WHAT MOTIVATES TAX COMPLIANCE?

In this paper, I review and assess what we have learned about what motivates individuals to pay – or to not pay – their legally due tax liabilities. I focus on three specific questions. First, what does theory say about what motivates tax compliance? Second, what does the evidence show? Third, how can government use these insights to improve compliance? I conclude with some suggestions – and some predictions – for future research.     

WHAT'S TO KNOW ABOUT LABORATORY EXPERIMENTATION IN ECONOMICS?

Abstract Experimental economics has grown as a discipline from near non‐existence 50 years ago to a full‐fledged field within economics in the present. Much of experimental economics research involves experimental methods as a tool, applied to problems in other fields of economics. However, some of this research is inward looking, focusing on questions of the methodology of experimental economics. In this note, I briefly discuss two methodological issues in experimental economics that might benefit from meta‐analysis: the pool from which experimental participants are drawn (university undergraduate students versus other populations) and the scale of monetary incentives faced by participants (large, small or hypothetical).     

The expansion and limitation of behavioral finance research methods

Behavioral finance inherits the standard research methods in the finance, and it makes outstanding contribution to leading the experimental research into the field of finance. It uses the cognitive science as the method guide to expand its scientific research tools. On one hand, the intelligent development of the cognitive science provides an important and effective means of a tool for the behavioral finance research; on the other hand, precisely because behavioral finance theories of progress makes a certain extent, dependent on the modem cognitive science research results and thus the development of cognitive science, its results application and limitation will be confined to a direct impact on the development of behavioral finance. That is why we need an in-depth study of the new method of behavioral finance research and grasps their limitations.     

会计实验研究方法

实验方法在经济学领域已得到广泛运用,将实验方法应用到会计研究上也具有重要的意义。本文从实验研究方法引入经济研究的背景入手,介绍了会计实验研究方法的科学设计以及在我国应用的前景。     

基础研究与实验会计学的基础理论框架体系——基于会计实验发展现状的研究

中国的会计实验已走过了54年的历程,目前却陷入了一种发展的“困局”。如何使其突破困局并获得长远发展？这是教育界普遍关心的重大问题。笔者通过调查发现：关健在于加强会计实验的基础研究,正确确立研究目标并建立实验会计学的基础理论框架体系。     

有机化学及实验教学的研究

探讨了有机化学及实验教学中重视的问题,对有机化学及实验教学质量的提高有一定参考。     

LABOUR SUPPLY ESTIMATION AND PUBLIC POLICY

Abstract. Economists devote considerable energies towards refining their econometric techniques to overcome difficulties connected with conducting empirical research. Despite advances in technique. it is not clear whether further refinement in this direction is worthwhile for policy purposes. It may be that no further amount of statistical adjustment of inadequate data will increase understanding, and that better data is simply necessary to add to our knowledge. But rarely is sufficient credit paid to new forms of data. In short, econometric technique is emphasized to the neglect of data innovation, as if new data were merely lying about waiting for an ingenious suggestion for use. This paper surveys advances of the last twenty five years in estimating labour supply for policy purposes with a view towards appreciating the relative contribution of both improvements in econometric technique as well as developments of new data.
After briefly detailing the key parameters which economists have sought to estimate, we describe the early 'first generation' research (circa 1970), which is plagued by problems of unobservable variables, measurement errors, truncation and selectivity bias, and non linear budget constraints. 'Second generation' research constitute attempts to resolve one or more of these difficulties, and the respective contribution of econometric technique and new data is acknowledged and assessed, including the contribution of data generated by large scale social experiments in which participants are randomly assigned to different guaranteed income plans and their labour supply behaviour measured.     

健身关节操对男生关节活动度影响的实验研究

本研究以延安大学体育学院09级体育学院男子大学生为受试对象,通过实验的方法,测定健身关节操锻炼的测试者柔韧素质指标及其他身体素质指标的变化,对健身关节操机理及健身效果进行分析论证,希望为全民健身运动提供科学依据。"健身关节操"在中医理论基础上,强调意观骨、气揉动、动位松,对关节进行意、气、动三方面调节,更好的放松关节,增强关节柔韧性,保护关节,并能产生"五能"效益,即养护效能,挖掘潜能,发挥本能,节约耗能,提高免疫功能。     

战区装备保障点选址决策分析

科学合理的装备保障点选址决策可以使战区装备保障能力得到最大发挥。在分析战区装备保障点选址问题特点和选址决策影响因素的基础上,给出了战区装备保障点选址的基本原则;详细分析设计了战区装备保障点选址问题的流程和步骤;并研究了战区装备保障点选址的一般方法。研究对于提高战区装备保障能力,有着重要的理论和现实意义。     

仓单质押贷款操作与风险研究

针对当前融资问题特别是＂贷款难＂问题已成为制约企业发展的劲瓶。而通过仓单质押贷款模式可以让企业通过流动资产实现融资,为解决银行＂存贷差＂开拓了新的放贷模式。主要通过图表法举例论证等方法对仓单质押贷款的操作流程进行分析,并识别存在的风险,最终提出规避风险的措施。     

TC-GY型液压实验台在教学中的应用研究

该实验台是根据《液压与气动技术》和《液压控制技术》等高职高专规划教材设计而成的,用该实验台可进行液压传动基本控制回路的实验,还可使同学们自主创新设计编程液压传动系统,同时还可以作液压传动技术的课程设计,本文介绍了该实验台的组成特点及其在《液压与气动技术》中的应用,这样能使学生直观的认识液压传动的原理,达到了激发学生的学习兴趣、提高学生学习效果的目的,能使学生了解计算机等先进的技术在液压传动技术中的应用,为使学生进一步的掌握液压控制的基础知识提供了很好的平台。     

Investment monitoring key points identification model of big science research infrastructures -- Fuzzy BWM-entropy-PROMETHEE Ⅱ method

With the gradual development of science and technology, more and more countries regard big science research infrastructures (BSRIs) as the top priority in national development. However, the problem of out-of-control investment often occurs in the construction process of BSRIs, which leads to the loss of property and government credibility. Therefore, this paper carries out research on investment monitoring of BSRIs. The price of the contract signed in the process of engineering construction is taken as the investment monitoring point. And the investment monitoring key points are selected considering the monitoring cost. A three - stage index system of investment monitoring key points from the perspective of project life cycle is established. The generalized trapezoidal fuzzy number is used to describe the evaluation information. The entropy method and best-worst method are used to calculate the objective and subjective weights of indexes respectively. PROMETHEE Ⅱ is applied to rank alternative monitoring points. Finally, empirical research is carried out to verify the effectiveness and stability of the model. The comprehensive weights of contract amount, contractor performance, and adjacent contract payment unit investment amount are 28.83%, 18.81% and 15.05% respectively, which are the three most important indicators in the implementation stage.     

The Validity of Laboratory Research in Social and Behavioral Science

The validity of artificial situations is often questioned, and particularly so the possibility of transfer of findings to the real world. Such questions, or doubts, may stem from a rigid distinction between real and artificial situations or from too strict a notion of representation. This article will argue that `the real world' does not provide unambiguous criteria for representation and that, moreover, many experiments and simulation games do not have to represent `the real world' in any direct way. Both issues are usually treated under the heading of external validity, which means compliance to conventions that dominated thinking about validity over decades. These conventions need to be reconsidered. Quality standards for research must not be rigid, nor should be applied in a way that ignores the characteristics of a particular research project. Fixed notions about validity may prevent a researcher from adapting validation procedures to the circumstances at hand. The article takes issue with a conception of external validity as surface resemblance between artificial and real situations, advocates an active, non-routine approach to validity questions, and encourages individual researchers to develop a line of reasoning on these questions instead of adhering to standards that may not suit their particular research.     

钢次梁-混凝土主梁节点分析

设计并制作2个不同的钢次梁-砼主梁节点模型并进行静力加载试验,研究钢次梁插入砼主梁节点的受力性能,破坏机理等;采用有限元程序对2种节点进行模拟分析并与实验结果进行对比,验证有限元模型建模的正确性;在试验和有限元分析的基础上,对节点形式进行改进,并对改进的节点进行有限元分析。