新铁煤矿井田储量和服务年限的地质分析

本文主要阐述了铁东煤矿井田储量的计算、保安煤柱、储量计算方法、储量计算的评价和服务年限的地质分析等问题。     

构建关联企业转让定价税务管理法规的新视点

关联企业税务管理是我国税务管理中的难点,也是开放型经济中的重要税收课题。本文在对我国现有的关联企业税收管理法规作出积极评价的同时,指出关联企业税务管理的难点在于税务实践中关联企业的公平交易定价原则如何体现、税务部门如何确定每一关联企业的公平交易定价和对关联企业交易往来进行有效的税务管理,提出了进一步完善规范关联企业转让定价的原则,完善转让定价税务管理法规和提高管理手段等几个方面的新的建议。     

气候与贸易交叉议题的国际法规制

在国际法总体从碎片化向共进化的发展进程中,应对气候变化的国际法和促进自由贸易的国际法正自成体系地平行发展。同时,这两套国际法体系由于机制原因而产生包括碳贸易机制和单边减排措施在内的规则上的交叉议题。这些议题交叉现象虽非不可调和的冲突,但自2010年以来频繁爆发的气候与贸易争端案件,已使气候与贸易国际法规则的适用面临困境,短期内可通过世贸组织争端解决机制经由司法造法进程逐步解决气候与贸易议题交叉的规则适用问题。     

A better copyright system? comparing welfare of indefinitely renewable copyright versus fixed-length copyright

This study models and simulates fixed-length copyright (FLC) and indefinitely renewable copyright (IRC) and compares their social welfare. Evidence is found suggesting that IRC has lower maximal social welfare than FLC does. This difference can be explained by the way copyright duration is determined. Copyright duration represents the balance between encouraging creation and reducing restrictions on the consumption of information products. Under FLC, copyright duration is chosen directly by legislation; under IRC, it is induced indirectly through a copyright fee. However, the imposition of a copyright fee distorts the behavior of creators and thus decreases social welfare.     

Can Starving Start-ups Beat Fat Labs? A Bandit Model of Innovation with Endogenous Financing Constraint*

Is there any such thing as too much capital when it comes to the financing of innovative projects? We study a principal–agent model in which the principal chooses the scale of the experiment, and the agent privately observes the outcome realizations and can privately choose the novelty of the project. When the agent has private access to a safe but non-innovative project, the principal starves the agent of funds to incentivize risk-taking. The principal quickly scales up after early successes, and can tolerate early failures. If the principal is equally informed about the outcome, then the agent is well-resourced, resembling a large research and development department.     

How does the Price Regulation Policy Impact on Patient–Nurse Ratios and the Length of Hospital Stays in Japanese Hospitals?

This study examines how the 2000 and 2006 revisions of the fee‐for‐service system have affected patient–nurse ratios and the average length of hospital stays in Japan. The empirical results show that hospitals are quite responsive to changes in price policy. The fee revisions have certainly achieved the policy objectives of reducing patient–nurse ratios and the length of hospital stays. As a result, hospitals have responded by greatly increasing the number of expensive beds for acute care. However, this was not exactly predicted by the Japanese government, which has aimed to reallocate health‐care resources, such as beds, to subacute or long‐term care.