激发极化法和可控源音频大地电磁法在铅锌矿勘探中的应用

介绍了内蒙古自治区某地铅锌矿勘探中激发极化法和可控源音频大地电磁法（CSAMT）的综合应用,结合地质资料分析了测区铅锌矿的视电阻率和视极化率异常特征,探讨了中阻高极化异常区域以及高阻高极化异常区域两种方法结合的效果,为后续工作的开展提供了依据。     

Institutional duality and human resource management practice in foreign subsidiaries of multinationals

We examine how institutional context affects the decisions that subsidiaries of multinational corporations (MNCs) make in pursuing particular human resource management (HRM) practices in response to institutional duality. Drawing on Varieties of Capitalism, along with the concept of intermediate conformity, we argue that the use of particular HRM practices by MNC subsidiaries will differ depending on both the combination of home and host institutional contexts, and on the nature of the particular practice under consideration. Using data from a survey of HRM practices in 1196 firms across 10 countries, we compare HRM practices in subsidiaries located and headquartered in different combinations of liberal and/or coordinated market economies. Our study suggests MNC subsidiaries conform only to the most persuasive norms, while exercising their agency to take advantage of the opportunities presented by institutional duality to adopt practices that distinguish them from indigenous competitors.     

Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis

This paper represents an attempt to incorporate concepts and issues stemming from the global financial crisis (GFC) into the typical Intermediate Accounting, two-course sequence as taught in North American colleges and universities. The teaching approach which the authors advocate embeds the GFC throughout these courses. The main expected outcome from this project is a greater appreciation on the part of the accounting and finance majors that other business disciplines ‘matter.’ Put differently, those disciplines, including economics, banking, and management, interface with accounting and finance. Therefore, to understand accounting, students must be conversant with the other disciplines. The principal interrelating concepts we cover in this approach are as follows: capital maintenance, liquidity, solvency, financial leverage, efficient market hypothesis, transparency in disclosure, derivatives, fair valuation, moral hazard, and ethics.

Editor's Note : The continuing repercussions of the GFC were felt on the day when the final version of this paper was submitted (8 August 2011) due to Standard & Poor's downgrading the credit rating of the USA for the first time ever (from AAA to AA+) and this, coupled with problems relating to financial stability across the Eurozone, triggered huge falls on stock markets throughout the world.     

Trade Liberalization,Skill‐linked Intermediate Production and the Two‐sided Wage Gap

Abstract

A rising wage‐gap, almost universally, in the last two decades has contradicted the age‐old conventional wisdom of asymmetric wage movements across nations when trade is liberalized. We offer an explanation that fits well with the emerging trade pattern between the developed and more advanced developing countries like India and Mexico. We argue that a tariff reduction in the South on imports of an intermediate good from the North may raise the wage‐gap in both the North and the South. The price of the intermediate good moving in different directions and different factor‐intensity‐ranking of this good relative to the two different final goods produced in the two countries underlie this result. Rising wage inequality may specially affect the South because educational expenses and infrastructure do not allow ready transformation of the vast masses of unskilled workers into skilled workers. Hence, the policy lesson of the paper seems to be more public effort in arranging for smoother acquisition of human capital by the unskilled.     

旅游饭店中级职业经理人胜任特征模型研究

研究在文献分析和行为事件访谈基础上,设计旅游饭店中级职业经理人胜任特征调查问卷,对南京市旅游饭店中级职业经理人群体实施抽样调查,采用探索性因子分析和验证性因子分析方法探索和检验胜任特征模型的合理性和有效性。探索性因子分析结果表明,旅游饭店中级职业经理人的胜任特征由"沟通与团队建设"、"职业道德与特质"、"自主学习力"、"自我控制和执行力"、"管理思维"五个维度22个特征要素构成;验证性因子分析表明,"沟通与团队建设"、"职业道德与品质"、"自主学习力"、"自我控制和执行力"、"管理思维与工作绩效"的标准化路径系数分别为0.60、0.50、0.48、0.60、0.59,模型能够预测和反映工作绩效。     

A rehabilitation of effective protection

This note argues that the declining interest in the theory of effective protection is not justified, shows how the existence of intermediate goods affects the basic economics of tariffs, gives a simple proof of the symmetry of export subsidies and import duties with intermediate goods, and then applies the theory to analyze a potential route to free trade that could have minimal objections from special interests.     

The welfare impacts of a revenue-neutral switch from tariffs to VAT with intermediate inputs and a VAT threshold

The debate about replacing tariffs with value-added tax (VAT) in developing countries has paid little attention to the role of VAT as an input tax on the informal sector and has overlooked the usefulness of changing the VAT threshold in a revenue-neutral switch from tariffs to VAT. This paper contributes to the literature by addressing these two issues via a heterogeneous firm model of a small open economy with endogenous firm entry and VAT compliance. The results found indicate that the VAT collected on intermediate inputs consumed by the informal sector not only reduces the benefits of evading VAT, but also diminishes the production distortion between the formal and the informal sectors. The use of a change in the VAT threshold to offset lost tariff revenue leads to welfare gains; however, the source of such gains is different from that of a change in the VAT rate. While an increase in the VAT rate expands informality, a revenue-equivalent decrease in the VAT threshold reduces informality. These novel results suggest that the VAT threshold plays an important role in the design of revenue-neutral tax reforms.     

深度融入全球价值链会缩小还是扩大地区差距？——中间品前向关联与后向关联的反向影响

地区生产通过中间品进口（前向关联）融入全球价值链带来的技术溢出效应可以促进经济活动的空间扩散,进而有利于缩小地区差距;而地区生产通过中间品出口（后向关联）融入全球价值链通常会促使生产要素向发达地区集聚,进而产生经济极化效应并扩大地区差距;中间品前向关联与后向关联对地区差距的反向作用受到地区经济贸易水平和结构以及制度环境的制约和影响,因而在经济实践中表现出地区、贸易伙伴、制度环境等多方面的异质性。以2000—2013年中国30个省级区域为研究样本,采用各地区地级市夜间灯光亮度的基尼系数衡量地区差距,运用投入产出模型测度中间品前向和后向关联指数,分析表明：整体上看,中间品前向关联有利于缩小地区差距,而中间品后向关联促使地区差距扩大;前向关联的经济扩散效应主要体现在东部省份,且得益于从OECD国家进口中间品;后向关联的经济极化效应则只在中部省份显著存在,且主要源自对非OECD国家出口中间品;产品和要素市场化程度越高的地区中间品前向关联缩小地区差距的效应越明显。因此,应优化中间品贸易的产品结构和空间布局,适当增加从发达国家的高质量中间品进口,推动中间品出口扩张从“集约边际”向“广延边际”转变,加快产品和要素市场化改革进程,以形成深度融入全球价值链与区域经济协调发展的联动机制,构建双循环新发展格局。     

International trade and firms' attitude towards risk

This paper examines the optimal production and trade decisions of the domestic firms facing uncertainties owing to the exchange rate volatility under mean-variance preferences. The impact of uncertain exchange rate fluctuations on trade is evaluated in a partial equilibrium framework, using the concept of risk-aversion elasticities. These elasticities measure how sensitive the firms are towards substituting between return and risk at the margin, with respect to changes in the distribution of the spot exchange rate. This simplest possible analytical framework is useful for explicit empirical estimation of risk-aversion elasticities in the literature of international economics.     

生产性服务进口与高技术制成品出口复杂度——基于跨国面板数据的实证分析

高技术制成品技术复杂度越高,生产过程中需要的高级生产性服务投入就越多,生产性服务进口可通过提供更多更好的中间服务投入来促进一国专业化生产和出口高复杂度的高技术产品,从而提升一国商品尤其是高技术制成品的出口复杂度。本文根据52个国家的跨国面板数据进行实证分析,结果发现:与所有商品出口复杂度相比,生产性服务进口对高技术制成品出口复杂度的促进效应更大;与发展中国家相比,生产性服务进口对发达国家出口复杂度的影响更突出;不同部门生产性服务进口对高技术制成品出口复杂度的促进效应存在较大差异,其对发达国家和发展中国家高技术制成品出口复杂度的影响也差异明显。