欧美部分国家产业集群实践经验综述

地区产业集群对区域经济的发展起着至关重要的作用。美国、加拿大、意大利、英国、丹麦等国在地区产业集群方面有许多实践经验，主要涉及四个方面：地区产业集群服务、吸引地区集群目标投资、加强地区集群网络与桥梁建设、开发地区集群人力资源。对外国产业集群实践经验进行总结，希望对我国的地区产业集群实践有所裨益。     

基于信息使用者的审计报告质量特征体系之构建

审计报告质量是审计质量的综合体现,直接影响到审计信息使用者的决策、审计机构及人员审计风险的扩展与释放,法律责任的承担等。本文通过研究,试图构建我国的审计报告质量特征体系,以期对审计报告质量进行评判,进一步提升审计质量,增强审计信息相关性,弥合审计期望差距,使审计与其信息使用者实现良性互动。     

基于IP的3G服务质量控制及实现

第三代移动通信系统 (3G)的第二阶段是采用IP传送网 ,服务质量 (QoS)是极其重要的问题。在讨论基于IP的 3G中QoS体系结构、业务QoS要求基础上 ,重点研究QoS控制原理和区分服务的实现 ,并得出一些有参考价值的结论。     

Quantity restrictions and endogenous quality choice

In a vertical product differentiation model under Cournot competition both foreign and domestic firms respond by lowering their investment in long-run quality for a quantity restriction at, and in the neighborhood of, the free trade import level. Average quality increases only when the low-quality foreign firm faces a substantially restrictive quota/voluntary export restraint. The change in quality depends on whether the foreign firm is of high or low quality and upon the restrictiveness of the quota. The imposition of quantity restrictions has important strategic effects on the long-run choice of quality.     

From mutual recognition to mutual scientific opinion? Constitutional framework for risk analysis in EU food safety law

Regulation 178/2002 (the so-called General Food Law – GFL) codifies risk analysis as the core principle of the modern food safety policy. This article places the GFL in EU multi-level food safety governance and analyses the impact of risk analysis, the precautionary principle and mechanisms of scientific governance introduced by the GFL on both national and Community legislation. It discusses the case law of the European Courts dealing with scientific evidence and the precautionary principle applied to both European and national food safety measures. The article concludes with some observations on the role of the risk analysis methodology in the Community internal market.     

A view of the European Union as an evolving country portfolio

We apply portfolio theory to assess the consequences in terms of risk sharing of the evolution of the industry mix of European Union countries between 1986 and 1997, and of the changes in the membership configurations of both economic and monetary unions. We compute a measure of risk-return performance for EU countries, by considering countries as collections of industries, and observe that risk-return performance improved in most countries. We find that the EU9 is marginally more efficient than the other historical EU groupings and that the Euro Zone might slightly benefit from the inclusion of the United Kingdom.     

Foreign players,team production,and technical efficiency: Evidence from European soccer

As on-field success is nowadays the main objective of European soccer clubs, good management needs to extract the highest sport success from the squad talent at hand. Because teams differ in their quality, performance needs to be compared with the best practice of comparable units. One remarkable source of heterogeneity across teams is the squad composition, which can produce gains from diversity together with communication costs. The paper studies the efficiency in sporting performance of soccer teams, paying attention to how the number of foreign players relates to productive inefficiency. Using data for 146 teams in the top 5 European leagues during 10 seasons, we estimate a double heteroskedastic True Random Effects Stochastic Frontier team production function. We find that (i) the number of passes, ball recoveries, and shots from the penalty area improve team efficiency, and (ii) a higher number of foreign players increase inefficiency. Our findings suggest that gains from squad diversity might be offset by communication costs.     

高校科技成果转化现实障碍及其破解机制

高校科技成果转化率低的现实早已引起社会各界警觉,但理论研究和实践探索都将权属改革视为破解圭臬,并未实现预期目标。事实上,高校科技成果转化的真正障碍是专利技术水平和转化价值低、专业转化人才与机构缺失、中试环节薄弱且资金匮乏。因此,为了针对高校成果转化痛点精准施策,释放创新驱动效能,我国应改革专利管理体制和科研评价机制,提升专利质量并加大科学研究对企业需求的关照;可借鉴牛津大学的做法,由高校在不增加编制的前提下,独资建立自负盈亏的专业转化服务公司;优化科研经费投入结构,引导多元风险资金进入,健全科技成果转化风险投资机制。     

产品质量认证能否提高农户技术效率——基于山东、河北典型蔬菜种植区的证据

本文基于河北廊坊、山东寿光两地典型蔬菜种植区的1388份微观数据,利用超越对数随机前沿生产函数构建技术效率微观分析框架,在此基础上运用倾向得分匹配法构建反事实假设,估计三种不同类型的产品质量认证对农户技术效率的平均处理效应,并基于回归调整方法对产品质量认证影响农户技术效率的内部机制进行分解,评价产品质量认证对技术效率提升的具体作用路径。研究结果表明:有机农产品认证与绿色食品认证对农户技术效率具有显著的提升作用,农户的技术效率分别提高0.218和0.196;而无公害农产品认证没有显著提升农户的技术效率。考虑到某些不可观测的因素并采用稳健性估计后,该结论仍然稳健成立。此外,对效率增长的分解结果显示,有机农产品认证和绿色食品认证对技术效率的提升作用按贡献率大小依次来源于溢价激励的提升、成本压力的作用、组织支持的增强。     

A Proposal to Improve the VAT Treatment of Housing in the European Union*

The treatment of housing is one of the most difficult issues under the VATs in the EU. Ideally, rents and rental values should be taxed just like other consumer goods and services, but doing so would present formidable practical and political difficulties. Under a second‐best approach, the value of newly created residential (and other) property is taxed as a proxy for the VAT that should be payable on the flow of housing (building) services. This implies, however, that future increases (and decreases) in the value of the exempt property are left out of the VAT base. To remedy this defect, this paper recommends taxing the increases (refunding the tax related to decreases) realised at the time of sale of the exempt used property. This VAT should replace the current transfer, registration and stamp duties, which are highly distortionary. Beyond that, the VATs in various member states can be improved by limiting the exemption for all used immovable property to housing, by taxing land and by applying the standard rate more widely than is currently the case.