省级以上土地开发整理项目实施现状及对策——以江苏省如东县为例

以江苏省如东县2001-2013年16个省级以上土地开发整理项目为例,项目实施过程中存在规划设计先天不足、前期准备不细不实、监管不到位、按期竣工难等问题。对比2007年前后项目实施的改革措施,提出四项保证省级以上土地开发整理项目的顺利实施对策:(1)从项目组织者、资金管理和参与者角色等方面调整项目实施管理办法模式;(2)强化基层村组群众参与、质量申报和重点申报意识;(3)从预算审核、报账审查和竣工验收三方面加强资金管理;(4)从廉政建设、项目法人、项目审计、档案管理和综合效益评价等方面完善制度建设。     

Determinants of seeking advice within defined contribution retirement savings schemes

We report results from a study of superannuation member advice‐seeking within their plan, explaining observed patterns by member age, gender, issue salience and size‐of‐bet effect. Inquiry mode, frequency and volume of contact with the advice‐provider, and sensitivity of members to legislative change and macroeconomic events are considered. Results show that gender (female more likely than male), age (older rather than younger), balance (larger rather than smaller) and experience (longer rather than shorter) are the strongest advice‐seeking predictors, consistent over time. Findings suggest member engagement around retirement planning may be more effective when considering the factors affecting advice‐seeking behaviour in general.     

The accountable governance of provincial governments of a Pacific island country

ABSTRACT

Using the theory of indigenous alternatives and a benchmark of indigenous financial reporting expectations, this paper examines the challenges to accountable governance of the nine provincial governments of the Solomon Islands for the years 1998 to 2017. Every provincial government consistently received disclaimed or qualified opinions from the state auditor. The author explains why the regional development of all provinces of the Solomon Islands could be improved if rudimentary forms of financial reporting were to be addressed.     

省级主体功能区规划实施评价

主体功能区规划是指导国土空间开发的宏观和战略性规划。随着规划进入实施阶段,实施评价研究亟待展开。以省级主体功能区规划为对象设计了总体框架,探讨了结果—过程评价相结合的规划实施评价指标设计思路,分别从规划目标实现程度、分区功能落实情况、规划实施保障机制和规划社会影响评价4个方面,选择31个具有代表性的指标确定了规划实施评价的指标体系,并对主体功能区规划实施评价指标权重确定、指标标准化、评价方法等进行了探讨。     

铁路个性化货运产品的设计分析与实现方案研究

随着市场经济和铁路运输业的快速发展,个性化运输需求和铁路自身的发展要求推动着产品战略的转型。本文从铁路货运产品的特征入手,讨论了个性化产品设计的基本原则,提出了一种结构体系,并结合铁路生产实践给出了实现方案。     

维吾尔族民众信任的权威格局分析——以四个地区个案为基础的实证研究

权威格局是各种权威要素因地位差异构成的功能互补的社会秩序协调机制，对权威格局的研究是从合法性角度对社会政治稳定必须具备的民众基础的考量。调查结果显示：新疆社会政治稳定具备牢固的维吾尔族民众基础。维吾尔族民众信任的权威格局中。以领导干部为代表的法理型权威在个人和社会事务两个领域普遍受到信任，占据权威格局的主导地位，辅之以在社会事务方面越来越受到信任的知识能力型人才代表的新型权威。经济愈发达的地区，情况愈是如此。宗教人士所代表的传统权威能够发挥的作用主要局限在社会事务领域中的道德规范，在经济欠发达地区的作用相对更大。     

Tax avoidance and ex ante cost of capital

This study examines the association between tax avoidance and ex ante cost of equity capital. Based on prior research, we develop two proxies for investors’ expectations of tax avoidance and explore whether deviations from those expectations result in higher ex ante cost of equity capital. We find that the ex ante cost of equity capital increases with tax avoidance that is either below or above investor expectations and that the increase is larger for tax avoidance that exceeds investors’ expectations. We then examine whether firms that alter their future tax avoidance exhibit a lowering of their ex ante cost of equity capital and find that tax avoidance decreases (increases) from the prior year for firms that were above (below) investors’ expectations in the prior year. These results are consistent with the trade‐off suggested by the Scholes and Wolfson framework and reinforce the notion that balancing tax benefits and non‐tax costs is an important feature of firms’ tax planning.     

Promoting Persistent Strategic Reasoning Behavior: An Experimental Approach

The present research is aimed to apply experimental techniques to study strategic behavior in one-shot-hide-and-seek games as a frame to elicit more real and elaborated business situations. To promote strategic thinking and persistence, we conducted treatments with repeated matching games among strangers, and one of them with a fixed endowment (fixed initial payment that decreases each round an amount) with the possibility of abandon in any round, retaining the remaining of endowment. In fact, effortful strategic reasoning is found in deviation of subjects’ random choices along the repetitions and abandon, loss aversion, and cultural differences seem articulate a strategic behavior.     

Food safety recall effects across meat products and regions

Food safety is one of the key issues for the international meat market. As a major meat exporter, few things facing the U.S. meat industry in recent years have garnered more attention than food safety events and policies. The impacts of Food Safety Inspection Services (FSIS) recalls on United States consumer meat demand are estimated using monthly grocery-scanner data identifying effects across products, geographic regions, and recall type. Results suggest beef E. coli recalls significantly reduce the demand for recalled ground beef contemporaneously among most, but not all, regions in the United States. Evidence of heterogeneity in demand impacts across regions and products is provided for the first time. Domestic and international implications for policy makers, industry leaders, and researchers are discussed.     

Intergenerational Correlations of Extreme Right‐Wing Party Preferences and Attitudes toward Immigration

In this paper, we analyze the importance of parental socialization on the development of children's far right‐wing preferences and attitudes toward immigration. Using longitudinal data from Germany, our intergenerational estimates suggest that the strongest and most important predictor for young people's right‐wing extremism are their parents' right‐wing extremist attitudes. While intergenerational associations in attitudes toward immigration are equally high for sons and daughters, we find a positive intergenerational transmission of right‐wing extremist party affinity for sons, but not for daughters. Compared to the intergenerational correlation of other party affinities, the high association between fathers' and sons' right‐wing extremist attitudes is particularly striking.