“两税合一”对广东省外资企业税负与利用外资的影响

我国新颁布的企业所得税法实现了内外资企业所得税税率的统一。"两税合一"的实施,将使广东外资企业的整体税负因税收优惠减少而趋于增加。但历年改革开放成果的积累及良好的区位优势,使广东在吸引外资方面仍然具备相当强的竞争优势。可以乐观地预期,"十一五"期间广东利用外资仍将持续增长,并保持在全国的领先地位,但引资格局将发生一定的变化。     

Dynamically stable sets in infinite strategy spaces

Evolutionary game theory has largely focused on finite games. Dynamic stability is harder to attain in infinite strategy spaces; Bomze [Bomze, I., 1990. Dynamical aspects of evolutionary stability. Monatsh. Math. 110, 189–206] and Oechssler and Riedel [Oechssler, J., Riedel, F., 2001. Evolutionary dynamics on infinite strategy spaces. Econ. Theory 17, 141–162] provide conditions for the stability of rest points under the replicator dynamics. Here, conditions are given for the stability of sets of strategies under this process.     

基于粗糙集和模糊聚类的评价方法研究

利用模糊聚类的方法实现连续性指标值的离散化,对分析对象进行分类以获取指标的粗糙数,应用粗糙集约简方法生成约简的指标集并确定指标属性的权重以对其进行综合评价。这种新的评价方法将RS和模糊聚类有机地融合起来,可以充分发挥两种方法的各自优势。最后通过上市公司业绩评价实例验证了此方法的实用性。     

Evocation and experiential seduction: Updating choice-sets modelling

This paper operationalises discourses on affects-as-information in terms of destination imagining and choosing. Evoked sets are conceptualised not simply as destinations, but as destinations in terms of imagery, knowledge and familiarity; forming Unusual Selling Points (USPs) or their standardised equivalent, Standardised Selling Points (SSPs). USPs and SSPs are each in turn categorised threefold, as utility, experiential and symbolic selling points. Action sets are conceptualised not just as destinations but as destinations-as-propensity to visit. This conceptualisation of decision making is illustrated in terms of British consumers’ evocations of Scandinavia and their propensity to visit Scandinavian countries. One element of familiarity is found to be disproportionately important in the associations between evoked and action sets: experiential familiarity, namely seduction by experience.     

"两法合并"对深圳的机遇和挑战

本文回顾了特殊税收优惠政策对深圳的成长发展和现代化建设所发挥的重要作用,指出“两法合并”标志着深圳经济特区实施了20多年的企业所得税特殊优惠政策时代行将结束,具有“里程碑”意义。从短期看,所得税政策的调整会给深圳带来一定的负面影响,但从中长期看,有利于产业结构升级,利用外资质量提高,资本市场公平环境形成等,并就如何进入“自造优势”的新发展时期提出了建议。     

Absorbing sets in roommate problems

We analyze absorbing sets as a solution for roommate problems with strict preferences. This solution provides the set of stable matchings when it is non-empty and some matchings with interesting properties otherwise. In particular, all matchings in an absorbing set have the greatest number of agents with no incentive to change partners. These “satisfied” agents are paired in the same stable manner. In the case of multiple absorbing sets we find that any two such sets differ only in how satisfied agents are matched with each other.     

Fuzzy evaluations applied in analysis of infrastructure development based on national competitiveness perspectives

Policy makers often need to determine which key projects should be prioritised for national infrastructure investment. In this light, this research uses the evaluating indicators for infrastructure as found in the World Competitiveness Yearbook and proposes a leading and lagging fuzzy score graphics-based model to achieve the following objectives: a) distinguish the leading and lagging degree of each indicator more accurately; b) assist policy makers to find out the strongest and the (relatively) weakest infrastructure items and c) highlight the key fields of national infrastructure that need improvement. Taiwan is used as a case study to test the viability of the model proposed. We show how this methodology will help policy makers to determine the key issues requiring improvement towards the national infrastructure system.     

基于粗集方法改进的图像平滑

研究了一个基于粗集理论改进的图像平滑方法 ,首先建立粗集等价关系和相应划分集合 ,然后得到基于粗集方法的图像平滑框架 ,提出基于粗集理论改进的图像平滑的具体实现。该平滑方法的平滑效果与传统平滑方法相比较 ,具有更清晰的边缘和细节 ,并且算法简单易于实现。     

Determining the parameters of statistical tests by fuzzy constraints

In this paper an approach is presented how to determine the parameters of statistical tests by means of fuzzy constraints on the probabilities of the errors of type I and of type II and on the sample size; here the case of single sampling is considered. A general upper bound for the sample size of an optimal test is derived. Furthermore, the approach is illustrated by two applications: the determination of an optimal one-sided Gauß-test and the determination of an optimal test on a fraction particularly important in acceptance sampling.     

Fuzzy Targeting Indices and Orderings

The targeting efficiency and the coverage of social programs for the poor are typically analyzed by partitioning the total population in four mutually exclusive groups: the poor who benefit from a program or policy, the poor who do not benefit, the non‐poor who benefit, and the non‐poor who do not benefit. While useful, this partition into crisp sets may not capture the difficulty of identifying the poor. This paper presents a method that consists of using a membership function to identify to what extent households can be considered as poor or non‐poor. The method builds on fuzzy sets theory whereby the definition of the boundaries of a set, say the poor or the non‐poor, is fuzzy. We characterize the properties that membership functions should have, and we test for the robustness of targeting performance comparisons to the choice of the membership function.