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.     

代谢综合征基础与临床系列研究——GRGDSP/7E3对动脉粥样硬化内皮细胞MMPs的mRNA表达的影响

目的了解GRGDSP/7E3对基质金属蛋白酶（MMP-2,MMP-9）mRNA表达的影响。方法体外培养人脐静脉内皮细胞,分别用酶谱法和逆转录聚合酶链式反应（RT-PCR）检测MMP-2,MMP-9活性和mRNA表达。待细胞融合成单层后,分别加入无血清培养基、静息期血小板、活化后血小板及interleukin-1β（IL-1β）,共同培养60min后,洗去血小板,内皮细胞继续培养6h。上清液及细胞分别用于酶谱法检测MMP-2和MMP-9活性,以及RT-PCR分析mRNA表达。结果内皮细胞与活化血小板共同培养后,酶谱法显示：与对照组相比,未活化的血小板轻微诱导MMP-2和MMP-9分泌,而活化状态的血小板能显著诱导这二者的分泌,与IL-1β的作用相当;而且还可以见到62kDaMMP-2活化形式。加入阻断剂GRGDSP以及GPⅡb/Ⅲa单克隆抗体（7E3）作用后检测发现,MMP-2和MMP-9分泌减少。与活化血小板共同培养后的内皮细胞表面表达uPAR和MT1-MMP以及上清液中MMP-2的mRNA与对照组相比明显增高,而静息状态的血小板作用不显著。加入GRGDSP或7E3后,mR-NA的表达降低。结论①活化状态的血小板与IL-1β的作用相当,能显著诱导MMP-2和MMP-9分泌;能明显增高内皮细胞（EC）-uPAR和MT1-MMP及上清液中MMP-2mRNA的表达;②GPⅡb/Ⅲa阻断剂可能抑制血小板在不稳定斑块部位聚集、粘附等一系列炎症反应。     

从《诗经》酒诗看酒在周人社会生活中的功能

《诗经》全面而具体地反映了用人的酒文化。酒在周人生活中担当着重要的祭祀功能；酒的社交功能主要体现在宴饮和饯别；就个体而言，酒的文化功能还有排解忧愁和放怀纵情。     

Block external bootstrap in partially linear models with nonstationary strong mixing error terms

The authors extend the block external bootstrap to partially linear regression models with strongly mixing, nonstationary error terms. In addition to providing an approximate distribution for the semiparametric least square estimator of the parametric component, they propose a consistent estimator of the co‐variance matrix of this estimator.     

伊拉克战争后的中东战略格局

美国发动的伊拉克战争是美国试图建立美国控制下的单极世界的第一场战争．美国在取得战争的胜利后，将在中东建立美国主导下的中东格局，并加紧实施其全球战略．中东政治力量在战后纷纷重组，尤以伊朗的海湾安全战略和以色列的中东超级大国地位确立最为典型。美国主导下的中东虽不会发生大的战争，但中东依旧是动荡之源，未来走势充满变数．     

产学研创新联盟的基本涵义及特征分析

产学研创新联盟是产学研合作向纵深发展到一定阶段后形成的合作方式，是技术创新体系的核心组织形式，在国家创新能力建设中发挥着重要作用。从理论上对产学研创新联盟进行概念界定，明晰其基本内涵、构成主体及本质特征，以期为推动产学研创新联盟的完善与发展提供理论上的支撑。     

Demographic crisis: The impact of the Bangladesh civil war (1971) on births and deaths in a rural area of Bangladesh

Summary In Matlab Bazaar Thana the Cholera Research Laboratory has registered the births, deaths and migrations in a population of approximately 125,000 since 1966. Although this rural area was not the scene of any significant armed encounters, striking changes in birth and death rates were registered during and after the conflict. Birth rates did not change during the relatively brief period of the civil war, but a small decline was registered for one year after the war. Fertility rates which had been declining slightly and irregularly in the pre-war baseline period may have increased slightly during the war and fell substantially in all age groups in the year following the war. The crude death rate, which rose by 37 per cent during the war, was a very sensitive reflection of the administrative and economic problems. Overall infant mortality rose by only 15 per cent over pre-war levels because all of the increase was observed in the post-neo-natal component, which traditionally accounts for less than one-third of the total infant mortality in Bangladesh. Children and older adults accounted for the majority of excess deaths which were largely attributed to acute diarrhoeas and other gastro-intestinal causes. The death rate at ages 1-4 rose by 43 per cent and at ages 5-9 soared to 208 per cent above pre-war baseline rates. All increases in age-specific mortality rates fell to baseline levels during the year following the war, except the 5-9-year age group, in which rates continued to be high largely because of deaths due to dysentery.     

我国上市公司盈余管理行为的实证分析

我国证券市场存在较为严重的盈余管理现象.针对该现象,本文从盈余管理动机出发,分析我国上市公司盈余管理的行为特征.本文采用管理后盈余分布法,研究了我国上市公司2001年至2003年净资产收益率(ROE)的分布特征,发现我国上市公司仍然存在很强的盈余管理动机,而且我国上市公司盈余管理的行为受到政府监管的影响.最后,本文在实证研究的基础上提出了治理盈余管理的几点建议.     

浅析翻译研究的语言学理论期

本文概要介绍了翻译研究的语言学理论期的理论发展情况,并对具有代表性的两个学派的主要观点进行了浅显的分析,最后对这一时期的翻译研究作了简要评价。