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.     

Organizational Compatibility and Workplace Drug Testing: Modeling the Adoption of Innovative Social Control Practices

Few researchers have examined organizational variation in the adoption of workplace drug testing, but innovation theory suggests that adoption is more likely when it is compatible with an organization's values, previously introduced ideas, and needs. Using data from the 1997 National Employee Survey, this research models the effects of organizational compatibility, industry, and establishment size on the adoption of drug testing. The data reveal that compatibility, as measured by an organization's rules orientation, presence of an employee assistance program, and mechanization, is associated with the adoption of drug testing. As predicted, the adoption of drug testing varies across industries and by establishment size.     

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。     

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。     

A simulation study of a discrete-time multiserver retrial queue with finite population

In this paper, we deal with a discrete-time multiserver retrial queue with finite population. Firstly, we study the Markov chain at the epochs immediately after slot boundaries making emphasis on the computation of its steady-state distribution. Then, the main performance measures are investigated. Besides, we simulate the waiting time of a customer in the retrial group under three different queueing policies. Some numerical examples are given to illustrate the analysis.     

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．     

消化空置商品房的对策探析

20世纪90年代初期以来由于开发规模未能有效控制,导致商品房空置率逐年大幅度增高,应采取有效措施,降低商品房空置率,使房地产业在国民经济建设中迅速健康地发展。