浅议城市房地产税中土地使用权的计税依据

城市房地产税的计税依据是企业账载的房屋原值,土地使用权是房屋价值的重要组成部分。由于土地和房屋的使用年限不同,并且存在道路、绿化等独立于房屋之外的土地,如何在时间和空间上界定城市房地产税中土地使用权的计税依据,本文结合税法及企业会计制度的现行规定,根据城市房地产税的立法精神,对此问题进行了阐述。     

上市公司可持续发展问题研究

本文认为，上市公司经营的稳定性、业绩的成长性和发展的持续性界定为可持续发展。本文通过对123家可持续发展能力不足和11家具有较强可持续发展能力的两类上市公司研究发现，完善的公司治理则是可持续发展的基础，大股东掏空上市公司、违规担保和委托理财、盲目进行不相关多元化投资、欺诈上市是导致上市公司难以持续经营的主要原因，而专注主业、善于资本经营，品牌、创新和管理优势是实现上市公司可持续发展的关键因素.     

税收竞争、税收负担与经济发展的关系及政策选择

税收负担与经济增长的相关理论证明,适度的低税负有利于经济增长,但因税收负担不公平而形成的税收竞争格局在刺激我国经济快速发展的同时也拉大了内部差距,进一步强化了不公平竞争。随着经济全球化浪潮的加速,国际税收竞争也越来越激烈。因而,针对我国国内经济差距扩大的现实国情,改革相应的财政税收制度,采取灵活的税收竞争政策已成为保持我国经济持续快速发展的迫切要求。     

Modelling growth and revenue for Swedish hotel establishments

This paper provides first estimates of the determinants of output growth of Swedish hotels based on establishment data. Growth of overnight stays is modelled as a function of initial size, age, type of accommodation, location and hotel prices measured as average revenues per guest nights. The empirical model accounts for potential endogeneity of hotel prices through the two-stage least absolute deviation model (2SLAD) and the instrumental variable quantile regression method. 2SLAD estimates show a positive and significant relationship between hotel prices and subsequent growth. The relationship is nonlinear with a decreasing impact as the price level increases. Growth of establishments is significantly higher for smaller and younger hotels. An important result is that city hotels, in comparison to tourist and other hotels – which are mainly located outside urban areas (in the mountains and at the sea) – exhibit significantly higher growth rates with a gap between 2.2 and 3.4 percentage points. Furthermore, the positive impact of hotel prices on growth is larger for high-growth establishments. Accommodation prices significantly decrease with the number of local competitors with a non-linear form and increase with size. City hotels and accommodation in the capital city have the highest revenues per guest night.     

Income and religion: a heterogeneous panel data analysis

A recent empirical literature has addressed the relationship between income and religion, but most of the studies are based on microdata. Macroeconomic analysis of the issue has largely ignored the potential heterogeneity between countries. Using retrospective data on church attendance rates for a panel of countries between 1925 and 1990, we apply heterogeneous panel data estimators and reveal that the effect of participation in religious activities on income per capita is mostly non-significant. This is consistent with some of the recent research that casts doubt onto the influence of religion on income, once causality is taken into account.     

企业可持续发展相关关系浅析

通过厘清企业可持续发展与企业增长、企业发展及企业可持续发展能力之间概念的区别,并进一步辨析其中相互的关系,试图揭示企业可持续发展的深刻内涵。     

港口物流与珠海经济增长关系分析

本文运用经济学的基本原理和分析工具,以珠海港口物流与经济增长之间的关系为研究对象,通过定性和定量相结合的方法,研究港口物流发展对珠海经济增长的作用和贡献。通过分析珠海的港口物流发展水平对其所在地区经济增长的影响程度,提出相应的政策建议,为合理建设现代化港口和经济的持续发展提供理论支持。     

Economic Growth and Political Regimes

The absence of continuous regime type measures that focus on institutions rather than outcomes besets studies on whether democratic or authoritarian regimes grow faster. Additional shortcomings include the failure to consider development stages and the erroneous endogenous specification of regimes. Given panel data on 105 countries from 1960 to 1989, the effective party/constitutional framework measure does not correlate with growth or investment in the total sample. But considering development levels, some evidence indicates that discretion decreases growth in advanced areas, and, contrary to theory, inhibits investment in poorer countries. Also, single-party dictatorships have higher investment ratios but do not grow faster than party-less regimes.     

晋西北风沙源治理区柠条生长规律研究

以晋西北风沙源治理区五寨县柠条解析资料为基础进行回归分析，确定柠条枝径、枝高的最优生长模型，并用实测数据绘制枝径、枝高的连年生长量和平均生长量曲线，进行生长分析，结果表明，晋西北风沙源治理区柠条枝径以韦布尔模型为最优，枝高以坎派兹模型为最优，3a＜树龄＜8a时，柠条的生长速率相对较快；枝径连年生长量和平均生长量均在8a时增加迅速，枝高连年生长量和平均生长量最大值出现时间均较枝径提早，分别出现在4a和6a时。     

苏南地区被撤并乡镇驻地再利用研究——以南京市六合区为例

自20世纪90年代起苏南地区在全国率先启动了以乡镇合并、村庄撤并为主要内容的村镇区划整合工作,有力地推动了该地区乡村的集聚发展,但是也逐步带来一些新的问题,特别是已撤并乡镇驻地缺乏科学合理的再利用,在一定程度上制约了乡镇合并的集约效果。在回顾比较苏南地区村镇区划整合的效果基础上,从新型城市化下城乡统筹和建设新型乡村社区的要求出发,分析被撤并乡镇驻地后续发展建设存在的问题,从均等化与集约化相结合的要求出发,提出该地区被撤并乡镇合理再利用的基本方向。以南京市六合区为例,对被撤并乡镇驻地合理再利用的模式进行了探讨。