关于搞好“三讲”教育巡视指导工作的思考

巡视组在“三讲”教育中发挥了不可替代的作用 ,巡视组必须认真履行“检查、指导、督促、把关”的工作职责 ,必须正确处理好发动与引导的关系 ,教育和调动干部积极性的关系 ,现实问题与历史问题的关系 ,依靠党委 (组 )和独立行使职能关系等     

对齐齐哈尔市发展幼儿教育的思考与建议

发展幼儿教育可以扩大就业市场,可以为提高劳动力素质奠定基础,同时可以推动幼儿师范教育的进一步发展。各级政府要抓好学前教育的普及工作;小学学前班的从教人员应纳入正常的编制管理;幼儿园的收费不应以园所属性定标准;可将部分小学改办成幼儿园,以避免教育资源的浪费。尤应充分发挥“省西部地区幼教师资中心”的作用,加强对现有非幼师专业的教师培训,使之专业化。     

On the short-time behavior of the implied volatility for jump-diffusion models with stochastic volatility

In this paper we use Malliavin calculus techniques to obtain an expression for the short-time behavior of the at-the-money implied volatility skew for a generalization of the Bates model, where the volatility does not need to be a diffusion or a Markov process, as the examples in Sect. 7 show. This expression depends on the derivative of the volatility in the sense of Malliavin calculus. E. Alòs’ research is supported by grants MEC FEDER MTM 2006 06427 and SEJ2006-13537. J.A. León’s research is partially supported by the CONACyT grant 45684-F. J. Vives’ research is supported by grant MEC FEDER MTM 2006 06427.     

试析民族自治地方教育财政自治的基本内涵

财政自治与教育财政自治同属于我国民族自治地方依法享有的民族自治权利.由于我国多年来教育财政投入的不足,致使民族自治地方的教育自治权难以得到根本保障.本文主要对财政自治与民族教育财政自治的基本内涵进行阐释,并对教育财政自治与财政自治的关系作了分析,以利于对我国教育财政投入和民族教育财政自治问题作进一步研究.     

论保险代位求偿权行使的范围限制

保险代位求偿权当然有其行使范围.时至今日,理论界有很多学者认为:"代位求偿权只在财产保险中适人身保险中不存在代位求偿权."但依有些学者的态度,保险代位求偿权不只适用于财产保险.我国<保险法>的有关规定(第68条)虽有力地支持了否定说,但亦留下了一些缺憾.笔者建议将<保险法>第68条修改为:"人身保险的被保险人因第三者的行为发生保险事故的,保险人向被被保险人或者受益人给付保险金后,不得享有向第三者追偿的权利.但被保险人或者受益人仍有权向第三者请求赔偿."这样,肯定说就难有立锥之地了.     

我国寿险投资问题分析及国际借鉴

我国保险业近年来飞速发展,但是保险资金存在着运用比重低、结构不合理等诸多问题.本文分析了我国寿险投资的现状和存在的问题,并同时与国际寿险公司投资的做法进行比较,提出了应该采取的风险管理对策.     

Technological capability, social capital and the launch strategy for innovative products

The Launch strategy for innovative products is a crucial strategic typology adopted by many high tech firms, and which has been identified in prior research focusing on new product introduction to the market. However, the nexus between launch strategies and firm resources has gained little research attention. This article therefore aims to investigate the influence of technological capability and social capital, two key resources for innovation in high tech firms, on the adoption of a launch strategy for innovative products. Furthermore, prior research has revealed that market characteristics play a moderating role on the relationship between firm resources and company strategies; thus, this study also examines the moderating effect of market characteristics. This study takes Taiwan's integrated circuit design firms as the analytical sample. Based on a sample of ninety companies, two interesting findings have been found. First, both technological capability and social capital are associated positively with the launch strategy for innovative products. Second, while the market growth rates increase, the positive relationship between technological capability and the launch strategy for innovative products becomes weaker.     

加强对中外合作办学项目的税收征管

伴随着中国改革开放进程的深入,中外合作办学呈现出加速发展的势头。本文从分析中外合作办学项目的办学形式及项目性质入手,探讨了如何规范和强化对外国教育机构取得的合作办学收入的税收征管。     

招商引资竞争的有效性分析

本文利用一个简单的模型分析了区域招商引资竞争的有效性，在竞争的状态下，除区域间收益差额超过潜在不利的情况外，潜在不利区域将很难利用优惠改变企业固有区位，竞争使得分配更加有利于企业而不利于参与招商引资竞争的区域，而且这种招商引资竞争是难以避免的。认清本区域既有优势和关键行业比单纯提供优惠在招商引资过程中更加重要。     

现行企业所得税优惠政策评析

现行企业所得税制度已经运行十年有余,作为非基准税收制度的所得税优惠政策也越来越多,并且其执行效果不尽如人意。通过对现行所得税优惠的政策制度基础进行分析,可得出如下基本判断:两税并存是我国高税率、多优惠的制度基础;作为非基准税收制度的所得税优惠政策对基准所得税制度修订过多,税制的改革已成为必要;改革的方向是两税并轨,清理优惠,对于需要保留的税收优惠政策应贯彻以行业优惠为主、区域优惠为辅的原则。