The idea of a collaborative competition - a case study

This paper examines the idea of an online collaborative competition for solutions to environmental and social problems. It asks three basic questions: What is a collaborative competition? In what sense are collaborative competitions collaborative? And in view of the social and environmental goals of the competitions, are they a contribution to sustainability practice? Prepared by a conceptual analysis, partly drawing on the arguments for extended peer review in post-normal science, and based on the in-depth analysis of one collaborative competition, it is argued that the idea of a collaborative competition is innovative and suggestive; however, in practice there is only weak evidence for collaboration - the competitive element clearly prevails. The innovation, in practice, is a new way of making visible and thereby promoting social and environmental ideas. There is some evidence for collaborative spirit, but there is only limited evidence that arguments for extended peer review apply. The design of the online collaborative competition might not promote collaboration as well as it could. Therefore, the paper ends with a discussion of possibilities for changing the design of the competition.     

The economics of food aid under subsistence farming with an application to Malawi

We investigate how food-aid affects price and production of staple food, with a partial equilibrium model with non-separable production and consumption. The model captures the key characteristics of sub-Saharan Africa subsistence economies. Simulations generate negative but also positive food-aid elasticities of production. Conditions are identified which mitigate the negative impact and support a positive impact. The share of domestic food production in total staple food demand (+) and the share of income from staple food production in total household income (−) are key determinants. Price and production equations, estimated with a panel of district data of the Malawi maize market for the period 1999–2010, show a small positive impact of food-aid. Large negative impacts of food-aid are not likely given production and income shares and behavioural responses.     

注册会计师发展非审计业务探讨

本文在对比考察国内外注册会计师发展非审计业务的实践和遇到的问题后得出以下结论:会计师事务所超出审计范围从事会计服务和管理咨询服务等非审计业务,属于注册会计师职能的拓展;注册会计师有能力和优势从事非审计业务服务;非审计业务是一把双刃剑,它需要在政府的监管下规范发展。这些研究有利于进一步规范非审计业务的发展,促进注册会计师深度服务于中国经济发展。     

国际税收情报交换与纳税人权利保护研究

在经济全球化的背景之下,作为国际税务合作的重要形式,国际税收情报交换制度越来越受到各国以及各国际组织的关注。在国际税收情报交换实施过程中的一大突出问题是对相关纳税人权利的漠视。在各相关国际法律文件中对税收情报交换中的纳税人权利保护作了一些规定。这些权利可以分为三个层次。实践中加强税收情报交换中纳税人权利的保护势在必行。     

外资并购对中国产生的影响及对策

目前外资并购成为国际资本流动的主要形式,中国吸引外资并购的规模也在不断扩大。本文主要概括了外资并购给中国带来的机遇以及外资并购产生的消极影响,以及我国应对外资并购的策略。     

城市公共服务设施空间分布分异调查——以广州市为例

社会经济体制综合转型以来,市场机制逐步取代行政命令成为我国城市公共服务设施配置的主体方式,其空间分布形态也由空间均衡趋向社会分异。以广州市为例,基于3954份有效问卷和城市公共服务设施专项调查数据,对城市公共服务设施的空间分布进行了社会生态学分析。研究结果表明,广州城市公共服务设施空间分布的社会分异特征显著,中心城区116个街镇单元可以划分为6个类型,不同阶层社会群体居住单元的公共服务设施配套及可达性存在显著差异;受旧城区社会经济持续繁荣及历史沉积效应影响,社区地位与城市公共服务设施供给及可达性之间呈非完全一致性,体现出类似西方国家城市公共资源配置过程中的城市生态法则的作用特征。     

商业健康保险是否促进了居民健康——基于微观数据的实证研究

党的十九大报告明确提出全面实施"健康中国"战略,强调商业健康保险参与多层次医疗保障体系建设,服务广大人民群众健康保障的重要作用。明确商业健康保险如何从微观层面提高居民健康是有效发挥其助力"健康中国"作用的前提与基础。本文基于中国健康和营养调查(CHNS)2000～2015年面板数据,利用面板工具变量法解决内生性,考察商业健康保险对居民健康水平的影响,同时对不同收入阶层和年龄阶段进行异质性分析,并进行机制探讨。研究表明,商业健康保险能够显著提高居民的健康水平,而且这一正向影响对高收入阶层和中年人群的正向影响更为明显。此外,机制分析表明商业健康保险能够提高居民的医疗服务利用,改善居民健康行为,从而提高健康水平。