论市场化运作条件下土地一级开发的价值取晦

土地一级开发的市场化运作应兼顾公平与效率。在招标选择一级开发企业时,应将土地取得与市政设施建设两项不同性质的内容区别开来,采取不同评价标准和管理模式,进而使一级开发实现公平与效率的结合。     

基于层次分析法的信息系统安全评价研究

利用层次分析法(AHP)的原理与方法,提出了信息系统安全评价指标体系,建立综合分析评价模型,采用向量范数法对判断矩阵进行优化。描述了信息系统安全评价的方法和流程,计算出评价指标的综合权重。通过实例说明这一模型能对信息系统安全等级进行综合评价。     

Understanding the Relationship of Service Fairness,Emotions, Trust,and Tourist Behavioral Intentions at a City Destination in China

This study presents a cognitive appraisal model that identifies consumption emotions and trust as key mediators in the relationship between perceived service fairness and behavioral intentions (i.e., revisit intentions and word-of-mouth (WOM) referrals). The structural equation modeling (SEM) technique was employed to examine empirically a conceptual tourist behavior model using questionnaires answered by 541 tourists in Xiamen, a “garden city” in China. The findings confirmed the mediating role of emotions and trust, which imply that the travel behavioral intentions formation process is both an emotional experience process and a relationship building process between tourists and the destination service providers. By understanding the relationship and linkages between perceived service fairness and behavioral intentions, city managers, urban tourism managers, and service providers can formulate more effective marketing strategies to strengthen tourists’ loyalty, revisit and WOM referral intentions.     

Service Fairness,Consumption Emotions,Satisfaction, and Behavioral Intentions: The Experience of Chinese Heritage Tourists

Drawing on the cognitive appraisal theory and the justice theory from the marketing and tourism literature, this study attempts to illuminate the embedded impact of tourist experience on overall satisfaction and behavioral intentions in a cognitive-affective-behavioral framework. The findings suggest that service fairness is an antecedent of consumption emotions (positive and negative) that, in turn, influence satisfaction and behavioral intentions in the context of Chinese natural heritage tourism. Notably, the results highlight the mediating role of tourists’ consumption emotions. This article concludes with a discussion of the theoretical and practical implications to heritage tourism researchers and managers.     

The Antecedents and Consequences of Brand Prestige in Luxury Restaurants

The purpose of this study was to investigate the antecedents and consequences of brand prestige in luxury restaurants. Based on the existing theoretical background, it was proposed that four types of brand-related stimulus form brand experience in consumer memory and thus influence the formation of brand prestige. Through a review of the literature, it was also hypothesized that brand prestige can result in five managerial outcomes: patrons' well-being perception, information costs saved, perceived price fairness, satisfaction and behavioral intentions. Based on the theoretical relationships between the conceptual constructs, a model was proposed and then tested utilizing data collected from 527 luxury restaurant patrons. The results of data analysis indicate that two types of brand-related stimulus (sensory and intellectual) aid in the creation of brand prestige, and can thus help to: enhance patrons' well-being perception; reduce patrons' information searching efforts; and enhance perceived price fairness. As a result, patron satisfaction and positive behavioral intentions can be induced. The critical managerial implications of these findings are then discussed in the latter part of the article.     

事业单位养老保险制度改革:基于公平的视角

公平是每个国家、社会和个人追求的目标,而目前事业单位养老保险制度改革试点方案,未能体现公平的原则。为了实现公平,今后事业单位养老保险制度改革要做到以下几点:用法律保障养老保险制度的公平;将机关和事业单位一同纳入养老保险制度改革的范围;基础养老金的计发比例要考虑受教育年限的因素;妥善解决老人、中人之间的养老待遇水平问题;以职业年金制度体现高素质人才的价值。     

分税制后的中央转移支付有效率吗？——基于中央转移支付对地区间增长公平与效率的检验

本文以分税制改革后中国现实数据为基础分析了中央转移支付对地区间增长公平和效率的影响。研究表明,中央转移支付效果总体上与其目标似乎是相悖的,中央转移支付既没有实现地区间增长公平,也不具有效率。此外,国有企业对中央转移支付效率的“侵蚀效应”也间接降低了资本的效率;而且这种“侵蚀效应”在资本效率越高的地区愈加严重。我们的结果也验证了中央财政集权的二次分配与分权理论是冲突的。     

Maximizing Profits for a Multi-Category Catalog Retailer

It is a common trend in the retail industry for catalog retailers to mail multiple catalogs, each promoting different product categories. The existing catalog mailing models do not address the issue of optimizing multi-category catalog mailing. We address this research gap by introducing a model that integrates the when and what components of a customer's purchase decision into the how much component (number of catalogs) of a firm's cross-selling strategy. In addition to comparing the impact of category-specific versus full product catalogs in generating sales in a specific category, the study also finds relative impacts of various category-specific catalogs. We jointly estimate the probability of purchase and purchase amounts in multiple product categories by using multivariate proportional hazard model (MVPHM) and a regression based purchase amount model in a Hierarchical Bayesian framework. The model accounts for unobserved heterogeneity, and uses a control function (CF) approach to account for endogeneity in catalog mailing. The results from the Genetic Algorithm (GA) based optimization suggest that the catalog mailing policy as per the proposed model would be able to generate 38.4 percent more customer lifetime value (CLV) from a sample of 10 percent of the households as compared to the current catalog mailing policy of the retailer by reallocation of the catalogs across customers and mailing periods based on their propensity to buy.     

城镇各阶层收入分配公平性的影响因素——基于PLS的分析

基于1978-2006年的时间序列数据,运用偏最小二秉回归(PLS)方法,对影响我国城镇各阶层收入分配公平性的因素进行了实证分析.鲒果发现,无论是从城镇低收入阶层的角度分析,还是从城镇高收入阶层的角度分析,有利于收入分配公平性的因素是一样的,即主要有经济增长率、第一产业就业比重、教育支出水平、政策性补贴水平等8种因素;而不利于收入分配公平性的因素主要有市场化进程、城市化水平、工业化程度、经济发展水平等13种因素.其中,金融规模和城市化水平对收入分配公平性的影响最为显著,经济增长率的影响最弱.     

论“三层次”税收公平观与中国税收公平机制重塑

传统税收公平观存在明显的局限性,主要表现为考察的视野不开阔和涵盖的内容不丰富.所以,对税收公平的理解和判断,必须延伸到经济的、社会的角度,应当建立起包含税收的负担公平、税收的经济公平和税收的社会公平三个层次的广义的税收公平观,这样才能真正把握税收公平的全部内涵.根据这一思路,对中国现行税制的公平性进行了全面考量,发现存在诸多有悖于税收公平的因素,并提出了重塑中国税收公平机制的具体构想.