地方政府纵向税收竞争能力:失衡与失控

本文以地方政府为研究视角,引入税收竞争能力这一概念,认为我国地方政府在制度框架内税收自主权存在着缺失,而在正式制度框架外税收自由裁量权过大,从而导致竞争的失控。因此规范税权划分,赋予地方政府制度内的筹集收入的自主权,建立长期稳定的对中央政府与地方政府具有双向约束的税收管理体制,才能使纵向税收竞争趋于有序。     

论加强高职大学生的职业道德教育

高职院校培养学生良好的职业道德是体现高职教育特色,提高高职院校办学质量的重要举措.高职院校职业道德教育,必须从学生成长成才阶段的实际情况出发,把社会对人才的要求与高职学生成长的特点结合起来,建立完善的教育内容体系,通过多渠道多途径使之得以实施.思想政治理论课是大学生思想道德教育的主阵地,实习实训、专业知识课等都承载着职业道德教育的任务.     

Regulation of Mobile Telephony across the European Union: An Empirical Analysis

In this paper I analyze the impact of regulatory policy on prices and demand for mobile telecommunications services across the European Union. I estimate a reduced form model of the mobile industry using panel data for the EU countries from 1998 to 2002. Among others, I find the following effects: liberalization of fixed telephone lines has a negative impact on prices and a positive impact on the demand for mobile services, and the introduction of mobile number portability has a negative impact on prices.*I am grateful to Toker Doganoglu, Gerd Hansen, Eric Kodjo Ralph, Guido Friebel, participants at the 30th EARIE Conference 2003, the 2nd International Industrial Organization Conference 2004 and the 19th Annual Congress of the EEA 2004, and anonymous referees for valuable comments. I would like to acknowledge the generous financial support from the Volkswagen Stiftung and the Munich Graduate School of Economics which made this research possible. All errors are mine.1 Source: European Commission (1994).     

Finding a Nash equilibrium in spatial games is an NP-complete problem

Summary. We consider the class of (finite) spatial games. We show that the problem of determining whether there exists a Nash equilibrium in which each player has a payoff of at least k is NP-complete as a function of the number of players.Received: 15 September 2002, Revised: 9 March 2003, JEL Classification Numbers: C72.Correspondence to: H. HallerWe thank a referee for helpful comments. The hospitality of the Institute of Economics, University of Copenhagen, and the Institute for Advanced Studies, Vienna, is gratefully acknowledged by the third author.     

Distribution Dynamics of CO<Subscript>2</Subscript> Emissions

This paper uses nonparametric methods to examine the convergence in CO₂ emissions per capita on a sample of 100 countries for the period 1966–1996. Industrial countries show a convergence pattern. However, there is little evidence of convergence for the whole sample.     

Pricing-to-market tests in instrumental regressions: Case of the transportation equipment industry

Pricing-to-market (PTM) theory suggests that exporting monopolistic firms adjust their destination-specific mark-ups in the face of exchange rate shocks. A large proportion of the existing evidence for PTM comes from Wald tests applied to OLS- and IV-estimated parameters of single-equation models. Such tests can seriously over-reject in the presence of endogeneity and weak instruments so that some of the available results supporting PTM could be spurious. In this paper we revisit the PTM evidence for Japanese and German exporting firms in the transportation equipment industry. Using the model of Marston (1990), we apply exogeneity and LR-LIML-based tests for which the error probability is controlled irrespective of the quality of the available instruments. Our results show right-hand-side endogeneity in almost all of the examined PTM equations. In addition, we find that statistical decisions often differ depending on whether they are based on the traditional Wald test or on our proposed test.The authors would like to thank Philippe Barla, Jean-Thomas Bernard, Christos Constantatos, Larry Schembri, seminar participants at the Bank of Canada, and two anonymous referees for useful comments and suggestions. Thanks also to Richard Marston for providing data. Finally, a special thanks to Marjorie Santos for excellent research assistance. All remaining errors are our own and should not be attributed to the Bank of Canada.First version received: May 2002/Final version received: December 2002     

ERP系统在我国商贸类流通企业的应用探讨

首先分析ERP系统给企业带来的好处，其次分析流通企业在实施ERP系统过程中存在的一些障碍因素，然后重点探讨如何在流通企业实施ERP系统，提出了实施ERP系统的指导思想，建立实施ERP系统的项目组织，再造流通企业的业务流程，最后提出流通企业如何开发ERP系统的一些主要功能模块及其注意事项。     

中国汽车产业自主创新战略研究

自主创新战略已经成为新时期中国汽车产业发展的核心战略。在世界汽车产业全球化的背景下,中国汽车产业的自主创新既有机遇又有威胁,既有优势又有劣势。中国汽车产业要成功实施自主创新战略,就要在技术创新、组织创新、管理创新等方面采取行之有效的措施,才能真正实现从汽车大国向汽车强国转变的战略目标。     

人民币新汇率形成机制下的上市公司外汇风险暴露

本文运用国际金融理论中经典的Augmented Market模型、2005年7月21日人民币汇率形成机制改革之后20个月的汇率变动数据和股票市场收益率数据来分析中国上市公司在新汇率形成机制下的外汇风险暴露问题。实证研究的结果显示,中国A股上市公司的整体股票收益率对汇率波动的敏感程度非常显著,且人民币兑美元汇率的升值推动了A股上市公司平均收益率的上升。