多元线性回归探讨科技进步与民生发展的关系——基于1996-2009年新疆的实证分析

科技进步是支撑民生发展的重要条件。通过分析科技进步与民生发展的内涵,分别构建了科技进步和民生发展水平的评价指标体系,通过因子分析与多元线性回归分析相结合的方法,对新疆科技进步促进民生发展的状况进行了对比研究。结果表明:所构建的多元回归模型对于科技进步促进民生发展具有较高的估计效率,其中科技资源投入和科技成果产出对新疆的民生发展具有显著的正向带动作用,而科技资源配置则对民生发展具有较为显著的负向作用。基于上述分析,提出了新疆科技促进民生发展的相关政策建议。     

完善我国财产税结构的思考

本文通过对我国现行财产税收入总量及其结构的分析,揭示了近年来财产税占我国税收总额比重不断提高、动态财产税超常增长现象背后存在的风险和隐忧,并针对导致财产税结构失衡的原因,提出了完善我国财产税结构、优化财产税制度及其功能的基本思路与具体对策。     

Research on How to Improve the Structure of China＇s Property Tax

本文通过对我国现行财产税收入总量及其结构的分析,揭示了近年来财产税占我国税收总额比重不断提高、动态财产税超常增长现象背后存在的风险和隐忧,并针对导致财产税结构失衡的原因,提出了完善我国财产税结构、优化财产税制度及其功能的基本思路与具体对策。     

美国《消费品安全改进法案》之铅含量要求总述

文章介绍了美国《消费品安全改进法案》（CPSIA）中对于儿童产品总铅含量和油漆涂层中铅含量的要求,以及后续出台的一系列相关实施措施,以帮助企业充分了解铅含量要求所带来的挑战,从容应对。     

机构投资者有助于企业业绩改善吗？——来自2003-2007年中国上市公司的经验证据

本文区分不同类型的机构投资者,探讨其持股对企业业绩改善的影响。研究表明：（1）机构投资者持股对企业业绩改善具有显著的正面影响,持股比例越高越有动机和能力帮助企业改善业绩;（2）不同类型的机构投资者对企业业绩改善的作用不同,持股比例较高的基金、券商有望显著改善企业业绩,而持股比例低的信托公司、保险公司对企业业绩改善没有显著影响;（3）机构投资者对企业业绩改善的影响主要体现在短期,对企业长期业绩改善的作用逐步减弱。简而言之,目前机构投资者对企业业绩改善已开始初步发挥作用,但其作用还较为有限。本文建议进一步促进机构投资者的规模化发展,提高其改善企业业绩的动机和能力。     

《立法法》修改： 理念原则、机制创新与完善建议

《立法法》再次修改是新时代立法工作的一件大事。经过全国人大常委会两次审议的《立法法（修正草案）》，贯彻落实习近平法治思想和党的二十大报告精神，对标第五次宪法修正案和法治国家建设的立法要求，科学回答了新时代新征程“为什么立”“立什么”和“怎么立”的问题，体现出坚持以习近平法治思想为指导、坚持党对立法工作的全面领导、坚持人民主体地位、坚持倡导和弘扬社会主义核心价值观、坚持改革和立法的辩证统一等理念原则，已经具备了很好的理论与实践基础。但要进一步健全立法体制、完善立法程序、提高立法效能，还需推进夯实优化科学、民主和依法立法，切实发挥人大主导立法的作用，建立高效的立法工作协调机制，建立系统的立法论证咨询机制，建立智能化的立法信息技术支撑体系。在此基础上，贯彻吸收党的二十大报告精神和最新立法成果，完善全国人大及其常委会的专属立法权，完善授权立法制度，确立设区的市的立法主体地位，完善区域协同立法工作机制，完善备案审查衔接联动机制。     

The impact of service quality and marketing on financial performance in the hospital industry: an empirical examination

Service quality and service marketing have both been studied extensively in relation to service organizations. In this paper we examine these areas simultaneously in terms of their impact on financial performance in the hospital industry. Drawing from the literature in the quality and service marketing areas, the area of service quality is represented in terms of the constructs of quality context and quality outcomes. Quality context (QC) describes the environment related to quality practices within a hospital which generally encourages and enhances service quality while quality outcomes (QO) comprises of specific clinical and patient satisfaction outcomes of the hospital. The area of marketing is represented in terms of the constructs of marketing orientation and market/product development outcomes. Market orientation (MO) is a well accepted, albeit complex, construct within the marketing literature. Generally, market orientation can be thought of as the process of effectively collecting, disseminating, and responding to information in order to enhance the marketing function within the hospital. Such information generally relates to market trends, customers, and competitors. Market/product development outcomes (MPD) refer to specific outcomes in relation to product innovation and market segmentation that are general indicators of the marketing effectiveness of the hospital. Although the evidence in the literature suggests that both service quality and marketing are independently related to organizational performance, the precise nature of the relationships among the variables described above is not clearly understood.Based on theoretical considerations, we propose a framework linking the above-mentioned constructs to the financial performance (FP) of an organization. Since QC and MO are theorized to be multidimensional constructs we use the technique of structural equations modeling (SEM) to test the model. Data were collected for the study from hospitals in a five-state region in the US. The results show that the constructs related to both service quality and marketing impact on financial performance. However, the results do not support the proposed framework of relationships. Instead, the results support a sequential chain of relationships among the constructs where MO mediates the effect of QC on QO, and MPD mediates the effect of QO on FP. Implications of these results for the hospital industry as well as for future research in the area are offered.     

Passenger facility charge vs. airport improvement program funds: A dynamic network DEA analysis for U.S. airport financing

Passenger Facility Charge (PFC) and the Airport Improvement Program (AIP) are two major sources to finance U.S. airports. This paper develops a novel dynamic network DEA framework to investigate the substitutability between PFC and AIP funds. We find that the studied U.S. airports can substitute PFC for 8–35% of the current AIP funds and contribute significantly to the proposed plan of the US congress to cut AIP funding. In addition, the amount of PFC-for-AIP funds substitution negatively correlates with the productive efficiency of airports. The findings send an important message for future policy reforms on U.S. airport financing.     

Identifying opportunities for improvement in online shopping sites

The aim of this study is to show how different methods may provide online shopping managers with information regarding which attributes affect customer satisfaction, and how to identify what to improve or offer in the market. For this purpose, 409 Brazilian users of online shopping answered questionnaires, evaluating 26 attributes. These attributes are grouped on five dimensions: Accessibility, Fault recovery, Security, Flexibility, and Interaction/feedback. The present study evaluates different actions suggested by Importance Performance Analysis (Martilla and James, 1977; Slack, 1994) and Improvement Gap Analysis (Tontini and Picolo, 2010), exploring the limitations and strengths of each method. The results show that Improvement Gap Analysis overcomes the limitations of Importance Performance Analysis, related to the nonlinear relationship between attribute performance and customer satisfaction.     

完善我国政府间转移支付制度的若干思考

政府间转移支付制度是实行分税制财政管理体制国家普遍采用的、用于解决中央与地方之间及各地方之间财政失衡的一项重要制度和措施,我国自从1994年实行分税制财政体制改革以来,财政转移支付的度处于不断完善之中.但是,目前我国的转移支付制度仍然存在着一定的问题.本文从财政转移支付制度的基本原理入手,在借鉴OECD主要国家经验的基础上,论述了我国转移支付制度设计中必须注重的模式选择问题、需要考虑的若干关键性因素以及需要注意的相关技术问题.