论纳税评估的适法性

纳税评估是一种存在争议的制度。纳税评估本质上是一种具有自治精神的适法性行为,且不适合列入《税收征管法》的具体条文。目前需要做的工作除了技术层面的改进以外,还应该尽快明确纳税评估工作的属性,以理顺我国的税收征管体系。     

Minimax D-optimal designs of contingent valuation experiments: willingness to pay for environmentally friendly clothes

This paper demonstrates how to plan a contingent valuation experiment to assess the value of ecologically produced clothes. First, an appropriate statistical model (the trinomial spike model) that describes the probability that a randomly selected individual will accept any positive bid, and if so, will accept the bid A, is defined. Secondly, an optimization criterion that is a function of the variances of the parameter estimators is chosen. However, the variances of the parameter estimators in this model depend on the true parameter values. Pilot study data are therefore used to obtain estimates of the parameter values and a locally optimal design is found. Because this design is only optimal given that the estimated parameter values are correct, a design that minimizes the maximum of the criterion function over a plausable parameter region (i.e. a minimax design) is then found.     

Adjustment mechanisms and intergenerational actuarial neutrality in pension reforms

In the context of the reform of defined benefit pension systems under population ageing, we focus on the introduction of automatic adjustment mechanisms linked to life expectancy. Our goal is to establish a relationship between changes in the key parameters of the pension system and changes in life expectancy, applying the principle of intergenerational actuarial neutrality. For a defined benefit pension scheme, we first obtain the fundamental adjustment equation and then, for particular cases, we derive different designs of automatic adjustment mechanisms depending on the involved parameter. We include a numerical application only for illustrative purposes.     

居民对环境友好农产品的消费意愿及影响因素分析——基于对武汉市居民的问卷调查

城镇居民是农产品的重要消费群体,其对农药化肥施用量较少的环境友好农产品的消费意愿,将直接影响到农田生态系统的健康发展。通过随机调查武汉市城镇居民对农田生态系统的认知状况及消费意愿,应用条件价值法分析居民对减少农产品农药化肥施用量的意愿及支付额度。研究表明,当化肥施用量减少50%时,居民愿意较高出普通农产品0.60元/kg的溢价购买环境友好农产品;当农药施用量较当前减少50%,居民愿意较高出普通农产品0.68元/kg的溢价购买环境友好农产品;当化肥及农药施用量均减少50%时,居民愿意多支付价格为0.94元/kg的溢价消费环境友好农产品。居民对减少农药化肥施用量的环境友好农产品的支付价格与其教育程度、月收入和家庭人口数呈正相关关系,尤其家里有未成年子女的居民支付意愿明显高于其他人群。     

新旧会计准则下会计信息价值相关性比较研究

本文以我国A股上市公司2004—2009年数据为样本,以Ohlson(1995)模型为基础模型,对比研究了新旧会计准则下会计信息价值相关性在不同经济背景下的差异,进一步研究了新旧准则下会计处理存在重大差异报表项目的价值相关性。研究结果表明:在不同的经济背景下会计信息价值相关性存在差异,但新准则下会计信息价值相关性更高且更加稳定;新准则对金融资产、固定资产及无形资产会计处理的新规定不但提高了相关会计信息的价值相关性,而且有关无形资产的新规定对企业技术创新和价值提升起到了推动作用。     

论人力资源价值计量的原理 --复杂劳动还原为简单劳动的问题

人力资源的价值计量一直是人力资源会计的一大难题,而要进行人力资源的价值计量又必须从理论上解决复杂劳动还原为简单劳动的问题。按照马克思主义的价值形成理论,复杂劳动是倍加的简单劳动,可以采用因素分析法和复杂系数法进行还原,进而解决复杂劳动价值量的实现问题。     

Imprecise preferences and the WTP-WTA disparity

This article reports the results of a study designed to elicit willingness to pay (WTP) and willingness to accept (WTA) values for changes in the risk of nonfatal road injuries. We examine the possibility that individuals' preferences over combinations of wealth, risk, and safety are imprecise, and that this imprecision might result in the observed disparity between WTP and WTA measures of value. The results confirm that individuals' preferences for safety are significantly imprecise, but that this alone is insufficient to explain more than part of the disparity. Indeed, respondents' estimates of the minimum that they would be prepared to accept for a risk increase frequently exceed the maximum that they would be prepared to pay for an equivalent risk reduction.     

Public Perceptions of Risk and Preference-Based Values of Safety

This article reports the results of two studies aimed at estimating preference-based values of safety in three contexts—namely rail, domestic fires and fires in public places—relative to the corresponding value for roads using matching (or equivalence) questions. In addition, both studies included a variety of questions intended to shed light on respondents' perceptions of risk and attitudes to safety in the various contexts. While the two studies were, to all intents and purposes, identical in the procedure that they employed, the essential difference between them was that the first study took place in late 1998, whereas the second study was carried out in early 2000 in the aftermath of a major rail accident at Ladbroke Grove near London's Paddington station which occurred in October 1999 and in which 29 passengers and 2 train drivers died. In addition, the second study sample was deliberately weighted to contain an above-average proportion of regular rail users. These studies demonstrated how certain factors which have been shown to affect people's perception of risk (see Slovic, P. (1992). In S. Krimsky and D. Golding (eds.), Social Theories of Risk, Westport, CT: Praeger, pp. 117–152) also affected our respondents' priorities over safety programs. The results also showed however, that the impact of these perceptions upon the trade-offs between preventing deaths in different hazard contexts was a good deal less pronounced than has been suggested by the value differentials that are currently implicit—and in some cases, explicit—in public policy making.     

不同品牌资产测量模式的关联性

现有文献倾向于孤立看待不同品牌资产测量模式,该文则重点研究它们之间的关联性。文章在分析不同品牌资产测量模式特点的基础上,站在品牌价值链视角,把不同品牌资产测量模式视为品牌价值创造链中的不同环节,认为它们之间存在关联性。论文通过京、沪、穗消费者调查数据和美国市场二手数据,分析证实了不同品牌资产测量模式之间存在关联性。论文建议:(1)公司要兼顾不同品牌资产测量模式,避免单一模式测量结果的误导性;(2)提高营销质量,走科学营销发展之路;(3)坚持合作营销,培育良性产业环境;(4)坚持长期导向,注重消费者教育。     

深化对劳动和劳动价值论的认识

用马克思主义的观点来分析劳动和劳动价值论 ,不仅要看到生产劳动的一般性 ,还要看到生产劳动借以进行的特殊社会的、历史产生的经济制度。为适应世界经济发展大趋势 ,必须深入研究当今社会主义社会的劳动和劳动价值理论