标准化组织专利政策采用事先披露原则的利弊分析及改进模式探讨

技术标准涉及专利的对外许可一直都是在标准制定完成之后由专利权人或标准化组织与使用方谈判确定。VITA推出的新专利政策中在世界范围内第一次采用了事先披露原则,要求专利权人在标准制定之前,不仅要披露专利信息,还需披露许可条件。虽然这一专利政策草案通过了美国司法部的反垄断审查,但依然引起广泛争议。本文对事先披露原则的利弊进行了分析,在此基础上探讨了对事先披露许可费模式的改进思路——由标准化组织事先披露总许可费率的模式。     

冗余话语的语用分析

本文从语用学的理论角度分析了冗余话语与言语行为理论、合作原则、礼貌原则之间的关系,阐释了冗余话语的语用功能。     

论《微机原理与接口技术》实训环节研究与设计

《微机原理与接口技术》实训选择"89C51 CPU与通用接口"作为课程的综合硬件开发与程序设计实训课题。实训环节紧密结合岗位群所需的职业能力,贴近顶岗实习,为学习后续课程和毕业后上岗工作奠定基础。     

基于和爱原理下的高校合并后科研能力建设管理研究

文章分析了高校合并重组的动因,研究了高校合并后科研能力建设存在的问题,并基于和爱原理,提出了高校合并后科研能力建设管理策略。     

The heterogeneous impact of taxation on economic development: New insights from a panel cointegration approach

In this paper, we study the role of taxation on long-run income performance. In the theoretical part of the study, we develop a stylized model based on Barro (1990), in which income taxation has two contradictory roles in the standard Solow (1956) setup: on the one hand, taxation appropriates resources that would otherwise be used for physical capital accumulation, and on the other, it is the source of government spending, which is used to support private production. In the empirical part of the study, the impact of consumption tax, personal income tax, corporate profit tax and property tax on income is estimated using the common correlated effects (CCE) panel cointegration approach, which allows for cross-sectional dependencies and provides both panel- and country-specific results. The panel findings for 30 OECD countries for the period of 1995–2016 indicate that only consumption tax has a statistically significant negative effect on long-run income. However, because the type and sign of the tax coefficients are heterogeneous for the country-specific results, we conclude that taxation has heterogeneous effects on income.     

Price indexation,habit formation,and the Generalized Taylor Principle

We prove that the Generalized Taylor Principle, under which the nominal interest rate reacts more than one-for-one to a change in inflation in the long run, is a necessary and (under some extra mild restrictions on parameters) sufficient condition for determinacy in a sticky price model with interest rate smoothing in monetary policy, partial dynamic price indexation, and habit formation in consumption.     

通信原理课程教学改革的探索与实践

本文根据《通信原理》课程的特点,从教学内容、教学方法、教学手段和教师队伍建设方面对该课程进行了改革与实践。实践证明这些方法有助于提高教学质量,增强学生的实际动手能力,逐步培养学生的创新意识。     

跨文化管理中的礼貌原则及其应用

成功的跨文化管理是建立在对特定文化的一些重要维度的理解和接受上。本论文试图证明语用学中的经典理论——礼貌原则也应被视为一种重要的文化维度。礼貌原则在人际交流中既有普遍性,又有文化特定性。把它作为一种重要的文化维度不仅是必要的,而且是可行的。     

Job Assignments under Moral Hazard: The Peter Principle Revisited

We show that inefficient job assignments arise in organizations even if there is full information about employees’ types and complete contracts are possible. Our model also provides a new perspective on the Peter Principle: the output of an employee who is promoted into a job for which he is not well suited need not decline postpromotion, because he is pushed to exert more effort. Although promotions are desirable for most employees, they make the least able in a hierarchy level worse off: for them earnings increase only because they work harder to compensate for their “incompetence.”     

企业“极限营销”的“六字真经”

极限营销是指企业在相关法律规定和社会道德容忍度的范围内获取最大化利益的营销活动或行为。它能在各方利益博弈的均衡的基础上使企业获得最大的利益。当然,企业运用极限营销策略具有一定的风险性,所以,只有正确理解其本质,把握好"六字真经"才能取得事半功倍之效果。     

Fiscal Sociology: What For?

In discussing the question, Fiscal sociology: What for? we shall first give a short sketch of the history of thought of the field. We will next identify main issues. In discussing the concept of the tax state, we emphasize issues in constitutional public finance. One of the fields in which fiscal sociology has been most important is taxation, and notably income taxation. In citing applications and issues, we identify an entire alphabet of fiscal sociological issues. We conclude by discussing the future of the field in both instruction and research.     

An exploratory study of the impact of tax freedom on geographic living-cost differentials

In the United States, there exist enormous geographic differentials in the cost of living. A sound, basic understanding of factors that influence such geographic living-cost differentials is important to help formulate useful policies to address various contemporary economic and social problems such as public-school funding across counties. In this exploratory study of the effects of tax freedom on geographic living-cost differentials, the following hypothesis is investigated using panel data for the period 2009 through 2020. The higher the average overall freedom from taxation in a state in the forms of personal income taxation, property taxation, and sales taxation, the lower the overall cost of living in the state. In this exploratory study, strong empirical support is obtained for this heretofore effectively overlooked hypothesis.     

广义非线性轴向运动弦的参数分析

本文的研究对象是服从边界控制的非线性轴向运动弦。弦线的运动方程以及边界条件都是根据Hamilton原理得出的。Laypunov关于运动的稳定性理论,特别是他的"直接法",为非线性系统的稳定性分析提供了一个有效且方便的工具,已经成为近代控制论的一个坚实的基础。     

On Modernizing Local Public Finance

Abstract . Urban economists tend to agree that land value taxation is both equitable and efficient. Then why won't American urban areas reform their property taxes into a land value tax? One explanation may be that the climate of opinion is that the taxation of wealth is wrong. This may be another of the legacies of the Great Depression. In the 20 years preceding, levels of property taxation increased very substantially; this was associated with rapid urbanization and big increases in public expenditures. Even with the collapse of property values urban governments extended expenditures and hence taxes on real property—as they did again with inflation in the 1970s. But in the 70s residents were predominantly owner-occupants—a result of counter depression policy. Their hostility to taxing unrealized capital gains is the obstacle advocates of land value taxation have to overcome.     

On Market Structure and the Taxation of Exhaustible Resources:

A bstract . The older static theory of the taxation of exhaustible resources is distinguished from the modern theory based on the work of Harold Hotelling Both advocate some form of a profits-based tax , which is appropriate for conditions of perfect competition. But an oligopolistic market structure has additional quasi-rents which could be captured through taxation. It is argued that a sales tax will not only capture the rents but also lower the cut-off grade of the ore mined.     

某氧化铅锌矿原则流程探索试验研究

针对某深度氧化、含泥量大、品位低的氧化铅锌矿,通过磁选—浮选试验(磁选试验、磁选尾矿浮选试验、磁选精矿细磨再选试验)、脱泥浮选试验、全粒级浮选试验,探索原则流程,最后确定采用全粒级浮选。     

Fiscal and monetary interdependence

Where classical economics integrates the quantity theory of money with the concept of Ricardian equivalence, the tendency of recent macroeconomic presentations is to focus either upon money and inflation or upon taxation and debt. That neglect of classical monetary–fiscal integration is surprising, given an initiative by the International Monetary Fund that set credit, money, and fiscal policy within a single structure. This article places those ‘credit counterparts of broad money’ in the context of the Great Depression and the recent global financial crisis. The upshot is a set of conclusions: that, to counter the prospect of deflation, quantitative easing is a weak policy response; that fiscal deficits are better; and that cuts in taxation are preferable to increased government spending.     

NHS AS STATE FAILURE: LESSONS FROM THE REALITY OF NATIONALISED HEALTHCARE

The British National Health Service is often held up as a beacon of egalitarian healthcare, funded through general taxation and free at the point of use. Instituted by arguably the most socialist government in British history after World War II, it has manifested all the flaws that might be expected from a state monopoly: waste, inefficiency, under‐investment, rationing and constant political interference. The result has been poor health outcomes for British citizens compared with other wealthy countries, and a failure by the NHS to live up to its founding principles of comprehensive, unlimited healthcare and egalitarianism.     

Mineral Taxation, Mineral Revenues and Mine Investment in Zambia, 1964–83

A bstract . The relationship between mineral taxation, mineral revenues , and investment in existing and new mine capacity in Zambia during 1964–83 is examined. By the mid-1970s the Zambian copper industry was incapable of producing investible surpluses which could be appropriated by government partly because of unfavorable movements in real market prices for mining inputs and mineral output, partly because the mineral taxation systems applied since 1964 had deterred mine investment. This situation can only be remedied by changing the cost structure of Zambia's copper production, requiring major investments in modernization of existing, and development of new, mines. A tax system is suggested which offers a workable compromise between the need to obtain revenues for development and to ensure continued investment in mining.     

Housing capital-gains taxation and homeowner mobility: Evidence from the Taxpayer Relief Act of 1997

We provide new evidence on the impact of housing capital-gains taxation on homeowner behavior by examining residential mobility before and after the Taxpayer Relief Act of 1997 (TRA97), which generated the most sweeping reform of capital-gains taxation in the last two decades. In addition to lowering marginal tax rates on long-term capital gains for all assets, TRA97 also eliminated any differential treatment of housing gains above and below age 55, allowing all homeowners to qualify for capital-gains exclusions. Utilizing data drawn from the Current Population Survey (CPS) on either side of the law change (1996 and 1998) on homeowners just above (56–58 year olds) and below (52–54 year olds) the age-55 threshold and a reduced-form, difference-in-difference empirical approach, our estimates suggest that the repeal of the differential capital-gains tax treatment by age embodied in TRA97 had an economically important and statistically significant impact on the residential mobility of under-55 homeowners. Across a variety of specifications, the repeal raised the mobility rate by around 1–1.4 percentage points, which, for a mean mobility rate of 4 percentage points, represented an increase in the mobility rate of homeowners in their early 50s by 22–31%. Furthermore, the bulk of this effect was concentrated among highly mobile homeowners who a priori were more likely to have wanted to trade down (e.g., divorced, empty nesters), those facing higher capital gains tax rates, and those living in states that had experienced higher rates of nominal appreciation.