Book Reviews

Books reviewed:
Barbara A. Fennell, A History of English: A Sociolinguistic Approach
Kevin McCafferty, Ethnicity and Language Change: English in (London)Derry, Northern Ireland
Pieter Muysken, Bilingual Speech: A Typology of Code-Mixing.
Ulrich Ammon (ed.), The Dominance of English as a Language of Science: Effects on Other Languages and Language Communities
Andrew Goatly, Critical Reading and Writing. An Introductory Coursebook
Ana Roca (ed.), Research on Spanish in the United States. Linguistic Issues and Challenges
Ishtla Singh, Pidgins and Creoles: An Introduction     

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.     

环境税初探

环境税是解决环境问题的一种重要经济手段。我国环境税收制度在保护环境方面虽然发挥了一定作用，但仍存在不少弊端。为有效发挥环境税的作用，应当在我国现行环境税费制度的基础上，依法确定环境税的纳税人、征税范围、税率、税收优惠等问题，进一步完善我国的环境税收法律制度。     

基于顾客维度的质量成本管理探讨

在运用平衡记分卡进行企业绩效评价时，顾客视角是一个重要的衡量标准。成本管理作为影响企业绩效的一个重要因素，更应考虑顾客对质量的经济性要求，在质量管理时应从产品提供者的质量管理转变为产品使用者的质量管理。本文从顾客角度出发，在分析传统质量成本模型局限性的基础上，提出了基于顾客维度的质量成本管理修正模型，并对优化企业质量成本管理的相关策略进行了探讨。     

碳限额与交易约束下的企业制造/再制造生产决策

目的/意义随着再制造经济效益和环境效益凸显,越来越多的企业进入再制造领域,与原制造商进行竞争或合作。考虑到碳排放约束,企业面临的生产决策更加复杂。设计/方法基于消费者对新产品和再制造产品的异质需求,构建了制造商和再制造商之间的竞争与合作博弈模型,探讨碳税对制造/再制造决策的影响;结合数值仿真,分析了竞争与合作模式下碳税对企业利润及碳排放的影响。结论/发现不同模式下,企业可根据再制造产品碳排放强度选择不同的生产策略;碳税总是会抑制新产品的生产,当再制造产品碳排放强度低于一定数值时,碳税会促进再制造产品的生产;再制造商竞争会挤兑新产品,使制造商利润减少,再制造门槛提高;当碳税不超过一定限度时,合作模式能够实现经济效益和环境效益双赢。     

论模糊数学在假设检验中的应用

文章通过对隶属函数的集中度系数确定的探讨,将模糊数学应用于贝叶斯统计学,从而形成了一种新的假设检验方法.     

Parameter Estimation for a Discretely Observed Integrated Diffusion Process

Abstract.  We consider the estimation of unknown parameters in the drift and diffusion coefficients of a one-dimensional ergodic diffusion X when the observation is a discrete sampling of the integral of X at times i Δ , i  =  1 ,…, n . Assuming that the sampling interval tends to 0 while the total length time interval tends to infinity, we first prove limit theorems for functionals associated with our observations. We apply these results to obtain a contrast function. The associated minimum contrast estimators are shown to be consistent and asymptotically Gaussian with different rates for drift and diffusion coefficient parameters.     

水力发电企业整体效益评价及实例

针对水力发电企业的整体经济效益难以进行评价的问题,提出了以灰色关联度技术为支撑,选择数量模型评价方法,应用层次分析法的有关技术和思想,建立起具有可操作性的评价模型及评价体系。     

Two-step estimation for inhomogeneous spatial point processes

Summary.  The paper is concerned with parameter estimation for inhomogeneous spatial point processes with a regression model for the intensity function and tractable second-order properties ( K -function). Regression parameters are estimated by using a Poisson likelihood score estimating function and in the second step minimum contrast estimation is applied for the residual clustering parameters. Asymptotic normality of parameter estimates is established under certain mixing conditions and we exemplify how the results may be applied in ecological studies of rainforests.     

长三角科技资源配置能力与城市化进程的协调耦合关系研究

科技资源配置能力已成为长江地区城市化进程的重要推力。因此,在构建科技资源与城市化耦合系统评价指标体系的基础上,利用耦合协调度模型综合评价长江区域科技资源配置与城市化的交互耦合关系。结果显示:从时间维度看,研究期内长三角科技资源配置能力与城市化进程之间的耦合关系基本上处于磨合阶段,耦合协调度以低度协调耦合状态为主并逐步过渡到中度协调耦合状态;从空间维度看,长三角各城市的科技资源配置与城市化耦合协调度在极度协调耦合、高度协调耦合、中度协调耦合、低度协调耦合四个阶段均有分布,层级分明且大部分城市尚处于低度协调耦合状态。