企业所得税税务筹划

随着我国经济日益发展,人们对税收的认识也在悄然变化,特别是我国大多数的中小型企业,税收日益成为一个重要的问题,所以什么是纳税筹划,在税务筹划中应注意什么问题、企业应当从哪些方面选择纳税筹划点等这些问题越来越成为当今企业和社会所关注的问题。     

Importing and Productivity: An Analysis of South African Manufacturing Firms

Review of Industrial Organization - This paper uses firm-level data from company tax declarations to analyse the complementary relationship between direct access to imported intermediate inputs and...     

陕铁院单基站CORS系统的建立及应用

本文简要介绍陕西铁路工程职业技术学院单基站CORS系统建设的基本情况,阐明系统的原理和建设过程及在陕铁院新校区建设工作中的应用。总结了CORS系统在建设和应用过程中的一些具体做法和经验。     

美、韩、俄等国改进政府规制质量运动及其借鉴

20世纪末以来,先行发达国家、后起发达国家及转轨国家都开展了以较低成本获得更高效、更优质的政府规制为目标的规制改革运动,旨在不断提升政府规刺质量.各国提升政府规制质量的改革都是在本国特定的政治、经济、文化历史传统背景下展开的.本文对三个典型国家,即:美国(规制体系比较完备的西方发达国家)、韩国(东亚后起的发达国家)、俄罗斯(典型的经济转轨国家)提升政府规制质量的改革历程与经验进行概括,阐明转轨国家进行规制政策移植的可能性、约束条件及借鉴意义.     

High-frequency trading in a limit order book

Abstract

We examine two performance measures advocated for asymmetric return distributions: the Sortino ratio—originally introduced by Sortino and Price (Sortino F and Price L 1994 J. Investing 59–65)—and a measure based on power utility introduced in Leland (Leland H 1999 Financial Analysts J. 27–36). In particular, we investigate the role of the maximum principle in this context, and assess the conditions under which the measures satisfy it. Our results add further motivation for the use of a modified Sortino ratio, by placing it on a sound theoretical foundation. In this light, we discuss its relative merits compared with alternative approaches.     

明清时期四川地区城池修建的时空序列研究

明清时期是四川地区发展史上最为重要的时期,这一时期诸多城池的修建掀起了一个城池建设的高潮。利用ArcGIS9.x平台,建立四川地区明清城池时空关联数据模型,并借助VBA二次开发功能动态可视地分析明清城池修建的时空序列特征。分析得出:在自然地理条件、政治与军事以及社会经济发展等因素的共同作用下,城池的修建主要集中于明朝的成化、天顺、正德和洪武年间,在空间上则集中分布于有较好用地条件且水陆交通便利的四川中部和南部地区。     

THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT*

This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both mobile (capital) and immobile (labor) factors, regardless of whether the formula is determined decentrally by jurisdictions or centrally by a central planner. The central planner uses the formula as a corrective instrument to internalize fiscal externalities. We calibrate the model to the European Union and show that replacing the current system of Separate Accounting by Formula Apportionment would substantially increase tax revenue and welfare under both centralized and decentralized formula choices.     

Technological and organizational changes as determinants of the skill bias: evidence from the Italian machinery industry

Recent empirical literature has introduced the ‘Skill Biased Organizational Change’ (SBOC) hypothesis, according to which organizational change can be considered as one of the main causes of the skill bias (increase in the number of highly skilled workers) exhibited by manufacturing employment in developed countries. This paper focuses on the importance of the SBOC with respect to the more traditional ‘Skill Biased Technological Change’ in driving the skill composition of workers in the Italian machinery sector. A dynamic panel data analysis is proposed which uses a unique firm‐level dataset. The results show that both skilled and unskilled workers are negatively affected by technological change, while organizational change—which in turn may be linked to new technologies—is positively linked to skilled workers. Copyright © 2005 John Wiley & Sons, Ltd.     

Price,wage and employment response to shocks: evidence from the WDN survey

We analyse the relative intensity and character of price vs. cost and wage vs. employment firm-level adjustment to cost-push shocks in the European System of Central Banks Wage Dynamics Network (WDN) survey data set. The results document several statistically significant and theoretically sensible relationships: price increases are less likely when product market competition is more intense, and more likely when collective wage agreements or employment protection legislation constrain firm-level reactions. We discuss how changes of such structural and institutional features of firms and of their environment may underlie the evolution of macroeconomic adjustment mechanisms in Europe.