浅谈我国个人所得税存在的问题及对策

从1994年税制改革以来，个人所得税对于促进对外经济技术交流与合作，缓解社会分配不公的矛盾，增加财政收入等都发挥了积极作用。但是随着形式的发展，也暴露出不少问题和矛盾。     

钢筋砼结构双筋矩形截面最小用钢量的讨论

利用钢筋砼双筋矩形截面的性质，推导出了最小用钢量的条件。     

企业如何打好"联合促销"牌

“联合促销”作为一种新的促销方式，逐渐被企业广泛采用并被普遍接受。联合促销的目的是根据不同产品的特点、功用、目标人群，选定合适的联合对象，达到销售数量、利润最大化。本文通过对不同类型的联合促销进行研究，分析其利弊，对合理利用这一促销形式提出了相应的建议。     

Statistical inference on restricted partial linear regression models with partial distortion measurement errors

We consider the estimation and hypothesis testing problems for the partial linear regression models when some variables are distorted with errors by some unknown functions of commonly observable confounding variable. The proposed estimation procedure is designed to accommodate undistorted as well as distorted variables. To test a hypothesis on the parametric components, a restricted least squares estimator is proposed under the null hypothesis. Asymptotic properties for the estimators are established. A test statistic based on the difference between the residual sums of squares under the null and alternative hypotheses is proposed, and we also obtain the asymptotic properties of the test statistic. A wild bootstrap procedure is proposed to calculate critical values. Simulation studies are conducted to demonstrate the performance of the proposed procedure, and a real example is analyzed for an illustration.     

Individual entrepreneurship,collective entrepreneurship and innovation in small business: an empirical study

The study reported in this article examines simultaneously the impact of individual entrepreneurship and collective entrepreneurship on innovation in small business. It intends to address the weakness in previous entrepreneurship research that either only focuses on the individual entrepreneur's role in innovation (Miller 1983 Management Science, 29:770-791), or only stresses the importance of collective entrepreneurship (Reich 1987 Harvard Business Review, 65 (3), 22-83; Stewart 1989). The results of structural equation modeling analysis of data from more than 200 small businesses show that both individual entrepreneur(s) and the collective contribute to innovation in small business. Analysis results also reveal the complex relationships between the two types of entrepreneurship in terms of their impact on innovation in small business. Factors that contribute to collective entrepreneurship were found to contribute to individual entrepreneurship, while factors that are often associated with individual entrepreneurship were found to have negative impact on collective entrepreneurship. Communication among members of the small business, which was found to directly contribute to collective entrepreneurship, was found to contribute to individual entrepreneur's knowledge of emerging markets, products, and technologies. In contrast, centralized decision making, which was found to have direct negative impact on innovation, was found to have negative impact on collaboration and communication. Implications of the study are discussed.     

家庭储蓄与通货膨胀数理关系及实证分析

本文从理论与实证两方面分析通货膨胀与家庭储蓄的作用关系。基于生命周期理论构建家庭储蓄数理模型,由此建立家庭储蓄与通货膨胀因素之间的关联机制;利用所建模型在数学上严格证明家庭储蓄率与通货膨胀率为正向关系;利用1978~2013年统计数据实证分析通货膨胀因素与中国家庭储蓄率之间的数量关系。结果表明,长期来看,家庭储蓄与通货膨胀为正向关系。     

基于专家系统的多异构系统联动控制

由于企业信息化子系统开发时间的不同,许多子系统存在异构特征。异构系统通常独立运行,系统之间缺少信息共享,各个子系统不能协调同步工作,实现系统之间联动协同工作成为主要问题。本文建立了一个基于规则的专家系统,系统能够不断对规则库的知识进行扩充和提炼,形成一个完善的规则库。当已知的事实与规则的前提条件匹配时,异构系统启动联动控制策略,相应子系统联动工作。这种方案开发周期短,易于维护,对企业异构系统的联动控制具有一定借鉴参考意义。     

保兑仓融资收益共享合约的优化研究

文章以资金约束型供应链为研究对象,销售商运营资金不足为研究背景,讨论了保兑仓业务中销售商在银行给出不同条件时的订货量决策。分别从银行、销售商以及二者合作的角度对保兑仓融资业务进行分析。结论表明银行可通过适当调低利率的方式与销售商签订收益共享合约,以刺激销售商提高订货量从而增加融资,最终使共同利润增加,实现共赢。     

城市公用事业公私合作、逆民营化困境与对策——以城市公交行业为例

公私合作是新公共管理理论和新监管理论在公共服务市场化改革中的具体应用,在发达国家总体上取得了较好的效果。但我国公交公私合作经历改革热潮后,大多却以逆民营化收场,形成国有低效与民营乱象的两难困境。分析发现,并非城市公用事业不需要或不能进行公私合作,而是进行有效的公私合作需要一定的制度条件与监管措施,其中法律规范、市场机制及公共管理能力等都是影响其成效的关键因素。在上述条件不完善时,盲目推行公私合作难以取得预期效果,逆民营化现象也在情理之中。因此需要在完善上述制度能力的基础上,破解公私合作困境,提升公共服务质量。     

Money, prices, and causality: The Chinese hyperinflation, 1945–1949

This paper empirically examines causality between money and prices during the Chinese hyperinflation, 1945-49. The major issue concerning the interrelationship between money and prices is the endogeneity of money supply and the rate of inflation. Both the Sims test and the Granger test indicate that there was strong feedback causation between money creation and inflation during the Chinese hyperinflation. The mutual feedback between money creation and the rate of inflation is an important cause of the development of hyperinflation.