企业计税行为影响商品价格非随机性波动的实证研究

商品价格水平作为整个社会经济发展状况的“温度计”和整个市场运行情况的“晴雨表”,关系到人民生活、企业经营和社会稳定的方方面面,因而受到政府、企业、百姓和学术界的关注.而税收作为商品价格的组成部分,会直接影响到企业的实际收益,影响到整个社会供给的水平,进而影响到商品价格的波动.因此,企业的计税行为,作为企业调整自身的税收负担和确保利益最大化的手段,也就成为影响商品价格波动的一个重要因素.文章依据经济学中的价值规律理论,通过对影响商品价格波动的因素因子进行分解,构建企业计税行为影响商品价格波动的理论分析框架,并在此框架下建立实证计量模型,通过对所选取的39个行业的计量分析,在行业层面上研究了企业计税行为对商品价格非随机性波动的影响.     

一种新型C语言课程教学模式探讨

本文针对高校C语言课程教学中存在的不足，通过构建一种符合高校学生认知规律的新型教学模式，探索将现代信息技术与高校C语言课程加以整合的新型教学方法，以更好地培养学生的自主学习、协同学习和解决实际问题的能力。     

论高校合并后的文化融合与创新——以湖南工业大学为例

高校合并具有多方面的积极意义。湖南工业大学三校合并后文化融合方面仍存在着一些问题,根据现有情况提出了培育核心价值观、加强制度的融合与创新、建设高素质的校园文化队伍等有效促进文化融合与创新的途径。     

A Case of Sticky Floors: Gender Wage Differentials in Thailand

Using 2004 Household Socio‐Economic Survey data for Thailand, we explore the gender wage differentials across the entire unconditional wage distribution and find a strong sticky floor effect. Glass ceilings, although observed along with sticky floors in the raw data and pooled regressions, disappear in the counterfactual decompositions, suggesting a strong sticky floor pattern in gender wage differentials in Thailand. Whereas the evidence for most European countries points to glass ceilings, our findings for Thailand are qualitatively similar to those from other South Asian and Southeast Asian countries for which evidence exists; namely, Singapore, the Philippines and Sri Lanka.     

高校大学生创业集群效应分析

文章从聚集效应、网络效应和竞争效应三个方面对大学生创业集群在培养大学生创业、创新、竞争力等各方面的作用进行阐述。     

城乡一体化推进中的瓶颈分析——基于铜陵的典型调查

城乡一体化是一个老课题,更是一种全新的发展观。在全国各地城乡一体化的推进实践中都不同程度地遭遇了资金与土地、观念与意识、规划与管理、分工与协作等突出问题,以及产业一体化发展、市场体制一体化建设、乡村建设等重点问题。这些问题俨然已成为各地区城乡一体化推进中的瓶颈。以安徽省铜陵市为调研背景,分析问题并探讨其解决方案,能为全国各地区城乡一体化的推进工作提供借鉴。     

我国政府合作研究的进展评估(2001～2010)——基于中国期刊全文数据库文献的分析

本文以中国期刊全文数据库为来源,对近十年有关政府合作的文献进行了全面梳理和评估。评估发现,虽然政府合作如火如荼地进行,但理论研究与政府合作实践的发展相比仍有较大差距,明显存在研究力量单薄、研究方法缺位、研究主题范围狭窄等诸多问题。     

Foreign exposure through domestic equities

We show that US investors obtain substantial foreign exposure through their holdings of domestic equities. Domestic multinationals, in particular, provide significant foreign exposure. We also find that, although the average US investor is less tilted toward domestic multinationals, institutional investors do overweight domestic firms that are more internationally oriented. ‘Indirect’ foreign holdings through domestic multinationals are shown to be substantial; combining them with reported data on international positions almost doubles US investors’ total ‘foreign’ holdings. Our findings indicate that the home bias is not as severe as assessments based on reported international investment statistics suggest.     

Public-sector pay in China: 1949–2001

Despite the quantitative and qualitative significance of the public sector in China, insufficient studies have been carried out to advance our knowledge of its pay policy and practice and any changes that may have taken place in the wake of the market economy. This paper provides an overview of the three major reforms in China's public-sector pay in the last five decades and assesses its likely impact on public-sector employees' income in relation to that of workers in enterprises. It focuses on the role of the state in the pay determination process, factors influencing the wage distribution, changes in pay structure and grading systems and causes for earning differentials. It reveals a very different approach to pay determination from those more familiarly seen in the UK and indeed Europe and the US. The exploration of the conflicts and tensions characteristic of the public-sector pay system in China will enhance our understanding of the pressures and dilemmas facing different governments.     

交叉上市、绑定假说与大股东利益侵占——基于关联交易视角的实证研究

本文以在内地与香港两地交叉上市的公司为样本,从关联交易的视角考察了交叉上市是否有助于公司治理的改善。研究结果表明：交叉上市公司相较于非交叉上市公司有着更低的非公允关联交易水平,且其自身在交叉上市后也经历了显著的公司治理的改善,香港更为严格的法律制度与信息披露环境是造成这一差异的主要原因。实证研究结果不仅支持了绑定假说、丰富了交叉上市介入公司治理路径的研究,还从法与金融的角度提供了非公允关联交易水平如何受投资者保护环境差异影响的新证据。