新旧企业所得税税收优惠政策比较

《中华人民共和国企业所得税法》将内、外资企业的企业所得税征缴放在了同一条起跑线上。此项税制改革最重要的意义就是统一了内、外资企业的税前扣除办法、标准及税收优惠政策。本文侧重从税收优惠政策的角度,对新旧企业所得税制度做一个系统的比较。     

农村金融的现实需求与体系设计——基于对湖南省衡阳市农村的调查研究

虽然经过近十年的中国农村金融改革,但政策性金融缺乏业务创新和覆盖面、合作金融缺乏真正的治理主权和机制、商业金融缺乏竞争的效率的局面依然存在,目前制度构建的关键是让民众去发现和发展有效的金融组织形态,在市场自身发育基础上,对市场进行合理引导与审慎监管.     

Cooperative R&D and the Value of the Firm

In this paper, we investigate the stock price responses of listed firms in the U.S. markets to announcements of R & D collaborations. We find that abnormal returns of stocks are significantly positive after R & D collaborations are announced. The positive stock price response towards the R & D cooperation initiations can be partially explained by the nature of the collaborations and the characteristics of the participating firms. We also find that the stock prices of rival firms respond negatively to announcements of R & D cooperation. This result seems to support the hypothesis that cooperative R & D improves economic efficiency of the cooperative firms that gain competitive advantage. We do not find evidence supporting the hypothesis that R & D cooperation creates collusive, anticompetitive effects in the product market.     

天然高分子海藻酸盐成膜研究(1)

利用红外光谱法对海藻酸盐的成膜机理进行了探讨,提出了制膜方法,确定了最佳成膜条件,解决了成膜速度难以控制的问题。该方法简便,为开发多种具有成膜性的日用化工产品提供了依据。     

网站Web日志数据预处理模型的建立

文章对Web日志数据的预处理进行研究,建立了一个通用的基于Web日志数据预处理的模型.此模型主要包含数据清理、用户识别、会话识别、路径补充、格式化5个基本步骤.研究中,在用户识别步骤加入了时闻维度,基于此实现的算法在一定程度上提高了Web日志中用户识别的准确度.经过预处理之后,Web日志数据由原来的半结构化被转换成结构化,并存储在数据库中,以便后期Web挖掘的开展.实践证明,该模型是可行的,并具有良好的可扩展性.     

Business Incubators in China: A Financial Services Perspective

The business incubation industry in China has been booming since the mid-1990s. However, the lack of a well-developed financial services sector has become a major bottleneck to the growth of the industry. Based on our visits to 12 Chinese business incubators around the country and interviews with their executives, we present our perspective on the state of the incubator industry in China with special emphasis on incubators' financial services for their incubatees.     

Firm Resources and Corporate Venturing Investment

Corporate venturing (CV) in which established firms invest in new entrepreneurial businesses involves identifying opportunities and creating new combinations of resources to seize opportunities. Moving beyond literature that has focused predominantly on the consequences of CV, we adopt a resource‐based view to examine how knowledge‐based and organizational‐slack resources relate to the level of firm CV. The implications of the findings for future research are discussed. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Individual Preferences for Trade Partners in Taiwan

This article investigates economic factors and non‐economic factors of individual attitudes toward free‐trade agreements with different countries. Based on the Stolper–Samuelson theorem, highly skilled workers in Taiwan should be more supportive of free trade with China and less supportive of free trade with the United States than should unskilled workers in Taiwan. Using survey data from Taiwan, we find that highly educated people in Taiwan are more supportive of free trade with both the United States and China, and the effects of education are much stronger with respect to free trade with China. We also find that individual risk attitudes, national identity, and ethnicity play important roles in explaining trade preferences.