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.     

Regional job-turnover and industrial policy. a note on a potential time pattern of regional industrial policies and their job effects - the case of the german city-state of bremen

Many regions have experienced long-run economic fluctuations generated by the life cycles of their dominant industrial clusters. During the downswings in the 1970s and 1980s, proactive structural policies were typically launched in German regions to combat job losses in their core clusters and to create new jobs in new industries. With respect to the German State of Bremen, this paper provides empirical evidence of: (1) a long-run regional downswing; (2) the potential job effects of proactive regional industrial policy programmes in terms of increasing regional employment, by safeguarding jobs in the regional core industries and creating new jobs in new growth industries; and (3) a time pattern in the job effects, which are related to the different generations of programmes.     

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.     

基于多目标决策模型的区域旅游可持续发展研究——以西藏自治区为例

旅游的可持续发展决定于旅游与人口、社会、资源、环境之间的协调发展,本文建立了西藏地区旅游可持续发展系统的多目标规划模型,针对西藏旅游业发展的三大目标：经济目标、生态目标与群众目标,采用模式搜索算法对多目标规划模型进行求解,获得西藏旅游可持续发展系统不同发展战略下的求解结果。依据求解结果,提出了对西藏旅游可持续发展系统进行过程控制的相关对策建议。     

中国外贸增长方式转变的评价指标体系与实证研究

从外贸规模、外贸结构、外贸效益、外贸可持续发展、外贸竞争力五个方面建立外贸增长方式及其转变的评价指标体系,以中国1995—2008年的数据,对外贸增长方式转变成效进行了实证研究表明,从总体上来看,外贸增长方式转变已有成效;规模指标显示外贸规模不断扩大;结构指标显示外贸结构在波动中优化,但优化程度与规模增长相比显得不足;效益指标、可持续发展指标、外贸竞争力指标,都有一定程度的上升。但贸易结构有待进一步优化,贸易条件需要进一步改善,环境、资源指标需要进一步提高,外贸增长方式转变的任务仍然十分艰巨。     

河南省战略性新兴产业发展的现状分析与策略选择

近年来,河南省以高新技术产业为主体的战略性新兴产业发展较快,成效显著,但同时也存在着总量规模小,产业集中度低,创新能力弱,体制、机制不完善等问题。十二五时期,河南省战略性新兴产业的发展面临着国内外激烈竞争的格局,存在着巨大的挑战和前所未有的机遇。从产业基础、资源禀赋、发展实践等多方面来看,河南省发展战略性新兴产业的策略选择,应定位于依托传统优势产业发展战略性新兴产业,并通过制定差异化的产业政策、推动传统优势产业的链式发展、发挥老工业基地的示范带动作用等措施来实施这一策略。     

论我国钢铁行业与铁矿石贸易的协同发展

作为我国基础产业的钢铁行业近年来取得了巨大的发展,伴随而来的是与其密切相关的铁矿石贸易的发展,但是钢铁行业与铁矿石贸易并没有形成协同发展的良好局面。文章对目前我国钢铁行业和铁矿石贸易发展面临的问题进行了分析,基于此提出了我国铁矿石资源产业的发展战略。     

农业产业集群化发展中的流通路径及创新——以安徽省为例

农业产业集群化发展是实现农业现代化的重要途径。在农业产业集群发展过程中流通路径对其发展壮大起到关键作用。依据对安徽省目前农业产业集群的现状分析,农业产业集群的基本流通路径可以归结为农户到龙头企业、农户到合作组织和农户到批发市场三种,对这三种路径进一步研究表明现存流通路径存在诸多的缺陷和发展障碍。通过对流通渠道创新、经营方式创新、交易手段创新和流通技术创新四个流通创新方面可以解决安徽省现存农业产业集群的问题,促进农业产业集群的深化发展。