特殊销售方式选择在纳税筹划中的应用

企业销售过程中,往往会为了促销而选择不同形式的促销方式,不同的促销方式在税法的定义中有所不同,势必对企业的税收负担影响也不同。本文旨在对不同形式的促销方式进行分析,提出每种促销方式所可以采纳的纳税筹划方式,从而降低企业税负,达到企业价值最大化。     

银行理财产品信息披露制度刍议

近年来银行理财业务在迅猛发展的同时也产生了一系列问题，其中由于信息披露而引发的矛盾尤为突出。受金融市场发育程度、金融监管体制与立法技术的制约，立法与监管机构对银行理财产品在信息披露方面的规制尚存不足。信息披露是规范市场的基础，有利于保护投资者合法权益，维护金融秩序，完善我国银行理财产品信息披露制度。     

Agglomeration and productivity: Firm-level evidence from China's textile industry

Is the spatial concentration of manufacturing activity able to enhance firm-level productivity? This question is particularly relevant to production in China, which has a huge territory and population, but a skewed distribution in terms of urban–rural development. This paper aims to examine the dynamics of industrial agglomeration and the impact of agglomeration on firm-level productivity in China's textile industry by using a firm-level panel dataset from 2000 to 2005. First, the average value of the Ellison–Glaeser (EG) index (city level) is found to be approximately 0.00019. Moreover, the calculated city EG index of spatial concentration for each year exhibits a decreasing trend of spatial agglomeration for garments and other fiber products, but an increasing trend for the textile industries' agglomeration in China. The above findings are similar to the findings of Lu and Tao (2009). Secondly and importantly, this study finds an inverted U-shape relationship between agglomeration and productivity. It suggests that while industrial agglomeration enhances firms' productivity, agglomeration diseconomies may appear if the degree of agglomeration is too high.     

多媒体在工科院校教学应用中存在的问题及改进

多媒体已经成为高校教学不可缺少的手段之一,与传统教学相比有很大的优势,但在工科院校的应用中存在着教学节奏快、应用不恰当等缺点。根据上述特点,多媒体在教学实践应用中应注意与传统教学的适当结合、人机互动性的调动和实践知识的引入。     

福建煤炭企业改革与发展的实践与思考

福建煤炭工业始于 50年代末 ,到 80年代初才初具规模。省属煤炭企业现有职工 2 61万人 ,资产总额近 2 0亿元 ,1999年经营总值 19 82亿元 ,实现利润 4 113万元 ,其中原煤产值4 0 9亿元 ,实现利润 12 79万元 ;多种经营总值 15 73亿元 ,实现利润 2 834万元。一、福建煤炭企业改革开放2 0年来的实践1 改革开放 2 0年来 ,福建煤炭企业健康、稳定发展。 1978年以后 ,实行经济体制改革 ,通过企业全面整顿 ,加强领导班子建设 ,扩大企业经营自主权 ,经营管理工作逐步走上正轨。特别是从 1985年开始 ,省属煤矿企业实行投入产出经营承包责任制 ,开展…     

Measuring the effectiveness of non-price export promotion using a supply-side approach

In this paper we assess the effectiveness of the Market Promotion Program (MPP) in increasing U.S. exports and benefitting U.S. agricultural producers and food processors. Export shipments are linked to producer welfare using Kohli's (1978) profit maximization (GNP function) approach to modeling international trade. Using estimated profit functions in conjunction with a synthetic export demand function for processed agricultural products, we compute changes in farm and food processing sector profits that result from alternative own-price and advertising elasticities of export demand with and without the MPP subsidy. This approach allows us to investigate aggregate welfare effects of nonprice promotion without requiring the difficult task of estimating the export demand effects of market promotion activities for numerous commodities and importing countries. First version received: April 1999/Final version received: June 2000     

改性萜烯树脂（TS树脂）的开发及应用

叙述了改性萜烯树脂——萜烯苯乙烯树脂产品的生产工艺,产品软化点在90～110℃,颜色号为2～3,平均得率为92.9％,并介绍其应用范围以及发展前景。     

浅谈双壁波纹管排水管道工程的质量控制要点

文章从排水管道工程施工的整个流程,包括管材、装运、测量放线、沟槽开挖、管道基础、安管、接口、检查井闭水试验、回填土等质量控制步骤,对排水管道工程施工中常见的一些质量问题进行了分析,并有针对性地提出了相应的质量控制措施。     

Home country effects of foreign direct investment: From a small economy to a large economy

Previous studies on home country effects mainly focused on FDI from large developed economies to other countries. But today's super recipient is a relatively larger economy than its investors and many of these investors are not classified as “developed economies.” A simple Ak type model implies that a small and more developed country investing in a large and less developed country will experience decreases in both employment and income disparity (compared to the recipient country) as the less-developed recipient country gains the higher technology of production through FDI inflows. The empirical results for the Four Tigers (source countries) and China (recipient country) are consistent with our theoretical model of FDI outflows. We also find that FDI outflows to China decrease the ratio of exports to GDP only for small source countries, even though a higher investment in China raises the share of these countries' exports-to-China to China's total imports.     

杂填土地基上大面积堆载工程实例

本文主要阐述如何在杂填土地基情况下处理具有大面积地面荷载的原料堆场，通过实例论证了利用强夯法处理杂填土地基可以达到良好的地基加固效果和经济效果。