On the Development and Tax Burden of SMEs
Abstract
Investigative interview is the process in which suspects recount and reconstruct past events. Police officers” participation plays a vital role in the construction of crime narratives. This study, through conversational analysis of Mandarin investigative interview, scrutinizes into narrative elements involved in crime narratives and their construction. It is found that: a) narrative elements embedded in investigative interview mainly involve abstract, main action and background information and a major part of crime narrative is on background information; b) crime narrative is constructed in the interaction between police officers and suspects. Narrative elements are usually co-constructed by police officers and suspects. Suspects complete their narrative through description, evaluation and explanation, while police officers actively participate in the narrative through backchannels and questioning in various ways; c) the participation of police officers in the narrative is constrained by institutional situation and their epistemic status of crimes.
Keywords
Full Text:
PDFReferences
Chen, N. X. (2004). The current development situtation of the small and medium-sized enterprises in China and the corresponding countermeasures. Wuhan University of Technology (Social Science Edition), (12).
Christiane, J. (1995). Asset-liability management Bei Versicherung (p.10). Betriebswirts-chaftlicher Verlag Dr.Th.Gabler GmbH.
Cornett, A. (n.d.). P.Aims and strategies in regional innovation and growth policy: A Danish perspective. Entrepreneur-Ship & RegionalDevelopment, (21).
Hou, Z. Q. (2009). Reforms in tax incentives for small and medium enterprises around the world and the experience for reference. Finance research, 6.
Indian and Northern Affairs Canada. (2002). Integrated Management of Risk Framework.
Luo, W. (2012). A study on small and medium-sized enterprise tax risk management. Jinan University.
Miccolis, J. A., & Hively, K., & Merkey, B. W. (2005). Enterprise Risk Management:Trends and Emerging Practices.
Tulloch, J., & Lupton, D. (2003). Risk and everyday life, London: Sage Publication.
William, H.. (2003). Using enterprise risk management to Maximize Shareholder value. CAS/SOA ERM Symposium, Washington D.C.
Yang, C. C. (2005). The reasons and characteristics of tax revenue growth. The Tax Research, (3), 5-6.
Yang, Y., & Du, J. (2005). The impact of tax policies for SMEs in advanced foreign countries. Commercial Reaserch, 14.
Yu, H. (2009). Small and medium-sized enterprise tax burden and structural tax support policy analysis. Tax Research, (08), 8-11.
DOI: http://dx.doi.org/10.3968/7554
Refbacks
- There are currently no refbacks.
Copyright (c) 2015 Canadian Social Science
Reminder
- How to do online submission to another Journal?
- If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:
Submission Guidelines for Canadian Social Science
We are currently accepting submissions via email only. The registration and online submission functions have been disabled.
Please send your manuscripts to css@cscanada.net,or css@cscanada.org for consideration. We look forward to receiving your work.
Articles published in Canadian Social Science are licensed under Creative Commons Attribution 4.0 (CC-BY).
Canadian Social Science Editorial Office
Address: 1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada.
Telephone: 1-514-558 6138
Website: Http://www.cscanada.net; Http://www.cscanada.org
E-mail:caooc@hotmail.com; office@cscanada.net
Copyright © Canadian Academy of Oriental and Occidental Culture