Distributional effects of environmental taxes on transportation: evidence from Engel curves in the United States

Indirect taxes on transportation activities that pollute can correct externalities and close the gaps between private and social costs. However, policy makers often find such Pigou taxes difficult to implement because of political resistance due to possibly adverse affects on equity. For this reason it is important to assess the distributional aspects of environmental levies. This article estimates properties of the demand for transportation in parametric and non-parametric analyses of Consumer Expenditure Surveys for the United States and finds patterns in the resulting set of Engel curves. Private transportation using air flights and new cars has Engel elasticity above unity while public transportation via mass transit has Engel elasticity below unity. The findings can be interpreted in an important way since they show that a differentiated scheme of environmental taxes on transportation may function progressively. A Pigou scheme with larger taxes on modes of transportation that pollute more appears to coincide with larger levies on luxury modes preferred by richer households.     

企业营销预算中资源优化模型与作业预算法

营销预算是企业预算管理中的一个重要组成部分,建立与完善现代企业制度,就必须建立科学化的预算管理体系。预算体系科学化的问题包含了许多内容,如预算观念的创新、预算目标的建立和预算方法的科学化等。本文运用二层规划模型强调对有限资源的有效运用,其求出的结果为最大的企业效益和营销活动效益,对应的费用预算即为最优化的预算决策方案。作业预算法的重点则在于通过作业链和价值链的分析来分配获取相应价值的合理付出;以企业战略和客户需求为起点,通过价值链分析来改进企业的业务流程,并根据顾客链预测作业量,进而更合理地预测成本并实施有效控制。     

户籍制度改革对计划生育影响与对策探讨

为了促进社会主义市场经济的发展 ,现行的城乡二元户籍管理制度必须加以改革。以辽宁等省市为例 ,深入探讨了户籍制度改革对计划生育的影响 ,提出了相关对策 ,强调计划生育部门要积极支持和参与户籍改革 ,实现两者的综合治理。     

浅析金融创新理论与金融体系创新

金融创新的主要目的是为了提高金融机构竞争能力,提高金融效率、优化资源配置等。我国的金融创新应从宏观和微观两个方面同时进行,重点在于强化产权制度创新、经营体制创新、组织体系创新、金融监管创新,为金融业务和金融市场营造更广阔的发展空间。     

Entrepreneurial rents and the theory of the firm

The creation of entrepreneurial rents occurs under conditions of uncertainty. Yet current theories of rent appropriation such as transactions cost theories of the firm focus their efforts primarily on how quasi-rents – rents that have already been created – are appropriated by parties to that exchange. Entrepreneurs face a dual challenge, that of creating entrepreneurial rents and appropriating some of these rents. Moreover, this challenge usually exists at a time when the entrepreneurial rents that might be created are not known or anticipatable. Indeed, entrepreneurs not only concern themselves with ensuring that they are able to appropriate at least some of the rents that might be eventually created but in fact they may not create any rents or potentially lose value. Understanding the dual nature of the rent creation and the rent appropriation problem has a variety of implications for the study of entrepreneurial organizations and generally for theory of the firm discussions.     

我国城镇居民人力投资行为变迁与投资理性

改革开放二十年我国城镇居民投资行为发生了很大变化 ,人力资本投资逐渐提升 ,进入 90年代这一趋势越发显著。究其原因 ,对投资收益率的考虑、潜在失业风险、民族文化的影响是重要的因素。但是人力投资收益率相对较低 ,居民人力投资缺乏理性是我国当前存在的突出问题。建立理性的居民人力资本投资模式不仅有利于居民收益最大化 ,而且有利于政府宏观调控目标的实现。     

理论中的企业所有权:悖论性质及其超越

本文认为,无论用剩余索取权还是用剩余控制权抑或用这两种剩余权利的统一体来定义企业所有权,由于其对企业自然属性的忽视以及考察企业所有权的方法存在的问题,导致其无法规避理论上的悖论性结果。文章提出,为跨出这种理论上的悖论境地,必须寻找新的途径对企业所有权进行重新界定。在企业理论中,如果涉及到企业所有权,就简单地直接使用法律上的企业所有权概念;而研究那些"实际存在"的权利的时候,就使用产权这一概念,因为产权本来就表示一组权利。     

《文心雕龙》的文气说考论

先秦汉魏时期关于气论的代表性观点可归纳为哲学层面、审美层面与文论概念的三种形态,这正是刘勰《文心雕龙》文气论思想的来源。刘勰主要继承和发展了《周易》阴阳刚柔的气论思想与曹丕文气“清浊”说。刘勰文气论内涵多样,最大的贡献有两点,一是在文论史上首次确立了刚柔风格类型说,并以“刚柔相摩,八卦相荡”的理论支撑,推演出了《体性》篇“数穷八体”的八体风格类型,二是以文气论风骨,提倡刚健的文风。     

The contribution of internalisation theory to international business: New realities and unanswered questions

This paper sets out the importance of internalisation theory to international business research and practice. It examines the context against which the theory has been developed, the environmental conditions in which the multinational enterprise has evolved and the phenomena that the theory has explained. It also examines the challenge to the theory of “unanswered questions”. These include governance, location theory, dynamics, networked multinationals, innovation, entrepreneurship and the role of risk and uncertainty.     

中国人口第一次增长到一亿人的前后

宋代的史书中记载着详细的人口和户口数据,但是宋代户口和其他登记制度的缺陷却给了解宋代人口实况带来了极大的困难。文中参考了许多历史学家对宋代户口的研究,对北宋、南宋、辽国、金国和西夏等民族人口和户口资料作出了估计和修正。也叙说了在我国人口增长到一亿人、社会经济正在飞跃发展的北宋时代,世界其他地区则还处于落后的情况。     

关于软硬S管理理论与我国企业管理模式的思考

软硬S管理理论是 80年代美国学者提出的企业管理的成功模式 ,其中软S管理是这一成功模式中起关键作用的因素。借鉴国外先进管理理论 ,结合我国企业管理实践 ,我国的企业管理模式应以硬S管理为基础 ,以软S管理为主要方式 ,以硬带软、最大限度地谋求软硬S管理的有机结合。     

Real options and the theory of foreign direct investment

We extend applications of real options theory to foreign direct investment (FDI) research regarding choice of location and choice of market entry mode under uncertainty. Our study is motivated by the regional configuration of multinational enterprises (MNEs), as well as observed deviations from the stages model in internationalization theory. We shed light on these issues using real option modeling and computer simulations. The results suggest that from the standpoint of pursuing business opportunities and generating real options, building a subsidiary in a nonhome region could be more beneficial than in a home region. However, high option exercise cost may reduce the option value of a nonhome-region location. Our models also imply that choice of entry mode depends on the magnitude (high vs. low) and the type (exogenous vs. endogenous) of uncertainty. When uncertainty is high and endogenous, MNEs may prefer high-commitment entry modes because they contribute to the reduction of uncertainty and provide valuable growth options.     

Consumer values,the theory of planned behaviour and online grocery shopping

Taking a hierarchical value‐attitude‐behaviour approach, this study empirically tests relations of consumer personal values, attitude, social norm, perceived behavioural control (PBC) and willingness to buy groceries online. The study distinguishes three groups of consumers: consumers who have not yet bought anything on the Internet; consumers who have bought something on the Internet – but not groceries; and consumers who have bought something on the Internet – including groceries. Data were collected from an online survey of Swedish consumers (n = 1058) using self‐administered questionnaires. The findings suggest that consumers may link personal values to attitude towards online grocery buying – but also that this relation may be moderated by whether the consumer previously has carried out an online purchase or an online grocery purchase.     

外来人口分布与户籍制度改革探讨

198 2 - 2 0 0 0年间外来人口的分布发生明显改变 ,目前外来人口主要集中在中国东南部沿海地区和内陆地区的省会、首府城市。影响外来人口分布的主要因素是经济发展的区域差距和经济结构。外来人口聚集地区是当前户籍制度改革的难点 ,在这些地区进行改革要充分注意到今后因经济发展和产业结构调整而带来的外来人口分布改变问题     

退耕还林与农户收入关系研究综述

学界和政界基本上认为退耕还林有利于退耕农户的收入增长。退耕还林后农户的收入受到了退耕后产业结构、收入结构变化等因素的共同影响。从退耕还林与农户收入关系的研究视角,文章综述了关于退耕还林经济影响的研究视角、研究方法、结论以及不足之处,最后指出:关于退耕还林与农户收入关系的研究是对退耕还林工程基于经济学视角的效益问题的深入探讨,这对农户收入结构以及收入增长方式的研究也将意义重大,也是未来一个重要的研究方向。     

Using the theory of planned behaviour to predict public sector training participation

Workplace learning is essential to the continuous improvement and competitiveness of organizations. Antecedent training conditions are crucial for training participation. Despite its recognized importance, few studies have proposed theory-based models for predicting the antecedents of training participation. The principal objective of this study was to test the theory of planned behaviour (TPB) for predicting public sector training participation. The second aim was to elucidate the factors that influence, directly or indirectly, employee intentions and behaviours to participate in training. A sample of 1108 participants was analysed by structural equation modelling to assess path suitability and significance. The empirical results confirmed the applicability of TPB for predicting training participation in the public sector.     

高龄老人的年龄鉴别与检验

高龄者年龄的准确性是人口学界和医学界所关注的问题.对全国一次大规模调查中高龄老人的年龄鉴别与准确性首次进行了深入分析,提出一些可供参考的经验.个人的属相、各种证件、各生命事件发生时年龄之间的一致性是鉴别高龄老人年龄的主要依据.举例说明了年龄申报中的矛盾现象,分析了产生年龄误差的主要原因以及修正的具体方法,通过统计方法检验了确认年龄与户口年龄及属相年龄的一致性,并对二者的差异作了定量研究.     

《人口与计划生育法》第十八条解读

《人口与计划生育法》第十八条将我国过去长期以来的生育政策首次以法律的形式予以规范。该条的结构主要包括:对现行生育政策的稳定;对倡导性义务的表述;对生育数量确定的原则+授权。通过仔细考量,所谓的倡导性义务实质更多的还是强制性义务;将对生育数量的限制权力授予法规,可能与法律保留原则存在不符;将对生育数量进行限制的具体办法交由地方性法规制定,可能给予地方过多的立法上的自由裁量权,有碍平等原则,与立法目的不一致;对生育数量的确定应当是公民的选择性权利,而非仰赖国家的行政许可;生育政策的法律化应当由人大而非人大常委会来进行。     

Internalization theory and the performance of emerging-market multinational enterprises

Constrained by their peripheral position in the global factory system and underdeveloped institutions at home, emerging-market multinational enterprises (MNEs) are likely to achieve monopoly-based, rather than knowledge-based, financial gains from internationalization conditional on R&D. Emerging market MNEs need to engage in R&D to upgrade orchestration know-how within the global factory. This needs to be accompanied by the development of home-based enabling institutions. This article develops the argument based on internalization theory, and tests hypotheses against the experience of major emerging-market MNEs from 2004 to 2011.     

基于治理理论的低碳发展困境与对策分析

面对全球气候变暖的严峻挑战,发展"低碳经济"已成为可持续发展的必然选择。我国在实现"低碳经济"的道路上,面临着未来能源需求与碳排放增长趋势,政府政策制度缺失与社会参与机制还不完善等挑战。基于现实的困难,本文在治理理论的基础上,提出必须突破传统单边治理模式,思考政府、企业和社会在实现低碳经济中的定位和作用,主张实现三者间的网络协同治理;通过政府制度创新、企业构建技术管理体系及社会公众培养"低碳"意识等多中心治理措施,共同解决低碳发展中的困难。