对高档住宅征收消费税的建议

配合国家对房地产市场的一系列调控政策,应通过对高档住宅征收消费税,缓解社会成员之间的分配不均,保护我国稀缺的土地资源,调整住房供给结构,引导合理的住房消费意识,平抑当前上涨过快的房价,降低房屋空置率。目前,应明确征收高档住宅消费税的理论依据、征收方式及税款的使用等具体思路。     

浅谈取保候审的现状及完善

取保候审是我国刑事诉讼法确立的五种强制措施之一,它在我国刑事强制措施体系中有着不可替代的优点和价值。但是在司法实践中,也暴露了取保候审的诸多弊端,取保候审的改革和完善是一项复杂的系统工程,要逐步扩大取保候审的适用范围,改变单一的取保候审担保方式,加强监督机制等。     

Process R&;D and Product Line Deletion by a Multiproduct Monopolist

Relative to single-product firms, a multiproduct monopolist can internalize the negative externalities of its R&D investments (the ``cannibalization effect') in two ways: (1) To lower R&D investment for each product; and (2) To delete some of its product lines so as to enlarge the market size for the remaining lines. It is shown that line deletion is profitable if products are close substitutes. If products are not close substitutes, the multiproduct monopolist keeps all product lines and invests less in cost-reducing R&D than single-product firms engaging in Cournot competition with product differentiation. However, it invests more in R&D than single-product firms if there are significant economies of scope in R&D, or if the oligopolistic firms can cooperate in their R&D decisions.      

Nonparametric Evaluation of Economies of Scope in the Context of Technical Efficiency: The Case of Rice and Vegetable Farms in Korea

This paper provides a nonparametric evaluation of economies of scope in the context of technical efficiency allowing for non‐convexity, with an application to Korean rice and vegetable farms. Relying on non‐parametric‐free disposal hull and data envelopment analysis approaches and input–output data for rice and vegetable farms from the Korea Farm Household Economy Survey data collected in 2007, this article examines technical inefficiency and its decomposition under non‐convexity and convexity. Empirical measures of technical inefficiency and its decomposition results are provided, with a focus on a component of technical inefficiency associated with economies of scope (i.e. diversification benefits) under non‐convexity in production technology. The decomposition measures of technical inefficiency include pure technical inefficiency, size inefficiency and diversification inefficiency. The results provide empirical evidence supporting size‐dependent diversification strategies, where benefits of diversification are larger for small farms on average compared to those of large farms.     

世界范围内工商关系演变历程及其启示

本文认为,世界范围内工商关系的演变经历了从批发商主导到制造商主导再到零售商主导等三个阶段。目前我国逐渐显现的零售商主导趋势恰恰是这一演变规律的表现,是一种必然的结果;中国目前零售力量的扩大是零售连锁迅速发展的结果;但零售主导的时代,并不意味着任何一个零售企业都能主导渠道,也不意味着任何一个制造商总处在被动地位;我国市场经济体制尚不完善,法律不健全,政府在处理渠道关系方面应发挥积极作用。     

信誉资本与会计诚信契约的自动履行

由于受到 "成本--效益"因素的制约,会计诚信契约的强制履行不可避免存在履约盲区,信誉机制在会计诚信契约的自动履行中的作用不可或缺.信誉机制对会计诚信契约自动履约范围大小由会计规则执行者的私人履约资本决定,因此,建立一个有利于私人履约资本生成和积累的社会制度环境是提高会计诚信水平的重要途径.     

国际银行业购并浪潮及中国对策

面对西方发达国家掀起的愈演愈烈的银行业购并浪潮 ,如何加快我国金融体制改革 ,提高商业银行的竞争力 ,积极应战入世后来自外资银行的激烈竞争 ,已成为一个不可回避且迫切需要研究的课题。所以有必要了解国际银行业购并浪潮及其特征 ,分析一下中国银行业购并的必要性 ,这样 ,中国银行购并才能有一个宽松的政策环境     

我国财产保险公司范围经济效应的实证检验与真伪性分析

我国自1996年实施产寿分业经营以来,保险公司数量急剧增加,财险业务中车险的比重不断上升,呈现出“一险独大”的市场状况。运用超越对数成本函数,对国内20家具有代表性的财险公司2005-2012年的范围经济状况进行检验发现,以保费为基础的检验结果与以总资产为基础的检验结果存在着很大差异,意味着我国财险公司的范围经济效应存在着“真伪性”。对此,通过对财务数据、业务结构、业务规模等数据的分析,鉴别了我国财险公司范围经济效应的“真、伪”性。     

Internationalization's effect on marketing learning: A study of Syrian firms

The aim of the present study is to understand the effects of international expansion on firms' acquisition of marketing learning. This study's focus on marketing learning complements previous research on the impact of internationalization on the development of foreign-market and technological knowledge. The research finds that the scope of a firm's international activities, perception of gaps in marketing knowledge, and external social capital positively influence firms' acquisition of marketing learning. However, firm's age at initial international market entry appears not to be a significant factor. The study adds to the very limited body of research on the marketing learning outcomes of international expansion, while also offering rare empirical insights from the Middle East on this important subject matter. The paper discusses implications for international managers, policy makers, and future researchers.     

中、德房屋征收拆迁补偿制度之比较研究

房屋征收属于我国特有的制度,是私有财产不受侵犯和自愿原则的例外,因此政府相应地遵循公平和等价有偿原则给被征收人以合理补偿,保障其可以获得新的产权,这就是征收补偿。我国对这一课题的理论研究并不充分,相应的法律制度也十分欠缺,从而导致实践中出现许多问题。本文通过引例将我国与德国在房屋征收补偿方面的规定与实践进行比较,用实例来诠释中国和德国在房屋征收补偿方面的差别;进而针对我国当前房屋征收补偿制度提出建议,以希对化解我国目前城市房屋征收拆迁中的矛盾冲突贡献一己之力。