铁路运输成本结构分析

铁路运输是物流系统中成本支出非常大的子系统。如何在维持甚至提高客户服务水平的前提下削减运输成本,是摆在物流管理者和决策者面前的重要问题。文中首先重点分析了铁路运输成本的构成及计算,接着从公司角度介绍了公司应支付给国家铁路部门的费用,最后针对如何降低运输成本,提出了一些措施和建议。     

推动武汉城市圈区域经济一体化举措与启示

只有创新地方政府管理体制,调整行政区划、转变政府职能、改革政府机构、重塑府际关系以及创新区域管理运作机制,才能解决区域经济一体化发展中的制度瓶颈问题,促进地方政府管理体制与区域经济一体化发展之间的和谐互动。     

Spectral Risk Measures: Properties and Limitations

Spectral risk measures (SRMs) are risk measures that take account of user risk-aversion, but to date there has been little guidance on the choice of utility function underlying them. This paper addresses this issue by examining alternative approaches based on exponential and power utility functions. A number of problems are identified with both types of spectral risk measure. The general lesson is that users of spectral risk measures must be careful to select utility functions that fit the features of the particular problems they are dealing with, and should be especially careful when using power SRMs.

推行消费型增值税与当前宏观调控的协调性分析

我国实行消费型增值税的必要性已取得社会各界的广泛共识,税改基本已成定局。但2007年下半年以来的经济过热格局,促使12月的中央经济工作会议将防止经济转向过热和明显通胀作为2008年的调控目标。在如此背景之下,全面推行消费型增值税与宏观调控目标就出现若干矛盾。本文通过对各种宏观经济因素和消费型增值税的经济效应分析,指出两者矛盾的根源所在,并以此为基础提出构建两者协调关系的路径选择。     

新疆科技成果转化体制机制影响因素分析及对策研究

促进科技成果转化是实施创新驱动发展的关键环节,同时也是新疆科技与经济结合中的热点和难点问题,为研究分析制约新疆科技成果转移转化的深层次原因,对新疆科技成果转移转化的基本情况以及新疆科研院所和高校以及部分企业、转移转化服务机构的科技成果转化工作开展了问卷调查和实地调研。从政策落实情况、无形资产处置、科技成果收益分配、定价方式、成果转化模式以及成果转化资金来源等方面分析了制约新疆科技成果转移转化的主要因素,并提出促进新疆科技成果转化的可行性建议和相关措施。     

Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe

This paper examines the extent to which the introduction and tightening of transfer pricing frameworks deter income shifting strategies by European multinational companies. To do so, we have built an index that measures the transfer pricing framework strictness by host country and year. Then, tax rate differentials are used to capture profit-shifting incentives and are interacted with the strictness index to assess whether the host country's transfer pricing framework impacts profit-shifting behaviour. The index is shown to increase significantly over the sample period, indicating that the scrutiny of related party transactions by European governments has increased over the period 2001–2009. Using a sample of European foreign subsidiaries, the results suggest that the stricter the transfer pricing framework the lower the tax rate difference sensitivity of reported earnings. This indicates that tightening the transfer pricing framework is capable of dissuading multinational companies from shifting profits from higher- to lower-tax countries.     

Capital Flows During Quantitative Easing: Experiences of Developing Countries

A potentially important side effect of quantitative easing (QE) by the United States Federal Reserve was the expansion of capital flows into developing countries. As a result, there were widespread concerns that reversing QE might trigger financial instability in those countries. The central objective of our article is to empirically investigate this important issue by (1) examining the effect of QE on capital flows into developing Asia and (2) identifying the most significant factors that influence the effect of a QE taper tantrum on exchange rate instability. We find that capital flows into developing countries during QE were at least comparable to those before the global financial crisis. We also find that capital flows during QE and the symptoms of those capital flows such as high inflation, credit expansion, and the deterioration of the current-account balance accounted for much of the destabilizing effect of a QE taper tantrum. While there is no evidence that macroprudential policies directly reduce the destabilizing effect, they can nevertheless be useful preemptive measures.     

海运集群电商化发展路径分析

海运业在我国国民经济中占据重要地位,如何促进我国海运业蓬勃发展,是一项重要研究课题。结合海运产业集群和电子商务的发展现状,分析了产业集群和电子商务二者之间相互影响的作用机理,得出了产业集群与电子商务联动发展的机理模型。在此基础上,对海运电子商务平台进行了简要的设计,并对其各子系统结构进行了规划和论述。最后,有针对性地提出促进海运集群电商化发展的对策建议。     

高风险偏压浅埋隧道施工技术研究

偏压浅埋V级围岩级岩石隧道施工具有风险大、地质情况复杂、施工难度大等特点。本文结合铜九铁路蛤蟆岭偏压隧道施工,总结出开挖施工技术、软弱围岩施工技术措施、初期支护及衬砌施工技术措施、防渗漏技术措施、高风险偏压、隧道施工技术保证措施、浅埋隧道施工注意事项等施工要点,为同类工程提供借鉴。     

对福建省生态公益林收购的几点思考

在深入实践调研的基础上,阐述了福建省生态公益林建设现状,分析非国有生态公益林收购面临的问题,并提出关于福建省生态公益林收购的若干对策与建议,对今后生态公益林收购有着重要的参考价值。