地市县级国有演艺团体产业化经营模式探析——以湖南省郴州市为例

近几年,中直院团、省市一线城市国有演艺团体的转企改制进行得如火如茶,产业化道路越走越远,而地市县一级的改革则相对落后,这一层级国有演艺团体如何转企改制、如何进行产业化经营也应值得有关人士关注。文章通过对湖南省郴州市国有演艺团体的调查、分析和思考,对这一层级的国有演艺团体的整体改制、产业化经营模式提出了自己的一些看法,以期能给这一层级的国有演艺团体的改制提供一点借鉴。     

TAX‐LIMITED REACTION FUNCTIONS

This paper models for the first time a spatial process in local tax policies in the presence of centrally imposed fiscal limitations. Focusing on the frequently encountered case of a tax rate cap, we evaluate three empirical approaches to the analysis of spatially dependent limited tax policies: (i) a Bayesian spatial approach for censored dependent variables; (ii) a Tobit corner solution model augmented with a spatial lag; (iii) a spatial discrete hazard model. The evidence arising from an investigation of severely state‐constrained local vehicle taxes in Italy suggests that ignoring tax limitations can lead to substantial underestimation of inter‐jurisdictional fiscal interaction. Copyright © 2011 John Wiley & Sons, Ltd.     

Lobbying for Education in a Two‐Sector Model

Firms specialized in two different sectors lobby to induce the government to subsidize the type of education complementary to their production. Lobbying is endogenous. We show that, if lobbying is not costly, both sectors will lobby in equilibrium and the education policy will induce the same skill composition that would be chosen by the social planner. However, if lobbying is costly and there is sufficient asymmetry between the sectors, only one sector will exert pressure on the policy‐maker in the attempt to direct resources toward the type of education required by its production. Which sector will engage in lobbying depends on relative size, productivity, and price. We also provide some preliminary evidence that lobbying activity by firms may influence the production of skills needed by those firms.     

递延所得税项目、条件稳健性与非条件稳健性

以所得税会计准则的执行以及企业所得税改革为背景,从条件稳健性与非条件稳健性两方面考察了中国上市公司2007～2010年递延所得税项目对会计稳健性的影响,证明了递延所得税资产和递延所得税收益(费用)既导致了非条件稳健性,又导致了条件稳健性；而递延所得税负债引起了条件稳健性,在非条件稳健性方面,不但没有表现出稳健性,反而表现出一定的激进性,说明企业在对递延所得税负债的确认上,不但没有高估负债,反而可能低估负债.     

韩国高速铁路投融资体制和运营管理模式

研究韩国高速铁路投融资模式和运营管理模式,系统总结韩国高速铁路建设发展的特点和经验。韩国是通过引进国外先进技术并进行再创新的途径发展高速铁路,深入研究韩国高铁建设运营的实践经验,对于推动我国铁路现代化建设、实现高速铁路可持续发展具有重要的参考价值。     

Renminbi＇s Potential to Become a Global Currency

This paper is a tentative endeavor to delineate the potential of the renminbi to become a global currency. It first analyzes the critical economic, financial and policy attributes that are required to support a currency to gain an international role. It then examines whether China has the potential to acquire these attributes. The paper concludes by offering some provisional observations on the implications for Asia and the global economy, should the renminbi evolve into a world currency in the coming decades.     

The impact of formal processes for market information acquisition and utilization on the performance of Chinese new ventures

The authors examine the performance impact of formal market information processes. Specifically, a theoretical model is developed that hypothesizes that formal processes for market information acquisition and utilization have direct and positive main effects on new venture success and is then tested using a sample of 222 new ventures located in China. Findings indicate that new venture success is positively correlated with the use of formal processes for market information acquisition and use. Moreover, the relative importance of formal processes to the acquisition and use of market information depends on whether the new venture serves an emerging or established market. In particular, the impact of formal processes for information acquisition is higher among new ventures that serve emerging markets. In contrast, the impact of formal processes for information use is higher among new ventures that serve established markets. We present managerial implications of our results. For example, a new venture with a strong market orientation can respond quickly to emerging marketplace needs, and can even seize the advantage from incumbents. If it is in an emerging market, however, the new venture management team should strive to excel at information acquisition; in an established market, it is important for the management team to excel at information utilization.     

Structural change and blurred sectoral boundaries: assessing the extent to which knowledge-intensive business services satisfy manufacturing final demand in Western countries

This paper focuses on the vertical integration of knowledge-intensive business services (KIBS) into manufacturing sectors, using a subsystem approach to input–output analysis. It aims at correctly assessing the process of structural change that has occurred in the four main European countries (France, Germany, Italy and the UK) over time (1995–2005). It does not focus on KIBS sectors per se, but on their function as carriers and sources of knowledge which influences the performance of sectors, value chains and clusters across industries and within countries. The analysis shows that KIBS’ contribution to satisfying the final demand of manufacturing is in general largely underestimated; that KIBS vertical integration into manufacturing has increased over time in all the countries investigated except the UK; and that the extent to which manufacturing sectors outsource to KIBS is significantly affected by their technological intensity.