跨国公司大面积亏损造成的税收损失问题研究

据统计,在我国有相当部分跨国公司处于亏损状态,这些跨国公司有相当部分是为了避税而人为制造亏损,这给我国的税收造成了很大的损失.如何减少税收损失,从博弈论的角度探讨可以得出结论:较小的跨国公司逃税的概率,有利于增加政府财政收入;较小的税务机关稽查的概率,可以节省稽查成本,根据这两个方面建立完善的管理制度将会减少这方面的税收损失.     

JAVA中环境变量的设置和使用

JAVA程序设计过程中需要涉及环境变量的设置和使用,尤其是path和classpath这两个环境变量.path环境变量用来设置我们要执行的命令所在的目录,而classpath环境变量用来设置我们的JVM虚拟机要查找的类名所在的目录.如何查看、设置、新建和取消环境变量是我们这里要讨论的问题.     

论自然环境对古希腊艺术的影响

古希腊艺术与古希腊自然坏境息息相关,地理环境造就了古希腊艺术的性格;自然物产形成古希腊艺术的主要形式;温和气候以及地理位置铸就古希腊艺术的世界观.本文通过对古希腊自然环境与艺术关系的研究,阐释出古希腊辉煌的艺术深深植根于古希腊的自然环境的土壤中.     

立足创业富民推进创新强市

当前,我们正处于以创新制胜的时代,创新是我们工作的基本要求和永恒主题.创新,对我们来说,不是权宜之计、不是应景之作,而是贯穿于经济社会发展的方方面面,包含在我们工作的每一个环节和部位.     

"金盾风采"——深圳市公安局宝安分局系列报道之(四)科技强警用实招真抓实干为人民——深圳市公安局宝安分局流塘派出所

流塘派出所是宝安分局第一个被公安部评定授予的一级派出所;派出所现有民警55人,警力占实有人口比例为万分之三点四;辖区面积27.1平方公里,总人口16万人,其中户籍人口1.2万人,非户籍14.8万人,二者比例严重倒挂,达到1:12;辖区下设7个社区,有工业区8个、工厂449家、出租屋40934间、商铺3167间、特种行业70间;外来人口多、出租屋多、交通要道多、编制警力少,治安管理任务十分艰巨.     

漂亮办公楼焉能吸引更多投资

作为国家扶贫开发工作重点县的四川省阆中市(县级市),其一些行政机关却超标建设起各类漂亮的办公楼.相关现象被媒体报道后,引来舆论的强烈批评.但是,阆中市的官员对这种批评却不以为然.审计局局长在解释办公楼为什么要建成别墅造型时说,这样做是为了"节约成本";而阆中市委一名官员则如此来给漂亮办公楼现象"定性":"媒体在报道时,强调了阆中是国定贫困县的背景.但我认为,贫困县难道就不能建一些好的楼房吗?";"漂亮的办公楼也能吸引更多投资,带动阆中经济发展."(9月3日《中国青年报》)     

故宫星巴克事件背后的文化焦虑

从在非洲的投资到在拉美的外交活动,从能源需求到地缘渗透,中国的快速发展正深刻改写着世界权力版图.然而这也带来了新的问题:中国是谁?它将以何种面貌和身份崛起?     

“牛肉面限价”存在什么样的市场需求

一纸限价令,让有关兰州牛肉面的话题就像是刚出锅的牛肉面一样,顿时在全国"热气腾腾"起来.<人民日报>、新华社、央视以及全国各地其他媒体纷纷对此表现出极大的关注.那么,牛肉面究竟该不该限价?据<兰州晨报>报道,相关物价部门,牛肉面与民生息息相关,政府应该管,有关消费者也表示,牛肉面如同水电价,政府应出面干涉.(<兰州晨报>7月9日)     

美国通胀：紧随次贷危机的魔影

由于次贷危机的恶化导致了宏观经济可能出现放缓和收缩,美国国内无论决策层面还是市场层面都对通货膨胀的走势作出了非常乐观地估计,甚至美联储在最新一次的货币政策会议声明中明确指出:"经济增长的风险大于通货膨胀的风险",然而,物价的全新上升态势却让人们本以麻木的神经不得不变得重新绷紧起来。     

浅议锡剧传承

锡剧是用无锡方言演唱,用无锡地名命名的地方戏,源于江南地区的吴歌,俗称"无锡滩簧",从江南农村小调演化而来,形成于清乾隆至嘉庆年间,是我省重要的戏曲剧种,在江、浙、沪一带有着广泛影响,被誉为"太湖一支梅".     

The Wrong Type of Pluralism: Toward a Transdisciplinary Social Science

When heterodox economists talk of pluralism they are generally talking about pluralism within the economics profession—they are asking: how can we have a more pluralistic economics profession? This paper argues that another, perhaps more useful, way to think of pluralism and economics is from the perspective of all the social sciences. When considered in reference to the social science profession rather than in reference to the economics profession, the amount of pluralism increases significantly, since different social sciences follow quite different methodologies. But looking at pluralism from the social science perspective reveals a different type of pluralism problem in social science. While there may be plenty of pluralism within social science as a whole, there is a serious question about whether it is appropriately distributed. This paper argues that heterodox economists' agenda should be a greater blending of all the social science departments. It summarizes proposals to do so on both the undergraduate level and graduate level, and explains why supporting variations of these proposals would be a strategy that would further the objectives of most heterodox economists more than would their current strategy of pushing for more pluralism in economics.     

PROHIBITION VERSUS TAXATION: RECONSIDERING THE LEGAL DRINKING AGE

The legal drinking age targets a group at a high risk of alcohol-related problems. This paper argues that taxation could achieve the same benefits as the legal drinking age at a substantially lower social cost. Existing empirical research suggests that simultaneously lowering the legal age to 18 and taxing alcohol purchases at between 12 to 86 percent of the current price would achieve the same results as the current legal age. Levying a special teen tax only on young adults would minimize its social costs. Teen tax revenues between $564 million to $4.03 billion measure the net social gain of replacing the current prohibition on young adults' alcohol purchases with a taxation policy.     

'Let your science be human': Hume's economic methodology

This essay examines David Hume's economic methodology. The authorcharacterises Hume's understanding of human actions as interactionism.Its key point is that interactions generate the disinterestedview of ‘the spectator’ in the human mind. Humeapplies this idea of the disinterested spectator to the positionof social scientists in understanding social phenomena. ThusHume's approach to social science can be regarded as interpretive.The author also points out the difference between Hume's methodin social science and historical study. Considering this difference,the author argues that we should refer to Hume's social theoryrather than historical works in order to understand his economicmethodology.     

“后学院”语境下科学家角色分化及社会影响

在后学院科学时代，科学研究更加普遍地与产业界、政府部门相结合，科学种类和性质变得日益庞杂，原有的学院科学家角色逐渐发生分化，形成了学院科学家、产业科学家和政府科学家等多元角色并存及相互转化的发展态势。深入探讨“后学院”语境下科学家角色分化趋势、动因及社会影响，有助于更好地理解新兴技术时代科技与社会的深度互动，为进一步优化科技治理、推进创新体系建设提供理论参考。     

Process tracing of extensive and intensive processes

ABSTRACT

This essay briefly analyzes the introduction of process tracing to the political science and political economy methodological toolkit. It then proposes a theory-guided variant of process tracing and distinguishes between its application in extensive and intensive type of processes. It argues that the comparative advantage of process tracing vis-à-vis other social sciences research methods lies in its potential to uncover the causal mechanisms that link the constitutive events of intensive type of processes. It shows that theory-guided process tracing of intensive processes can be successfully applied to illustrate, test and produce theory.     

The Changing Landscape of Regulatory Control of Biological Medicines

This paper focuses on the rapid growth in biological medicines in recent years brought about by advances in molecular biology and biotechnological manufacturing techniques. It looks at the implications for regulatory bodies and research institutions concerned with quality control of biologicals; and discusses ways in which the industry/regulatory/research partnership is evolving in response to the new situation. It argues that, although change is being managed relatively successfully in some areas of regulatory control (devolution to industry, use of new technologies, international harmonization), special measures may be needed in some other areas. These include: needs of the developing world for biologicals quality control; sustaining long-term research on safety issues and test methodology; major social and ethical issues raised by new treatment and diagnostic opportunities.     

The Changing Landscape of Regulatory Control of Biological Medicines

This paper focuses on the rapid growth in biological medicines in recent years brought about by advances in molecular biology and biotechnological manufacturing techniques. It looks at the implications for regulatory bodies and research institutions concerned with quality control of biologicals; and discusses ways in which the industry/regulatory/research partnership is evolving in response to the new situation. It argues that, although change is being managed relatively successfully in some areas of regulatory control (devolution to industry, use of new technologies, international harmonization), special measures may be needed in some other areas. These include: needs of the developing world for biologicals quality control; sustaining long-term research on safety issues and test methodology; major social and ethical issues raised by new treatment and diagnostic opportunities.     

Microfoundations

This paper argues that the microfoundations programme can be understood as an implementation of an underlying methodological principle—methodological individualism—and that it therefore shares a fundamental ambiguity with that principle, viz, whether the macro must be derived from and therefore reducible to, or rather consistent with, micro-level behaviours. The pluralist conclusion of the paper is not that research guided by the principle of microfoundations is necessarily wrong, but that the exclusion of approaches not guided by that principle is indeed necessarily wrong. The argument is made via an examination of the advantages claimed for dynamic stochastic general equilibrium models, the relationship between parts and wholes in social science, and the concepts of reduction, substrate neutrality, the intentional stance and hypostatisation.     

失地农民社会保障的生态逻辑——一个可持续发展的视角

生态作为一个生物学的范畴,运用在社会科学当中已形成一个新的研究角度,它所确指的平衡、持续、整体分析思路是有别与系统分析法的一种更为全面的研究方法。失地农民可以看作是自然生态失衡下所产生的一群特殊弱势群体,建立系统的社会保障体系不能简单地照搬原有城镇模式,而应从土地资源这一自然生态的基础物质条件入手,系统把握当代农村社会生态系统的平衡、持续、与自我调适性,运用质性研究方法,寻求失地农民社会保障的逻辑起点。     

The post-war American technological development as a military enterprise

This paper argues that the basic industrial innovations thatshaped the modern American technology was conceptualised anddeveloped as a military enterprise. The ‘military–industrial–academic’complex created a scientific-driven process of innovation aimedsimultaneously to win the cold war against the Soviet Union,to push the science frontier and to consolidate the Americanleadership in the world. After the collapse of the Soviet Unionnew initiatives and conceptions about future wars were formulated.The terrorist attack of September 11 gave a special momentumto new military questions that seem to be pushing again theAmerican science for a new wave of industrial innovations