浅议税收优先权及其法律保障

<中华人民共和国税收征收管理法>(以下简称<征管法>)第45条确立的税收一般优先权以及其他一些法律法规中有关税收清偿顺序的规定,为税收优先权的实现提供了法律保障.但是现行法律对税收优先权的规定还存在一些问题需要解决.针对我国法律设定税收优先权的根据,现行法律对税收优先权的保障方式、存在的漏洞、法律冲突及其解决思路作简要的探讨,以期对进一步完善税收优先权法律制度提供参考.     

支出法恒等式能测算外贸对经济的贡献吗

在支出法恒等式中进口是负值，利用支出法恒等式测算其各组成部分对GDP的贡献，得到的结果是净出口仅对GDP作出很小的贡献，或者进口对GDP是负贡献。这种测算低估了外贸对经济的作用，尤其是不能正确判断进口对经济的促进作用。本文的结论是，不能利用支出法恒等式测算外贸对经济的贡献。     

Nonparametric Analysis of Longitudinal Binary Data: An Application to the Intergroup Prisoner's Dilemma Game

The intergroup prisoner's dilemma game was suggested by Bornstein (1992, Journal of Personality and Social Psychology. 7, 597–606) for modelling intergroup conflicts over continuous public goods. We analyse data of an experiment in which the game was played for 150 rounds, under three matching conditions. The objective is to study differences in the investment patterns of players in the different groups. A repeated measures analysis was conducted by Goren and Bornstein (1999, Games and Human Behaviour: Essays in Honor of Amnon Rapoport, pp. 299–314), involving data aggregation and strong distributional assumptions. Here we introduce a nonparametric approach based on permutation tests. Two new measures, the cumulative investment and the normalised cumulative investment, provide additional insight into the differences between groups. The proposed tests are based on the area under the investment curves. They identify an overall difference between the groups as well as pairwise differences. A simultaneous confidence band for the mean difference curve is used to detect the games which account for any pairwise difference.     

Price equilibrium in address models of product differentiation: unit-elastic demand

Summary. I present a class of address models of product differentiation with unit-elastic individual demand and show the existence of Nash equilibrium in prices under assumptions on utility functions and the taste and income heterogeneity across consumers. This paper complements the work by Caplin and Nalebuff (1991, Econometrica), who analyze unit demand models of product differentiation. Received: December 28, 1998; revised version: September 5, 2001     

基于层解法的VMI模式下供应商供应绩效评价及改进

以采取VMI运作模式的供应商-零售商两级供应链为研究模型。综合运用层解法及弹性预算的思想分解供应商供应商品的销售毛利差异，对采用该模式下的供应商的供应绩效进行评价，同时为持续改进绩效指明方向。     

Distributions for the first-order approach to principal-agent problems

Summary. The first-order approach is a technical shortcut widely used in agency problems. The best known set of sufficient conditions for its validity are due to Mirrlees and Rogerson and require that the distribution function is convex in effort and has a likelihood ratio increasing in output. Only one nontrivial example was so far known to satisfy both properties. This note provides two rich families of examples displaying both properties. Received: December 4, 2000; revised version: December 10, 2001     

Conjectural variations and evolutionary stability in finite populations

Recently it has been shown that consistent conjectures are evolutionarily stable. In this note we show that this finding depends on the use of the infinite population ESS (Maynard-Smith, Evolution and the theory of games, Cambridge University Press, Cambridge, UK, 1982). When applying the finite-population ESS (Schaffer, J Theor Biol 132:469–478, 1988) we show that the conjectures surviving in the long run are not consistent.      

经理人股票期权会计问题研究

近年来,经理人股票期权激励机制在我国开始实施,如何在借鉴国外已有的先进经验的基础上,根据我国现有国情和“本土化”的股票期权计划的发展程度构建的我国股票期权会计制度就成为迫切需要解决的课题。本文认为我国经理人股票期权应当费用化确认,同时采用服务单位法在经理人提供服务期间进行摊销;选择公允价值为计量基础,行权日为计量日;采用公允价值法计算考虑经理人股票期权稀释效用后的每股收益并进行充分的信息披露。     

带扭曲舵船舶自航因子数值预报

为研究扭曲舵的节能效果,以标准船模KVLCC2为对象,设计了合适的扭曲舵,进行基于CFD方法的实船自航因子预报。该文首先以带常规舵的船模为对象进行了船-舵模型阻力试验、螺旋桨模型敞水试验和船-桨-舵模型自航试验数值模拟,通过数值结果与试验结果的对比,验证了数值方法的有效性。然后根据螺旋桨尾部流场设计扭曲舵,进行了带扭曲舵的船-舵模型阻力试验和船-桨-舵模型自航试验数值模拟,基于数值模拟结果,分析得到了实船自航因子,并将其与带普通舵的实船自航因子进行比较;结果表明,所设计的扭曲舵可以较好地提高螺旋桨推进效率,使相同航速下的螺旋桨转速降低,达到期望的节能效果。     

基于能量法的水电站厂房抗震性能分析

为了便于水电站厂房抗震性能评估与设计方案的比选,结合动力学和弹性反应谱理论,推导出了一种可以计算在地震作用下经地面输入到水电站厂房结构的总输入能的能量计算公式。通过该公式分别分析了水电站厂房结构自振特性、场地地基条件、地震动参数等多个因素对厂房输入总能量及抗震性能影响的敏感性,对不同设计方案的抗震性能做出评判。算例分析表明,通过对比能量公式与反应谱分析的计算结果可知,利用能量法进行抗震方案比选和优化设计简易有效。该方法可快速简便的计算出地震输入到水电站厂房结构的总能量,可同时分析多个因素变化对厂房能量的影响,且结构自振特性、场地地基条件和地震动参数对厂房输入总能量及抗震性能的影响规律具有普适性,可为水电站厂房及类似工程抗震设计提供参考。