需求回应与地方政府性债务约束机制:经验启示与分析

文章在总结美国市政债券管理经验的基础上,研究并分析了分权、分税制框架下地方政府性债务约束治理机制.从代际成本分摊上看,地方政府性债务资金偿还来源于未来增加的居民税收负担,在公共项目融资过程中建立需求导向的约束机制是必要的.经验分析进一步表明,在中国债务投资的公共项目中,垄断性公共项目需求匹配程度低,福利性公共项目需求匹配程度较高,基本性公共项目投融资决策缺乏对需求因素的考虑.对于垄断性公共项目和基本性公共项目而言,要尤其重视控制债务资金偿还风险.研究认为,建立公共项目融资的需求约束机制,并由此保持公共项目投资成本和税收负担之间的平衡,是防止地方政府性债务无序扩张的关键.     

林业生态建设的社会经济驱动力评价:来自四川和湖北的实证

中国长期以来从事林业生态建设工程,如天然林保护工程和退耕还林工程。然而,中国的环境问题如生物多样性丧失、水土流失、沙漠化进一步恶化。该研究目的旨在从林农户视角调查林业生态建设的社会经济驱动力,基于对171林农户的调研,采用多变量回归模型,对其愿意接受补贴,从事生态环境生产进行分析。结果表明,94%的林农户愿意接受补贴,从事生态环境生产。但是,补贴高达每年每公顷6033元。计量结果进一步揭示,受教育程度越高、距离城市越远、农业收入较高,其索要的生态补贴就越高。与此相反,部分在自己地上劳作的农户和农地面积较大的农户,其索要的生态补贴就较低。     

花生酱和饼干中大肠菌群检测方法的灵敏度研究

目的:研究花生酱和饼干中大肠菌群检验方法检出率的灵敏度。方法:对103份花生酱样品进行三种方法的大肠菌群检测。结果:103份花生酱样品中,2003版阳性率13.6%,2016版MPN法阳性率16.5%,2016版平板法阳性率17.4%;80份饼干样品中,2003版阳性率15.0%,16版MPN法和平板法阳性率均16.3%。数据上表明2016版检测方法灵敏度略高于2003版。     

旅游类专业应用型人才培养体系优化路径研究——基于产教融合背景

为了适应经济结构的调整和产业转型的升级,我国多次出台了关于“产教融合”的政策文件。如何借助“产教融合”实现旅游类专业应用型人才的培养目标,是地方本科高校旅游类专业教师需要探讨和实践的重要课题。本文以晋中学院旅游管理系为例,探讨产教融合背景下旅游类专业应用型人才培养体系的优化路径,并试图结合实践构建“围绕一条主线,依托三方协同,开展四类合作,实现六个结合”的1346人才培养体系,以期为有效提升旅游类专业应用型人才培养水平提供借鉴。     

A Multilevel investigation into the effect of cultural distance on bilateral trade: The roles of product type and uncertainty avoidance

Previous research shows mixed findings about how cultural distance may affect bilateral trade. To reconcile the mixed findings, we examine how key moderators at both the country-pair level (product type) and the country level (uncertainty avoidance) affect the magnitude of the effect of cultural distance on bilateral trade. Using trade data on electronic products from 90 nations during 2008–2 014, we show that cultural distance in general has a negative impact on bilateral trade. However, the effect is more pronounced when the trade is on experience (versus search) products, or if the importing country is low (versus high) in uncertainty avoidance. Apart from its moderating effect, experience (versus search) product also has a negative main effect on bilateral trade, but its impact is stronger for countries low (versus high) in uncertainty avoidance.     

Consumer power and choice deferral: The role of anticipated regret

This paper examines the influence of social power on consumers' propensity to defer choice. Based on the notion that elevated power reduces regret anticipation—the fear of making a wrong choice—it is proposed that power influences the extent of choice deferral by reducing consumers' susceptibility to anticipated regret. Because of the regret-based mechanism, power can increase or decrease consumers' propensity to defer choice, depending upon the situational factors that are associated with anticipated regret, such as salience of regret, outcome reversibility (e.g., return policy), and locus-of-regret (postponing vs. choosing now). Using different manipulations of power, seven studies provide consistent support for the proposed effects and show that situational factors and marketing strategies can induce, turn off, or even reverse the effect of power on deferral. Theoretical contributions and managerial implications are discussed.     

一种改进的机载多普勒雷达目标跟踪算法

针对传统的基于多普勒雷达量测转换的目标跟踪算法只适用于静止雷达的问题,将该算法推广至机载多普勒雷达。在每个递推周期里,首先将机载导航数据转换到东北天坐标系中;然后,将距离量测转换成东北天系下的位置伪量测,由此完成对目标的位置滤波;最后,联合目标位置滤波值及多普勒量测对目标进行运动状态滤波,由此得到目标的位置最终估计值。仿真实验结果表明,改进后算法的跟踪精度优于传统的多普勒雷达目标跟踪算法。     

On the tax bias against investments in fixed assets: Empirical evidence from China

China's new Corporate Income Tax Law was passed in March 2007 and took effect on 1 January 2008. We take advantage of this tax law change and use a difference‐in‐differences approach to empirically estimate the impact of taxation on asset structure. Employing the Chinese Industrial Enterprises Database from 2002 to 2008 to implement the analysis, we find evidence suggesting the presence of tax bias against investments in fixed assets. We address two potential concerns about our analysis and argue that our conclusion is not China‐specific; it is a general lesson for modern finance theory that is portable to developed countries.     

论法治化财政

财政的法治化是公共财政建设的重要内容.本文讨论法治化财政的理想指标体系,并结合中国现实,对中国财政的法治化进程进行定性评价.理想的财政法治化指标体系至少应涵括六个方面的内容:财政的民主立法、财政的法律至上、财政法律体系的完备(健全性)、财政的权利保障度、财政的司法公正、财政行政行为的受约束程度.中国财政立法奉行了民主立法原则,但民主立法进程仍需进一步加快;财政行为的法律至上度有待进一步提高;财政法律体系虽已覆盖财政各领域,但立法层次低,立法质量不高,法律体系尚不够完备;财政的权利保障度和财政司法的公正性正在得到逐步改善;财政行政行为已经有了各种各样的法律约束,但是财政法律体系的不健全从根本上影响了约束程度.     

Internet versus bricks-and-mortar retailers: An investigation into intangibility and its consequences

Intangibility has long been studied as a unidimensional construct with the focus being placed upon the physical element. This paper explores the effects of three unique intangibility dimensions on a consumer's ability to evaluate goods and services, and the perceived risk (PR) associated with the transaction. The authors examine these relationships in purchase environments that include both traditional bricks-and-mortar retailers and the Internet. Their investigation further incorporates prior knowledge as a moderating factor into the proposed framework. This allows for a thorough comparison of the effects and relationships that exist between intangibility and its consequences in general, evaluation difficulty (ED) and perceived risk (PR) in particular. The authors develop hypotheses pertaining to the proposed model and test them with two experiments. The empirical results are broadly supportive of the hypotheses. Theoretical and managerial implications to the services marketing literature are discussed.