新会计准则下政府补助会计税务处理及其对研发加计扣除的影响

新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。     

分布式电动汽车充电桩信息安全防护技术研究与实现

论文对分布式电动汽车充电桩信息安全防护技术进行研究,分析充电桩信息安全防护技术应用,注重提高防护技术应用可行性与安全性。对分布式电动汽车充电桩通行特点进行分析,探究信息安全防护方案。     

IS A SOCIAL EMPOWERMENT OF PPP FOR INFRASTRUCTURE DELIVERY POSSIBLE? LESSONS FROM SOCIAL IMPACT BONDS

Social Impact Bonds (SIBs) have emerged in recent years as outcome‐based public‐private partnerships (PPP) for the delivery of welfare services, where the payment to the private operator is linked to the achievement of superior social impact. Since the traditional infrastructure‐based PPP approach seems to have failed to achieve higher level of efficiency and, above all, effectiveness, this paper discusses the extent to which the SIB model can represent a reference point to innovate the PPP model by introducing more focus on outcome achievement and social value generation.     

Designing awareness campaigns to counter human trafficking: An analytic approach

Human trafficking – the trade of persons for the gain of others – is a pervasive societal issue. Ongoing trafficking recruitment calls for targeted prevention strategies for individuals and communities at risk. Awareness campaigns, arguably the most common form of trafficking prevention, are intended to alert individuals to the tactics used by traffickers and provide them with practical strategies to avoid deception and exploitation. However there is a shortage of technical solutions regarding the analysis, impact assessment, and evaluation of alternatives related to implementing awareness campaigns. We present a resource allocation model that can be used to determine the allocation of funds that maximizes increases in trafficking awareness among at-risk populations. We apply this model to determine the allocation of a limited budget among different types of prevention programs in at-risk populations in Nepal. For each awareness campaign, we estimate a production function that relates the amount invested to the associated change in awareness. When allocating limited resources, decision makers must balance competing interests, and we illustrate the impact of three allocation policies on trafficking awareness. The model presented in this article is a first attempt to help decision makers evaluate how to allocate funds in the context of trafficking awareness.     

水足迹视角下三江平原地区农业水土资源配置效率研究

[目的]三江平原地区是我国重要的商品粮基地,其农业水土资源相对丰富但水土资源配置效率不佳,亟待改善。[方法]运用投入导向型数据包络分析(DEA)方法,对水足迹视角下的三江平原地区农业水土资源配置效率进行评价。[结果]2015年,三江平原地区农业水土资源配置综合有效的地区仅占5%,总体来看,农业水土资源配置的技术效率略好于规模效率;水土资源投入冗余状况分析表明,友谊县、虎林市、宝清县、汤原县、富锦市、同江市等8个县、市辖区的农业水土资源投入合理,其他地区都存在不同程度的冗余现象;分作物来看,水稻生产的水土资源配置技术效率高于其他三大旱作。[结论]完善农业基础设施配套工程,提高水土资源配置的技术效率,是提高其规模效率,进而实现综合有效的关键。     

Maximizing political vote in multiple districts

This paper models a resource allocation problem in the political context. Voters and political candidates of two parties are positioned in each of n given electoral districts. We assume that each voter will vote for the candidate he is more attracted to. This attraction is modeled by an attraction function. Each of the parties now attempts to allocate a finite budget to maximize their objective, which is either the popular vote or the number of districts, in which the party has a majority. Individual scenarios are examined with respect to leader-follower solutions and Nash equilibria. The paper then describes a dynamic model that successively allocates existing funds plus additional donations to candidates in different electoral districts.     

社会互动与家庭金融资产配置

运用中国家庭金融调查(CHFS)数据,研究社会互动与家庭金融资产配置之间的关系。研究发现,适当增强社会互动会促进家庭更多地参与风险金融市场,增加投资风险资产的比例,提高金融资产的分散化程度,优化资产的配置效率。但当社会互动达到一定程度后,过度的社会互动则会抑制家庭参与风险市场,减少风险资产的投资比重,降低金融资产的分散化程度以及资产配置的有效性。因此,家庭需要建立适度而高质量的社会互动,这有助于家庭获得更多的外部资源,缓解信息不对称,降低交易成本,从而优化家庭金融资产配置。     

How do female directors improve board governance? A mechanism based on norm changes

Prior literature documents that corporate boards with female directors produce better governance outcomes than all-male boards. However, female directors constitute the minority on most boards, which precludes majority voting as the mechanism through which they change board decisions. We identify changing the norms of how the board works as this mechanism. Using the market for norms framework, we explain how female directors are effective even without possessing a board majority or other sources of symbolic power, such as hierarchical authority and social gravitas. Empirically, we show that independent female directors, compared to their male counterparts, are more effective at changing board norms (board processes) and improving governance (board outputs).     

数字普惠金融对地方税收影响的实证研究

采用北京大学测度的2011—2018年数字普惠金融指数与地方税收面板数据，研究了数字普惠金融发展与地方税收之间的关系。研究发现，数字普惠金融能够显著地促进地方税收增长，在考虑了内生性等因素后，这一结论仍然稳健地成立。分位数回归表明，数字普惠金融在低分位数上对地方税收影响小且统计显著性弱，在高分位数上数字普惠金融对地方税收的影响大且统计显著性强。数字普惠金融对地方税收的影响存在门槛效应，在不同发展阶段，其对地方税收影响有显著差异。数字普惠金融促进税收增长主要是通过数字普惠金融覆盖广度提高和移动化、便利化等程度加深实现的。     

基于双层规划模型的冷链物流网络多目标优化

针对冷链物流时效性强这一特性,应用软时间窗反映客户满意度,并结合T.T.T理论换算货损成本。在考虑满足客户时间窗的条件下,寻找配送中心建设及操作成本、车辆成本、惩罚成本及货损成本所构成的总成本最小时的最优配送方案,建立冷链物流配送选址及路径优化的双层规划模型,并将改进的遗传算法运用到该模型中,借助Matlab软件对具体实例进行求解,得到最优结果,为冷链物流网络多目标优化问题提供理论依据。