Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information

This paper analyses how governments should tax labour income accruing to a group of highly skilled and geographically mobile individuals who divide their time or career between several jurisdictions. The analysis differs from previous models on migration and taxation by addressing optimal regulation when agents work for several principals. Optimal taxation is developed for social welfare functions with exogenous and endogenous welfare weights. Marginal income taxes are applied for screening purposes, and the rates are lower with endogenous than with exogenous welfare weights. Received: 22 January 1998/Accepted: 3 July 1999)     

从《爬行纲分类》课件开发中探讨CAI课件的设计和创作策略

通过对MCAI课件《爬行纲分类》的制作，探讨了在设计MCAI课件时所需要注意的问题。     

可持续发展的产业分类理论——立体产业分类理论

本世纪 60年代以来 ,自然资源产业、环保产业、高新技术产业 (包括信息产业 )等新兴产业迅速发展 ,其对可持续发展的促进作用 ,已经为各国经济发展的实践所证明 ,也给产业经济研究提出了现实的问题。传统产业分类理论没有对新兴产业的内涵、归属及其在产业结构中的地位等加以揭示 ,使得建立在传统产业分类理论基础上的产业结构演进理论解释现象、指导经济实践的能力减弱。作者在深入分析传统产业分类理论的局限的基础上 ,提出可持续发展的产业分类理论     

Intention to emigrate in transition countries: the case of Albania

We analyse the profile of potential emigrants from Albania using data from the Central and Eastern Europe Eurobarometer in 1992. Respondents were asked to rate on a four-point scale the likelihood that they would go to live in Western Europe. Our results show that intention to emigrate is correlated positively with males, education and certain occupations, and negatively with age. There is little relation between emigration and income. Those who support the introduction of a free market in Albania are also more likely to emigrate than those who do not. Received: 24 August 1998/Accepted: 17 April 2000     

The duration of unemployment in Russia

This paper uses longitudinal survey data to assess factors affecting the duration of unemployment in Russia. We examine four types of marginalised labour force participants, according to ILO guidelines and survey responses, and we estimate duration models for each type. It turns out that the sets of characteristics with the strongest effects on the duration are remarkably similar across the different unemployment definitions and model specifications. Therefore, despite the formidable practical measurement problems, problematic groups of individuals can actually be identified. Received: 27 January 1999/Accepted: 27 January 2000     

Ecosystem resilience, specialized adaptation and population decline: A modern Malthusian theory

The purpose of this article is to construct a theoretical framework characterizing the interactions among economic development, ecosystem equilibrium and possible population decline, and to discuss the population dynamics in the very long run. In our framework, economic activities bridge population and environment. On the one hand, human beings reform the environment through economic activities; on the other hand, economic activities decrease environmental resilience and increase the possibility of an environmental change in a discontinuous and irreversible pattern, as described in Arrow et al. (1995). Furthermore, a highly developed economy also causes over-specialization of human adaptation, which tends to exaggerate the impact of an environmental change on human population size. Received: 19 January 1999/Accepted: 3 July 1999     

论毛泽东诗词的用典特色

运用典故,是我国古典诗词的传统表现手法,毛泽东同志继承和发扬了这一传统,在诗词创作中从不同角度以不同方式遣词造句、传情达意表现现实生活,大大增强了作品形象性和艺术感染力。探讨毛泽东用典特色,化用诗句、神话入诗和民谚民谣的使用。毛泽东的诗词用词风格与曹操、辛弃疾进行纵向比较,彰显出毛泽东使用典故的豪迈气魄。     

Welfare generosity, pregnancies and abortions among unmarried AFDC recipients

Even before the 1996 overhaul of the U.S. welfare system, a number of states had ended the practice of paying extra benefits to families who have additional children while receiving welfare. Proponents believe that this reform can reduce births to recipients, however many worry that it may encourage women to obtain abortions. Using a sample of unmarried AFDC recipients from the NLSY, we estimate a bivariate probit model of pregnancy and, conditional on becoming pregnant, the probability of abortion. Our results lend some support for the proposition that reducing incremental AFDC benefits will decrease pregnancies without increasing abortions. Received: 16 April 1998/Accepted: 11 March 1999     

关于汉语熟语问题的讨论

俄国科学院语言研究所维特罗夫·巴维尔·巴夫罗维奇(Vetrov Pavel Pavlovich)先生来信询问汉语熟语各个类别的定义及划分标准问题,本文结合具体例子,提出熟语类别的划分应该采用基于原型的范畴理论,而不是经典的范畴化理论;并指出熟语的分类采用的并不是一维标准,而是多维标准.很多熟语的类别归属不是非此即彼,而是亦此亦彼.     

基于分类特征视角的无形资产计量研究

在知识经济时代，无形资产已成为第一资源，以可靠性和历史成本为核心的传统的无形资产会计核算制度已不能适应以知识和技术为内核的知识经济时代的新要求。为此，对现有无形资产会计核算进行整合创新，从元形资产的大类特征入手，分门别类探讨不同类型无形资产的会计处理方法，以期有效增强会计信息的决策有用性，提升企业的核心竞争力。