人力资本价值实现与政策的关系研究

人力资本理论提出后,人力资本价值特别是异质型的企业家价值逐渐受到社会的关注和重视。在我国建立现代企业制度的改革进程中,年薪制,职工持股制,股权奖励多种新的收入分配形式出现在工资制度中。企业工资制度的改革,显示了政策对人力资本收益权的支持力度,按生产要素进行分配的趋势。政策的支撑,使人力资本的收益渐趋近于人力资本的真实价值。     

Keynes, uncertainty and interest rates

Uncertainty plays an important role in The General Theory, particularlyin the theory of interest rates. Keynes did not provide a theoryof uncertainty, but he did make some enlightening remarks aboutthe direction he thought such a theory should take. I arguethat some modern innovations in the theory of probability allowus to build a theory which captures these Keynesian insights.If this is the right theory, however, uncertainty cannot carryits weight in Keynes's arguments. This does not mean that theconclusions of these arguments are necessarily mistaken; intheir best formulation they may succeed with merely an appealto risk.     

Linking scenarios across geographical scales in international environmental assessments

The development and analysis of scenarios or plausible futures has evolved to be a useful approach for dealing with uncertainty about future developments in a structured and integrated manner. Commonly, scenario exercises have focussed on processes at one specific geographic scale. Recently scenario-based approaches have also been used to address multi-scale processes or to link scenarios developed at various geographical scales with each other in order to better understand the interaction of processes across scales.The level of interconnectedness across scales will vary, and depends largely on the approaches used to develop multi-scale scenarios. We distinguish five levels of interconnectedness scenarios may display across scales: (a) Equivalent, (b) Consistent, (c) Coherent, (d) Comparable, and (e) Complementary. Furthermore, we describe five different types of coupled scenario development processes: (a) Joint, (b) Parallel, (c) Iterative, (d) Consecutive, and (e) Independent.Based on this nomenclature, the relationship between the level of interconnectedness of scenarios and the degree of coupling of scenario development processes across geographical scales is discussed. Which process is best suited and how much interconnectedness is needed, will depend both on the focal issue and the primary purpose of the scenario exercise, i.e. whether the aim is education, scientific exploration, or decision-support.     

不确定性与早期劳动合同 --契约理论的一个新发展

在劳动力市场上 ,劳动者和厂商未来的生产率都具有不确定性。早期劳动合同或签约由于一方面可以保证劳动者被排除在劳动力市场之外 ,同时也保证了厂商被排除在事后职位市场的风险之外 ,因而厂商和劳动者具有签订早期劳动合同的激励。尽管早期劳动合同或签约存在成本 ,但只要事前利益超过事后无效率的损失 ,那么早期劳动合同或签约就会发生。对于那些不能获得完全市场保险的人来说 ,签约是一种帕累托最优。早期劳动合同或签约是市场失灵的一种证明 ,早期劳动合同是一种不完全合同 ,也是一种非正式合同 ,它是对契约理论的一个发展。     

参与、不确定性与投资秩序的生成和演化——解读投资者动机和预期的另一个视角

不同于现有主流理论把投资者的动机和预期理解为投资者实现其效用最大化的计算过程 ,本文认为投资者的动机和预期表明投资者对于投资决策的一种参与 ,并在此基础上提出一个解释框架。这一解释框架把投资者动机和预期所包含的对于投资决策的参与态度及感受定义为参与指数 ,不同的参与指数形成不同的投资者群体 ,而不同投资者群体的互动 ,决定着对投资决策最终发生实际作用的投资秩序的生成与演化 ,不确定性正是刻划了投资秩序生成与演变的主观性和非设计性。     

Uncertainty and sustainability in the management of rangelands

We analyze a dynamic and stochastic ecological-economic model of grazing management in semi-arid rangelands. The ecosystem is driven by stochastic precipitation. A risk averse farmer chooses a grazing management strategy under uncertainty such as to maximize expected utility from farming income. Grazing management strategies are rules about which share of the rangeland is given rest depending on the actual rainfall in that year. In a first step we determine a myopic farmer's optimal grazing management strategy and show that a risk averse farmer chooses a strategy such as to obtain insurance from the ecosystem: the optimal strategy reduces income variability, but yields less mean income than possible. In a second step we analyze the long-run ecological and economic impact of different strategies. We conclude that a myopic farmer, if he is sufficiently risk averse, will choose a sustainable grazing management strategy, even if he does not take into account long-term ecological and economic benefits of conservative strategies.     

个人所得税地区间汇算清缴方法研究

综合与分类相结合的个人所得税制改变了个人所得税按来源地缴纳和分享的模式。个人综合所得的所得税征收时实行预扣预缴和次年汇算清缴制度。当个人综合所得来源于多个地区时,需要在不同预扣预缴地区间进行汇算清缴。如何在不同收入来源地分配税收成为地区间汇算清缴制度设计的重要关键。本文首次从税收创造和税后收益分配角度,建立了两个税收分配的合作博弈模型。比较分析发现,使用解决"破产问题"的方法都是把地区的所得和总税收作为给定的参数,没有考虑地区所得和税收之间的生成关系和累进税率。我们的研究证明夏普利值作为合作博弈的解,具有公平性、效率性和单调性,是个人所得税地区间分配方式的合适选择。     

Income Redistribution with Well-Informed Local Governments

This paper examines the problem of redistributing incomeacross jurisdictions and to mobile workers within jurisdictionswhen local governments have better information than the centralgovernment about local production conditions. Under the centralgovernments optimal policy, the subsidies or taxes that localgovernments provide to mobile workers normally depend on whetherthese governments are net recipients or net donors of interjurisdictionalincome transfers. Moreover, the public-input decisions of somelocal governments are distorted. The analysis demonstrates thatit may not be desirable to harmonize social policies across jurisdictions,even when the beneficiaries are quite mobile.     

中外所得税会计准则比较

所得税会计诞生于西方的会计学领域,并经长期研究和实践已发展得较为成熟.而我国所得税会计则还处于起步发展阶段.本文通过对IAS 12、SFAS 109,FRS 16和19与我国相关制度的比较,介绍了所得税会计准则的国际动态和我国的现状,为我国所得税会计准则的制定提供指导.     

SZJ-1三轴智能校验台标准装置测量不确定度的评定方法

简要介绍了建立SZJ-1三轴智能校验台标准装置的必要性及原理框图。详细论述了其测量不确定度的评定方法。并对标准装置的测量不确定度进行了验证。