新建应用性本科院校科研促教学问题探讨

新建应用型本科院校教师必须重视应用性科学研究,这既是实现国家规定的本科生培养目标的需要,也是服务应用型本科人才培养定位和地方社会经济发展的需要。目前,新建应用性本科院校必须在转变思想观念、营造科研氛围和建立健全科研对教学的促进机制等方面下功夫,以求进一步提高应用型人才培养质量。     

银行跨国并购影响力研究——基于宏观经济、产业结构与制度环境的视角

宏观经济、产业结构和政策制度对银行跨国并购的并购方和被并购方都具有显著影响,但仅仅考量单个环境对跨国并购的影响,往往会夸大影响因素的作用力。为此,通过综合考察三类环境因素对跨国并购的影响,发现母国的经济规模、银行产业发达程度、银行制度完善程度以及母国与东道国经济一体化程度是影响银行跨国并购的并购方的决定性因素;而对于银行跨国并购中被并购银行的决定性因素则有所不同,主要是东道国与母国经济一体化程度以及东道国银行产业的发展情况,而与东道国经济发展程度和制度完善程度无关。     

“产业七寸”、自主创新及纺织产业升级

"产业七寸"不仅是产业链中科技含量最高的环节,而且是原始创新的关键环节,这一环节是某一国家、地区产业发展水平的标志.纺织工业的"七寸"环节就是高档面料、先进纺织机械的研发和生产制造.掌握"产业七寸"环节是我国从纺织大国走向"纺织强国"的必然选择,也是我国纺织品出口从根本上规避技术贸易壁垒的必由之路.因此,要促使企业成为纺织技术创新的主体,掌握"产业七寸"环节这一产业"制高点",带动纺织工业升级.     

PPP模式下成都市地方政府融资风险防范研究

PPP模式是一种新的社会资本与政府结合的融资方式, 自英国政府成功应用这一模式后, PPP项目便开始在全球各地发展起来。事实证明, PPP模式能够缓解地方政府的融资问题, 加快公共基础设施的建设, 但是目前我国对这一模式的认识还不够深入, 特别是在这一模式之下对地方政府可能存在的融资风险及如何防范认识不足。因此, 本文先简要介绍了PPP模式及其现状, 然后重点以成都市地方政府为例, 对其在PPP模式下可能出现的融资风险和防范措施进行了研究。     

高技术产业集群的信任与声誉机制研究

高技术产业集群的"竞合关系"表现出"合作关系占主导,竞争关系为辅助"的关系结构;高技术产业集群内部经济主体具有长期合作的主观倾向;高技术产业集群的网络治理机制可以分为正式机制与非正式机制.从关系结构与网络成员的机会主义行为分析入手,对高技术产业集群非正式网络治理机制--信任文化和声誉机制进行了研究;高技术产业集群的信任体系结构包含五个层次,信任是网络型组织的基本运行机制,建立高绩效网络的最重要的要求是信任或社会认同,信任机制可以降低组织之间的交易成本;高技术产业集群以企业为主体的网络具有开放性,声誉机制的扩散效应更为明显,高技术产业集群声誉机制的重要含义在于拓展了交易范围与交易空间,为技术创新提供了更多的资源选择,使潜在交易对象可以演变为现实的可利用资源.     

我国驰名商标反淡化的问题及完善对策

我国《商标法》第十三条并没有提及“淡化”两字,但结合法释〔2009〕3号《最高人民法院关于审理涉及驰名商标保护的民事纠纷案件应用法律若干问题的解释》第九条的规定,人们认为商标法第十三条第三款是对淡化的规定,但这样使得混淆和淡化在现有的法律依据下很难区分。在商品经济飞速发展的现在,有必要在法律条文和体系上对混淆和淡化做出区分,对于商标反淡化适用的范围进行确定,才能对商标权进行新观念上的全面、系统的保护。     

A coordination mechanism through value-added profit distribution in a supply chain considering corporate social responsibility

The consumers pay more and more attention to corporate social responsibility (CSR), which has been a new competitiveness for the enterprises. This paper constructs a supply chain consisting of a dominated retailer, a socially responsible supplier and a non-socially responsible supplier (compared with the socially responsible supplier), consider the consumer preference and exploit the game analysis technique to analyze the optimal decisions under the decentralized and concentrated decision, and then design a coordination mechanism based on value-added profit distribution. The results show that compared with the decentralized decision, the retail price and order quantity of two products are lower, the CSR effort degree of socially responsible supplier is higher, and the performance of the whole supply chain is better under the concentrated decision. In addition, the mechanism designed can induce the socially responsible supplier to undertake CSR without damaging its profit, prompt the supply chain members to make the concentrated decisions, and promote the competitiveness of the retailer-dominated supply chain.     

The State as Both Regulator and Player: The Politics of Transfer of Development Rights in China

The conventional argument that the introduction of transfer of development rights (TDR) shifts the power of land use regulation from the state to the market is increasingly under challenge. In China, the state's grip on land is reinforced through TDR, in which the state is both regulator and player. This state-dominated form of TDR affects China in three ways. First, competing aspirations of different scales of government complicate how TDR is implemented. Although the central state promotes TDR to maintain a national balance of arable land, some local states instrumentalize it to expand their landed basis of accumulation. Secondly, TDR tends to benefit the state but not its people. It may increase the fiscal income of the sending government and lessen the land shortage of the receiving government, but sometimes at the expense of the interests of land users without land ownership. Thirdly, given the state's deep involvement in TDR programs, the key for China's TDR to protect arable land lies not so much in clear property rights or a fully fledged market as in effective checks and balances regarding the state's powers over TDR. These three observations attest to the embeddedness of TDR in the local political economy.     

CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.     

Long‐term economic consequences of corporate environmental responsibility: Evidence from heavily polluting listed companies in China

In this study, we aim to investigate the long‐term economic consequences of corporate environmental responsibility (CER) by companies from the perspective of earnings persistence and investors' response. Based on firm‐level data of 1,010 heavily polluting listed companies in China, the empirical results are as follows. First, the CER of China's heavily polluting listed companies has significantly improved their earnings persistence, that is, earnings quality. Second, the positive long‐term economic effect of CER has been achieved through two paths: improving companies' operational efficiency and reducing their credit costs. Third, CER increases investors' response to heavily polluting companies' accounting earnings. Moreover, state‐owned listed companies achieve more significant positive long‐term economic effects from CER than others. The results suggest that heavily polluting companies should correctly identify the long‐term value of CER rather than pay excessive attention to the impact of CER on their current costs and benefits.