数量折扣下经济订货批量的探讨

本文通过对存货全年总成本的分析,阐述了数量折扣下区间内经济订货批量的确定方法,并研究和探讨了确定企业数量折扣下的经济订货批量的一般规律,从而为企业管理者提供存货决策的依据。     

Tax incentives for innovation: time to restructure the R&;E tax credit

The R&E tax credit has never been effective and subsequent attempts to restructure it have not addressed the major deficiencies. Moreover, in the 25 years since the R&E tax credit was enacted, a steadily increasing number of countries have implemented or expanded competing tax incentives, which in many cases are better structured and larger in size. As a result, the relative impact of the US credit is now negative in terms of incentives to conduct R&D within the domestic economy. The inadequacy of the credit stems largely from its small size and its incremental format. The impact of an R&D tax incentive is affected by its scope of coverage, the ability of industry to take advantage of it over the entire R&D cycle, the magnitude of the incentive relative to other nations’ tax policies, and its ease of implementation. In the end, a tax incentive must sufficiently lower the user’s cost of R&D to overcome barriers to allocation of private-sector resources commensurate with the potential rates of return on such investments. As a policy instrument, a tax incentive for R&D should be most effective if its form is a flat rate applied to all R&D.

Governing under advanced liberalism: sport policy and the social investment state

Since the election in 1997 of a New Labour Government in the United Kingdom, a growing number of analyses have provided insights into, and critiques of, what has been termed the “social investment state”. To date, these analyses have interrogated particular developments and distinct issues in a number of key social welfare policy-related sectors, including education, citizenship, the family, and poverty/employment. Notable by its absence, however, is the contribution that policies for sport and physical activity are now playing in the realisation of New Labour’s social investment strategies. This article therefore interrogates and registers the growing salience of sport policy interventions for the construction of a social investment state within the broader political context of governing under “advanced liberal” rationalities. The “active citizen”, and children and young people, in particular, are valorised and appear centre-stage as the focus for these interventions. This child-centred focus is problematised, as is the argument that, under prevailing political rationalities of advanced liberalism, government “steers” rather than “rows” and “enables” rather than “commands”. Under these conditions, while children are deemed deserving of investment, there may be other groups who are deemed less deserving, for example, older people who, unlike children and young people have little currency in a future-oriented world.

刑法关于“多次盗窃”的重新解读

盗窃罪中对"数额较大"的主张是我国刑法采取结果无价值论立场之结果,而对"多次盗窃"的强调则为行为无价值论和人格刑法学者所倡导。从客观立场出发,对"多次盗窃"进行重新解读,得出"多次盗窃"中的"次"是指基于一个概括的犯意,而完整实施的一系列连贯的盗窃动作;多次盗窃与数额较大之间存在内在的等价、统一关系,但无位阶关系;《解释》的第4条和第5条中第12项的"多次盗窃"意思相同,是一个点的两个面。     

略论发起人违反出资义务时对公司承担民事责任的性质

发起人违反出资义务是指发起人违反发起人协议和公司章程的约定,不履行或者不按约定履行对公司承担的交付出资财产义务的行为。发起人违反出资义务会产生对其他守约发起人、公司以及特定情形下的公司债权人的民事责任。从现行民商事立法看,发起人违反出资义务时对公司承担的民事责任在性质上并非违约责任、侵权责任或者违约责任与侵权责任的竞合,而是一种公司法上的特殊的独立的债不履行责任。当然,如果将来相关民商事立法有较大的修订则另当别论。     

大数据时代涉众型经济犯罪案件侦查机制创新研究

大数据时代涉众型经济犯罪呈现出愈演愈烈之势,并具有受害人数多、涉及地域广、办案周期长、涉案金额大、网络敏感度高的显著特点,创新涉众型经济犯罪侦查机制意义重大,影响深远。大数据时代创新涉众型经济犯罪侦查机制是一项系统工程,需要从国家、社会、个人等层面创新预警研判机制、合成作战机制、追赃减损机制、维稳处突机制,形成协作配合、整体联动的新格局。     

海外投资保险制度立法的思考

海外投资保险法是对海外投资进行保护、促进和规范的有效法律手段,我国应当借鉴他国经验尽快建立海外投资保险法律制度。结合海外投资保险的性质特点、国外的经验和我国的资本发展的现状和趋势,我国应以海外投资保险体制、保险范围、投资承保的条件和海外投资保险机制等四个方面加强海外投资保险方法。     

Profiling the scent of weathered training aids for blood-detection dogs

At outdoor crime scenes, cadaver-detection and blood-detection dogs may be tasked with locating blood that is days, weeks or months old. Although it is known that the odour profile of blood will change during this time, it is currently unknown how the profile changes when exposed to the environment. Such variables must be studied in order to understand when the odour profile is no longer detectable by the scent-detection dogs and other crime scene tools should be implemented. In this study, blood was deposited onto concrete and varnished wood surfaces and weathered in an outdoor environment over a three-month period. Headspace samples were collected using solid phase microextraction (SPME) and analysed using comprehensive two-dimensional gas chromatography – time-of-flight mass spectrometry (GC×GC–TOFMS). The chemical odour profiles were compared with the behavioural responses of cadaver-detection and blood-detection dogs during training. Data interpretation using principal component analysis (PCA) and hierarchical cluster analysis (HCA) established that the blood odour could no longer be detected using SPME–GC×GC–TOFMS after two months of weathering on both surfaces. Conversely, the blood-detection dogs had difficulty locating the blood samples after one month of weathering on concrete and after one week of weathering on varnished wood. The scent-detection dogs evaluated herein had not been previously exposed to environmentally weathered blood samples during training. Given that this study was conducted to test the dogs' baseline abilities, it is expected that with repeated exposure, the dogs' capabilities would likely improve. The knowledge gained from this study can assist in providing law enforcement with more accurate training aids for blood-detection dogs and can improve their efficiency when deployed to outdoor crime scenes.     

Squaring the Virtuous Circle: Exploring the Potential of the ‘Five Cs’

During his May 2014 visit to Australia Pascal Lamy, former Director General of the World Trade Organization, urged ‘public institutions, civil society, and global businesses’ to forge ‘creative coalitions’ for the purpose of engaging constructively and positively with the complex problems standing in the way of achieving social and economic sustainability. Lamy's visit was but the first of several occasions during 2014 in which intense public discussion erupted about the need for government, business, and civil society to pool their capacities in boundary‐spanning efforts to address complex policy problems. This article investigates whether the public discussion portends a heightened policy focus on the ‘five Cs’: co‐production, co‐design, corporate social responsibility, collective impact, and Lamy's creative coalitions.     

在厦台资企业对厦门投资环境评价的调查分析

投资环境是影响外商直接投资区位选择决策的关键要素。针对厦门市台资企业的调查访谈结果表明：台资企业对厦门市的经济环境、公共服务环境与基础设施条件基本认可,对于投资“软环境”中的产业经营环境的评价则较低。为了切实改善厦门市的区位投资环境,应遵循先软后硬的改善路径,当前应着力于政府行政观念、作风和效率的提升,人力资源的开发储备,产业集聚与产业供应链的培育,以及城市国际化程度的提高。