我国区域产业转移的经济效应与变化趋势

区域产业转移是区域产业结构和产业布局调整的经济活动,并日渐成为强化区域合作与联动发展的一种常态现象。我国自近代工业产生以来几次较大规模的区域产业转移,呈现了特有的规律特征。作为区域资源配置的重要载体,我国区域产业转移对区域经济发展既有正面的积极效应,也有负面的消极影响。新一轮大规模的区域产业转移正在酝酿之中,未来的区域产业转移规模越来越大,层次越来越高,呈现出新的发展趋势。     

A GLOBAL SUPPLY CHAIN PROFIT MAXIMIZATION AND TRANSFER PRICING MODEL

In environments where tax rates in local regions do not represent major decision factors, a cost minimization methodology, which represents the most common optimization modeling approach for integrated manufacturing and distribution planning, can help formulate an effective integrated plan. However, when planning flexibility or alternatives exist because of differing local country tax rates and types and intra‐company transfer pricing options, cost minimization methodologies may inaccurately identify profit‐maximizing global production and distribution plans. Instead, a profit maximization model that explicitly evaluates decisions such as where to incur tax liabilities and how to set intra‐company prices may be required to develop an integrated global manufacturing and distribution plan. In this paper, we discuss and formulate a model that yields profit maximizing global production and distribution plans. We discuss the managerial implications of our results, and the potential applications and benefits of the model.     

突发信源模型存在的问题及其改进

在ＡＴＭ网络的流量控制问题的研究中，突发信源模型是一种被广泛采用的信源分析模型，然而，目前常用的突发信源模型并不完善，以致常常实际的队列分析。为此，本文提出了一种改进的突发信源模型，这种改进的模型不仅在理论上更加完善，而且更与情况相吻合。     

驱动与阻碍:网络位置影响知识转移的系统动力学研究

基于网络位置的“双刃剑”特性，从驱动机制和阻碍机制着手构建网络位置影响知识转移的系统动力学模型，并进行仿真和灵敏度分析。结果显示：知识转移受到网络位置驱动与阻碍的双重影响;当企业占据较高的网络中心度与较少的网络结构洞时，协同效应最显著，知识转移量最大。该研究揭示了网络位置对知识转移的影响机制，也可为企业选择合适的网络占位提供借鉴与依据。     

Transfer learning for hierarchical forecasting: Reducing computational efforts of M5 winning methods

The winning machine learning methods of the M5 Accuracy competition demonstrated high levels of forecast accuracy compared to the top-performing benchmarks in the history of the M-competitions. Yet, large-scale adoption is hampered due to the significant computational requirements to model, tune, and train these state-of-the-art algorithms. To overcome this major issue, we discuss the potential of transfer learning (TL) to reduce the computational effort in hierarchical forecasting and provide a proof of concept that TL can be applied on M5 top-performing methods. We demonstrate our easy-to-use TL framework on the recursive store-level LightGBM models of the M5 winning method and attain similar levels of forecast accuracy with roughly 25% less training time. Our findings provide evidence for a novel application of TL to facilitate the practical applicability of the M5 winning methods in large-scale settings with hierarchically structured data.     

创业社会网络中隐性知识转移激励模型研究

创业社会网络中隐性知识转移能够为创业带来持续发展动力，但一般的显性契约无法消除隐性知识转移过程中传播者可能存在的短期行为。从隐性知识转移的信任机制出发，将声誉模型与委托代理理论相结合，建立了拟合隐性知识传播者心理和行为特征的动态激励模型，分析了声誉效应在提高创业社会网络隐性知识转移效率中的作用，探讨了声誉效应的主要影响因素，并针对如何有效发挥隐性知识转移中声誉效应的激励作用提出了建议。     

Earnings,institutional investors,tax avoidance,and firm value: Evidence from Taiwan

This study examines the valuation of earnings from China and Taiwan by foreign and domestic institutional investors across a sample of Taiwanese electronics firms. We further compare the valuation of firm earnings reported in tax havens and non-tax havens, and whether these firms have changed tax avoidance activities since 2004 when the Taiwanese government enacted stricter auditing of transfer pricing regulation.Our findings show that both operating income from the home country and investment income are positively associated with firm value. Operating income from China, however, is not significantly related to firm value when institutional ownership of the firm exceeds fifty percent. This result indicates that operating income is valued differently, depending on the location from which the income was generated. Non-operating income enhances firm value regardless of the revenue source. We also report that foreign institutional investors favor operating income from domestic and investment sources over earnings generated from non-domestic sources and other non-operating income. Furthermore, our results suggest that firms rearrange reported profits from subsidiaries located in tax havens to affiliates in other countries following the transfer pricing audit guide Taiwan implemented in 2004. Results also indicate firms may have been shifting profits to other low-tax-rate countries, or to countries which do not require firms to pay taxes, even if they are not doing business in that country.     

市场激励型环境规制可以推动企业技术创新吗？——基于中国碳排放权交易机制的自然实验

提高环境标准以推进企业低碳环保转型是供给侧结构性改革的重要内容。在众多环境规制的政策工具中,以市场激励为导向的排放权交易机制在西方国家得到了较为广泛的认可与应用,但是否同样适用于尚处在转轨期的新型中国市场还有待进一步检验。本文基于中国2013年开始试点实施的碳排放权交易机制,考察了市场激励型的环境规制对中国企业技术创新的影响。研究发现:碳排放权交易机制的实施显著推动了企业的技术创新,且当碳市场的流动性程度越高,该市场激励型环境规制对企业技术创新的推动作用更加明显。但企业成本转嫁能力会在一定程度上削弱该环境规制的积极影响,当企业所承受的产品市场竞争程度更低、企业对客户和供应商的议价能力更高时,碳排放权交易机制对企业技术创新的推动作用相对降低。综上,本文的研究不仅从市场激励的角度丰富了环境规制与企业技术创新的相关文献,同时也为中国碳排放权交易实施的政策效果提供了微观证据,研究结论可为后续在全国范围内统一推进碳排放权交易市场建设提供政策参考。     

ATM交换中影响信元丢失性能内在因素的研究

本文首先建立ＡＴＭ交换中呼叫阻塞与信元丢失间的相关数学模型，然后通过数值计算和仿真结果，定量地给出了呼叫阻塞及其占有起伏对信元丢失性能产生的影响。     

流域生态补偿的支付意愿及影响因素——以南水北调中线工程受水区郑州市为例

基于支付卡式(PC)条件价值法(CVM)对南水北调中线工程受水区郑州市进行问卷调查,利用Tobit模型考察了受水区居民使用南水北调中线工程水源区水质和水量生态服务的支付意愿(WTP)。结果表明:在302个有效样本中,受水区居民具有正支付意愿的比例为84.44%,其中89.8%的居民支付意愿值为10元/月及以下。根据两类WTP评估方法得出的郑州市居民支付意愿为5~8.09元/月。居民异质性是支付意愿的重要影响因素,收入水平、教育水平、年龄和偏好的影响显著;从居民对水源产权的认知看,受访者默认拥有清洁水源使用权,支付意愿决策具有较强的自利动机;从居民支付意愿决策背景看,水量和水质变化影响了居民的效用水平,从而改变了居民参与流域生态补偿的支付意愿。应建立生态服务使用方直接参与的流域生态补偿机制,根据受水区居民真实支付意愿对水源区进行生态补偿。