关于《中华人民共和国食品安全法》实施情况的调查报告

食品安全问题不仅事关广大人民群众的身体健康和生命安全,对经济发展和社会和谐稳定也是举足轻重的大事。2009年6月1日起正式实施的《中华人民共和国食品安全法》对于依法加强食品安全管理、确保公众饮食安全发挥着至关重要的作用。本文在对《食品安全法》及其相关法律制度简析的基础上,总结了其实施以来的成效,并对其不足之处及相关对策进行了分析探讨。     

国际关联方交易内部结转价格的所得税税收和会计策略

国际关联方交易的内部结转价格是指跨国公司内部各个实体之间销售产品或者提供劳务所使用的一种内部划拨价格。跨国公司利用内部结转价格可以达到缴纳最少所得税等目的,国际上为了有效地对跨国公司国际关联方交易的内部结转价格在所得税方面进行税务和会计监督,执行着＂局外价格＂、＂比较价格＂和要求跨国公司揭示更多的财务信息的三种方法。文章认为,无论哪种方法都存在缺乏在世界范围内的统一规范、统一运作和统一监督的问题,应该成立一个由经济专家、会计专家和税务官员组成的全世界范围内的协会或组织予以协调。在我国应该结合具体国情选择相应的方法,并逐步向＂局外价格＂和＂比较价格＂过渡。     

Cropland use,yields, and droughts: spatial data modeling for Burkina Faso and Niger

For countries with recurrent droughts, the design of drought impact mitigation measures could benefit from analyses of determinants of yields and prices of local crops at regional and district level. This study applies dynamic spatial panel data regression models to yields and prices of four major food crops across regions of Burkina Faso and Niger, over sample periods between 1984 and 2006. Results lend support to mainly simultaneous spatial spillovers, particularly for millet and cowpea prices and sorghum yields in Niger, and maize yields in Burkina Faso. After accounting for these effects, most crop yields are found to be weakly price‐responsive, as envisaged by a supply‐side geographical diffusion hypothesis. Seasonal rainfall elasticity estimates suggest that dominant food crops have slight advantage margins in terms of relative resilience to rainfall shortages. However, this result is to be weighed against low millet yields in Niger, and marked drops in sorghum yields during officially declared droughts in Burkina Faso.     

Consumer demand for nutrition versus taste in four major food categories

This study addresses the trade‐off between nutrition and taste in expenditure on breakfast cereal, milk, bread, and soft drinks. Within each category, products have similar cost and convenience, but have markedly different flavor and nutritional content. Using annual expenditure data for a large sample of households participating in the ACNielsen Homescan system, we regress a measure of “healthiness” on household demographics and market prices, and find that households with college‐educated heads and higher incomes made significantly healthier choices in all four categories. These effects are puzzling in that the nutritional differences between products were well known to consumers, and there are no cost or convenience differences between them. The presence of children was associated with less healthy choices, especially for cereal and bread, while older households made healthier choices in all categories except milk.     

基于收益还原法的住宅用地使用权续期定价模式研究

本文以土地使用费的内涵分析为切入点,运用马克思地租理论分析了我国土地定价的发展历程和趋势;以此为基础,从制度层面提出了城镇住宅用地使用权续期定价模式的框架,并以此为依据,着重分析了收益还原法在住宅用地使用权续期定价中的运作过程,为土地使用权续期定价体系的完善与发展提供了新的思路与方法。     

房价与企业高管薪酬业绩敏感性

非房地产企业受房价上涨的吸引投资于房地产业务,虽然能给企业带来业绩增长,但这使得企业业绩很难衡量高管的努力程度,业绩质量也不高,根据高管薪酬的最优契约理论,企业业绩在高管薪酬契约中的使用权重会被降低。基于中国35个大中城市的房价数据以及中国非房地产业的上市公司数据,研究发现：高房价显著降低了企业高管薪酬业绩敏感性,这一影响在高管薪酬契约有效性较高时更显著;以上结论在使用DID模型控制反向因果内生性问题后依然成立。     

中国酒店餐饮中的食品营养问题研究

随着我国社会的不断进步,经济的不断发展,人民群众的生活水平逐渐提高,人民的生活节奏也越来越快,生活方式也逐渐发生改变.因为各方面原因,现在越来越多的人喜欢在外就餐,但是目前我国酒店餐饮中的食品依然存在营养问题,例如,酒店为了追求菜品的色香味,破坏了食物的营养,忽略了膳食平衡.为了人们的健康饮食,急需解决这些问题.本篇文章以中国酒店餐饮中的食品营养为例,对存在的问题进行深入分析,供大家参考.     

房价上涨如何影响了工业产出

为探究房价上涨对工业生产的作用机制,首先基于理论视角对房价如何影响房地产投资、劳动力成本进而影响工业产出进行了论证,基于2003年~2017年全国时间序列数据,构建VAR模型实证检验了房价上涨对工业产出的影响机理。结果表明:房价上涨对工业产出具有"先促进,后抑制"的作用;房价上涨,一方面通过促进房地产投资增长抑制工业产出,另一方面通过提高工业企业劳动力成本抑制工业产出;短期内工业产出对房价的冲击响应较为灵敏且强烈,但长期来看房地产投资、劳动力成本的影响力会逐渐显现,且房地产投资最终成为了解释工业产出的主导因素。     

对阿马蒂亚·森的饥荒理论的理解及验证:来自中国的数据

本文对阿马蒂亚·森的食物获取权理论与传统的解释饥荒的食物供给量下降(FoodAvailabilityDecline,FAD)理论的关系进行分析,得出:在解释饥荒的发生时两者都具有解释能力,但在解释饥荒的分布上,FAD不具解释力度,本文实证检验了这一结论。在林毅夫和杨涛提出的城市偏向基础上,指出缺粮区的划分才是决定饥荒分布的真正原因,饥荒的分布是阶层性的,各自食物获取权的优先顺序才是遭受饥荒影响程度的直接因素。     

Market Incentives for Safe Foods: An Examination of Shareholder Losses from Meat and Poultry Recalls

Meat and poultry recalls, while voluntary, are carried out under governmental oversight. If firms have financial incentives to avoid being implicated in a recall situation, governmental involvement in recalls may cause firms to internalize social costs when making investment decisions concerning food safety controls. To examine these incentives, we analyze federally supervised meat and poultry recalls from 1982 to 1998 within an event study. Results show significant shareholder losses when publicly traded food companies are implicated in a recall involving serious food safety hazards. We find no evidence that the stock market reacts negatively when recalls involve less severe hazards.