A Cross‐national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*

We provide evidence on the impact of tax incentives and financial constraints on corporate R&D expenditure decisions. We contribute to extant research by comparing R&D expenditures in the United States and Canada, thereby exploiting the differences in the two countries' R&D tax credit mechanisms and generally accepted accounting principles. The two tax incentive mechanism designs are consistent with differing views of the degree of financial constraints faced by firms in these economies. Our sample also allows us to explore the effects of capitalizing R&D on Canadian firms. Employing a matched design, we document relations between tax credit incentives and R&D spending consistent with both Canadian and U.S. public companies responding as though they are not financially constrained. We estimate that the Canadian credit system induces, on average, $1.30 of additional R&D spending per dollar of taxes forgone while the U.S. system induces, on average, $2.96 of additional spending. We also find that firms that capitalize R&D costs in Canada spend, on average, 18 percent more on R&D. Collectively, this evidence is important to the ongoing debates in both countries concerning the appropriate design of incentives for R&D and is consistent with the assumptions found in the U.S. tax credit system, but not those found in the Canadian system.     

中国邮政储蓄银行中间业务特色化发展战略的设想——以安徽分行为例

自成立之日起,中国邮政储蓄银行依托强大的邮政网络,励精图治,其中间业务迅速发展,呈现出品种丰富、效用增强、规模扩大的趋势。该行在中国作为＂草根银行＂,的确为区域经济的发展做出了应有的贡献,但和金融同业相比,其中间业务发展仍凸显产品研发滞后、业务收益不高、操作风险尚存等问题。本文以邮政储蓄银行安徽分行为例,结合其中间业务发展现状的分析,对邮政储蓄银行特色化发展战略进行设想,提出要通过审时度势、东学西渐、内外联动和左右开弓的系列措施助力其中间业务发展。     

Tourism and urban revitalization a case study of Pore , Yugoslavia

This article emphasizes the necessity of a multidisciplinary approach to revitalization of old urban areas through tourism. Historical urban values require special multidisciplinary care when transformed to suit the needs of both tourists and local population. The case study of the old urban area in Pore illustrates how this can be done. The study was aimed at identifying reasons for which tourists and local population visit Pore 's old urban core. It also intended to analyze the visitors' reactions to and expectations of old urban areas. The findings were to help make revitalization decisions and introduce new measures into the revitalization process itself, which in turn aimed at contributing to both future tourism developments and preservation of the area's historical and cultural heritage.     

基于利益相关者理论的内生式乡村旅游发展研究

基于利益相关者理论的内生式乡村旅游发展是一种强调由当地利益相关者主导的发展模式,它需要各利益相关者的合作和参与,其关键是通过内部整合力量、社区动员、当地旅游资源和社会团体潜能开发、乡村特有文化保护、政府职能转变等,建立新型合作经济组织、完成社区组织建立和组织创新、构建内外各利益群体协调平台、增强个人和组织的权力、重构符合时代发展的乡村文化、建立利益相关者战略联盟伙伴关系、创新政府参与形式等等,最终形成由当地主导的利益相关者内生式乡村旅游发展模式,实现地区可持续发展和地方综合发展能力提高的目标。     

民营企业跨国经营的渐进式发展模式选择——以华为为例

在经济全球化的影响下,我国民营企业实施跨国经营,但由于我国民营企业跨国经营起步晚,其规模还不够完善,面临着许多问题,所以选择渐进式模式,本文就以我国民营企业跨国经营做出研究,什么是渐进式跨国经营模式,为什么要选择渐进式模式,如何实现渐进式模式。为我国民营企业跨国经营做出更好的建议。     

物流产业集群共生发展影响因素实证研究

文章根据物流产业集群发展的实际,以共生理论为基础,从资源集聚、分工合作、资源共享三个维度构建物流产业集群共生发展影响因素结构方程模型,进而对影响物流产业集群共生发展的关键因素以及这些因素之间的关系和强度进行实证检验。研究结果表明,物流产业集群的资源集聚能力、分工合作水平、资源共享能力对物流产业集群共生发展具有正向影响,它们对物流产业集群共生发展的影响和作用由大到小依次为:资源共享能力、分工合作水平、资源集聚能力。在物流产业集群演化发展的过程中,提高物流产业集群共生体的资源集聚程度,提高集群共生单元间的分工合作水平,增强集群共生体的资源共享能力,都将促进物流产业集群的共生发展。     

创新集群理论视角及中关村、张江和深圳高新区发展路径比较

在创新集群思想和理论分析框架以及比较分析的基础上,结合调研访谈情况,考察和概括了中关村、张江和深圳三个典型高新区的发展历程,以及它们的发展路径。     

城乡统筹建设中金融发展的三个视角

本文对城乡统筹建设中金融发展问题的研究思路进行了总结。从如何实现金融业的城乡统筹发展、金融如何促进经济的城乡统筹、如何建立现代农村金融体系三个问题着手提出三个研究视角,简要分析城乡统筹建设中金融发展问题,为后续更加深入的研究提供参考。     

西部经济发展与地方政府的制度创新

从经济发展与地方政府的关系入手,分析现阶段西部地方政府在经济发展中所需要的相关制度创新可得出,西部经济的发展归根结底来自于自我的发展能力,而不是依靠不可持续的、外来的资源支持.实践表明,地方政府可以通过提供基础设施、突破低水平发展的瓶颈等相关的制度创新来弥补市场机制的不成熟,也可改善非市场机制的运行,从而推动经济的发展.