Cost-sharing in directed networks: Experimental study of equilibrium choice and system dynamics

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.     

国外电子商务税收问题的研究综述

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。     

Casinos,casino size,and crime: A panel data analysis of Michigan counties

Growth in legal gaming in the United States over the past quarter century or so is well-documented. One important factor fueling this growth was the passage of the Indian Gaming Regulatory Act of 1988, which permitted Native American tribes to establish, under agreements or “compacts” with the states in which they are located, casinos offering what is known as Class III gaming: slot machines, blackjack, roulette, and other games. Since the passage of the Act, there have been 21 Native American casinos established in Michigan. Also, three non-Native American casinos opened in Detroit in 1999 and 2000. This growth in the number of casinos has sparked a wide-ranging debate over the social and economic impacts of casino development.The purpose of this research is to focus on the crime issue in the broader casino debate. We investigate the impact of these Michigan casinos on the rates of burglary, robbery, larceny and motor vehicle theft (property crimes) in casino host counties as well as in nearby counties. We employ a panel data set with annual observations on all 83 Michigan counties for the period 1994–2010. The dataset includes crime rates taken from the FBI crime data series, variables for the presence of a casino in a county or in a nearby county, the scale of a casino's operations as measured by revenues, and a variety of control variables suggested by the broader literature investigating the factors that determine crime rates generally.Our results suggest that in most cases the property crime rates studied are not affected by the presence or size of a casino in a county or in a nearby county. The largest such impact, which is negative, is for motor vehicle theft. The size of a casino does have a small positive effect on the motor vehicle theft rate.     

新高校会计制度实行中会计科目的处理

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。     

The impact of flood dynamics on property values

There is evidence that environmental amenities and dis-amenities may be nonlinearly related to property valuation. This would bring inconsistency in estimating environmental variables of the hedonic price model. To explore the linearity of the relationship this study analyses spatial and temporal variation impacts of the 2011 Brisbane flood on property markets using semi-parametric estimation. The results show that most environmental variables impacts on property values nonlinearly, and in particularly distance to the river, indicating that the amenity value of being close to a river outweighs the flood risks. The estimation of the combined impact of elapsed time and neighbourhood income indicates that the flood risk impact on property markets disappears over time.     

Land-property markets and planning: A special case

Land use policy often intervenes in land-property markets. This raises a question that may have critical implications for land use policy: are these normal markets? This paper addresses that question: are land and property ordinary market goods, or do they lack some of the preconditions necessary for markets to work properly? We find that land-property has limited substitutability, due to the critical factor of location; qualified by location, land is limited and sometimes unique. These attributes make land and property investment assets risking speculation, warranting public intervention to mitigate negative social consequences. Land-property markets need market or administrative support to work, which planning provides through public and private agents. The paper reviews the different forms of planning and development control in land-property markets.     

Will future land based food and fibre production be in family or corporate hands? An analysis of farm land ownership and governance considering farmer characteristics as choice drivers. The New Zealand case

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.     

石人沟铁矿尾砂充填集控系统的设计

本文介绍了一种建立在PLC控制基础上的基于石人沟铁矿尾砂充填集控系统的建设与应用，主要从项目概况、项目建设等内容进行了阐述，包括现场的设备构成、硬件搭建方式、以及软件功能、系统建成后取得的实际效果等内容。     

The impact of IT-enabled customer service systems on service personalization,customer service perceptions,and hotel performance

Customer service is a critical element of a hotel's strategy and an important lever for differentiation of the hotel's offer. Over the last two decades, information systems have contributed to the transformation of customer interactions, enabling an unprecedented scale and scope of service personalization in the tourism industry. This paper reports the results of a mixed method study in a hotel that offers three contributions to the development and refinement of IT-enabled service personalization theory. It explores the role of signifiers in the design of customer service systems, showing that they significantly increase customer preference elicitation during the learning phase of the service personalization process. It then demonstrates that improved preference elicitation translates into higher customer service evaluations and value perceptions of the hotel. Finally, our study shows that IT-enabled service personalization creates financial benefits for the hotel via revenue share-shift from costly intermediated to direct distribution channels.     

Simulación de la tasa de reciclaje de productos electrónicos Un modelo de dinámica de sistemas para la red de logística inversa

Current trends in the development and innovation of information technologies and shorter life cycles of electronic products have resulted in the generation of large amounts of waste (e-waste) which can potentially cause environmental problems due to the toxicity of some of their components. The e-waste problematic has attracted the attention of governments, companies and consumers that look to identify strategies for the management and proper disposal of e-waste with the goal to protect the environment. This work uses the methodology of system dynamics to simulate how the rate of products returned by individuals and the amount of computers recovered in an open-loop reverse supply chain, varies under different scenarios. The simulated scenarios correspond to the possible combinations of five macro factors: rate of innovation and product life cycle, information available to consumers about e-waste recycling, legislation, e-waste programs structure along with diffusion and publicity efforts. The results of the simulation are relevant to identify over which factors it is convenient to intervene to increase the amount of recycled computers because this amount represents a reduction in the volume of e-waste and an enterprise opportunity to generate earnings from recycling computers.