近年来网络热点问题研究综述

网络问题是近些年学术界关注的热点 ,其研究主要集中在八个方面 :虚拟问题、网络主体、网络文化、网络伦理、网络政治、青少年网络问题、网络教育与学习和网络文明。梳理这些研究成果对我们更好认清网络对社会生活的影响是非常必要的     

资本市场与我国农业产业重组

现代化农业的重要标志之一是利用资本市场的程度高。由于多种原因 ,我国农业资本市场发育程度低 ,制约着农业产业重组和传统农业的改造。从资本市场与农业发展的内在关系出发 ,对现阶段农业利用资本市场的基本途径进行探讨 :农业经营观念的创新、农村产权交易市场的建立、土地流转机制的形成和投资中介组织的发展是加快农业利用资本市场 ,实现我国农业结构重组的主要条件。     

《 转运汉巧遇洞庭红》的商业解读

凌濛初<转运汉巧遇洞庭红>通过对金老汉藏财失财和文若虚随人出海,两次巧遇发财机会陡然暴富故事的描写,反映了明代中叶以后商业发展的具体场景,反映了关于相互需求的贸易原理和资本增殖的思想.通过文若虚形象的塑造,反映了作者经商和为人相统一的思想.从故事可知,明中叶后商业发展已经有了一定的规模和规范,但也还有一些不利于商业贸易更大发展的因素,如储运和金融手段的滞后等.     

商业保险公司的合约性质

传统观念认为,保险公司是一种特殊的组织,它凭借大数定律把被保险人组织起来,产生自救行为。但是这并不能解释保险公司的投资行为,也不能解释一些保险公司的投资收益占总收益的比率相当大,更不能解释一些保险公司在本原业务的经营出现问题时依靠投资收益走出困境。采用静态分析方法是这一理论的主要局限性。本文拟创造性地综合运用企业理论、金融工程、微观经济学和保险理论的分析方法从一个新的视角──保险企业的合约性质──对保险公司的性质作出分析,并进一步对保险公司为什么需要投资作出新的理论解释。     

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.     

网络环境下高校图书馆读者工作的转变与发展策略

论述了网络环境下高校图书馆读者工作在服务方式、读者教育、服务对象、资源提供、与读者的关系以及馆员的知识结构等方面所发生的变化,指出高校图书馆应该通过建好图书馆网站,丰富数字资源,提高读者网络检索技能,优化馆员的知识结构,进而深化读者工作。     

实物期权与DCF法在评估创业企业价值中的比较分析

创业企业价值评估对于投资决策具有十分重要的意义。但是,目前常用的折现现金流量法无法完整地评估创业企业价值。因此,本文引入实物期权概念对创业企业价值进行分析,并运用Black-Scholes公式对其价值进行评估。     

战后日本海外直接投资的发展趋势

日本政府和企业在对战后影响日本海外直接投资的积极因素和消极因素的权衡中寻求其发展。战后日本海外直接投资的发展趋势是 :将加大海外直接投资的规模 ,增加对制造业的投资 ;将加强对亚洲市场的开发 ,特别将会对亚洲第二层次的国家和地区———东南亚联盟和中国沿海地区增加投资。在产业结构调整方面 ,将注重实物经济的投资 ,大企业的研究与开发也呈现出向亚洲国家和地区转移的趋势。     

技术与社会网络资本——关于中国农村妇女社会网络资本的研究视角

对中国农村妇女社会网络资本的研究不能仅限于社会关系范围,做些理论的论证或定性的结论,而是要针对她们的社会网络资本现状,以技术为切入点,分析农村妇女所拥有的技术资本的多少从而评判其社会网络资本的优劣,这样才能使研究走向深入。     

THE SOCIAL IMPACT OF BROADBAND HOUSEHOLD INTERNET ACCESS

Broadband changes everything. Or so we are told. But does it? There is only one way to find out - follow people who move from narrowband to broadband internet access and see what changes. This paper reports exactly this kind of analysis using data from a two wave European panel study (e-Living) and the lagged endogenous regression approach to see if switching to broadband increases the time spent online, the use of online communication services, the breadth of internet activities and the amount of online spend, and whether it decreases the time spent watching TV and the level of social leisure activities. The results suggest, in the main, that switching to broadband made little difference for this group of early broadband adopters who were already heavy internet users. There was no evidence of an online spend or social leisure substitution effect although there was evidence of a reduction in time spent watching television, and an increase in email in use, time spent online and breadth of internet use. In all cases however it was the previous levels of behaviour that were the most significant and switching to broadband was, in general, one of the least strong effects.