从东北地区增值税转型效果谈我国的增值税改革

文中通过总结东北地区实行增值税改革所取得的效果,分析增值税在不同历史经济发展阶段所起的作用。从我国现行经济状况及国际增值税发展趋势分析出现行增值税的不足,强调现阶段增值税改革在我国的必要性。从而得出现阶段我国实行增值税转型、改革是十分必要的。     

HYPERINFLATIONS: THEIR ORIGINS, DEVELOPMENT AND TERMINATION

Abstract. This paper summarizes and critically surveys research on hyperinflation. Appraisal and review of the literature considers the origins, development, termination, and the lessons to be learned from hyperinflations. The historical evidence as well as the econometric evidence is analyzed. It is concluded that while the lessons to be learned from such episodes perhaps have been overstated a number of useful implications may be derived from studying hyperinflations, such as an understanding of the forces which link monetary and fiscal policies to inflation, and policy makers'role in influencing individuals'expectations.     

金融市场有效性联立检验的再检验

在理性预期假定下,基于证券历史价格和收益信息,不能预测证券的未来价格,即市场是弱有效的。对市场有效性检验无效可能是关于基本价格或者正常收益均衡模型设定有误所导致,借助C-CAPM与行为金融模型可以对"市场无效性"进行解释。研究表明,市场有效性假说仅为一个理想范式,无论从有效性的联立检验角度,还是从非理性投资与金融市场关系的角度,都无法对现实的金融市场是否有效做出明确的判断。     

Rational inattention,multi-product firms and the neutrality of money

In a model where firms set prices under rational inattention we allow them to produce multiple goods. In addition to monetary shocks and firm-specific shocks, good-specific shocks affect firms, consistent with micro price data. When per-good expected losses in profits from inattention are held constant, monetary non-neutrality quickly vanishes as the number of goods per firm rises. This result is due to (1) economies of scope that arise naturally in the multi-product setting, where processing information is costly but using already internalized information is free, and (2) good-specific shocks.     

Contractual restrictions on insider trading: a welfare analysis

Summary. This paper analyzes the welfare effects of permitting firms to negotiate contractually the right to allow corporate insiders to trade shares in the firm on private information. A computational framework is employed to (i) analyze formally the effects of insider trading on managerial investment choice, the informational efficiency of stock prices, and the welfare of all investor types; and (ii) examine the effectiveness of various compensation schemes (such as stock and insider trading rights) to mitigate conflicts of interest between managers and shareholders. I show that shareholders will typically choose not to grant insider trading rights to managers. This decision is socially optimal. Received: September 23, 2000; revised version: December 12, 2000     

高职学生理性核心能力素养培养的探讨——基于高职数学文化教育的视角

当前由一般竞争力到形成核心竞争力的培养过程中,存在着对核心能力素养培养认识的缺位,以及优化提升核心竞争力的能力不强等问题.核心能力素养是提升核心竞争力的要素,提高数学素养可培养学生理性思维的核心能力素养,而提高数学素养的有效途径是开展数学文化教育.     

The influence of negative marketplace information on consumer attitudes toward a service establishment

Market information about service providers and retailers can significantly influence how customers view firms. Prior research indicates that the impact of such information (especially when it is counter to consumers’ initial views of a firm) is dependent upon the nature of the customers’ evaluations, as well as the nature of the information itself. The current study examines these issues in the context of attitudes toward, and negative reviews about, a service provider (a new restaurant chain). An experimental study partially supports prior research findings and suggests a new process using a validated measure distinguishing between hedonic and utilitarian dimensions of attitude. Implications of our results are provided for theory and practice.     

Asymmetric information in a competitive market game: Reexamining the implications of rational expectations

Summary. We examine price formation in a simple static model with asymmetric information, an infinite number of risk neutral traders and no noise traders. Here we re-examine four results associated with rational expectations models relating to the existence of fully revealing equilibrium prices, the advantage of becoming informed, the costly acquisition of information, and the impossibility of having equilibrium prices with higher volatility than the underlying fundamentals. Received: August 27, 1997; revised version: February 11, 1998     

基于《百家讲坛》的"学术明星"现象探析

"学术明星"现象成为当前社会关注的一大热点。"学术明星"现象的产生自有其原因:现代传媒的媒介特性是其产生的客观条件;"学术明星"的自身素质是其产生的前提基础;受众的文化需求是其产生的根本原因。平心而论,"学术明星"现象有一定的社会价值:架起学术通向大众的桥梁;推动传统文化的回归;引领大众走向文化殿堂等。不过我们也要理性对待这一现象,不要哗众取宠,不要浮躁,更不要商业化、庸俗化,"学术明星"们也要严格自律。     

中国生态环境保护:立足国情引导公众理性消费

要探索一条有中国特色的社会主义环保之路,"超越凯恩斯主义"和西方现代化发展模式,除了在生产领域节能环保外,要立足中国人口众多的国情,从社会生活的微观层面倡导公众的节约意识,减少和克服公众消费的浪费现象和盲目高消费甚至挥霍性消费,政府要通过制度安排和公共政策引导公众理性消费,发展公共文化事业,培养公众丰富的精神追求和简约的生活方式,培植有利于生态环境保护的社会生活基础。企业和商家要在引领公众节约行为和理性消费中寻找商机做环保产业,承担相关社会责任。