唐山市农村劳动力资源现状分析及其开发对策

文章在对河北省唐山市2007年农村劳动力资源现状监测调查和分析评价的基础上,总结了唐山市加快农村剩余劳动力资源分流转移的主要做法,分析了农村劳动力资源开发利用制约因素,提出了促进劳动力资源开发利用与分流转移的对策和建议。     

SIMILARITY JUDGMENTS IN STRATEGY FORMULATION: ROLE,PROCESS AND IMPLICATIONS

Similarity judgments are an important and distinct aspect of strategy formulation. They are manifest in strategic decisions and errors, and in the construction of analytic concepts such as strategic groups and relatedness in diversification. However, existing models of strategy formulation either assume away the process of making similarity judgments or regard it as unproblematic. This paper highlights the role of similarity judgments in strategy formulation, and discusses cognitive findings showing that decision makers’ assessment of similarity is not free from bias. The cognitive findings help construct a new process explanation for a wide range of apparently isolated strategic errors. The process explanation is contrasted and integrated with traditional explanations based on imperfections in decision inputs. Finally, in light of the cognitive findings, the methods and assumptions of existing approaches in strategy formulation research to the construction of analytic concepts are reexamined. © 1997 by John Wiley & Sons, Ltd.     

A critical review of the “ladder of investment” approach

The “ladder of investment” is a regulatory approach proposed by Cave (2006), which has been widely embraced by national regulatory authorities in the European telecommunications sector. The approach entails providing entrants, successively, with different levels of access—the “rungs” of the investment ladder, while inducing them to climb the ladder by setting an access charge that increases over time or by withdrawing access obligations after some pre-determined date (i.e., by setting sunset clauses). Proponents of the ladder of investment approach claim that such regulatory measures would make service-based entry and facility-based entry complements—albeit they have been traditionally viewed as substitutes—in promoting competition. The regulators, thus, have shown a strong interest in this approach. The paper provides a critical review of the ladder of investment approach by setting out its two underlying assumptions and discussing their validity with references to the related industrial organization literature.     

一季度电煤供需形势分析及展望

简述了1季度宏观经济形势及电力需求情况,从供应侧和需求侧对1季度电煤供需状况进行了总结回顾,对2季度电煤供需形势进行了分析展望,预计2季度全国电煤供需将呈“首尾局部偏紧,中期总体平衡”的基本格局。针对当前电煤供需矛盾及成因,提出了疏导电煤矛盾的建议。     

业务外包与提高企业核心竞争力

本文研究了业务外包发展的新特点,分析了业务外包与提高企业核心竞争力的关系,提出了核心 竞争力并不简单等同于核心业务以及核心业务的一部分也可以进行外包的新观点,并从理论上和实践中对 核心业务外包的条件及其获得成功的关键因素进行了分析和研究,提出了相应的运作和控制方法。     

地方政府竞争与对策——基于Justmon-Thisse模型及其扩展的分析

政府竞争是政府运用税收、补贴、基础设施等手段吸引可流动的人力、投资等资源,目的在于促进本地经济的增长,迎合本地居民需要。但是在晋升博弈背景下的政府竞争则由于由官员的收益代替了居民的收益作为地区收益的代表,因此出现了地区基础设施同质化和以高额补助方式进行恶性竞争的招商引资大战。通过对贾斯特曼－蒂斯模型的拓展,我们论证了进行政治体制改革是解决我国政府间恶性竞争的关键,成立具有约束力的区域协调机构或区域合并能够提高本区域的收益水平,通过促进人口自由流动等方式建立“用脚投票”机制,可以作为对政治体制改革滞后的一种有益弥补。     

The capital structure of multinational companies under tax competition

This article studies the relation between debt policies of multinational companies (MNCs) and governments’ tax strategies. In the first part, we show that the ability to shift income from high- to low-tax countries affects MNCs’ financial choices. In the second part we show how MNCs’ financial decisions can affect the tax strategies of two governments competing to attract income.      

Tax competition, excludable public goods, and user charges

This paper provides an explanation for the increasing reliance on revenue from user charges on excludable public goods. We develop a model with many identical countries. The government of each country imposes a source-based tax on capital and supplies an excludable public good to heterogeneous households. Without tax competition, the price on the public good is zero. Tax competition induces each country to choose a positive price. The reliance on user charges turns out to be increasing in the intensity of tax competition measured by the number of countries. A coordinated decrease in user charges is shown to raise welfare in all countries.      

当前的财税形势及政策取向

2008年年初以来,由于国内接连发生的严重自然灾害的冲击和世界金融危机的不利影响,我国经济增长和财政收入增长呈逐季回落的态势。但从总体来看,我国经济基本面是好的,支持经济较快增长的长期因素依然在起作用。本文认为,为了防止经济出现过度下滑,宏观政策重新定位势在必行,财政政策要转为适度扩张,并加大支出结构调整力度。     

An empirical analysis of audit fee price competition after the Korean 1999 Omnibus Cartel Repeal Act

This study examines the audit service market in Korea after the 1999 Omnibus Cartel Repeal Act to determine if increased competition has led to audit fee discounting. Until 19 December 2001, when the Korean government enacted The Financial Supervisory Regulations, researchers could not address questions related to price competition in the Korean audit market due to data limitations. The new regulations allow researchers to examine audit effort for the first time because both audit hours and audit fees are now recommended disclosures. We use audit fee data of Korean companies for the 6-year period 1999–2004, and find evidence that total audit fees paid have been increasing but audit fees per hour have been decreasing. We also find that Big 5 auditing firms’ fees per hour are significantly lower than non-Big 5 auditing firms and are decreasing across time. These price pressures should be of concern to regulators and investors because prior research has demonstrated that price competition leads to discounting, which can result in unrealistically low audit fees and poor audit quality. Finally, as in previous research, we also find discounting of initial audit engagements in the Korean market.