国外高新技术产业发展的税收支持及启示

高新技术产业在各国经济发展过程中处于越来越重要的位置,各国无不采用各种措施对其加以鼓励和扶持,尤其是税收支持力度和效果都比较突出。文章在详细分析国外关于高新技术产业发展的税收支持成功经验基础上,总结出我们可以借鉴的启示。     

Gender and Promotions: Evidence from Academic Economists in France*

The promotion system for French academic economists provides an interesting environment to examine the promotion gap between men and women. Promotions occur through national competitions for which we have information both on candidates and on those eligible to be candidates. Thus, we can examine the two stages of the process: application and success. Women are less likely to seek promotion, and this accounts for up to 76 percent of the promotion gap. Being a woman also reduces the probability of promotion conditional on applying, although the gender difference is not statistically significant. Our results highlight the importance of the decision to apply.     

IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?

This study examines the role of an individual auditor's cognitive ability in delivering high‐quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going‐concern audit reporting accuracy and audit fee premiums. We also find some, albeit weak, evidence that audit partners' IQ scores are negatively associated with the income‐increasing abnormal accruals of the client. These results suggest that, although audit services are standardized through various control mechanisms and audits are conducted by teams rather than by individual auditors, the cognitive ability of audit partners responsible for an audit remains important in delivering high‐quality audit services.     

基于电子商务的出版物逆向物流研究

简析了当前出版物的物流网络结构,就此提出出版物逆向物流的改进方法。     

加强细节管理 确保蒸汽管网冬季平稳运行

对全厂蒸汽管网现状进行分析,制定措施,确保冬季蒸汽管网安全平稳运行。     

论医院建设工程项目投资控制与管理

自我国全面落实贯彻改革开放的伟大政策以来,三十年来我国发生了翻天覆地的变化,我国综合国力也在不断增强,这不仅仅表现在我国人民的物质生活水平的提高,也表现在我国对于医疗机构以及教育机构的不断重视和加强建设上。在此,本文作者针对于我国医疗机构体系的工程建设项目的相关问题做出了细致的分析和具体的阐述。     

Compensating Wage Differentials with Unemployment: Evidence from China

We estimate the economic value of mortality risk in China using the compensating-wage-differential method. We find a positive and statistically significant correlation between wages and occupational fatality risk. The estimated effect is largest for unskilled workers. Unemployment reduces compensation for risk, which suggests that some of the assumptions under which compensating wage differentials can be interpreted as measures of workers’ preferences for risk and income are invalid when unemployment is high. Workers may be unwilling to quit high-risk jobs when alternative employment is difficult to obtain, violating the assumption of perfect mobility, or some workers (e.g., new migrants) may be poorly informed about between-job differences in risk, violating the assumption of perfect information. These factors suggest our estimates of the value per statistical life (VSL) in China, which range from approximately US$30,000 to US$100,000, may be biased downward. Alternative estimates adjust for heterogeneity of risk within industry by assuming that risk is concentrated among low-skill workers. These estimates, which are likely to be biased downward, range from US$7,000 to US$20,000.      

An Initial Investigation of Integrating Innovation Diffusion Models for Drawing First‐time Visitors

Prior studies in the existing tourism literature have frequently emphasized the relatively expensive costs for drawing first‐time visitors. These studies, however, have largely failed to explain how to draw first‐time visitors to a destination. In other words, little was known regarding what destinations should do to attract first‐time visitors in an effective way. To provide more insights, this research investigated the impact of three diffusion models on attracting first‐time visitors. These models included an external influence model for impact of mass media, an internal influence model for impact of interpersonal communications, and a mixed model for impacts of both mass media and interpersonal communications. Assessing the model impact in a macroapproach for first‐time visitors to Hong Kong, empirical findings indicated that the mixed influence model provided the highest explanatory quality, with word‐of‐mouth being a dominant factor.     

The Influence of Confucianism on Women’s Leisure in Taiwan

Abstract

Confucian philosophy has traditionally had a considerable influence on many aspects of the lives of the Taiwanese people. It is therefore necessary to take this belief structure into account in order to explain Taiwanese women’s leisure perceptions and behaviours. The purpose of this study is to examine this issue. The factors that constrain women’s leisure in Taiwan are identified. These categories can be broadly termed economic, domestic, social, and cultural constraints