民营经济发展的法律环境探析

我国的民营经济经历了一个由不合法到合法,从异己再到重要组成部分的曲折过程。民营经济仍面临着产权保护缺位、市场准入门槛过高、融资困难等诸多不利的法律环境与现状。针对这些现状,应从理顺产权关系,实现产权主体多元化;降低市场准入门槛;拓宽融资渠道等方面入手,完善民营经济发展的法律环境,进一步促进民营经济的发展。     

服装工艺课程教学改革探析

<服装工艺>课程是高职服装设计专业的主干课,是一门实践性很强的课程.随着我国服装制造业的迅猛发展,社会和企业对服装人才的需求越来越强烈.要使学生具备一定的竞争能力,就要进行教学改革:根据专业特点和人才需求,修订教学大纲,突出课程的实践性和职业性:综合利用各种教学手段,改革考试方式,加强对学生动手能力的培养.     

可持续发展视角下江苏能源需求情景预测

文章运用IPAT方程和指数分解的方法分析了江苏省2000—2007年的能源消耗及能源消费强度状况;根据江苏能源需求的历史发展趋势、小康社会指标以及发达国家能源利用状况分情景预测了江苏未来能源利用效率及能源需求总量。文章针对实现小康社会目标的各种情景,分析了经济结构对能源需求和能源强度的影响并提出政策建议。     

Measuring Farm and Market Level Economic Impacts of Improved Maize Production Technologies in Ethiopia: Evidence from Panel Data

While it is often recognised that agricultural technology adoption decisions are intertwined and best characterised by multivariate models, typical approaches to examining adoption and impacts of agricultural technology have focused on single technology adoption choice and ignored interdependence among technologies. We examine farm‐ and market‐level impacts of multiple technology adoption choices using comprehensive household survey data collected in 2010/11 and 2012/13 in Ethiopia. Economic surplus analysis combined with panel data switching endogenous regression models are used to compute the supply shift parameter (K‐shift parameter), while at the same time controlling for the endogeneity inherent in agricultural technology adoption among farmers. We find that our improved technology set choices have significant impacts on farm‐level maize yield and maize production costs, where the greatest effect appears to be generated when various technologies are combined. The change in maize yield and production costs results in an average 26.4% cost reduction per kilogram of maize output (the K‐shift parameter). This increases the producer and consumer surpluses by US$ 140 and US$ 105 million per annum, respectively. These changes in economic surplus help to reduce the number of poor people by an estimated 788 thousand per year. We conclude that deliberate extension efforts and other policies that encourage integration of technologies are important for maize technologies to yield their full potential at both farm and market levels.     

关于完全半解析函数的概念及性质的初步研究

给出完全半解析函数及其可调和的概念。讨论了线性性质及封闭性,研究了完全半解析函数的可调和性。得到了完全半解析函数的一些可调和条件,给出了完全半解析函数的构成。     

Influence of International Openness on Corporate Environmental Performance in China

This paper examines how international openness influences China's corporate environmental performance. A unique firm‐level dataset is constructed by combining two databases: the Annual Industrial Survey and the China GreenWatch Program Rating System. The empirical results obtained from a series of ordered probit models indicate that openness has a positive relation to corporate environmental performance in China. However, the two main market‐opening strategies in China, exporting and attracting foreign investment, have different effects on environmental performance. The results reveal that foreign investment plays a substantial and positive role that can support the environmental spillovers in China. However, the effect of exporting is insignificant. The environmental pressure from foreign customers to improve Chinese firms' environmental performance presents a challenge. Our study indicates that China could make environmental quality improvements through increased international openness, as is likely the case for other developing countries.     

TAX‐LIMITED REACTION FUNCTIONS

This paper models for the first time a spatial process in local tax policies in the presence of centrally imposed fiscal limitations. Focusing on the frequently encountered case of a tax rate cap, we evaluate three empirical approaches to the analysis of spatially dependent limited tax policies: (i) a Bayesian spatial approach for censored dependent variables; (ii) a Tobit corner solution model augmented with a spatial lag; (iii) a spatial discrete hazard model. The evidence arising from an investigation of severely state‐constrained local vehicle taxes in Italy suggests that ignoring tax limitations can lead to substantial underestimation of inter‐jurisdictional fiscal interaction. Copyright © 2011 John Wiley & Sons, Ltd.     

浮式LNG装置适用标准探讨

浮式LNG装置是集LNG行业和浮式生产装置的关键技术于一体的高科技装置系统,对国内外深水大型油气田的规模开发具有十分重要的现实意义,但目前尚无系统的标准体系适用于此装置。通过对LNG行业和FPSO标准体系的广泛调研和比选,初步建立了针对FLNG设计的较为实用和系统的标准体系,对指导我国浮式液化天然气产业走向纵深和成熟具有一定参考意义。     

Lobbying for Education in a Two‐Sector Model

Firms specialized in two different sectors lobby to induce the government to subsidize the type of education complementary to their production. Lobbying is endogenous. We show that, if lobbying is not costly, both sectors will lobby in equilibrium and the education policy will induce the same skill composition that would be chosen by the social planner. However, if lobbying is costly and there is sufficient asymmetry between the sectors, only one sector will exert pressure on the policy‐maker in the attempt to direct resources toward the type of education required by its production. Which sector will engage in lobbying depends on relative size, productivity, and price. We also provide some preliminary evidence that lobbying activity by firms may influence the production of skills needed by those firms.     

递延所得税项目、条件稳健性与非条件稳健性

以所得税会计准则的执行以及企业所得税改革为背景,从条件稳健性与非条件稳健性两方面考察了中国上市公司2007～2010年递延所得税项目对会计稳健性的影响,证明了递延所得税资产和递延所得税收益(费用)既导致了非条件稳健性,又导致了条件稳健性；而递延所得税负债引起了条件稳健性,在非条件稳健性方面,不但没有表现出稳健性,反而表现出一定的激进性,说明企业在对递延所得税负债的确认上,不但没有高估负债,反而可能低估负债.