Constrained allocation problems with single-peaked preferences: An axiomatic analysis

We introduce a new class of problems that contains two existing classes: allocation problems with single-peaked preferences and bankruptcy problems. On this class, we analyze the implications of well-known properties such as Pareto optimality, strategy-proofness, resource-monotonicity, no-envy, equal treatment of equals, and two new properties we introduce, hierarchical no-envy and independence of nonbinding constraints. Unlike earlier literature, we consider rules that allow free-disposability. We present characterizations of a rule we introduce on this domain. We relate this rule to well-known rules on the aforementioned subdomains. Based on this relation, we present a characterization of a well-known bankruptcy rule called the constrained equal awards rule. Received: 22 June 2000/Accepted: 21 March 2002 This paper is based on the first chapter of my Ph.D. thesis submitted to the University of Rochester. I wish to thank my advisor, William Thomson, for helpful comments and suggestions.     

论会计准则的实施与激励性管制

介绍了欧洲会计准则实施的经验和做法 ,归纳中国转轨经济下会计准则实施现状 ,依据会计准则实施激励的理论基础 ,提出会计准则实施激励性管制这一创新思路 ,最后给出若干启示与建议     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

高校后勤社会化的难点分析及对策

后勤社会化是高校后勤改革的必由之路 ,在如何加快推进改革的步伐方面 ,存在着诸多的难点问题。学校应将现有的后勤转化为独立核算、自主经营、自负盈亏、自我发展的产业化的具有法人资格的经济实体 ,实行企业化管理 ,市场化运作 ,加强成本核算 ,明确产权关系 ,建立资产有偿使用及收费服务制度。     

《民办教育促进法》适用范围的法律特征

法律的适用范围决定着法律的效力范围,是适用法律的首要条件。正确理解《民办教育促进法》的适用范围,直接关系到能否实现《民办教育促进法》的法律效力,发挥《民办教育促进法》的现实规范作用。     

Statistical consulting

The paper and the special issue focus on the activity of statistical consulting and its varieties. This includes academic consulting, consulting to and in industry as well as statistics in public media.