论跨国公司的转移价格

跨国公司在我国使用转移价格主要基于非税务动因,其转移价格策略对我国企业、产业以及财政收入等方面都产生了不良影响。针对这些问题,我国需要在积极引进外资的同时,不断完善相关法律规定,加强国际税收合作,强化对引资活动的监管,提高外资质量。     

Nonlinear Drift And Stochastic Volatility: An Empirical Investigation Of Short-Term Interest Rate Models

In this article I provide new evidence on the role of nonlinear drift and stochastic volatility in interest rate modeling. I compare various model specifications for the short‐term interest rate using the data from five countries. I find that modeling the stochastic volatility in the short rate is far more important than specifying the shape of the drift function. The empirical support for nonlinear drift is weak with or without the stochastic volatility factor. Although a linear drift stochastic volatility model fits the international data well, I find that the level effect differs across countries.     

Can Chinese Discuss Conflicts Openly? Field and Experimental Studies of Face Dynamics in China

Chinese people have been theorized to be particularly sensitive to social face and avoid direct discussion in conflict to promote interpersonal harmony. Social face has been used to explain the proclivity of East Asians to smooth over conflict. More research is needed to study social face empirically and its relationship with direct discussion and the processes by which social face has its impact. Results from a field interview study and an experiment conducted in China support theorizing that confirmation of face induces cooperative goals and open-mindedness. In contrast with common assumptions about Chinese organizations, direct discussion, compared to avoiding, strengthened relationships. Direct controversy, especially when face was confirmed, induced open-mindedness: Participants asked more questions, explored the opposing views, demonstrated more knowledge of the opposing arguments, and worked to integrate views. These results were interpreted as suggesting that Chinese people can discuss their conflicts directly and cooperatively when they are assured that their face is confirmed. Results have implications both for the general theory of cooperation and competition as well as our understanding of social face in China.     

The mean-variance investment problem in a constrained financial market

This paper extends the mean-variance analysis and the two-fund separation theorem to a market with some constraints, such as, the incompleteness, prohibition of short-selling, and partial information, with stochastic interest rate, and with stochastic volatility for risky assets. By maximizing a quadratic utility of terminal wealth, we show that the efficient frontier for the problem is a straight line in the mean-standard-deviation diagram. The quadratic utility function exhibits mean-variance efficiency. Our results apply to portfolios of claims in a single period, multiperiod, and continuous time.     

政府公职人员经济人性边界界定与启示

政府公职人员是特殊经济人,并且从"经济人"角度、从历史性角度、从社会契约论角度、从初始社会分工及分工发展过程角度看,政府公职人员经济人性应有必要的边界。其经济人性发挥应符合作用空间的"非市场性"、经济人性范围的日趋"紧缩性"、经济人性目标满足渠道的"单一性"及较强的"社会性"这些内在规律。把握这些规律,可有效地建立针对政府公职人员的约束机制和非市场性的竞争机制,还可有效地促进民主发展,这对提升基本公共服务综合绩效及构建和谐社会都具有重要意义。     

后现代主义视野中的《白雪公主》

美国后现代主义作家唐纳德·巴塞尔姆在他的代表作<白雪公主>中成功地运用后现代主义创作手法即碎片式的拼贴、游戏式的戏仿和喜剧性的反讽彻底颠覆了经典的童话故事<白雪公主>,淋漓尽致地嘲讽了后现代社会平庸无聊的生活和精神的空虚与困惑,从而深刻揭示了后现代社会生活的反童话本质.     

东部沿海八省市利用外资比较分析

随着引进外资量的不断增加，资金短缺局面的改善，我国应转变利用外资战略，更为重视利用外资的质量和绩效。经济发达的东部沿海地区利用了我国绝大部分的外资。本文以我国东部沿海地区三大经济区域（环渤海经济区、长江三角洲、珠江三角洲）的八个省市作为样本，对其利用外资的规模、业绩、质量、效益及潜力进行比较，客观地评价和审视其对外资的使用。     

审计报告:细致细致再细致(四)--关于审计报告编制与审核的规范化问题

以上三个部分,主要是侧重于审计报告类业务文书的结果、技术的、细节和规范方面的问题.为了从根本上保证审计报告类业务文书的质量,还必须实施包括观念更新、制度创新、审计管理、教育培训、技术保障等在内的更大范围、更深层次的全方位的质量控制.     

林产品市场模型文献综述

关于林产品市场的数量研究开始于上个世纪50年代。早期的研究主要以时间序列数据为主。近几十年来,由于经济理论在林产品市场模型中的应用,模型估计方法的改进,以及详细数据的获得,林产品市场模型越来越完善。文章对近几十年来出现的主要建模方法,及其应用作一回顾,并对这些方法的优缺点作简单的比较。