FDI引进与中国区域制度变迁的互动机制研究——来自中国各地区的经验证据

对我国各区域2004年和2008年8个制度因素指标的实证比较分析发现,我国东、中、西部地区制度变迁呈梯度递减趋势,西部地区制度变迁严重滞后;对我国各地区8个制度因素2001—2003年当期、滞后一期、滞后二期24个因子与FDI引进关系进行的计量经济检验表明,FDI在我国三大区域的聚集与制度因素呈显著的相关性;利用1984—2008年数据对制度因素与FDI的因果关系检验表明,制度变迁与FDI的引进存在双向因果关系。根据实证研究结论,各地区在FDI的引进中要重视制度软环境的建设,尤其是西部地区应主动进行强制性制度变迁,通过制度环境的改善吸引FDI流入,进而以FDI来带动西部地区的制度演进,最终形成制度变迁和FDI相互促进、相互推动的良性循环,以此缩小地区差距,实现区域经济的协调和均衡发展。     

太空旅游纠纷的司法解决初探

随着时代的发展,太空旅游正逐步兴起,但太空旅游在兴起的同时还会带来相关旅游纠纷问庙．司法解决是化解纠纷的最后武器。以理论和实证结合分析法从太空游客的法律地位、太空旅游纠纷的司法管辖权、证据制度和具体审理4个主要环节出发,对太空旅游纠纷的司法解决进行了初步探讨。     

How to Choose a Working Model for Measuring the Statistical Evidence About a Regression Parameter

Consider using a likelihood ratio to measure the strength of statistical evidence for one hypothesis over another. Recent work has shown that when the model is correctly specified, the likelihood ratio is seldom misleading. But when the model is not, misleading evidence may be observed quite frequently. Here we consider how to choose a working regression model so that the statistical evidence is correctly represented as often as it would be under the true model. We argue that the criteria for choosing a working model should be how often it correctly represents the statistical evidence about the object of interest (regression coefficient in the true model). We see that misleading evidence about the object of interest is more likely to be observed when the working model is chosen according to other criteria (e.g., parsimony or predictive accuracy).     

浅析施工索赔

我国已加入WTO，建筑施工企业将更加踊跃地参加国内外建筑市场的竞争，将按国际通行的法律制度处理施工中遇到的问题，其中重要的一项是索赔问题。本论述了产生索赔的原因、索赔证据、索赔的程序，以及索赔的策略。     

浅谈税务稽查取证工作

在税务稽查中取得的各种证据是做出税务行政处理决定的最直接的依据。目前,我国在税务稽查取证的实践中存在取证不够确凿、充分;手段和方式相对单一;取证权限不足、取证工作难度大;取证后的证据保管不力等问题。针对这些问题,本文提出了相关的建议。     

内部控制对反倾销企业税负影响的实证分析

从理论上分析了内部控制对反倾销企业税负的影响,并在涉诉反倾销企业问卷调查的基础上,又对内部控制与反倾销企业采信度和税负水平进行了实证检验。研究结果表明,企业控制环境中的反倾销知识和人才、控制活动要素中的职务控制和预算控制以及风险评估要素中的目标设立和风险评估与企业反倾销调查举证的采信度存在正相关关系;控制活动的职务分离控制,风险评估要素中的目标设立和风险评估要素均与企业终裁中被征反倾销税负水平高低呈负相关关系。     

An arbitrator looks at grievance arbitration

This article is an overview of the major considerations that are crucial in the thought processes of an arbitrator in deciding a grievance-arbitration case. An arbitrator’s first obligation is to interpret and apply provisions of the labor agreement in a manner consistent with the intent of the parties. Past practices or precedents are often considered by arbitrators to assess the intent of the parties and to decide certain issues. The most subjective area confronting arbitrators is that of fairness and equity, primarily in discipline/discharge matters where just cause must be demonstrated. Most arbitrators apply the preponderance of evidence standard as the required burden of proof in deciding equity matters. Consistency in handling of prior cases and documentation are especially important in an arbitrator’s weighing of evidence. In summary, grievance arbitration is an extension of democratic due process to the industrial and business world. This article was prepared for presentation at a seminar sponsored by the American Management Foundation, May 6–7, 1993 (Chicago, Illinois). It is a revised, updated version of an article that originally appeared in the October, 1978 issue ofPersonnel Journal.     

Globalisation, capital mobility and tax competition: theory and evidence for OECD countries

Are the predictions of tax competition theory wrong? While the tax competition literature predicts that taxes on income from capital decrease with increasing globalisation, past empirical studies on various data find contradicting evidence. By using different data and additional elements of economic theory, this paper aims to challenge the empirical contributions. For a panel of 14 OECD countries and for the period 1967–1996, we find that globalisation has indeed a negative and significant impact on corporate taxes. Furthermore, globalisation tends to raise labour taxes and social expenditures. As a consequence, the so-called “efficiency” and “compensation” hypotheses of globalisation are not competing, but rather, both appear to apply at the same time. Efficiency has an impact on the tax-mix, whereas compensation is provided through increased social expenditures.     

欧盟对华反倾销的会计思考

我国已成为欧盟反倾销的最大受害者：欧盟反倾销判定与市场经济标准关系、中国企业应诉反倾销过程中会计举证以及以往会计举证不利的原因说明会计作用的关键与重要；应对欧盟反倾销的会计对策是会计制度与国际会计准则靠拢，建立反倾销监控和会计支持决策系统等。