车辆购置税减税政策对天津市税收收入的影响及思考

2009年,国务院决定,减征部分乘用车车辆购置税。减税政策的出台,对于培育汽车消费市场,促进国内汽车产业的稳定较快发展具有重要意义。本文就减税政策对我市税收的影响进行了全面对比分析,并就完善车辆购置税政策和强化其征管提出了建议。     

应对人力资本存量贬损的行动策略研究——基于个人投资主体视角的分析

与增值类似,人力资本存量贬损或负增值也是市场的常态现象。中国的产业结构调整升级、飞速的技术进步、不完善的劳动力市场、当前的金融危机催生了大批人员失业,发出了人力资本存量贬损的信号。本文从人力资本存量贬损的直接受损主体个人的视角切入,分析了个人应对人力资本存量贬损的补偿型与防范型投资策略、加入贬损引子修正了数学模型、探讨了两种投资策略的实际运用。     

酸性蚀刻废液中铜的形态分布及电化学行为

在氯化物体系中,Cu^＋、Cu^2＋均能与Cl^-形成多种形态的配合物,存在形态及分布与溶液中各离子浓度有关。由于各种配合物的稳定性不同,致使Cu^＋、Cu^2＋氯化物的溶解度及电极电位也不同。对酸性蚀刻废液中铜的存在形态、电化学行为、以及采用隔膜电解法回收工艺的可行性进行了分析。     

泊里红席

“炕上没有席,脸上没有皮”。往胶南市泊里镇一带,几乎家家户户都有在炕上铺红席的习俗,无论娶媳妇还是过年,泊里红席在当地常常是亲戚朋友间互相赠送的高档礼品。实际上,泊里红席的编织和使用,已经在当地有上千年的传承历史。     

中日电气及电子类产品内贸易指数分析

在经济全球化和技术进步推动下,产品内贸易日益成为国际贸易的主要形式.中日贸易中电气及电子类产品内贸易占主导,并日趋活跃.运用产品内贸易指数、竞争力指数等指数对中日电气及电子类产品内贸易进行深入分析.发现两国产品内贸易已达到相当高的水平,但是中国零部件的竞争力水平不高,局限于组装优势,仍处于生产价值链低端.因此,中国如何利用国际产品内分工,发挥自身优势,延伸价值增值链,促进中日电气及电子类产品贸易结构升级,乃是当务之急.     

《艺概·诗概》理路、使命及得失谈

从清诗及清代社会思潮的大背景考察《艺概.诗概》的使命,从中国文化的深厚背景找寻刘熙载诗评的理路,从清儒与宋儒的关系考察刘熙载之所失,是捕捉《艺概.诗概》目的的基本手法。     

证券市场上中小投资者权益保护机制初探

保护投资者的合法权益是证券法的立法宗旨,然而近几年证券市场上侵犯投资者权益的事件不断发生,在一定程度上已经影响到证券市场的稳定。《证券法》等法律法规中的诸多缺漏,使得其未能充分有效地发挥出保护中小投资者的合法权益、遏制违法行为的作用。应不断完善法律法规,强制信息公开制度,规范信息披露方式,并通过设立法律责任维护中小投资...     

The influence of oil price uncertainty on stock liquidity

Using high-frequency intraday data, this study provides strong empirical evidence that elevated oil price uncertainty has a significant and negative influence on stock liquidity. More specifically, the results suggest that large oil-related corporations are most affected, followed by small-listed firms more generally. Further analysis reveals that liquidity providers widen the bid-ask spreads to protect themselves during periods of high oil price uncertainty for large-listed firms, particularly those in the oil industry. These findings are robust to various measures of oil price uncertainty, different market conditions, structural break analysis and show the influence of oil price movements extends to stock liquidity.     

Uniform pricing effect: The influence of uniform pricing on product value judgement and purchase intention

Uniform pricing, which is a pricing strategy that sets a unified price for all products in the store or all products in the same category, is becoming increasingly popular over the past decades. However, scarce attention has been paid to investigating its impact on consumer behaviour. This research investigates the influence of uniform pricing on product value judgements and purchase intentions. Four studies demonstrate that uniform pricing (vs. non-uniform pricing) could induce stronger promotion perception, which leads to more positive product value judgements and purchase intentions. Moreover, price sensitivity and product involvement moderate this effect, and this effect only exists for high price-sensitive consumers and low product involvement consumers.     

Health shocks and mortgage debt payoff among American homeowners over age 50: A survival analysis

Mortgage debt is financially burdensome for many older homeowners in the United States. As people age, declining health can bring about increased healthcare costs. Focusing on homeowners aged 50 and older in the U.S., we investigate two research questions: (1) To what extent does a heath shock affect the likelihood of paying off a mortgage voluntarily or involuntarily? and (2) how long does a health shock delay the time it takes to pay off a mortgage? We used eight biannual waves (2004–2018) of the Health and Retirement Study containing 11,772 borrowers to build survival regression models. Results showed that a health shock reduced the likelihood of voluntary payoff by 12%, while it increased the probability of involuntary payoff by 18%. A health shock delayed voluntary and involuntary payoffs for 30 and 21 months, respectively. We discuss tax deduction and HELOCs as strategies to reduce older homeowners' mortgage strain.