The evolving concepts of land administration in China: Cultivated land protection perspective

This paper presents a holistic method by integrating three concepts (land resources management, assets supervision and political governance for sustainability) for investigation of land administration in China, taking into consideration of cultivated land protection for a testimony with econometric method. Theoretically, in this self-organizing integrated method, land resources management focuses on the productivity of land; land assets supervision centralizes on the realization of land usufruct rights in land transference; land political governance for sustainability concentrates on harmonious linkage of economic efficiency, social stability and environmental safety of land use. Their interrelations are complex. Methodologically, the results indicate that the theoretical model is feasible to explain variations of cultivated land protection with these three concepts. Cultivated land decreases with increasing land value increment multiples, and is positive with political governance concept, but not in a linear fashion. Finally the results suggest that roles of government in land administration need to be changed and strengthened, supporting complete compensation for land expropriation and modification to policies of cultivated land.     

The effects of air quality regulations on the location decisions of pollution-intensive manufacturing plants

This research examines the effects of the 1977 Clean Air Act Amendments (CAAA) on the location decisions of pollution-intensive manufacturing plants. We develop a panel data set to analyze plant births of polluting manufacturers over time as a function county-level attainment status of the federal standard for ozone pollution. We find that more stringent county-level environmental regulations impact pollution-intensive capital flows through deterring new plant births. We also find that the impact of stricter regulations varies by pollution-intensity of manufacturers, with results suggesting that federal guidelines have a greater impact on high pollution intensive manufacturers than more moderate polluters.      

The influence of retailing-mix levers on private label market share: The case of the Italian FMCG market

An in-depth analysis of the impact of retailing-mix levers on private label market share in the Fast Moving Consumer Goods sector in Italy is made. The direction and intensity of the impact of assortment, price and sales promotion is measured for different product categories. OLS and GMM regressions run on an IRI Group dataset indicate a strong positive effect of product range, which can be considered as a proxy of on-shelf brand visibility. Increasing private label assortment share thus appears to constitute the key supply-side factor in augmenting sales share on the Italian grocery retailing market.     

制造业企业会计政策选择之纳税筹划研究

纳税人在进行纳税筹划过程中都普遍认为,只要进行纳税筹划就可以减轻税收负担,增加自身收益,而很少甚至根本不考虑纳税筹划的风险。其实,纳税筹划作为一种计划决策方法,本身也是有风险的。当然,制造业企业生产经营中的具体纳税筹划应在企管中统筹安排。     

制度、公共政策与有利于穷人的经济增长—基于二元结构下的公共支出模型分析

尽管在过去的30年里中国在经济增长方面取得了巨大的成就，但近十几年来穷人的处境却开始恶化。如果没有公平的宪政秩序，就不可能创建符合穷人利益的制度与公共政策，进而就不可能使穷人从经济增长中获益。作为制度与公共政策重要组成部分的公共支出对有利于穷人的经济增长的形成有重要作用。本文的分析表明，二元结构下政府对农村的公共支出比例与穷人向现代部门的迁移能力与密切相关。当穷人向现代部门的迁移能力较强时，可以通过不断减少对农村的支出比例，增加对城市的支出比例来促进穷人的收入增长：当穷人向现代部门的迁移能力不足时，要使经济增长有利于穷人，必须增加政府对农村的公共支出比例来。     

福建省财政支农政策的现实思考与建议

近年来，福建省为发展农业做出了许多努力，但仍然存在“三农”问题。就财政支农政策而言，存在着支农资金有限、效益不高，以及重投入、轻管理等问题。针对目前福建省“三农”问题及财政支农政策的现状，需要通过增加财政支农资金规模、完善农村社会保障、改善农村教育条件以及加强支农资金管理等途径进行解决。     

Project Evaluation and Accounting Income Forecasts

It is shown that the economically justifiable criterion for project evaluation of maximizing current net market value is equivalent to maximizing the discounted net cash equivalent flow. It is argued that the appropriate income concept for project evaluation is therefore the one used in the system devised by Chambers, 'Continuously Contemporary Accounting'.     

Measuring International Harmonization and Standardization

This paper analyses six recent studies dealing with the measurement of international harmonization of financial reporting. Methodological issues and problems relating to the definition and operationalization of terms, sources of data, statistical methods and causation are discussed, and an alternative methodology for measuring harmonization suggested.     

当前我国通货膨胀的成因分析及政策建议

我国CPI已连续13个月运行在6%以上,这意味着抑制通胀已成为我国政府亟待解决的问题。要有效抑制通胀,关键在于找到引起通胀的原因,再对症下药。本文首先简单介绍引起通胀的一般原因,然后,从我国经济管理制度演变的角度以及国际博弈的角度详细分析引起我国当前货币发行失控,进而引起我国持续通胀的原因。最后,对我国长期以来偏重外贸的经济发展战略和不合时宜的汇率制度提出改革建议,同时,这些建议也是控制我国当前通胀最为有效的措施。