人民币／美元双边汇率不能替代人民币汇率

用人民币/美元双边汇率替代人民币汇率是当前普遍存在的现象。然而,用人民币/美元双边汇率替代人民币汇率不适用于汇改后的人民币汇率制度。中美双边贸易权重也不足以让人民币/美元双边汇率替代人民币汇率。汇改后人民币/美元双边汇率的走势在人民币汇率体系中也不具有代表性。建议中国人民银行尽快计算并公布人民币实际有效汇率,以弥补用人民币/美元双边汇率替代人民币汇率的不足。     

Corporate Social Responsibility,Tax Aggressiveness,and Firm Market Value

This paper examines the relationship of corporate social responsibility (CSR), tax aggressiveness, and firm market value. An economic model has been developed to show that profit‐maximization firms are willing to incur additional costs in CSR, such as paying more taxes, as long as they can differentiate their products from non‐CSR firms, and that socially conscious consumers will buy products from CSR firms at prices higher than those of non‐CSR firms. The empirical study in this paper indicates that the higher the CSR ranking of a firm, the less likely a firm is to engage in tax aggressiveness. It also indicates that a reputation of higher CSR will enhance firm market value. Using Canadian companies listed in the S&P/TSX 60 index, I find that both firms’ five‐year effective tax rates and annual effective tax rates are positively associated with their overall CSR scores as well as with their social scores. Firms’ five‐year effective tax rates are also positively associated with their governance index. I also find that firms’ overall CSR ranking and governance scores are positively associated with their market value.     

Integrated Berth Allocation and Quay Crane Assignment Problem: Set partitioning models and computational results

Most of the operational problems in container terminals are strongly interconnected. In this paper, we study the integrated Berth Allocation and Quay Crane Assignment Problem in seaport container terminals. We will extend the current state-of-the-art by proposing novel set partitioning models. To improve the performance of the set partitioning formulations, a number of variable reduction techniques are proposed. Furthermore, we analyze the effects of different discretization schemes and the impact of using a time-variant/invariant quay crane allocation policy. Computational experiments show that the proposed models significantly improve the benchmark solutions of the current state-of-art optimal approaches.     

采用“动车组”模式打造一体化管理体系

文章分析了目前国内多管理体系企业存在的常见问题，立足提升企业管理能力，形成核心竞争力，提出了建设一体化管理体系的具体解决方案。     

浅谈事故树在铁路调车脱轨事故分析中的应用

为降低铁路调车脱轨事故的发生概率,通过搜集汇总常见的调车脱轨事故案例,归类分析查找事故致因。采用事故树分析法,对调车脱轨的影响因素进行结构建模。利用布尔代数原理对事故树结构函数式进行化简,求出事故树的最小割集和最小径集,对影响因素进行结构重要度分析,得出影响调车脱轨事故的关键因素。最后,结合最小割集和最小径集的组成事件及其关联程度,分析制定预防调车脱轨事故的主要措施,即吸取典型事故教训、强化设备"用、管、修"制度执行、严格执行调车作业标准、做好调车脱轨事故应急处置,为铁路调车安全管理和决策提供参考依据。     

提高食品检验结果准确性的有效途径分析

本文结合笔者实践工作经验,主要对食品检验的内涵及方法,影响食品检验结果准确性的重要因素展开分析,并针对性地制定一些提高食品检验结果准确性的方法和路径,以期能够为食品安全工作提供一定的参考。     

上海市住房有效供给对策研究

从土地供给和房地产开发两方面着手，对上海市住房供给的有效性进行定量分析。土地供给方面主要是：土地供给，总量相对需求不足、供给结构失衡和土地闲置等问题。房地产开发方面则有：投资结构单一、开发档次不合理和住宅施竣比畸高等问题。因而，研究者从制度角度、开发角度和需求角度三方面研究阐述了提高住房供给有效性的对策与建议。     

市场孵化、发展政策与国家能力——建设有效市场的政策逻辑

市场有效性取决于制度质量，但是一个欠发达国家不可能迅速建立起符合有效市场要求的高质量制度。为打破在发展中国家普遍存在的"低制度质量—增长停滞"的恶性循环，文章基于中国经验，提出了一个国家实施孵化市场的发展政策与制度建设同步并举的发展赶超路径，通过培育现代产业、扶植竞争性企业和优先发展公共事业尤其是基础设施，籍此扩充市场参与者数量、提升市场参与者能力、扩大市场边界和规模，加速市场发育，并由此反过来倒逼推动制度质量提升。进一步，我们指出，要正确制定和有效实施如此广泛的发展政策，需要来自国家力量的保障。在现有文献所提出的维持有效市场需要依靠国家财政能力和法治能力支撑之外，文章提出发展中国家还需要建设基于"对外学"和"干中学"的国家学习能力，用于在制定和实施发展政策中纠错纠偏，并补偿一国发展早期天然存在的国家财政能力和法治能力的欠缺。尽管文章分析主要结合中国经验展开，但针对的是发展中国家共性问题，对广大发展中国家具有普遍参考价值。     

西藏脱贫攻坚与乡村振兴战略有效衔接探究

乡村振兴战略是以习近平同志为核心的党中央破解新时代不平衡不充分发展问题,在精准扶贫的基础上推进城乡融合发展,实现农业农村现代化作出的重大决策部署。2019年底,西藏74个县(区)均已实现脱贫摘帽,脱贫攻坚取得重大胜利。当前,西藏正处在巩固脱贫攻坚成果与推进乡村振兴战略并行的特殊时期,如何实现二者有效衔接、融合发展,并形成相互支撑、相互配合、协同推进的良性互动格局,对巩固脱贫攻坚成果,全面推进乡村振兴,实现人民共同富裕至关重要。     

Lottery pricing and price elasticity dispersion in the UK and Canada

We estimate effective price elasticities for different quantiles of the demand distribution of the UK National Lottery and the Canadian Lotto 649. We show that price elasticities vary significantly from draw to draw and have a tendency to increase with lottery participation and jackpot size. Our findings indicate that setting lottery rules on the basis of mean effective price elasticities should be faced with caution because expected profits are negatively related to the evident variation of elasticities among lottery draws. We also simulate alternative active rollover distributions and show that limiting the rollover accumulation by withholding portions and ploughing them back in future nonrollover draws is potentially profitable.