价值链形态演变与模块化组织协调

国内外许多学者持模块化生产方式导致模块化组织的观点，但这只是表面认识。本文认为。价值链形态演变以及价值链边界的放松是模块化组织形成的原因之一。而模块化技术的应用则是价值链不断发生变化的根本原因。随着模块化技术的应用和不断发展。一方面。协调生产方式的市场和组织在不断模块化：另一方面，垂直一体化企业的组织结构也在不断松散．并且以知识和交易等意识能力要素所决定的价值生产方式越来越成为经济发展的主导。     

专科英语课堂教学方法初探

以启发式为总的指导思想,在基本教学原则指导下提出专科英语课堂教学的组织方法,分别命名为"模拟任务实践""发散渗透分析""未知信息沟通""才能展示—同声传译"。     

现代坡屋顶形式的发展及对城镇景观的影响

在城市景观设计这个新兴的综合学科里,有关城市景观乃至城市设计理论都有较为完善的论述,但是有关于城市景观的另一个视角——从高处俯瞰屋顶的角度出发来评论城市景观的论述较少。本文从建筑设计和景观设计的角度来审视,提出建筑第五立面对城市景观的影响,不仅从正常视角(人在地面上的视角),而且从俯视的角度来评价城市景观设计,这在城市建设立体化、建筑群落地标化的今天有其独特的意义。     

Optimal insurance under moral hazard in loss reduction

This study investigates the optimal insurance when moral hazard exists in loss reduction. We identify that the optimal insurance is full insurance up to a limit and partial insurance above that limit. In case of partial insurance, the indemnity schedule for prudent individual is convex, linear, or concave in loss, depending on the shapes of the utility and loss distribution. The optimal insurance may include a deductible for large losses only when the indemnity schedule is convex. It may also include a fixed reimbursement when the schedule is convex or concave. When the loss distribution belongs to the one dimensional exponential family with canonical form, the indemnity schedule is concave under IARA and CARA, whereas it can be concave or convex under DARA.     

Covariance dependent kernels,a Q-affine GARCH for multi-asset option pricing

This paper introduces a class of multivariate GARCH models that extends the existing literature by explicitly modeling correlation dependent pricing kernels. A large subclass admits closed-form recursive solutions for the moment generating function under the risk-neutral measure, which permits efficient pricing of multi-asset options. We perform a full calibration to three bivariate series of index returns and their corresponding volatility indexes in a joint maximum likelihood estimation. The results empirically confirm the presence of correlation dependance in addition to the well known variance dependance in the pricing kernel. The model improves both the overall likelihood and the VIX-implied likelihoods, with a better fitting of marginal distributions, e.g., 15% less error on one-asset option prices. The new degree of freedom is also shown to significantly impact the shape of marginal and joint pricing kernels, and leads to up to 53% differences for out-of-the-money two-asset correlation option prices.     

宅基地资格权立法表达与实现形式研究综述

研究目的：系统梳理宅基地资格权立法表达与实现形式的相关研究，明确当前宅基地资格权研究的热点、观点及进展，为未来深化宅基地资格权的研究提供参考。研究方法：CiteSpace的文献计量法与文献归纳法。研究结果：（1）当前学界对于宅基地资格权的关注度持续上升，研究内容日渐深化与多元化；（2）当前对宅基地资格权立法表达的研究，主要集中在宅基地资格权的立法困境、法律属性及入法路径三方面；（3）当前对宅基地资格权实现形式的研究，可总结为宅基地资格权实现困境、实现模式、实现路径三方面。研究结论：目前宅基地资格权研究内容主要服务于农民权益保障和乡村振兴战略，研究方法呈现多学科交叉融合态势，研究成果为深化宅基地制度改革提供了重要的理论支撑和科学依据。未来研究需重点关注宅基地资格权入法困境，明确宅基地资格权法律性质，探究宅基地资格权权能及居住保障权益实现的多样化形式，探索建立宅基地资格权退出机制。     

How Does Corporate Social Responsibility Affect Corporate Continuous Innovation?

From the perspective of sustainable development, this paper analyzes the impact of corporate social responsibility (CSR) on the corporate continuous innovation based on the theory of innovation economics and the demand for innovationdriven development, and then conducts a series of empirical tests based on a sample of Chinese A-shared listed companies from 2008 to 2016. The results show that better CSR performance is conducive to the continuous innovation, and this positive relationship is more pronounced for firms with voluntary accounting information disclosure, for firms of non-high-technology industries, and when policy uncertainty is high. This paper not only enriches the literature on CSR but also provides theoretical references for the innovation practice of enterprises under the innovation-driven strategy.     

Shareholders’ tax incentives and changes in the organizational form of foreign operations

This study examines whether the tax incentives of home-country shareholders influence the organizational form changes of foreign operations. While a corporation and a limited company (LC) in South Korea are treated the same for Korean tax purposes, an LC can be treated as a pass-through entity for U.S. tax purposes. This tax treatment of LCs can create incentives for U.S. owners to convert their Korean corporations to LCs. We find that private corporations owned by U.S. shareholders are more likely to convert to LCs than those owned by non-U.S. shareholders. We also find that the tax costs and benefits of conversion affect the likelihood of LC conversion for U.S.-owned firms. Overall, our results suggest that multinational corporations use organizational form changes as a tool for international tax strategies.     

数字经济背景下对中国新就业形态的现状分析及发展建议

新就业形态作为在数字经济背景下衍生出的一种新经济业态，凭借其智能性、灵活性在经济体系中飞速发展。在数字经济推动下的新就业岗位促进了劳动者素质水平改善、就业资源配置效率提高、男女就业不平等性降低，但同样也造成了对传统产业的冲击、劳动力结构不平衡、新就业者劳动权益保障不足等问题。因此，国家应该持续完善新就业形态相关法律和监管机制，努力提高全体劳动者数字化素质，协助传统产业进行数字化升级。     

人类文明新形态的深刻内涵、出场逻辑和价值旨趣

中国共产党在领导人民百年奋斗征程中创造了人类文明新形态,开创了人类未来发展前所未有的光明图景。就其深刻内涵而言,人类文明新形态立足人类社会,彰显全面性、协调性、和平性、包容性,追求人的自由而全面的发展。就其出场逻辑而言,人类文明新形态遵循辩证性的审视资本主义文明和前瞻性的把握文明时代的发展趋势的理论逻辑,革命性的回应西方文明中心论的话语霸权和科学性的拓新人类文明发展史中的术语表达的话语逻辑,创造性的激活和创新性的发展中华优秀传统文化的创新逻辑。就其价值旨趣而言,人类文明新形态加速了中华民族伟大复兴的历史进程,展现了社会主义文明在中国的强大生机活力,提供了人类文明未来发展的中国向度。