秀山妇幼保健院 保障妇幼健康六十载

梦回边城听春雨,闲庭信步看秀山;妇幼健康千古事,今日正写锦绣篇。秀山县妇幼保健院就坐落在边城秀山这片充满希望的土地上。从蹒跚学步到步履生风,秀山县妇幼保健院一路走来。当春天脚步渐近,用娓娓的声音讲述生命勃发的动人旋律时,秀山妇幼人满怀热忱、斗志昂扬,朝着新的目标奋进。     

分税制、转移支付与地方政府财政努力

本文实证检验了分税制和转移支付对地方政府财政努力的影响,通过引入空间效应,将总效应分解为直接效应和间接效应。我们发现,地方财政收入分成比例的提高会提高地方政府财政努力程度,财政转移支付依赖越高则地方政府财政努力程度越低,并且地方政府会依据过去的分成比例和财政转移支付来决定其财政努力水平。利用空间计量模型,我们还发现,地方政府之间存在横向模仿行为,横向政府间财政策略存在空间外溢性。     

Child Health and Mortality: Does Health Knowledge Matter?

This paper studies factors that influence child health in Bissau,the capital of Guinea-Bissau. This environment is characterisedby high infant mortality, but not by malnutrition. We show thatalthough maternal education is important in determining childhealth and mortality this effect diminishes or disappears whenhealth knowledge is introduced as an explanatory variable. Itemerges that health knowledge has large and positive effectson both child mortality and health when instrumented for tocapture endogeneity.     

Child Mortality: Is Aid Fungibility in Pro-Poor Expenditure Sectors Decisive?

If development assistance targeted at specific sectors is not used as intended, aid is said to be fungible. Using country-specific estimates of the degree of aid fungibility in “pro-poor” government expenditure sectors, I assess the effect on child mortality. Results indicate that fungibility within these sectors does not help to explain differences in mortality. However, when separating the sample into democracies and non-democracies, results suggest that pro-poor expenditures influence mortality in non-democracies only and that aid treated as fungible tends to be used efficiently in democracies. JEL no. F35, O11, O23     

Revenue recognition*

Abstract. This paper examines the information content of revenue recognition rules in a series of environments, ranging from an abstract disclosure setting to one of disclosure in the presence of moral hazard and self-reporting by an informed agent. The emphasis is on conceptualization of recognition issues, ranging across financial and labor markets, and the simplification required to force the analysis into a workable and familiar model. In this way, the limitations of both our thinking about recognition issues and our modeling techniques are highlighted. Résumé. Les auteurs examinent le contenu informationnel des règies de constatation des produits dans un éventail de cas, parmi lesquels un cas abstrait de publication d'information, un cas de présentation d'information en situation de risque moral, en passant par la présentation autonome d'information par un mandataire averti. Les auteurs s'intéressent particulièrement à la conceptualisation de questions relatives à la constatation des produits couvrant le marché financier et le marché du travail, et à la simplification qu'il faut opérer pour ramener l'analyse à la dimension d'un modèle maniable et d'utilisation courante. Ainsi les limites que component tant l'opinion au sujet des questions de constatation des produits que les techniques de modélisation sont-elles mises en relief.     

资源环境与绿色税收

随着工业化的迅速发展，资源环境被严重破坏，给人类的生存和发展带来了严重的威胁。为此，如何使人口-资源-环境-经济协调发展，引起公众普遍关注。作为现代宏观经济政策主要工具之一的税收自然被用到了资源与环境的保护上，于是，以保护资源环境为目的的绿色税收在世界各国应运而生。本文针对我国当前资源与环境状况以及现行税制在保护资源环境方面存在的缺陷，提出了建立与完善我国绿色税制的建议。     

Revenue enhancing tariff reform

Revenue Enhancing Tariff Reform. - Programmes of gradual trade policy reform have been included in most of the structural adjustment packages adopted by developing countries. So far the literature on piecemeal trade policy reform has concentrated on finding reform programmes that improve the welfare of a representative individual. Yet trade taxes are an important source of government revenue in many developing countries. This paper therefore examines tariff reform programmes that are both welfare improving and revenue enhancing. It first determines general conditions under which such a reform will exist and then considers specific reforms of both single tariffs and groups of tariffs. The standard welfare improving reform programmes — proportional and concertina reforms - are also discussed.     

Tax Elasticities and the Impact of Discretionary Tax Measures on Government Revenue in Papua New Guinea, 1975–92

This paper evaluates tax elasticities and the impact of discretionary tax measures on government revenue in Papua New Guinea (PNG) using a dynamic macroeconometric model of taxation which captures the interaction between GDP, individual tax systems and individual tax revenues and bases. Our findings show that economic growth and discretionary tax changes have both been effective in mobilizing additional tax revenue. However, the responsiveness of the individual tax system reflected base-to-GDP elasticity except personal income tax whose elasticity reflected increased tax rates.     

The Determinants of Child Labour and Child Schooling in Ghana

This paper investigates the main determinants of child labourand child schooling in Ghana, with special reference to theirinteraction. The study provides evidence on the impact of povertyand quality of schooling on child labour hours, taking intoaccount their potential endogeneity. The exercise distinguishesbetween cluster poverty and household poverty in the two-stageHeckman estimation procedure. In addition, it relies on a setof non-common regressors to identify the child labour hoursregression from the selection equation. Other methodologicalfeatures include simultaneous equations estimation of childlabour, child schooling and poverty, taking into account theirjoint endogeneity. The empirical results contain some evidenceof sharp rural urban differences, thus, pointing to the needto adopt region specific policies in enhancing child welfare.However, rural, semi-urban and urban Ghana agree on the effectiverole that improved school attendance can play in curbing childlabour.     

论我国电影收益风险的可保性

电影行业具有高风险高收益的特征,这种行业特征需要保险进行风险转嫁,但无论是我国还是国外目前都没有相关的保险产品。针对电影行业的这种行业特征,可以借鉴目前国内外保险市场上已经存在的经营保险和创业保险的保险险种,对电影的收益进行保险。当收益没有达到盈亏点的时候由保险公司赔偿保险金以为电影公司挽回一部分损失。     

中小企业税收筹划应“双核”

企业税收筹划并不是一个新生事物，在西方国家己有很长的历史，“野蛮者抗税、愚昧者偷税、糊涂者漏税、精明者进行税收筹划”的说法，令人们对税收筹划产生诸多遐想。随着税收筹划在跨国公司和国内大型企业的普遍应用，税收筹划这个非常有“含金量”的概念引起了越来越多中国中小企业的重视。一些中小企业利用自身的财务人才或者委托税务代理机构开始了税收筹划方面的尝试。然而，由于中小企业在规模、资金、人员素质、融资渠道等方面与跨国公司和大型企业有很大差异，怎样针对自身情况来进行合理的税收筹划仍是一个难题．