地方政府的"土地财政"及其弊端

目前我国地方政府把土地作为增加财政收入的工具,对地方财政和土地资源的可持续利用造成不利的影响。分析了财政激励条件下地方政府的土地利用行为,并在环境保护视角下深入分析这些行为对地方财政和土地资源的影响。发现由于土地资源的稀缺性,地方政府以持续开发土地作为发展动力的土地财政不是一种可持续的发展模式,不能为地方政府带来稳定的财政收入,终将导致财政收入的枯竭。     

国外财政可持续性评价实践及对我国的启示

财政可持续性已成为各国政府关注的重点问题。本文分析了全球范围内财政可持续性面临的挑战,通过分析、评价国外财政可持续性报告,提出在我国政府财务报告中构建财政可持续性报表的建议,以反映我国财政的可持续能力,使其更好地促进我国经济健康持续发展。     

财政可持续性视角下政府财务报告的改进研究

财政可持续性具有重要的理论内涵.本文分析了现行政府财务报告在反映财政可持续性方面存在的主要缺陷,提出建立健全政府会计三元系统,引入权责发生制会计基础,并在我国政府财务报告中构建财政可持续性报表的建议,以全面反映我国财政的可持续能力.     

公共产品供给存在的问题及对策分析

公共产品是一种特殊的商品,它具有公共性、非竞争性和非排他性。学术界认为,公共产品与政府的关系密切,一般来讲,公共产品必须是由政府来供给。本文对我国公共产品的财政供给进行研究,指出了一些不足:如地方财政收入不均衡,影响了财政供给公共产品的水平;对公共产品供给的投入占财政总支出的比重偏低;对公共产品供给投入的内部结构不合理;财政自身管理机制不完善。并针对问题提出了从提高财政汲取能力;增加国家财政收入;优化财政支出结构;完善财政运行体制的几点建议来逐步完善财政对公共产品的供给。     

国家财政教育投入的区域差异研究

本文基于2008-2013年省级区域的数据,揭示2008年至今我国人均财政教育投入的区域差异,及财政投入水平与经济发展水平的关系。研究表明我国的人均财政教育投入水平在区域之间存在显著的差异,且经济发展水平影响财政教育投入。因此,我国应致力于缩小地区之间的经济发展水平,加大对贫困地区的转移支付力度,实现我国教育在地区之间的均衡发展。     

发达国家社会保障财政风险管理的经验与启示

正随着社会的发展,社会保障财政风险已成为财政风险的重要组成部分。防范财政风险,保持财政的稳定性和可持续性已成为一个世界性的课题。目前,我国社会保障发展层次不平衡,转制成本高等问题以及社保基金入不敷出的财政托底机制,都增加了财政负担。认真研究发达国家的成功经验,对拓宽思路,提高我国的社会保障财政管理水平,指导风险防范,维护社会稳定无疑是有建设意义的。     

减税、地方政府债务和财政可持续研究

本文利用2012-2019年30个省份的面板数据,运用基准回归模型和系统GMM动态面板模型分析减税、地方政府债务和财政可持续之间的关系,结果显示减税和地方政府债务不利于地方财政可持续发展,且减税对地方财政可持续的作用会受到地方政府债务的影响,地方政府债务风险越高,减税对地方财政可持续的影响越小;地方政府债务风险越低,减税对地方财政可持续的影响越大.     

财政支出与社会公平关系的实证分析

利用国家统计局公布的数据对财政支出与社会公平进行实证分析,表明:1990～2006年,我国财政非福利性支出水平与基尼系数的相关关系不十分密切,基本符合财政非福利性支出特征。财政福利性支出水平与经济发展水平是负相关,财政非福利性支出水平与人均GDP大致成正比,财政福利性支出水平对经济发展的作用相对弱于财政非福利性支出水平。这些结论对政府优化财政支出结构,调整支出政策以实现特定财政活动目标具有重要现实意义。     

用科学发展观统领财政工作推动陕西经济社会又好又快发展

科学发展观的第一要义是发展,核心是以人为本,基本要求是全面协调可持续,根本方法是统筹兼顾,这为财政工作指明了方向。在愈演愈烈的国际金融危机大背景下,在建设西部强省、构建和谐陕西的关键时期,我们要用科学发展观统领财政工作,着力提高财政干部贯彻落实科学发展观的认识水平和能力素质,把学习实践成果转化为谋划财政工作的正确思路、促进经济发展的政策措施、推动财政改革的实际能力,进一步发挥财政职能作用,推动全省经济社会又好又快发展。     

财政科技投入与产出关系研究

科学技术水平是衡量国家综合实力的重要方面,财政科技投入力度体现了一国政府对科技的重视程度。我国这些年来非常重视科技发展,制定了科教兴国的基本国策,财政对科技的支持力     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.     

Capturing the Implications of Services Trade Liberalization

This paper evaluates the impact of service sector trade liberalization on the world economy by a ten-region, eleven-sector CGE model with import embodied technology transfer from developed countries to developing countries. Simulation results show that service sector trade liberalization not only directly affects world service production and trade, but also has significant implications for other sectors in the economy. The major channel of the impact is through inter-industry input-output relations and TFP growth induced from services imported by developing countries from developed countries, which may be embodied with new information and advanced technology.     

City Children and Genderfied Neighbourhoods: The New Generation as Urban Regeneration Strategy

Former industrial cities in the West are employing gentrification as urban policy. In these policies, women and families currently play an important role as gentrification pioneers. In my analysis of Rotterdam in the Netherlands, I propose the term genderfication to understand the gender dimensions of this process. Genderfication refers to the production of space for different gender relations. I analyse Rotterdam's urban planning program for becoming a ‘child‐friendly city’, which entails replacing existing urban dwellings with new, larger and more expensive ‘family‐friendly homes’ as a strategy for urban re‐generation. Urban re‐generation supplements regeneration in the form of material and economic restructuring, and refers to the replacement of part of the current population by a new and better suited generation. The ‘child‐friendly city program’ is considered in tandem with punitive ‘youth policies’.     

Hierarchical Models in Environmental Science

Environmental systems are complicated. They include very intricate spatio-temporal processes, interacting on a wide variety of scales. There is increasingly vast amounts of data for such processes from geographical information systems, remote sensing platforms, monitoring networks, and computer models. In addition, often there is a great variety of scientific knowledge available for such systems, from partial differential equations based on first principles to panel surveys. It is argued that it is not generally adequate to consider such processes from a joint perspective. Instead, the processes often must be considered as a coherently linked system of conditional models. This paper provides a brief overview of hierarchical approaches applied to environmental processes. The key elements of such models can be considered in three general stages, the data stage, process stage, and parameter stage. In each stage, complicated dependence structure is mitigated by conditioning. For example, the data stage can incorporate measurement errors as well as multiple datasets with varying supports. The process and parameter stages can allow spatial and spatio-temporal processes as well as the direct inclusion of scientific knowledge. The paper concludes with a discussion of some outstanding problems in hierarchical modelling of environmental systems, including the need for new collaboration approaches.     

Multinomial distributions applied to random sampling of particulate materials

When sampling a batch consisting of particulate material, the distribution of a sample estimator can be characterized using knowledge about the sample drawing process. With Bernoulli sampling, the number of particles in the sample is binomially distributed. Because this is rarely realized in practice, we propose a sampling design in which the possible samples have a nearly equal mass. Expected values and variances of the sample estimator are calculated. It is shown that the sample estimator becomes identical to the Horvitz–Thompson estimator in the case of a large batch-to-sample mass ratio and a large sample mass. Simulations and experiments were performed to test the theory. Simulations confirm that the round-off error due to the discrete nature of particles is negligible for large sample sizes. Sampling experiments were carried out with a mixture of PolyPropylene (PP) and PolyTetraFluorEthylene (PTFE) spheres suspended in a viscous medium. The measured and theoretical variations are in good agreement.