日本转移定价税制研究

转移价格是指跨国关联企业之间进行交易时使用的价格。70年代以后，随着日本经济实力的增强，日本企业经营国际化迅猛发展，出现了许多利用国际关联企业转移所得而避税的情况，而日本有关跨国公司转移定价的税制的实施，使这一避税现象得到了了的避免。随着我国加入WTO后外资的更多进入，加强转移定价的管理势在民行，学习发达国家的先进做法，将有助于我们在这方面少走弯路。     

反倾销规则与“中欧石材案”

反倾销规则是 WTO允许的世界各国均可采用的维护公平贸易秩序、抵制不正当竞争的重要手段之一 ,其规则非常严密 ,主要是明确规定了反倾销必须同时具备的三个条件及反倾销的程序。WTO成立以后 ,各成员方纷纷修改本国的反倾销法律 ,我国于 2 0 0 1年 12月 10日颁布了《中华人民共和国反倾销条例》,使之与 WTO的反倾销规则相一致。同时 ,也在积极利用 WTO反倾销规则来反对他国反倾销的滥用。 2 0 0 1年引起各界广泛关注的欧盟对我国石材业反倾销申诉案 ,经涉诉的我国 2 7家企业的积极应诉 ,终以欧盟撤诉 ,我方取得全面胜利而告终。这是我国按照 WTO原则建立自我保护体系 ,有效保护本国经济利益和经济发展的重要举措。意味着我国政府也将利用反倾销这把“利剑”来保护国内企业     

乌江渡水电站扩建工程开挖爆破对原水电站建筑物震动影响的控制研究

为确保原有的乌江渡水电站水工建筑物和发电设备以及扩建工程建筑物的施工安全,加快扩建工程施工进度,本扩建工程施工中对关键部位开挖所产生的爆破震动影响实施全面而有效的实时爆破监控,并根据监控成果的研究指导开挖爆破作业,以确定符合实际的安全爆破震动参数。     

火电机组运行优化系统的现状与展望

简单回顾了国内外在火电机组运行优化领域的研究历程，列举了目前国内外市场上针对火电机组的各种主流运行优化产品的功能特点和应用情况，分析了国外引进产品和国内自主研发产品在中国当前市场环境下各自的优势和劣势。介绍了当前运行优化系统在国内电站机组的应用现状，阐述了国内外运行优化系统在实际应用中存在的问题，并提出了相应的改进意见。对机组运行优化系统的未来发展进行了展望，指出机组运行优化系统将利用先进技术设备和信息平台，与电站管理紧密结合，在日益规范的市场中不断发展完善，为提高电站经济性发挥更大的作用。     

Are We Better Off if Our Politicians Have More Information?

The model of public policy studied in this paper has heterogeneous citizens/voters and two public goods: one (roads) chosen directly by an elected policy‐maker, and the other (pollution) stochastically dependent on the amount of roads. Both a one‐country and a two‐country version of the model are analyzed; the latter displays externalities across the countries which create incentives for free riding and strategic delegation. The welfare effects of providing the policy‐maker with information about the relationship between roads and pollution are investigated, and it is shown that more information hurts some—sometimes even all—citizens. In particular, the opportunity not to create an institution for information gathering can serve as a commitment device for a country, although with the unfortunate effect of making the overall outcome even worse. Implications for the welfare effects of “informational lobbying” are also discussed.     

电子商务条件下我国物流模式的选择——综合物流代理模式

本文针对电子商务条件下现代物流的新特点和我国物流现状,提出在新的条件下选择适合我国国情的物流模式,即综合物流代理模式。它是由一家在物流管理经验、人才和技术上均有一定优势的企业通过建立一个综合物流代理的管理体系,对电子商务交易中供求双方的所有物流活动进行全权代理的业务活动模式。     

The over-optimism among experts in assessment and foresight

It is still disputed whether foresight exercises should be based on top-expert assessments or on a broader base of less specialised experts, and whether the self-rating of experts is an acceptable method. Using the German 1993 and the Austrian 1998 Technology Delphis, this study addresses both questions. Self-rating is, in fact, an appropriate method for selecting experts. But the assessment of self-rated top experts tend to suffer from an optimism bias due to the experts' involvement and their underestimation of realisation and diffusion problems. The degree of optimism is positively correlated with the degree of self-rated knowledge, and it is more pronounced for the least pioneering and for organizational innovations. Experts with top self-ratings working in business have a stronger optimism bias than those working in the academia or in the administration: Consistent with the insider hypothesis, they are most optimistic with regard to realisation, innovativeness, and potential leadership in economic exploitation. Given the optimism bias, foresight exercises should base their panels on a fair mixture of experts of different grades, with different types of knowledge and affiliation, and not only on top specialists of the respective field. Delphi-type exercises, therefore, offer an advantage relative to forum groups or small panels of specialists.     

Differential reporting in Germany - A historical analysis

Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.     

The effects of transition on the distribution of income in China

Using two large samples for 1988 and 1995 we decompose the Gini coefficient of household income according to type of income with the purpose of analyzing reasons for the rapid increase of inequality. The results show that the change in relative size of money income and its changed profile are found to be the major processes behind the rapid increase of income inequality in rural China. Changes in housing allocation and an increased number of retirees in combination with higher benefits have made inequality increase in urban China and in China as a whole. JEL classification: D31, P27.     

Comparing the True Cost of Living Indices of Demographically Different Households

The comparison of true cost of living indices between demographically different households (relative equivalence scale) is argued to be sensitive to the way demographic characteristics enter demand analysis. In particular, parameters reflecting the cost of demographic characteristics at base prices, though themselves do not have welfare (equivalence scale) interpretation, can alter the benchmark from which demographically varying inflation effects are measured. The empirical analysis, based on a rank‐3 demand system applied to UK individual household data, shows that the inflation adjustment of child benefits can vary with the way demographic costs at base period prices are specified.