增值税减税能否提高制造业企业全要素生产率？——基于增值税税率下调事件的经验研究

深化税制改革是激发市场主体活力、加快制造业转型、实现经济高质量发展的重要路径。基于2016—2020年中国沪深A股上市公司数据,研究了2018年和2019年增值税税率下调对制造业企业全要素生产率的影响。研究发现,增值税减税提高了制造业企业的全要素生产率。异质性分析结果显示,对于市场竞争地位高、国有产权、处于成熟期以及高市场化地区的企业而言,增值税减税对全要素生产率的提升效应显著。渠道分析表明,研发投入、人力资本投入以及资本配置效率是增值税减税影响企业全要素生产率的主要渠道。因此,政府部门应继续深化增值税改革,缩小制造业与其他行业的税率差异,切实减轻制造业企业税收负担,同时应加大对民营、初创等弱势企业的财政扶持力度,全面提高各类企业的全要素生产率。     

关于国有股减持的若干探讨

本文主要探讨了减持国有股的核心目的,国有股减持的比例问题,减持公司的选择原则和国有股减持与保证股市稳定的关系。     

Will Swedish and Dutch drug policy converge? The role of theory

Sweden and The Netherlands are often referred to as the archetypes of prohibition and harm reduction, respectively. Both nations have, however, recently adopted political measures that fit well in the other country's model. But they have also taken steps that reflect traditional thinking. Are we witnessing the initial stages of convergence or are recent developments better interpreted as adjustments? This article addresses these questions by comparing Swedish and Dutch theoretical understandings of ‘the drug problem’. Goals and practices are illuminated in the context of underlying theory, raising the question: Can substantial convergence be achieved without significant prior changes in theoretical perceptions? It is found that the theoretical understandings of the two paradigms do not mix easily, complicating attempts at convergence. Moreover, both countries have invested a great deal of political prestige in their respective models, further exacerbating the problem. A conceivable way to circumvent these difficulties is suggested.     

试谈有机化合物的氧化还原反应

本文就有机化合物的氧化还原反应作了比较系统的论述，对氧化还原反应的判别重要类型作了较详细的介绍，并引入氧化值的概念及其计算，从氧化值的改变来确定氧化还原反应以及用氧化值和氧化态解释有机物在氧化还原反应中的行为。     

THE REDUCED-RANK GROWTH CURVE MODEL FOR DISCRIMINANT ANALYSIS OF LONGITUDINAL DATA

This paper presents a method of discriminant analysis especially suited to longitudinal data. The approach is in the spirit of canonical variate analysis (CVA) and is similarly intended to reduce the dimensionality of multivariate data while retaining information about group differences. A drawback of CVA is that it does not take advantage of special structures that may be anticipated in certain types of data. For longitudinal data, it is often appropriate to specify a growth curve structure (as given, for example, in the model of Potthoff & Roy, 1964). The present paper focuses on this growth curve structure, utilizing it in a model-based approach to discriminant analysis. For this purpose the paper presents an extension of the reduced-rank regression model, referred to as the reduced-rank growth curve (RRGC) model. It estimates discriminant functions via maximum likelihood and gives a procedure for determining dimensionality. This methodology is exploratory only, and is illustrated by a well-known dataset from Grizzle & Allen (1969).     

Shorter hours wanted? A systematic review of working-time preferences and outcomes

Changes in working time have important economic, social and environmental implications. However, research on workers' preferences is highly fragmented across disciplines and journals. To overcome this, the present article provides a systematic review of the literature, analysing 173 studies. The study shows that working-time outcomes and mismatches are mostly studied in a small group of OECD countries, using survey data and statistical methods. The most clear and consistent results are about gender, care responsibilities and current working hours. Among professions, only the medical workforce receives substantial attention. Norms and preference formation are poorly understood, and more qualitative research is essential to understand how working-time reductions could spread.     

“十二五”时期污染减排面临的机遇挑战及政策建议

"十一五"时期减排取得的成效和经验为完成"十二五"更加严格、全面的减排任务打下了良好的基础,但"十二五"时期我国污染减排也面临存量减排空间缩小、后续减排难度增大、新增减排领域能力建设滞后、企业减排信心不足、污染治理成本上升等一系列问题和困难。为此,应着力推进减排技术与制度创新,进一步加强工程减排、结构减排和管理减排,以确保"十二五"减排目标顺利实现,全面改善环境质量。     

制度嵌入生活:农村贫困女性减贫的本土实践及反思——源于“扶贫车间”的案例考察

动员和组织农村贫困和留守女性参与到精准扶贫之中,能更好地提高减贫效率和减贫质量。既有研究对女性参与减贫的制度设计和生活空间关注度不够,对性别主体性的实践形式缺少细致分析。“扶贫车间”作为精准扶贫体系中的微观制度创新,从“自上而下的外部动员式嵌入,贴近女性生活的内部需求式嵌入,融合各方力量的集体协同式嵌入”三个层面,打通了女性“家庭—工作—社区”三种生活空间的区隔,重构了贫困女性的生计框架,促进了女性的自我和社会认同。女性减贫又促进了减贫目标的达成和社区治理结构的改善,贡献了“性别红利”,二者呈现出互嵌共促的态势。当然,在实际运行过程中,扶贫制度与贫困女性生活之间也存在一些张力,女性多元发展需求和制度供给之间的匹配度还不高,需要在农村发展的各项制度设计及执行中更好地尊重女性体验,关注女性的日常生活与发展实践,有效提升二者的契合度。     

农村节能减排重点工程建设探析

节能减排有力地促进了产业结构调整和技术进步,提高了全社会的节能意识,降低了能源消耗强度,减少了主要污染物排放量。作为国家节能减排的一个重要部分,农村节能减排潜力巨大。但目前农村节能减排工作尚处于起步阶段,亟需进一步发展。对现阶段农村节能减排重点工程建设进行详细分析,指出其中存在的各种问题,并提出相应的工程建设建议。     

扎鲁司特的合成工艺改进

目的合成扎鲁司特,改进工艺。方法5-硝基-1H-吲哚经甲基化、付-克反应、缩合、还原和酰胺化反应制得扎鲁司特,主要对甲基化、付-克反应和还原工艺进行了改进。结果通过优化条件合成了扎鲁司特,总收率31.6%,目标化合物结构经红外、质谱、核磁共振谱、元素分析确证。结论改进后的工艺原材料价廉易得,降低了生产成本,更适合工业化生产。