维也纳经济大学税法硕士教育对我国的启示

文章考察了维也纳经济大学的税法硕士教育项目,重点介绍其教学实践环节。基于中国税务硕士教育的现状,在师资建设、教学、科研等方面总结出了该教育项目对中国税务硕士教育的启示。     

Religion,social capital and business bankruptcy in the United States, 1921–1932

We consider the value of social capital that derives from membership in a church. American states with larger churchgoing populations had lower business bankruptcy rates from 1921 to 1932, and states in which the churchgoing population was concentrated in few churches had business bankruptcy rates that were lower still. Both voluntary and involuntary bankruptcy were lower in states with higher church membership. The evidence suggests that church membership acted on bankruptcy through a safety net mechanism and not solely through indicating a preference for honouring commitment.     

基于灰色理论的义务教育学校校长绩效管理理论研究

本文在对义务教育学校校长评价指标，灰色系统理论以及相关文献进行梳理的基础上，用灰色系统理论对义务教育学校校长的工作进行绩效评价，优化了传统绩效评价的方法，分析比较了不同校长之间各层面的差别使教育管理部门更加全面的分析原因，采取措施以提高教育水平。     

我国刑罚模糊裁量的弊病与对策研究

我国刑罚模糊裁量方法(即传统的综合估量的量刑方法)导致我国刑事审判长期存在着"重定罪轻量刑、重经验判断轻理性决策、重定性分析轻定量分析"的弱点,导致相同案件因法官不同而量刑轻重悬殊的形式上"合法而不合理"以及在量刑的过程中法官的自由裁量权过大的现象,从而引发量刑擅断、司法腐败。在刑罚模糊裁量引入模糊集合中隶属度函数的方法,可结合具体案件,把模糊的量刑情节和法定刑幅度数值化,从而为法官断案提供一个可资借鉴的相对客观的量刑参考,减少由于个人因素对断案带来的偏差。     

贪心算法求解最少资源问题的探讨

面对资源的日益紧缺,如何有效合理的利用资源一直是专家学者研究和探讨的热点问题。最少资源问题是对初步资源规划问题的探讨,可以为多个资源组合规划问题的基础研究提供有效的参考作用。传统的回溯法穷举虽然能找到最少资源问题的最优解但其时间复杂度会高于o(n!),往往耗时太多,不能满足问题的及时性。提出了一种以最早开始时间为贪心策略的求解最少资源问题的贪心算法,不仅能够找到最优解,而且其时间复杂度仅为o(n2),极大提高了算法的效率。     

Public Finance,Public Economics,and Public Choice: A Survey of Undergraduate Textbooks

The changing scope and approaches in the public finance courses as reflected in a spectrum of undergraduate texts are reviewed. The major texts are examined for content, difficulty, and ideology.     

The law of promotion with prize fund --The most successful strategy in the current worldwide economic crisis

Each company has to reopen different new methods and means in order to maintain high degree of competitive power on the market in the period of economic crisis today. The described and developed method and procedure by the author give every company concrete decisions to reach a better competitive power on the market in the globalization and mostly in the economic worldwide crisis today. The described method sand procedures below was developed by the author 1993 as a president of consulting company ＂D ＆ M Dobrev Consulting House＂ for analysis, trading.     

316L不锈钢脱硫塔的焊接制造

文章介绍了3l6L不锈钢脱硫塔在焊接制造中控制几何形状与垂直度的焊接工艺条件和质量控制方法。     

The Quantitative Analysis on Leverage and its Effects

Leverage of modem enterprise＇s financial management includes operating leverage and financial leverage. Both of them exist objectively, are not changeable with human＇s minds. They enlarge enterprise＇s benefit and risk, so they have both positive and negative effects. The degrees of them are measured as DOL and DFL. In financial management, the relationship between DOL and operating risk has regularity in quantity, and so does the relationship between DFL and financial risk.     

女性劳动力就业向高层次产业转移的实证研究

通过实证分析方法研究了在我国信息化过程中女性劳动力就业发展的方向 ,以及出现这种新形势的原因。研究结果表明 :中国女性经济活动人口正在缓慢地向高技术型、智能型、市场竞争型职业转移 ,女性人力资源素质与就业竞争力有所提高。但同时也指出转移过程中所遇到的问题 ,并对此提出了一些政策建议。