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121.
通过对耕地后备资源调查评价方法和指标体系进行优化,达到在查清耕地后备资源数量的基础上进一步掌握其可开发利用程度的目的,促进耕地后备资源调查评价成果更加有效地应用于土地整治工作,提高成果的实用性。 相似文献
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123.
一直以来,高校科技成果转化问题都是社会热点且亟待解决。权属分配是政府引导转化工作的突破点,而权属分配又与专利制度紧密相关。“拜杜法案”以美国专利法修正案形式发挥着促进成果转化的作用,也同样暗示了专利制度对成果转化的重要性和特殊性。现阶段,确有必要探讨成果转化激励失效与专利制度的关联性,分析专利制度在高校科技成果转化中的运行机理及决定性作用,并结合我国部分地区改革实践经验与相关法学理论观点,论证高校职务科技成果赋权改革的合理性。同时,对赋权改革如何疏通高校科技成果转化堵点进行分析,结合《赋予科研人员职务科技成果所有权或长期使用权试点实施方案》,展望专利制度变革及相关规则体系建设的前景与方向。 相似文献
124.
The rise of the Household Responsibility System has been widely viewed as a significant contribution to China's agricultural growth. However, this empirical conclusion is rested upon a convenient but doubtful presumption that the process of institutional change, also known as decollectivization, is exogenous. We contribute to this literature by explicitly recognizing the endogeneity of institutional changes, and exploit exogenous variations in lagged weather shocks and initial fixed assets for consistent estimation. With improved data on irrigation, mechanization, weather and institutional changes in a provincial panel data during 1970–1987, the results of panel instrumental estimations reveal that the Household Responsibility System had a significantly positive effect on China's agricultural growth, which was larger than indicated by OLS estimates that suffer from adverse selection and attenuation biases. 相似文献
125.
AbstractTwo glaring anomalies in investment management are apparent: (1) after fees, active portfolio managers do worse than market indices, and (2) clients continue to pay for services they don’t receive. The purpose of this paper is to offer explanations of these anomalies from a behavioral perspective. We explore some of the cognitive biases that perpetuate active management and subsequent underperformance, including herding, disposition, and endowment effects, as well as conservatism and status quo biases, overconfidence, and agency problems. Investors’ continued use of active managers despite persistent disappointing returns is attributed to being victims of framing effect, hot-hand fallacy, lack of knowledge as well as intimidation or insecurity, and status quo bias. We propose some ways that portfolio managers and investors could improve their decision making. 相似文献
126.
Until recently, all airports in Greece were owned and managed by the state; however, the recent economic crisis led the Greek government to privatize 14 regional airports. This paper evaluates the performance of the 38 Greek airports open to civil aviation just before the privatization was concluded. It also aims to highlight that the majority of airports with high efficiency were selected to be privatized. The analysis was performed applying Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) using 2011 and 2015 operational and financial data. Results showed that, despite the economic crisis, overall efficiency improved between 2011 and 2015, mainly due to the spectacular increase in incoming international passenger traffic. Changes in efficiency can be attributed by and large to exogenous factors such as operations of low-cost carriers and charter operators along with the seasonal operations of established carriers at individual airports. Findings confirm that the majority of high efficiency airports were offered to private investors. 相似文献
127.
This study reports the results of an experiment on directed networks with positive externalities induced by cost-sharing. Subjects participated in a network game in which they had to choose between private and public transportations. If a player chose public transportation, then she shared the travel cost equally with other players making the same choice, whereas if she chose private transportation, then her travel cost was fixed. Travel costs on the private route were manipulated across the two experimental conditions. In one condition, these costs were homogeneous among players; in the other condition, they were heterogeneous among players and only privately known. We found that half (none) of the player groups in the homogeneous (heterogeneous) condition converged toward the efficient equilibrium. Examination of the system dynamics shows that convergence toward efficiency was facilitated by: (1) the existence of an intermediate equilibrium choice; and (2) strategic teaching by which a farsighted player chooses strategies with poor short-term payoff in order to shift group decisions to the efficient equilibrium and thereby increase her own long-term benefit. 相似文献
128.
伴随着互联网络的发展以及经济全球化的进程,电子商务近年来发展极为迅猛,在为人类社会带来深刻变革的同时,也对各国税收制度带来极大挑战。本文探讨了电子商务的各种特征,分析了电子商务对税收的影响因素,并结合国外知名公司的真实案例,研究了国外针对电子商务的各种税收政策。希望对我国制定符合国情的电子商务税收制度方面提供参考和借鉴。 相似文献
129.
2013年12月30日财政部颁布了《高等学校会计制度》,并于2014年1月1日正式执行。本文立足实际工作,针对新高校会计制度中会计科目的设置及衔接中存在的问题进行分析,并提出建议,以保证新高校会计制度的顺利过渡实施。 相似文献
130.
Family farming in various guises has been the dominant ownership and governance system in primary production over recorded history. This outcome has been controlled by farmers and their families, possibly due to tradition, opportunities, personal characteristics, skill sets and the nature of primary production. Of these, it is hypothesised that the farmers’ personal characteristics play a major part in the choice, and continuance, of current ownership and governance systems. Equally as important, they, and therefore the land ownership system, play a part in the efficiency of production systems and improvement of the biological and production environment.The benefits and difficulties of commonly used ownership systems in Western society are reviewed. Using a sample of New Zealand (NZ) farms, a comparison of the managers’ features for owner/operator, partnership and corporate based systems is presented. There were significant differences in many variables including the farmers’ age, education, number of children, asset levels, years on the current farm, and similar, but more importantly, the farmers in the ownership system groups had differing personal characteristics. Significantly, despite the corporate based farms employing more professional assistance, the profit levels were similar across ownership systems leaving the farmers’ characteristics the main factors correlating with system choice. However, governance systems per se are only marginally correlated with production systems and efficiency.As successive generations of farmers are unlikely to have different characteristics, and corporate based systems continue to exhibit similar profit levels, relatively simple family based systems will continue to dominate farm land ownership and control. The trends suggest family farms will increase in size and involve family conglomerates facilitating the management of larger, and in many cases multiple, farms. While currently there are few differences in biological efficiency between ownership systems, given the efficiency benefits of size and scale, this could well change with the increase of family conglomerates. Relative to increasing corporatisation, the continuance of family based ownership and governance will also be of benefit to the environment. When developing land policies, these highlighted relationships should be taken into account. This study is a first to consider personal characteristics relative to ownership. 相似文献