Expanding the R&;E tax credit to drive innovation,competitiveness and prosperity

The research and experimentation (R&E) tax credit has long been the subject of criticism. Some argue that if the goal is more research and innovation, it’s better to increase direct federal funding of research. Others argue that the credit is not effective, that companies would do the research in any case. Some object the very notion of using tax policy to influence private sector behavior, preferring instead a more “neutral” tax code. Still others, including Tassey in this volume, point to what they see are a host of design flaws in the current credit, including that its incremental nature reduces its effectiveness. I will argue here that most of these arguments are mistaken. To promote innovation in a global economy both direct funding and indirect tax incentives are needed. The credit, while it can be improved, has been shown to be effective in stimulating research. Moreover, far from distorting the market, the credit corrects for a market failure where firms are unable to capture all of the benefits of corporate research, leading them to under invest in research. Finally, while reform and expansion are needed, it would be a mistake to shift to a completely flat credit. However, several important changes should be made including doubling the current value of the credit, modifying the Alternative Simplified Credit to become incremental, and expanding the flat credit for collaborative R&D.

Measures to enhance the success of global climate treaties

We analyze important forces that hamper the formation of successful self-enforcing agreements to mitigate global warming from an economic point of view. The analysis combines two modules: (a) an integrated assessment model that captures the feedback between the economy, environmental damages and the climate system and (b) a game theoretic model that determines stable coalitions in the presence of free-riding incentives. We consider two types of measures to enhance the success of international environmental treaty-making: (a) transfers, aiming at balancing asymmetric gains from cooperation; (b) institutional changes, aiming at making it more difficult to upset stability of a treaty. We find that institutional changes may be as important as transfers and should therefore receive more attention in future international negotiations.

Coefficient stability and structural change in the Spanish economy

The main aim is the study of coefficient stability using comparative analyses of Spanish input–output tables of recent decades. We try to provide answers to questions related to the nature and intensity of changes in the production structure, implementing procedures both of a direct nature as well as of an indirect one, following Mesnard’s proposal. We further raise the possibility of forecasting branch evolution by means of demand-driven or supply-driven models, depending on coefficient stability, in accordance with the work of Ranko Bon.

经济犯罪的违法性认识论纲

就违法性认识及其可能性在犯罪成立中的地位问题,尤其违法性认识是否是故意的构成要素,中外学者有不同的见解。从刑法域外学科视角,以经济犯罪为分析的类罪基点进行探悉,建构经济犯罪中违法性认识的二元分野模型,针对不同具体罪名行为的法域归属采取差别对待,以配合其他法域价值取向的追求,真正实现经济刑法的工具功能与价值功能。     

小鼠肝组织GAPDH mRNA降解与死亡时间关系

目的探讨小鼠在不同的死亡方式下肝组织管家基因甘油醛-3-磷酸脱氢酶(glyceraldehyde-3-phosphate dehydrogenase,GAPDH)mRNA降解与死亡时间(postmortem interval,PMI)的关系。方法将60只NIH小鼠分别采用窒息法和断颈法处死,分别置于10℃和25℃温控系统内,利用两步法RT-PCR技术和核酸蛋白测定仪检测小鼠肝组织中GAPDH mRNA在死后0～48h的降解情况。结果在10℃温控系统内的小鼠死后0～48h及25℃温控系统内的小鼠死后0～36h肝组织均可检测到GAPDH mRNA,且其扩增产物呈规律性下降趋势。结论小鼠死亡后肝组织GAPDH mRNA降解与PMI呈负相关,可为PMI推断提供一种新的观测指标。     

吉林省低碳经济发展模式与对策思考

改革开放以来,吉林省城市化、工业化进程不断加快,但与此同时也面临着日益严峻的资源与生态环境问题,这些问题已成为制约吉林省实现经济可持续发展的主要因素。因此,改变以＂高投入、高消耗＂为主的传统发展模式,发展低碳经济,将成为吉林省由粗放型向集约型发展方式转变的主要途径。     

河南汉族群体D4Satt、D5Saat miniSTR基因座遗传多态性

在法医学实践中,严重降解或者微量的生物检材采用STR分型,结果常不理想,而miniSTR技术是有效的一种检测方法[1]。本文从人类基因组DNA序列中查找并对D4Satt、D5Saat2个miniSTR基因座进行分型检测,希望可在日常法医学鉴定中作为核心STR基因座的补充[2]。1材料与方法1.1样本和DNA的提取134例河南汉族健康无关个体枸橼酸钠抗凝血样取自郑州市中心血站。采用酚-氯仿法提取DNA。1.2引物设计从GeneBank上下载4、5号染色体DNA序列,用Tandem repeats finder软件在距常用STR基因座较远的区域(50Mb以外)查找重复单位为3bp,连续重复12次以上的STR基因座。用Primer3软件设计引物,使扩增片段在150bp以内。引物由上海生工生物工程技术服务公司合成(表1)。1.3 PCR扩增及产物检测PCR扩增体系总体积20μL,包括1ng模板DNA,10×Buffer(含Mg2+1.5mmol/L)2μL,10mmol/LdNTPs 0.4μL,100μmol/L正反向引物各0.1μL,Taq表1 2个MiniSTR基因座一般信息基因座引物序列(5′-3′)重复区结...     

城市房地产价格空间结构研究前沿动态————基于城市经济学的视角

本文从城市经济学的视角出发,梳理了城市房地产价格空间结构的理论演进脉络和实证研究,为国内开展房地产价格空间结构研究提供借鉴。研究指出城市房地产价格空间结构研究通常是通过估算价格梯度（竞租曲线斜率）来衡量的。国外城市经济学者在三类假设（单中心假设,多中心假设,对城市空间结构不事先假设）三大方法（早期的负指数函数模型、特征价格模型和改进的重复销售模型）下展开价格梯度估算研究的。最后对国内的研究进行了评论和展望。     

监狱改造质量指数模式的现代构建

监狱改造质量指数模式是监狱改造质量数字化的一种定量评估方式,具有层次性、变动性、多样性、发展性等基本特征。其改造质量指数模式的构建可分为监狱改造质量基本（狱内）指数模式和监狱改造质量延伸（狱外）指数模式。其指数模式的运用需借助于指数模式的网络化建设,各管理层职责的明确和考评指数方式的确认。改造质量指数模式的构建有利于改造质量的动态把握,为首要标准的落实提供了量性化的评估模式。     

商业贿赂犯罪立法比较研究

从世界范围看,商业贿赂犯罪有法典型、附属刑法型和耦合型三种立法模式,我国应当转换立法思维,采用耦合型立法模式。商业贿赂犯罪的主体范围应扩张至包括公司、企业或者其他单位的工作人员,避免出现处罚的空隙。商业贿赂犯罪的行为对象应当界定为利益,包括财产、财产性利益和非财产性利益。“为他人谋取利益”不应作为商业受贿罪的构成要件。对于商业贿赂犯罪,应当增设罚金刑和资格刑,商业受贿罪和商业行贿罪的刑罚应保持均衡。