现金余额型职业养老金计划及其对我国的启示

现金余额型养老金计划是美国职业养老金近年衍生出的创新模式之一,作为混合型计划的一种,其兼具确定给付型和确定缴费型养老金制度的特点。本文运用比较法分析了现金余额型养老金计划的运行机理,进而在分析我国目前职业养老金面,临的困境的基础上,指出现金余额型养老金计划对我国职业养老金建设的借鉴意义,具体包括：DC计划不是职业养老金...     

纵向财政失衡、FDI竞争与医疗卫生服务供给水平——兼论标尺竞争机制下地区间的策略性行为北大核心CSSCI

关于医疗卫生服务供给不足的原因一直是社会各界高度关注的重点话题,现行的财政分权制度常被认为是最主要的原因。本文尝试将表征现行财政分权制度特征的三个要素,即纵向财政失衡、地区FDI竞争和地区间竞争模仿的策略性行为,与医疗卫生服务供给水平纳入同一分析框架,在对其理论机制分析的基础上,利用2007-2018年277个地级及以上城市面板数据,实证考察它们之间的关系特征及机制路径。研究发现,纵向财政失衡与地区FDI竞争对医疗卫生服务供给水平均存在显著的抑制作用,同时,地区FDI竞争对纵向财政失衡的负向抑制作用具有正向调节效应。进一步分析发现,地方政府间的标尺竞争使其在医疗卫生服务供给行为上表现出明显的策略模仿,医疗卫生服务供给水平呈明显的空间溢出效应。异质性分析发现,发达地区医疗卫生服务供给水平受抑制的主因是FDI竞争所致,欠发达地区则主要缘于纵向财政失衡的显著影响。机制分析发现,纵向财政失衡通过作用于财政支出结构与医疗卫生支出效率两种方式实现对医疗卫生服务供给水平的抑制,而FDI竞争则主要是通过扭曲财政支出结构的方式实现其抑制作用。本文的研究丰富了医疗卫生服务供给不足制度性成因探寻的文献,对于如何全面推进新一轮财税体制改革、深化医疗卫生体制改革、优化政绩考核指标等具有借鉴意义。     

江苏畜牧兽医职业技术学院新校区工程规划后评价

本文对江苏畜牧兽医职业技术学院新校区工程规划进行后评价研究,首先对建设项目后评价的定义、相关的基本概念以及理论基础、评价方法进行详细阐述,重点对新校区工程规划进行后评价,构建了规划后评价指标体系,并且运用模糊综合评价的方法进行了分析,为后续工程提供了宝贵经验。     

Is cognitive bias really present in analyst forecasts? The role of investor sentiment

This paper analyses four key markets within the European context. In this context, where the level of analyst coverage is lower than in the US setting, we aim to ascertain whether the origin of optimism in analyst forecasts in these markets is mainly strategic or whether it also contains an element of cognitive bias. Despite the fact that forecast errors lack the explanatory power to account for a significant percentage of the relationship between market sentiment and future stock returns, our new tests based on selection bias (SB1 and SB2), in conjunction with an analysis of abnormal trading volume, confirm the presence of both cognitive bias and strategic behaviour in analyst forecasts. This shows that, although regulation can reduce analyst optimism bias, the benefits are constrained by the fact that optimism bias is partly associated with cognitive bias.     

三江平原湿地生态功能区划分区方案及分区特征

三江平原是我国最大的淡水湿地分布区,而湿地生态功能区划是进行湿地生态系统管理的重要途径。本文按照生态功能区划的原则,结合三江平原湿地生态系统服务功能特点和生态环境现状,将三江平原湿地生态系统服务功能区划分为3个一级区,14个二级区,并对其分区特征进行分析。为科学、合理地保护和利用湿地,创造可持续发展条件奠定基础。     

提高城镇体系规划编制的科学性和可操作性

随着我国城市化的加速发展,大城市的某些功能正在迅速地向周边郊县扩散,沿海一带城乡之间、城市建成区与非建成区之间的界线日趋模糊。另外,在市场化和经济全球化的大背景下,城市和国家间的竞争已经突出地表现为以中心城市为核心与其周边城镇共同构成的城市区域之间的竞争。基于这些观点,从分析我国城镇体系规划的问题着手,提出提高此类规划科学性和可操作性的若干对策。     

Strategic behavior in financial markets

We describe a financial market as a noncooperative game in strategic form. Agents may borrow or deposit money at a central bank and use the cash available to them in order to purchase a commodity for immediate consumption. They derive positive utility from consumption and from having cash reserves at the end of the day, whereas being bankrupt entails negative utility. The bank fixes interest rates. The existence of Nash equilibria (both mixed and pure) of the ensuing game is proved under various assumptions. In particular, no agent is bankrupt at equilibrium. Asymptotic behavior of replica markets is discussed, and it is shown that given appropriate assumptions, the difference between a strategic player and a price taker is negligible in a large economy.     

美国高等教育规划及其参考价值

立法拨款是美国联邦政府早期调控高等教育发展的行之有效的方法。随着经济全球化和高等教育的国际化,联邦政府自20世纪90年代以来开始对全国高等教育制定统一的宏观规划,而国际化、多样化、跨学科等一直都是其高等教育发展的重要战略。但美国高等教育的全面规划是由州政府来执行的。美国政府的高等教育发展规划经验对现阶段我国中央政府制定宏观的教育规划、地方政府积极参与教育规划、确立全国规划重点等具有重要参考价值。     

“十一五”期间薪酬设计实践的变革及其特点

自2000年开始的新世纪新一轮企事业单位内部分配改革,已经经历了包括＂十五＂期间和＂十一五＂前四年以来在内的近十年时间。与＂十五＂期间分配改革的理念、政策和做法相比,自进入＂十一五＂期间的内部分配改革明显呈现出一些新的特点：确定企业内部分配差距,由一味地追求＂按市场定价＂向＂限高、提低、增中＂转变;工资构成由单一的岗位工资制向岗位资质绩效工资制转变;纳入工资档次的条件,由单一的按本人资质决定向岗位资质要求和本人具有的岗位资质相结合转变;由不够重视绩效考核转变到极为重视绩效考核并细化绩效工资方案转变。     

A comparative analysis of corporate entrepreneurial orientation between selected firms in the Netherlands and the USA

Firms in turbulent or fast-changing environments must continually innovate to remain competitive. This study examined how a firm's strategic management practices influence its entrepreneurial behaviour as compared to an international competitor. Four firms in the Netherlands were each matched with a key competitor in the USA. Several survey measures related to the strategic management process were used along with an instrument related to corporate entrepreneurship practices. Both managers and employees participated in the study. Results revealed significant differences between the Netherlands firms and the US competitors in entrepreneurial orientation. Results also supported these comparative differences along three key dimensions of strategic management as they relate to corporate entrepreneurship. The final set of data revealed a relationship between corporate entrepreneurship and three measures of firm performance. The implications focus upon the key role that culture may play in facilitating corporate entrepreneurship and adaptable organizational practices. Suggestions for further research are also made.