国外农村土地信托:研究现状及借鉴

国外关于农村土地信托的研究主要涉及土地信托的产权基础、土地信托的目的和作用、土地信托中的公私关系、组织形式和运作模式几个方面,主要以土地所有权私有化为前提,但已将研究重点从所有权转移到使用权和控制权,且成果主要集中在农村土地改革和土地资源保护方面.因此,通过对国外上述研究成果综述和简要评论,可以为我国在该领域的研究提供借鉴.     

发展我国预约定价安排制度的思考

作为解决关联企业转让定价问题的一种方法,预约定价出现较晚,人们对其了解也较少。本文在简单阐述预约定价安排制度的基础上,分析了预约定价的优缺点,并结合我国预约定价的实践,提出了进一步完善我国预约定价安排制度的若干建议。     

转让定价税制中的举证责任分析

本文比较了由纳税人或税务机关承担举证责任两种模式的差别,以及相应的举证责任的倒置,提出应当由税务机关承担转让定价调整的举证责任,并在纳税人未履行相应的资料提供义务时减轻税务机关的证明程度,以解决税务机关所面临的举证困难。     

Meta-Functional Benefit Transfer for Wetland Valuation: Making the Most of Small Samples

This study applies functional Benefit Transfer via Meta-Regression Modeling to derive valuation estimates for wetlands in an actual policy setting of proposed groundwater transfers in Eastern Nevada. We illustrate how Bayesian estimation techniques can be used to overcome small sample problems notoriously present in Meta-functional Benefit Transfer. The highlights of our methodology are: (i) The hierarchical modeling of heteroskedasticity; (ii) The ability to incorporate additional information via refined priors; and (ii) The derivation of measures of model performance with the corresponding option of model-averaged Benefit Transfer predictions. Our results indicate that economic losses associated with the disappearance of these wetlands can be substantial and that primary valuation studies are warranted.      

武汉城市圈承接产业转移对策研究

武汉作为中部地区的重要城市,在这次产业转移中将面临机遇与挑战。本文首先对武汉城市圈的现状进行了介绍,然后分析了武汉城市圈承接产业转移的必要性,接着阐述了武汉城市圈承接产业专业转移时存在的优势与劣势,最后总结出了武汉城市圈承接产业转移时所需要采取的对策。     

The effects of EU agricultural policy changes on farmers' risk attitudes

This analysis utilises a model of production under risk estimatedon Finnish farm-level data to measure farmers' risk attitudesin a changing policy environment. We find evidence of heterogeneousrisk preferences among farmers, as well as notable changes overtime in farmers' degree of risk aversion. This result is dueto the increase in the non-random part of farm income generatedby the policy change after Finland's European Union accession.The analysis confirms the assertion that agricultural policiesthat are decoupled from production do affect input use and cropmix through their effect on farmers' risk attitudes.     

产业转移的新经济地理学解释

不同于传统的产业转移理论,新经济地理学(NEG)在规模报酬和垄断竞争框架下解释产业转移现象,认为产业转移的基础不必然是第一自然的差异,在完全相同的均质空间下,产业转移也能出现,并且对产业转移的相关原理给予了独特的解释。以现有文献为基础,本文从产业转移机制、产业转移的特征与规律、产业转移的福利效应以及促进产业转移的政策效应四个方面总结了产业转移的NEG相关解释。     

An assessment of market-based approaches to providing ecosystem services on agricultural lands

Market-based approaches are increasingly being advocated as tools for achieving the conservation of ecosystem services. We examine the reasons why markets so far appear to have failed to provide an efficient allocation of many ecosystem services, and identify the conditions under which markets deliver efficient resource allocation. We discuss different forms of market-based approaches to ecosystem services and identify the characteristics of services that make them better suited to one or another of these approaches. We find that lack of low-cost measurability and valuation currently precludes efficient allocation of many ecosystem services through market-based approaches. Still, some forms of market-based approaches hold promise for cost-effectively managing some ecosystem services provided by and to agricultural lands. In many cases some form of well-designed government involvement will be required to seek outcomes that protect the public interest.     

母子公司知识转移的路径分析

母子公司之间的知识转移,是母子公司在更大范围内提高其竞争优势的必要前提之一。通过知识在产品、组织结构和企业制度、人员以及企业文化等路径中的转移,母子公司能够有效的节约成本、实现知识共享和创新,增强企业的核心竞争力。     

转移支付审计中应正确处理的几个关系

本文立足于近年的审计实践,根据十一五规划和十七大确定的财税改革目标,提出应处理好转移支付审计与公共财政改革、社会经济发展、加强依法行政的关系,以综合绩效审计为着力点和落脚点,监督与服务并重,公平与效率兼顾,促进规划、计划与资金管理的结合,促进转移支付政策效益和整体效益的提高。