所得税优惠与中国上市公司的财务保守行为

为探讨税率、税基和税额优惠对中国上市公司财务保守行为的影响,建立了产品市场竞争条件下税率、税基和税额优惠影响融资行为的数学模型,以中国上市公司2001年～2005年数据为样本,以法定税率作为税率优惠的替代变量,以修正的实际税率作为税基和税额优惠的替代变量,使用LOGIT回归分析,在一个统一的框架内检验不同形式的税收优惠对财务保守行为的影响,使不同形式的税收优惠与融资行为的关系更明确,同时较好地克服了回归分析中的内生性问题.研究结果表明,较少的税基和税额优惠是导致上市公司财务保守的重要原因,而税率优惠对上市公司是否财务保守影响不大,该结论对于更好地发挥企业所得税优惠政策的经济调控功能有重要的指导意义.     

Best Nonparametric Bounds on Demand Responses

This paper uses revealed preference inequalities to provide the tightest possible (best) nonparametric bounds on predicted consumer responses to price changes using consumer‐level data over a finite set of relative price changes. These responses are allowed to vary nonparametrically across the income distribution. This is achieved by combining the theory of revealed preference with the semiparametric estimation of consumer expansion paths (Engel curves). We label these expansion path based bounds on demand responses as E‐bounds. Deviations from revealed preference restrictions are measured by preference perturbations which are shown to usefully characterize taste change and to provide a stochastic environment within which violations of revealed preference inequalities can be assessed.     

A robust posterior preference multi-response optimization approach in multistage processes

Nowadays, many manufacturing and service systems provide products and services to their customers in several consecutive stages of operations, in each of which one or more quality characteristics of interest are monitored. In these environments, the final quality in the last stage not only depends on the quality of the task performed in that stage but also is dependent on the quality of the products and services in intermediate stages as well as the design parameters in each stage. In this paper, a novel methodology based on the posterior preference approach is proposed to robustly optimize these multistage processes. In this methodology, a multi-response surface optimization problem is solved in order to find preferred solutions among different non dominated solutions (NDSs) according to decision maker's preference. In addition, as the intermediate response variables (quality characteristics) may act as covariates in the next stages, a robust multi-response estimation method is applied to extract the relationships between the outputs and inputs of each stage. NDSs are generated by the ?-constraint method. The robust preferred solutions are selected considering some newly defined conformance criteria. The applicability of the proposed approach is illustrated by a numerical example at the end.     

一类具有补偿的采购供应链中供应商R&D投资决策分析

在建立具有补偿的采购供应链R&D投资规模调控模型的基础上,对采购中供应商的R&D投资决策均衡进行研究,着重探讨采购商的决策偏好和供应商的行动顺序对投资均衡的影响。所得结论表明:在一定的条件下,供应商对R&D项目的投资均衡为采购商所希望的均衡,但是,当采购商对供应商的投资行为存在决策偏好时,无论供应商先行动还是后行动,供应商的投资均衡将会偏离采购商所希望的均衡。     

Old Age Care Preferences Among Chinese Middle-Aged Single-Child Parents and the Related Policy Implications

We contrast rural and urban single-child parents’ old age care preferences and factors determining their preferences. The results show that single-child parents are more likely to report specific old age preferences than parents with multiple children; urban single-child parents are also more likely to have specific old age care preferences than their rural counterparts. Pension/social insurance is most preferred by urban single-child parents; whereas the preferences of rural single-child parents are more diverse. The most significant rural and urban differences lie in the effects of social and medical insurance on the respondents’ selection of care sources. Policy implications are discussed in the end.     

我国村级公共品需求偏好表达机制的构建

村级公共品的特殊性质决定了村民有参与公共品供给决策的可能性,但我国村级公共品“自上而下”的供给体制忽视了广大农民对公共品的实际需求,使村民参与公共品供给决策成为不可能。为破解这一现实困境,就要从农民的实际需求出发,构建村级公共产品的需求偏好表达机制,而加快基层民主建设、改变基层干部的产生办法与绩效考核办法、深化土地制度与户籍制度改革以及推行村级公共品投资主体多元化是构建村级公共品需求偏好表达机制的现实路径选择。     

生育水平、性别偏好和出生性别比——兼论出生性别比的监测方法

本研究以马-冯-陈模型为定性基础,认为一定人口的出生性别比并非固定不变,而是受到生育水平的影响。当无性别偏好时,生育水平主要通过改变不同孩次占出生人口比例的方式影响出生性别比;当有性别偏好时,生育水平既影响不同孩次占总出生人口的比例,又影响不同孩次的出生性别比,从而对总出生性别比产生影响。对于没有性别偏好和性别选择行为的人口,生育水平变化是引起出生性别比波动的主要原因。有性别选择行为时,生育水平变化对出生性别比的影响较小,性别选择行为是出生性别比异常的主要原因。监测以"曾生子女孩次和性别次序"为条件划分的人群,可以有效而便捷地判断出生性别比变化趋势。     

Life-Satisfaction and Preference Drift

In this paper an empirical model is presented thataccounts for adaptation behavior in self-reports onlife-satisfaction. The model is used to determinepreference drift – adaptation to income levels – inlife-satisfaction. With preference drift, the effectof income on life satisfaction varies with the levelof life satisfaction. It is found that preferencedrift mainly occurs among individuals with a highlevel of life-satisfaction.     

农村人口出生性别比偏高的原因及治理对策——以沂蒙山区BWZ村为例

本文通过在BWZ村的实地调查,主要是观察和访谈,发现当前农村人口出生性别比不断升高是当前的生育政策、传统的生育观念、村落文化和医疗技术的进步以及政府监管的漏洞等多方面因素共同作用的结果,提出了建立偏重纯女户家庭的养老保障、加强对B超检测技术的监管和提高村计生专职主任工资等可行性的建议。     

汉语关系从句加工研究现状和展望

关系从句具有复杂的句法结构和丰富的类型学特征,它在认识人类语言能力及认知机制方面较其他句法结构相比具有更特殊的地位。从语言类型学的角度来看,汉语是唯一结合了SVO语序和中心词居后双重特点的语言,它的关系从句结构在句子加工的研究领域中具有重要的作用。本文厘清了目前学界比较重要的句子加工理论以及国内外汉语关系从句加工的研究成果,探讨了汉语关系从句独特的类型学特征及研究意义,并对未来在此领域的研究方向提出了建议。