家族式企业裂解动因的制度分析

我国家族企业“富不过三代”现象引起了人们的极大关注。笔者认为,家族式企业裂解的制度原因在于产权制度的排他性、委托代理的高风险性以及人才选拔的制度封闭性。     

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.     

日本大学本科政治学专业培养的特点及其启示

本文从日本大学的培养计划分析着手,指出日本大学政治学专业的特点是出路的多样性,重视综合教育、国际化视野和能力的培养,强调多学科的融合,适时引进前沿研究成果和独特的培养形式。就我国政治学专业的发展而言,要具有广义的政治观,加强课程教学体系的改革,教学内容的更新及教学手段和方法的改进,以培养具有创新精神和独立思考能力的政治学专门人才。     

高职高专学生英语学习成败的归因法分析

回顾了归因理论的发展,着重根据归因理论的基本原理设计了针对高职高专学生英语学习成败的归因调查,并对调查结果进行统计分析和讨论,以此对提高高职高专英语教学提出了一些的思考。     

Statistical consulting

The paper and the special issue focus on the activity of statistical consulting and its varieties. This includes academic consulting, consulting to and in industry as well as statistics in public media.     

女性主义对构建和谐家庭性别分工模式的思考

传统的家庭性别分工作为人类最原始的社会分工,在生产关系较为落后的经济条件下,确实起到了一定的提高劳动效率和增加家庭福利的作用.但是却把女性置于社会关系和家庭关系中弱势地位,并使男性承受了巨大的压力.随着历史的发展,这种分工的局限性日益暴露.女性主义对于性别分工问题的研究,必将为建构一种新型的家庭分工模式,提供有价值的参考.