日本的R&D税收抵免制度及对我国的启示

日本是较早实施RD税收激励的国家,本文通过对日本RD税收抵免制度发展历程、RD活动及RD费用界定、税收激励的主要内容、RD支出的财税处理等进行解析,试图为我国RD税收抵免制度的完善提供可借鉴的经验。     

ALTERNATIVE WEIGHTING APPROACHES TO COMPUTING INDEXES OF ECONOMIC ACTIVITY

This paper compares the weighting schemes in the traditional, principal component and dynamic factor approaches to summarizing information from a number of component variables. To facilitate the comparison, we propose a framework to discuss the approaches with respect to their implied loadings in a latent variable model. We also propose a way to transform the dynamic factor index into an analogous index which is a weighted average of the components. The framework shows the strengths and weakness of the alternative weighting schemes and the sense in which the dynamic factor approach has the advantage of capturing both the significance and the variability of the components.     

Regional variations in entrepreneurial cognitions: Start-up intentions of university students in Spain

Empirical research has recently paid considerable attention to the role of environmental factors in explaining regional variations in entrepreneurial activity. However, cognitive models have not usually included these factors in their analyses. Therefore, the main objective of this study is to identify some of the environmental cognitive elements that may explain regional differences in start-up intentions. Thus, an entrepreneurial intention model is developed, theoretically based on the planned behaviour approach, institutional economic theory and social capital theory. The empirical analysis is carried out using structural equation techniques over a sample of 549 final year university students from two Spanish regions (Catalonia and Andalusia). Results confirm that valuation of entrepreneurship in each region helps explain regional differences in entrepreneurial intentions. As expected, social valuation of the entrepreneur was higher in the more developed region (Catalonia), positively affecting perceived subjective norms and behavioural control. In Andalusia, the influence of perceived valuation of the entrepreneur in the closer environment was more important, affecting attitude towards the behaviour and subjective norms. These results explain some of the differences in the pool of potential entrepreneurs in each region. They also justify the need by public-policy decision-makers to promote more positive entrepreneurial values in relatively backward regions.     

大学生农村创业基地建设理论与实践

作为推动大学毕业生到农村基层就业创业的桥头堡,大学生农村创业基地的建设有着拓展大学生就业渠道,促进作为重要生产要素的大学毕业生成规模反向流动至农村的重要时代价值,应得到地方政府、高校和村级组织的高度重视。通过对大学生农村创业基地类型、特征和主要任务的理论分析,立足实践提出了基本建设路径,即通过搭建运行平台、设立农村创业服务中心等专门组织机构、完善管理制度、联合社会各界定期开展项目招标、构建经费政策扶持体系、有效控制风险等途径保障大学生农村创业基地科学发展。     

Does Multinationality Affect the Propensity to Innovate? An Analysis of the Third UK Community Innovation Survey

The paper is developed at the interface between internationalization and innovation studies. It utilizes data on innovation from the UK Community Innovation Surveys 3 and 2 (CIS3 and CIS2) to assess whether multinationality affects the innovation propensity of surveyed enterprises. The indicators of innovation propensity—our dependent variables—are taken from the following CIS sets of variables: innovation outputs; innovation inputs; innovation outcomes (patent applications); innovation continuity/sustainability. The latter element is considered to be the ability of the enterprise to sustain innovation over a long period of time and the relevant variable is derived from both CIS3 and 2 data. This allows the paper to introduce dynamic elements into the analysis. Four hypotheses are developed and tested. Our main hypothesis states that multinationality per se (i.e. being part of a multinational company network) affects the propensity to innovate. We also test for three sub‐hypotheses related to characteristics of multinationality: belonging to a group vs being independent; degree of multinationality; being part of a foreign vs domestic multinational. The results show that all those CIS enterprises that belong to a multinational corporation—whether UK or foreign—are more likely to exhibit innovation propensity; they are also more likely to engage in innovation activities on a continuous basis.     

创业网络的概念发展——一个系统的三维模型

创业网络研究已经取得了较为丰富的成果,但是对于创业网络概念本身还缺乏系统化的概念框架。本文对创业网络概念进行了界定,并且从关系主体、关系属性、关系产出三个维度对创业网络概念内涵进行了探讨,基于上述分析,本文提出了一个系统的创业网络三维概念模型。     

我国中小民营企业家创新能力的影响因素:理论与实证分析

在理论分析的基础上,提出企业家创新能力的影响因素包括经验水平、管理培训、市场型网络、专家型网络、成就动机以及自我效能感,且企业家的经验水平对企业家创新能力的影响受企业家自我效能感的调节。应用回归模型对研究假设进行检验。结果表明:成就动机、专家型网络和市场型网络是影响企业家创新能力的重要因素;经验水平、管理培训以及自我效能感对企业家创新能力无显著影响。最后,对该实证研究结果与理论分析不符的原因进行了分析。