试评我国原产地规则的不足

一、我国原产地规则的历史及概况１９８６年１２月，我国海关总署颁布了第一个有关原产地的行政法规———《中华人民共和国海关关于进口货物原产地的暂行规定》并于１９９３年１０月２６日对该规定进行了修订。根据该规定，海关在判定进口货物的原产地时有两个标准：一是对于完全在一个国家内生产或制造的产品，该国即视为原产地；二是对于经过几个国家加工制造的产品，以最后一个对产品进行经济上或视为实质性加工的国家为原产地。具体标准是：《海关进出口税则》中４位数税号一级的税则归类已发生改变，或者加工增值部分占新产品总值超过…     

On economic and social policy

The end of busing of primary and secondary school students has been a major setback for integration of public schools in the USA. The purpose of this paper is not to offer an alternative to busing; regrettably, no obvious alternative stands out. Rather, it is to offer some social, legal and economic background to help the reader consider, and perhaps propose, realistic alternatives that would reduce both racial and economic segregation in our schools and society. The paper is divided into three sections. The first offers background information useful for better understanding and evaluating the end of busing and school resegregation. The second section focuses on an important parallel between racial and economic discrimination. The closing section introduces considerations important for anticipating reactions to, and the costs and benefits of, alternatives to busing for reintegrating schools, as well as several recommendations to which those considerations can be applied.     

混合TOPSIS方法在货位优化方案选择中的应用

货位优化方案的选择是自动化立体仓库中的重要决策。货位布局合理关系着整个库内作业的效率。根据货位布局应遵循的原则。建立了选择方案的指标体系。考虑到信息的不确定性．以区间数形式表示定性指标值,应用混合型TOPSIS方法建立了目标优选的模型。最后通过实例对方法的有效性和实用性进行了验证。     

The role of new ICTs in the sustainable development of industrial cluster： a case study of Yangxunqiao textile cluster

The wide application of new information and communication technologies （ICTs） has been argued to be critical in local economic development, while the application of new ICTs will affect the development of industrial cluster, especially those small and medium-sized enterprises （SMEs）. This paper examines Yangxunqiao textile cluster located in Zhejiang Province as a case study to focus on the role of ICTs in the sustainable development. We argue ICTs application in firms boost flexible and customized production approach, improve e-commerce market channel and raise supply chain management. We also pay special attention to the spatial implication of ICTs adoption in industrial cluster, and suggest that application of ICTs tend to lead to further clustering of SMEs in the location with mature production chain. Our analysis shows that new ICTs are a facilitator in the sustainable development of the industrial cluster.     

Auditor selection and corporate social responsibility

This study examines the association between the selection of an industry‐specialist auditor and corporate social responsibility (CSR). We find that firms with higher CSR ratings are more likely to hire industry‐specialist auditors (national‐level industry leaders, city‐level industry leaders or joint city‐national industry leaders). Moreover, firms with better CSR performance related to product quality and the environment in controversial industries are found to select non‐specialized auditors. The results suggest that such firms may overinvest in CSR activities associated with the environment and product issues to disguise the sin nature of their manufactured goods, and simultaneously engage low quality auditors perhaps to avoid full disclosure of potential environmental and legal liabilities. Overall, we conclude that CSR is associated with the non‐controversial firms ensuring high quality financial reporting in response to societal expectations, and thus CSR firms in such industries have strong incentives to engage industry‐specialist auditors.     

Symbiotic Production and Downstream Market Competition

It is well known that the double marginalization problem in the vertical relation can be eliminated by collusion, but it is undesirable because of the monopoly pricing outcome. This study addresses the role of downstream market competition under symbiotic production and demonstrates that incorporating different types of competition in product markets will partially eliminate inefficiency caused by double marginalization. It suggests that introducing callback services or internet telephones creates an environment similar to downward market competition in the output market; hence, it is observed that international tariffs are significantly reduced.     

Technology choice under duopoly

This paper presents a conjectural variation approach to demonstrate that competing firms will often distort their cost structures away from strict cost minimization for strategic reasons. In particular, it is shown that the nature of the desired distortions of production technology depends critically on the magnitudes of the firms' conjectural variations with respect to outputs as well as the firms' conjectural variations with respect to technology. These results are in sharp contrast to the conventional wisdom based on monopolized or perfectly competitive markets.     

Default models based on scale mixtures of Marshall-Olkin copulas: properties and applications

We present a unification of the Archimedean and the Lévy-frailty copula model for portfolio default models. The new default model exhibits a copula known as scale mixture of Marshall-Olkin copulas and an investigation of the dependence structure reveals that desirable properties of both original models are combined. This allows for a wider range of dependence patterns, while the analytical tractability is retained. Furthermore, simultaneous defaults and default clustering are incorporated. In addition, a hierarchical extension is presented which allows for a heterogeneous dependence structure. Finally, the model is applied to the pricing of CDO contracts. For this purpose, an efficient Laplace transform inversion approach is developed. Supporting a separation of marginal default probabilities and dependence structure, the model can be calibrated to CDS contracts in a first step. In a second step, the calibration of several parametric families to CDO contracts demonstrates a good fitting quality, which further emphasizes the suitability of the approach.