Subsidiary-specific advantages for inter-regional expansion: The role of intermediate units

This paper explores the distinctive deployment of resources and capabilities by subsidiaries in order to develop an intermediate role within the MNC. Based on the regional management perspective, we focus on a specific intermediate role—the springboard subsidiary—that helps overcome the liability of inter-regional foreignness. Our results, which are based on a dataset covering 188 subsidiaries, show that the probability of taking on this role is contingent upon experiential knowledge about the target region, as well as a rich knowledge base derived from a wide range of activities and a broad geographical scope. Our findings also show that possession of slack resources does not necessarily mean that a subsidiary will take on this role, as such slack must be combined with experiential knowledge. This paper serves as a first step in helping MNCs plan resource allocation to handle inter-regional expansion.     

美加两国税务稽查管理特色及对我国的启示

美国、加拿大两国同属发达国家,也都实行联邦制。先进的税务稽查制度对两国经济高速发展起到了明显的促进作用。本文以美国、加拿大两国为例,归纳和分析两国在税务稽查管理方面的先进经验和做法,以期对我国税务稽查的改革和完善有所裨益。     

Prices of deep discount bonds and the Revenue Act of 1978: An evaluation of market response

This article explores the market response of deep discount corporate bonds to the reduction in the capital gains tax rate incorporated into the Revenue Act of 1978. Such tax change should have increased the desirability of assets acquired for capital gains potential, such as deep discount bonds. Examining a time series of prices and returns for a sample of deep discount corporate bonds and a control group of comparable duration and credit risk corporate bonds selling at or near par did indeed provide evidence of a market price reaction. Moreover, the price changes for the deep discount bonds occurred well in advance of the implementation of the tax change.     

政府运行成本的比较研究——以沪、港政府为例

近年来,政府运行成本成为各国政府关注的一个重要问题,它不仅关系到政府自身效率的改进,而且影响到民众的福祉,以及整个社会经济的和谐发展。本文以沪、港政府为例,从经济学角度,利用财政支出等数据,阐述了两者在运行成本和结构上的差异,并分析了其中存在的原因,认为内地的地方政府需要降低运行成本,具体措施可以借鉴香港地区政府的成功经验,如改变政府运行理念、构建公共财政体系等,并提出了一些相关的政策建议。     

The effects of the Works Progress Administration's anti-malaria programs in Georgia 1932–1947

From 1900 to 1950, malaria rates declined rapidly in the southeast United States. At its peak, malaria infected over 30% of the population. Malaria declined over the period for several reasons: improvements in public infrastructure; development of new insecticides; improvements in agriculture that promoted drainage; increases in incomes; and changes in migration patterns. This paper focuses on public works constructed by the Works Progress Administration (WPA) during the 1930s and subsequent interventions during the 1940s. To estimate the relationship between these malaria programs and malaria rates, I construct a panel of annual county level malaria rates in Georgia from 1932 to 1947. Between 1932 and 1940 the malaria rate in counties that received WPA malaria projects fell from 25.9 deaths per 100,000 to 5.3 deaths per 100,000. The empirical estimates suggest that WPA malaria projects led to 9.1 fewer deaths per 100,000 or roughly 44% of the observed decline in treated counties. Additional public works constructed by the MCWA during World War II, and the introduction of DDT after 1945 completely eliminated malaria in Georgia by 1947.     

基于CDIO理念的工商管理专业能力与教学改革探讨

CDIO作为国际高等工程教育改革的一种颠覆性的教育模式,以培养学生的适应和生存能力为重点,注重知识传授、素质提高、能力培养的协调发展。通过实地调研,发现目前我国高等学校工商管理教育远远不能满足职场需求,这一问题成为高等院校工商管理人才培养的瓶颈。     

基于公共选择理论的行政成本控制研究

本文借鉴公共选择理论的宪政思想、有限政府主张、成本效益和竞争机制等观点,试图从政治体制改革、中央和地方政府事权与财权的联动改革、政务公开和监督制度建设方面等制度层面提出解决我国行政成本过高的根本措施。     

浅议高校去行政化改革

高校去行政化改革是高等教育体制的一次重大改革,文章首先阐述了高校行政化的内涵,分析了高校行政化的现状,列举了高校行政化所带来的弊端,最后对高校去行政化的途径提出了探讨。     

贯彻《条例》精神 打造特色品牌

文章介绍了安徽行政学院农业管理培训部学习和贯彻《条例》精神,通过围绕政府中心工作,开展特色专题培训;加强培训需求调研,设置特色培训课程;把握培训对象特点,开展特色班级管理来打造特色品牌培训的经验与做法。