美国“进步时代”改革的中国城市之鉴

当一个国家、一个城市因为急剧的社会经济变迁而失去某种固有的、习惯了的平衡的时候,人们不必为之沮丧、惊诧,美国就因此进行进步时代大改革,其中最突出的是四大治理理念的转变,即对过度自由放任少数人垄断的传统资本主义说不;重新界定政府的角色和作用;社会责任被赋予了国家与个人的内涵;重新理解民主,并确立了进步时代改革的政治目标、行政目标与经济目标。借鉴世界城市治理的成功之道,我们必须不断完善中国城市的运营之策、可持续之略。     

Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy

Since the late 1990s, reported U.S. imports from China and Hong Kong have regularly and increasingly exceeded reported exports of China and Hong Kong to the United States. This discrepancy, which is not caused by re-exporting through Hong Kong, varies by product categories, and in some cases takes the opposite sign. In this paper, we focus on China's direct exports to the United States. Using a model that allows for simultaneous misreporting to two authorities, we find strong statistical evidence of under-reporting exports at the Chinese border to avoid paying value-added tax (VAT). The value of VAT avoided is estimated at $6.5 billion during 2002–2008, and the associated understatements account for approximately two-thirds of the discrepancy. We also provide evidence of tariff evasion at the U.S. border, in particular for related-party transactions, and indirect evidence of transfer pricing and evasion of Chinese capital controls. An estimated $2 billion of U.S. tariff revenue is lost due to such evasion during 2002–2008, which reduces the apparent size of the statistical discrepancy.     

外汇储备增长对我国物价影响的实证分析

2007年以来,我国物价水平出现持续攀升的势头。2008年1～4月份,居民消费价格水平同比上涨8.2%。与物价上涨相对应的是我国外汇储备水平创出了历史新高,截至2008年6月末,我国外汇储备余额达1.8万亿美元。那么,外汇储备增长与物价上涨之间有没有直接的联系?本文从短期和长期两个视角,理论和实证相结合探讨了我国外汇储备增长对物价上涨的影响及其作用机制。     

推荐奖励计划对消费者推荐意愿的影响

推荐奖励计划是近些年发展起来的一种口碑管理工具,是企业通过一定形式的奖励来刺激已有顾客推荐新顾客的营销方案。本研究探索了推荐奖励计划在推荐数量限制、奖励力度、奖励对象和奖励物形式四个方面的设置对消费者推荐意愿的影响,检验了消费者意见领袖倾向的调节效应,并从感知推荐价值和感知社会风险视角探讨了推荐奖励计划对消费者推荐意愿影响的中介机制。     

示范性双语案例式互动教学模式研究——以《组织行为学》为例的理论框架与验证设计

双语教学是我国高等教育与国际接轨的必然趋势,也是当前高等教学改革的热点和重点之一。目前,我国有许多高校已开展全英语教学实践,进行了有益的探索,在取得一定经验的同时,也存在各种问题。本研究按照知识体系特点,根据Michael H.Long等西方学者的互动假说,对本科《组织行为学》示范性双语案例式互动教学模式,在理论设计、教学实践以及效果测试等方面进行了探讨和研究,并提出相关建议。     

影响农村和谐的因素及其法治对策

农村民主政治不健全、经济文化落后、法律制度不完善、社会矛盾激化是影响农村和谐的主要因素。构建农村和谐,必须加强农村法治,用法治来健全农村民主政治,发展农村经济文化,完善农村法律制度,化解农村社会矛盾。     

Boardroom centrality and firm performance

Firms with central boards of directors earn superior risk-adjusted stock returns. A long (short) position in the most (least) central firms earns average annual returns of 4.68%. Firms with central boards also experience higher future return-on-assets growth and more positive analyst forecast errors. Return prediction, return-on-assets growth, and analyst errors are concentrated among high growth opportunity firms or firms confronting adverse circumstances, consistent with boardroom connections mattering most for firms standing to benefit most from information and resources exchanged through boardroom networks. Overall, our results suggest that director networks provide economic benefits that are not immediately reflected in stock prices.     

增值税转型对消费型增值税全面改革的启示

消费型增值税改革不是增值税改革的终结。通过2004-2008年间的数据分析,论证了增值税转型对国家经济增长的巨大价值,并思考消费型增值税改革的可能性问题,从而提出相应对策和建议。     

船舶柴油机轴瓦早期失效分析及防止措施

船舶柴油机轴瓦的正常失效形式,应是发动机停、开的瞬间所产生的摩擦磨损值累计达到磨损极限而不能再继续使用.引起轴瓦早期损坏的因素比较复杂,其形式又多种多样,对船舶柴油机来说,其轴瓦的主要损坏形式有早期摩损,疲劳剥落,咬轴烧瓦、腐蚀等几种.