Infrastructure Accounting for Local Authorities: Technical Management and Political Context

Internationally, there has been mounting interest in the subject of accounting for infrastructure assets and their deterioration. In New Zealand, the adoption of full accrual accounting across the public sector from 1989 has meant that local authorities have been grappling for some time with the problem of how best to account for these assets in a manner which is relevant for both managers and elected representatives. This paper reviews methods of accounting for infrastructure in New Zealand local authorities, and explores how infrastructure assets and related expenses might be accounted for in a manner which is consistent with both the New Zealand accounting profession's conceptual framework and the requirements of democratic decision making over the allocation of resources.     

The influence of guided preparation on the long-term performance of new ventures

This article further develops a theory of guided preparation and new venture performance and tests its fundamental relationships on a sample of 159 new ventures that received outsider assistance 5–9 years earlier and had been in business for 3–8 years. The results suggest that the long-term growth of the ventures since start-up is significantly related to guided preparation. However, a curvilinear model rather, than a linear model, was found to best capture the relationships of interest. This suggests that there are diminishing marginal returns associated with guided preparation and that too much may even have a negative influence on performance.     

中韩农村财政补贴政策比较研究

农村的发展离不开政策的支持.韩国的新村运动正是在政府财政资金的大力支持下取得成功的,其独具特色、成效显著的农村财政补贴政策可资借鉴.我国正处于新农村建设初期,农民实力不济,发展动力不足.政府必须充分发挥主导作用,通过制定和执行合理的财政补贴政策,增加农民收入,提高农民生产积极性,以此促进新农村建设进程,实现农村的全面发展.     

东南亚国家联盟与欧盟、北美自由贸易区之比较

东南亚国家联盟现已经成为很有影响的多边经济合作组织.在很多方面,它不同于欧盟、北美自由贸易区这两个区域经济一体化组织.这种差别体现在组织内成员国之间的地缘亲和力、经济优势的互补性、组织的发展历程、组织的运作机制、区外合作模式以及内部关系等方面.     

Appropriation of Innovation and Patent Behaviors of Technological Firms in the Yangtze Delta Area

In the transition from “made in China” to “invented in China,” what is the motivation of Chinese firms in applying for patents? Why do some firms bypass patents? How is patenting developing within Chinese firms? This paper attempts to answer these questions using data of Chinese firms in the Yangtze River Delta region. Results indicate that, for product innovation, obtaining the lead time for market entry is of top priority in innovation protection, followed by confidentiality and patent protection. As for process innovation, confidentiality ranks first, followed by patent protection and obtaining the lead time. There is a significant and positive relationship between prior experience of patent licensing and possibility of future patent licensing. Firms with painful patent litigation experience tend to avoid it in the future. It is also found that there are great differences in patent behaviors between Chinese enterprises and their foreign counterparts.     

基于综合赋权法的中国特色新型工业化水平测度与实证分析

运用层次分析法、因子分析法,采用主观客观相结合的综合赋权法构建了一个包含目标层、3个准则、8个主题和34个指标四个层次的中国特色新型工业化指标体系,并基于我国2005-2008年现实数据运用多种统计方法对我国及各地区新型工业化水平进行测度和聚类分析。测度结果表明我国新型工业化综合评价指数随着年份的增加保持总体上升的趋势,进一步聚类分析将全国各地区新型工业化发展水平状况划分为4类,大体上我国区域特色新型工业化综合发展水平大致呈东高西低的格局。     

Agglomeration spillovers and wage and housing cost gradients across the urban hierarchy

The tyranny of distance in terms of its effect on median earnings and housing costs is examined for rural and urban U.S. counties. First, we develop a series of distance metrics for an area's remoteness from multiple tiers of the urban hierarchy. Second, we consider geographical access of buyers and sellers through market potential measures typical of those used in empirical studies of the New Economic Geography. We estimate penalties of about 5 to 9% for median earnings and 12 to 17% for housing costs for area remoteness from the combined tiers of the urban hierarchy. Differences in market potential also influence factor prices, but these effects generally are smaller than those produced by urban hierarchy distances. Thus, it appears that empirical tests of New Economic Geography models need to consider sources of agglomeration spillovers beyond aggregate market potential.     

克鲁格曼经济思想评述

当代自由经济学派的代表人物——保罗·克鲁格曼,因其在贸易模式上所做的分析工作和对经济活动的区位理论的贡献,被授予2008年度的诺贝尔经济学奖。实际上,克鲁格曼是位严谨而多产的经济学家,独立撰写和编著的书已超过16本,并有数百篇论文和专栏文章面世,其专业著作的内容主要涉及国际贸易及国际金融领域。在国际贸易领域,他建立了新贸易理论,揭示了规模递增条件下的国际贸易规律。在国际金融领域,他对汇率目标区理论和第一代、第三代货币危机理论均有贡献。此外,他也被认为是新经济地理学的开创者之一。     

新一轮税制改革评述:内容、进程与前瞻(续)

本文旨在对新一轮税制改革做完整而系统的讨论。在将当前的结构性减税目标融入既有新一轮税制改革方案的基础上,择其基本层面和主要税种,依次分析了改革方案的实质内容和迄今为止的改革进程,并结合当前的宏观经济社会形势,前瞻了其今后可能的走向或应有的取向。     

全球服务产业转移与国际服务贸易发展趋势

当前,全球服务产业转移与国际服务贸易发展之间已经形成一种互动发展的态势。因此,国际服务贸易发展的一些新趋势值得关注:服务贸易成为全球产业链竞争的关键;服务外包成为新兴国家进入全球分工体系的重要途径;商业模式的创新复制成为商业存在的主要形式;国际服务业规制的改革与创新不断深化。这些都是我国在承接全球服务产业转移、发展国际服务贸易时必须认真应对的问题。