论两种规模经济：专业规模经济和综合规模经济

当前国际上出现了一种“企业规模无关论”的新观点,与我国目前盛行的“唯规模经济论”截然相反。笔者以为,上述两论都失之片面,正确的理论是在承认的前提下,将规模经济分为两类:专业规模经济和综合规模经济。前者因专业化分工效应而扩大产销规模与市场份额;后者因企业(集团)内部协调成本小于市场交易成本而获得效应。随着市场发育和市场交易成本下降,拥有专业规模经济的企业集团,比之拥有综合规模经济的企业集团更能适应市场的变化与竞争。     

对G港集装箱空箱的现状分析

以G港为研究对象,分析了G港集装箱空箱的现状,并通过与其他两大港口--L港、M港的对比,找出差距,明确造成此现状的原因,并分析班轮公司、集装箱租赁公司对空箱运输产生的影响,立足本港,从软、硬件设施,对G港如何解决空箱问题提出了具体的措施。     

Firm-level determinants of tax evasion in transition economies

Business tax evasion is an important issue for governments. Yet the factors that determine business tax evasion have not been sufficiently examined in the literature in general, and in transition contexts in particular. To address this gap, this study uses the WB/EBRD Business Environment and Enterprise Performance Survey (BEEPS) database with a sample of over 12,692 firms from 26 transition economies. Applying various modelling strategies, we argue that tax evasion is a function of firm-level and institutional-level variables. We contribute to the literature by providing robust evidence showing that the perceived tax burden has a positive impact on tax evasion. We also find that the tax evasive behaviour of firms is positively influenced by low trust in government and in the judicial system as well as by higher perceptions of corruption and higher compliance costs. We find that smaller firms, individual businesses and firms in sectors that are less visible to the tax administration are more likely to get involved in evasive behaviour. Overall, institutional factors play an important role in determining firms’ tax evasion behaviour in transition economies. This finding has important policy implications.     

The Employee Engagement Scale: Initial Evidence for Construct Validity and Implications for Theory and Practice

Interest in the employee engagement construct has gained increasing attention in recent years. Measurement tools focused on nuanced areas of engagement (i.e., job engagement and organizational engagement) have been offered; however, no measure of employee engagement has been advanced despite persistent calls in the research. We present the development, method, and results of a three‐dimensional employee engagement measurement tool developed for use in the human resource and management fields of study. Across four independent studies, the employee engagement scale (EES) was found to consist of three subfactors (cognitive, emotional, and behavioral) and a higher‐order factor (employee engagement). Across a series of four studies, we explored the factor structure and reliability of the EES (Study 1), then refined the scale, confirmed the factor structure, and examined reliability and both convergent and nomological validity evidence (Study 2). Next (Study 3), we completed a final reduction in scale items and examined additional evidence of reliability and nomological validity as well as evidence of discriminant validity. Finally (Study 4), we tested for evidence of incremental validity. In the implications for theory and practice section, we discuss the importance of an employee engagement measure aligned alongside an agreed‐upon definition and framework. Limitations and future directions for research—such as the need for further psychometric testing and exploring issues of measurement invariance—are discussed. © 2016 Wiley Periodicals, Inc.     

城市水资源承载力与城市规模研究——以玉州—福绵—北流一体化概念规划方案为例

水资源承载能力对于一个国家、地区、城市的综合发展及发展规模至关重要,社会经济发展必须控制在水资源承载能力之内,才能通过以水资源的可持续利用实现社会经济的可持续发展。在玉州-福绵-北流一体化概念规划中,通过引入水资源承载力、生态需水量等概念,重点探讨研究了以水资源约束为特征的资源环境承载力,并以之为前提确定合理的城市规模。     

The saving,human wealth and asset pricing nexus: Evidence from around the world

The present study examines the dynamics of the saving, human wealth and asset pricing nexus across developed and emerging economies. We introduce two equilibrium asset pricing models in an intertemporal capital asset pricing framework, including the priced factors human wealth and market portfolio in the first framework and the saving and market portfolio in the second framework. Both asset pricing frameworks consist of two-factor, four-factor and five-factor asset pricing models. We control for size and value factors in the four-factor model and size, value and momentum factors in the five-factor model. The IV-GMM estimation and GRS test results indicate that human wealth and market portfolio for the first framework and saving and market portfolio in the second framework are primary priced factors in explaining the average returns for developed economies and the aggregate level. On the contrary, both frameworks fail to yield significant results explaining the average returns for emerging economies.     

门座(桥架)起重机动态电子秤测量结果的不确定度分析与评定

本文根据JJG 1124-2016《门座(桥架)起重机动态电子秤检定规程》中的检定方法,分析了门座(桥架)起重机动态电子秤的不确定度来源,以及对单次称量、累计称量的测量结果不确定度进行了分析。     

财政支农研究一个文献综述

文中利用现有的中外财政支农文献,梳理出了财政支农原因、规模、结构和绩效的研究成果。总结了前人研究的两个共同点,同时也指出未来研究的两个方向。