企业境外所得税收抵免相关问题分析

本文从现行我国企业境外所得税收抵免相关税收政策的执行情况入手,梳理出现行税收政策亟需解决的问题,并借鉴部分国家的经验,提出了进一步完善我国企业境外所得税收抵免相关税收政策的思路和建议。     

森林采伐限额管理工作的问题与建议

森林采伐限额是采伐消耗森林、林木蓄积的最大限量。实行森林采伐限额管理是《森林法》确定的一项重要法律制度,是控制森林资源过量消耗的核心措施和加强森林可持续经营的关键手段。阐述了森林采伐限额的概念,分析了梨树县当前采伐制度存在的一些问题,提出了改进措施及具体做法,以寻求最佳的森林采伐管理制度,保护好国家珍贵而有限的森林资源,达到科学经营的目的。     

Causal Maps and Indirect Influences Analysis in the Diagnosis of Second‐Home Tourism Impacts

This paper proposes a method for diagnosing the impacts of second‐home tourism and illustrates it for a Mediterranean Spanish destination. This method proposes the application of network analysis software to the analysis of causal maps in order to create a causal network model based on stakeholder‐identified impacts. The main innovation is the analysis of indirect relations in causal maps for the identification of the most influential nodes in the model. The results show that the most influential nodes are of a political nature, which contradicts previous diagnoses identifying technical planning as the ultimate cause of problems. Copyright © 2014 John Wiley & Sons, Ltd.     

Die Finanzielle Vorausschau 2007-2013: Grundlage für eine handlungsfähige EU?

Im Dezember 2005 haben sich die Regierungschefs der EU-Mitgliedstaaten auf einen Finanzrahmen für das EU-Budget der Jahre 2007 bis 2013 geeinigt. Wie ist diese Einigung zustande gekommen? Welche Schwerpunkte wurden gesetzt? Wie verteilen sich die Mittelflüsse zwischen Neumitgliedern und den alten Mitgliedstaaten der EU 15? Ist der Finanzrahmen das Ergebnis verkrusteter Entscheidungsstrukturen?     

Durables, nondurables, down payments and consumption excesses

We examine a model that generalizes the standard buffer-stock model of saving to accommodate durables, nondurables, down payment requirements, and adjustment costs in the durables market. We find that nondurable consumption becomes more volatile relative to income as down payments decrease at the individual and at the aggregate level. Moreover, for plausible parameter values, the model can explain the excess smoothness and excess sensitivity observed in U.S. aggregate data. The result follows from a gradual adjustment of consumption to permanent income shocks when agents attempt to spread out the burden of down payments over time, compounded by slow adjustment due to transaction costs.     

A non-parametric test for independence based on symbolic dynamics

In the present paper we propose a powerful, yet simple, non-parametric test for independence based on symbolic dynamic analysis. The absence of dependences in the unknown underlying data generating process is studied via symbolic dynamics. This is possible due to the ordering property of real numbers on an interval. Interestingly, the test is closely related to entropy concepts. Apart from being correctly sized, the new test is powerful for realistic finite data sets, and it is easy to use as one does not need to select any free parameter, which sharply contrasts with other tests of independence. In addition, the test is robust in the presence of noise which is one of the most typical cases when dealing with economic time series.     

Firm Performance: Do Non‐Executive Directors Have Minds of their Own? Evidence from UK Panel Data

I investigate the relation between firm performance and both ownership structure and board composition. Use of the GMM methodology permits simultaneous control of both endogeneity of the independent variables and fixed effects. The data comprise an original, large, hand-collected panel dataset of UK firms for the period 1991–2001. Results indicate that the direction of causality runs from ownership and board composition to performance. I find a cubic relation between performance and ownership by executive directors. The proportion of non-executives on the board, but not their proportional ownership, is significantly and positively related to firm performance. Finally, the relation between performance and blockholdings by institutional and non-institutional owners is negative. Thus, results indicate that only non-executive directors are effective monitors.     

孔敬：清新、宽容的致命吸引力

提到泰国，人们脑海中直接跳出的往往是曼谷、清迈宏伟庄严的佛寺，或者芭堤雅、普吉岛旖旎的海边风情，对于该国在第三届中国-东盟博览会上重点推出的“魅力之城”孔敬，相信了解的人实在不多。其实，孔敬仿佛美人西施，“粗服乱发，不掩国色”，它的魅力，且听作者一一道来。[编者按]