Taxation and corruption: theory and firm-level evidence from Uganda

This article develops a simple framework to analyse the negotiation over bribe and tax payments during the tax collection process. We show that the larger the bribe a firm offers to a tax collector, the larger the tax rebate it gets. More particularly, we show that the negotiation over bribe and tax payments hinges on four other factors: firms’ official liabilities, detection, firms’ negotiation power and red tape costs imposed on firms. Some of the predictions from the theoretical model are tested using firm-level data from Uganda. We find that bribe and tax payments are inversely related, thereby supporting the hypothesis of a negotiation taking place between firms and tax collectors. In particular, a 1% point increase in average bribe payments per employee is associated with a 7% point reduction in average amount of tax payments per employee. Results are robust to various instruments dealing with the endogenous relationship between bribes and taxes.     

从李世珍会试朱卷的发现谈起——破解李叔同“平湖监生”之谜

文章通过对李世珍会试朱卷的考证分析，用大量的事实说明李叔同的祖籍是天津而不是浙江，浙江平湖只是其母的故乡，从而破解了李叔同“平湖监生”之谜，订正了近人研究中的一些讹误，也因此肯定了在杭州、平湖二地召开弘一法师国际学术讨论会的特有的纪念意义。     

高效液相色谱法测定辣椒油中苏丹红的含量

本文对国家标准《食品中苏丹红染料的检测方法高效液相色谱法》(GB/T 19681-2005)中利用高效液相色谱法测定辣椒油中苏丹红含量的方法进行优化,使方法更加简便快捷,且满足实验要求。以正己烷为提取溶剂,提取液经ProElut SDH固相萃取柱净化,经高效液相色谱柱分离,外标法定量。优化后的方法中,苏丹红Ⅰ~Ⅳ在0.16~2.56μg/mL的浓度范围内线性关系良好,苏丹红Ⅰ~Ⅳ的检出限分别为0.010 7μg/kg、0.011 1μg/kg、0.011 9μg/kg、0.011 0μg/kg,加标回收率为89.21%~95.69%。优化后的实验方法易于操作,能够缩短实验时间,有良好的回收率,更适合检测辣椒油中苏丹红的含量。     

The Interrelationship Between Macroeconomic Variables and Stock Prices-The Case of China

ABSTRACT

Prior studies of industrialized countries have found that a definite relationship exists between the stock market returns and macroeconomic variables such as inflation and real output. This paper investigates the effects of changes in the consumer price index on industrial production and stock market returns for China. Six different types of Chinese shares are examined for the period 1994–1998. The results show a very significant positive relationship between inflation and real output. A positive and significant association is found between stock returns and real output in current periods. Inflation seems to have no impact on Chinese real stock returns. These relationships all hold for “B” shares, “H” shares and red chips. China's “A” share returns seem not to be impacted by either changes in domestic inflation or real industrial production.     

论红砂岩路基的基本理论与施工技巧

随着我国高等级公路建设的迅猛发展,用作路基填筑的材料越来越多,红砂岩就是其中一种较为理想的材料,红砂岩作为路基填料有强度高、稳定性好等诸多优点。本文对红砂岩填筑路基的施工工艺和质量检测控制进行了初步的探讨。     

红辣椒中色素的提取分离与测定——高职高专食品生物化学教学中任务驱动模式的综合实训项目设计

红辣椒中色素的提取分离与测定作为高职高专食品生物化学教学中任务驱动模式的综合实训项目,涵盖方法技术多样,培养学生各项技能,提高职业素质。这个系列综合实训项目包括:用弱极性溶剂浸取提出红辣椒中的胡萝卜素、番茄红素和叶黄素,用柱层析法将其分离开来,并以薄层色谱检测分离效果,分光光度法分别测定其含量。     

红砂岩地区浅埋隧道超前地质预报方法研究

文章以红砂岩的不良工程性质为基础,探讨了红砂岩地区浅埋隧道的超前地质预报方法的优化组合。通过对比分析目前国内外现有的各种超前地质预报方法的优缺点,提出了采用隧道顶部激电极化法探测与隧道内地质雷达法相结合的一套组合方案,应用到湖南省某高速公路隧道,对预报结果进行详细的处理和分析,给施工单位提出了合理的施工建议。施工结果表明,超前预报结果与开挖实际情况基本吻合,提出的合理建议使施工顺利穿越软弱地层,避免了不良地质灾害的发生。     

以红色旅游促进新农村建设——关于安徽省肥东县红色旅游发展的思考

红色旅游是我国新兴的专项旅游产品。本文以安徽省肥东县为例，说明红色旅游与新农村建设的关系，指出红色旅游开发中存在的问题，并提出怎样将红色旅游作为当地新农村建设的突破口。     

Corporate Performance of Mixed Enterprises

We delineate Hong Kong listed corporations into three levels of privatization: the fully privatized blue chips, semi‐privatized red chips and the least privatized H shares. Both H shares and red chips are mixed enterprises that mimic private ownership with joint government and private stock ownership. We find that mixed enterprises are less profitable and lower valued than the fully privatized blue chips, but red chips are more efficient and perform better than blue chips when market confidence swings to their favor. Regression analysis suggests that increased stock ownership by the government and increased emolument incentives are counterproductive to profitability, especially in bad economic times of the 1997–98 Asian financial crisis.     

利用粉煤灰和赤泥制备新型无机复合混凝剂的研究

以粉煤灰和赤泥为原料制备一种新型无机复合混凝剂，研究了产品投放量、废水初始pH值以及温度对混凝效果以及残余铝的影响，得出了产品除浊、除磷、除COD以及低残余铝的最佳投放量、最佳废水初始pH值和温度范围。