有毒有害食品事件屡次发生的原因分析

人民群众餐桌安全、生命健康安全是维护社会稳定的头等大事之一,关乎群众切身利益、群众反映强烈的有毒有害食品已引起政府和全社会的高度重视。本文针对若干有毒有害食品事件进行分析,结果表明导致这类事件屡次发生的原因主要有:①政府和相关职能部门的管理和监督缺乏力度,至今还没有建立完全可靠的食品安全控制体系。②一些商家经营的规范和诚信责任不强,一些员工职业道德缺失和食品安全知识匮乏。③消费者维护食品安全意识薄弱。只有政府相关职能部门切实实施有效管理和监督,食品企业切实履行经营规范、诚信责任和员工职业道德教育及食品安全知识的培训,所有消费者切实提高认识和识别能力来维护食品安全,只有这样才能使人们的饮食健康能够得到保障。     

都市圈综合交通规划研究

分析了都市圈的交通结构,提出了都市圈交通网络规划原则和基本程序。最后,对都市圈综合交通一体化进行了研究。     

分布式集装箱集疏网络空箱调运系统分析

在回顾国内外关于空箱调运问题已有研究成果的基础上,系统分析了分布式集疏网络的网络结构、构成以及空箱调运组织管理、流程及调运策略,为后续分布式集疏网络空箱调运优化的研究奠定了理论基础。     

Estimation of trade and domestic distortions: an application to world agriculture

The world’s nations often produce commodities for which they have no apparent comparative advantage, and do so with techniques that are not particularly efficient by world standards. These inefficiencies may arise from various forms of trade and domestic distortions, as described in Chau et al., Int Econ Rev 44:1079–1095, (2003). We estimate these distortions for 33 countries of the world using a newly compiled data set. We find that domestic distortions tend to be slightly more important than trade distortions. For the average country, revenues in the agricultural sector would be 26% higher if domestic distortions were eliminated, but 21% higher if trade distortions were eliminated. Our measures of trade and domestic distortions across countries provide a complement to measures of protectionism such as producer subsidy equivalents.     

Capitalizing Research & Development: Signaling or Earnings Management?

This paper analyzes the capitalization of Research & Development (R&D) expenditures under International Financial Reporting Standards (IFRS). Discretionary R&D capitalization can be exercised by managers to signal private information on future economic benefits to the market. It can, however, also serve as opportunistic earnings management. We analyze a unique, hand-collected sample of highly R&D intensive German IFRS firms during 1998–2012. We find that market values are not associated with capitalized R&D for the overall sample, indicating that earnings management may be a concern. We identify firm-years for which R&D capitalization is possibly used for pushing their earnings above a specific threshold (e.g. analysts' forecasted earnings, prior year's earnings). Our results show that both the decision to capitalize and how much to capitalize are strongly associated with benchmark beating. Consistently, we find that market values are negatively associated with capitalized R&D for firms who are likely to use capitalization for benchmark beating (about one third of the overall sample). On the other hand, the market values R&D capitalization positively for well-performing firms, for which capitalizing does not matter to beat an earnings benchmark (about half of the overall sample). This finding is robust to controls for endogeneity, various deflators, and different measures for earnings management.     

Patterns and strategies of Foreign Direct Investment: the case of Japanese firms

This paper is to study globalization motives and strategies of Japanese manufacturing industries by analyzing the causes and patterns of foreign direct investment (FDI) of Japanese manufacturing firms. We use regression analysis to determine internally driving-out factors and externally-inducing factors. Japanese FDI strategy has gone through three different stages; from natural resource-seeking investment in the 1950s and 1960s to market-expansion investment in the 1970s and 1980s and to a combination of cost-reducing (low-cost labor-seeking) investment and market-penetrating investment in the 1990s. Our findings show that Japanese FDI in Asia and other developing countries tends to be in labor-intensive sectors where Japanese firms are losing their comparative advantages at home. The main motive for FDI into these regions is low-cost resource seeking. On the other hand, Japanese FDI in the US and Europe tends to be knowledge-intensive sectors where Japanese firms attempt to internalize transaction and information costs by globalizing its production. The main motive for FDI into these regions is market-seeking.     

上市公司控股股东增持动机

以我国A股市场中在2008年和2011年控股股东增持股份的上市公司为研究对象,研究控股股东增持股份的原因。研究发现:增持可能是大股东在一定政治目的下结合公司自身财务情况而采取的行为。