现行农村义务教育财政体制改革现状分析

农村义务教育财政投资体制存在的问题现行农村义务教育财政体制政府分担主体的重心仍然过低,中央和省级政府没有承担起应有的财政责任;各级政府的教育投资分担比例不明确,未能建立规范的政府问的财政转移支付制度;现行农村义务教育财政体制未能对农村义务教育地区发展存在严重不平衡性给予充分的关注.     

走访“欧洲工业园”

走进位于慈溪杭州湾新区的欧洲工业园，脑子里顿时浮现的是“科学、规范和有条不紊”这样的词，而展现在眼前的，是整齐的厂房和布局合理的办公楼，就连清新宜人的空气里，仿佛也漂浮着严谨的欧洲气息。     

Ex-ante performance of REIT portfolios

Review of Quantitative Finance and Accounting - The Real Estate Investment Trust (REIT) market has become an increasingly important vehicle for alternative investment for equity investors. While...     

Controls as a Sharable Knowledge Commodity: An Architecture for Open Exchange

The world seems to be getting more dangerous: terrorists; fraudulent corporations; money laundering; hurricanes; pandemics. Governments and organizations respond with a flurry of new controls. In some cases these are centrally mandated (e.g. Sarbanes Oxley). In others, organizations struggle to find their own control solutions. Seldom, however, do organizations work together as a community of common interests to share solutions to their control threats. In this paper we consider how an open exchange of control solutions might be supported electronically. We assume a community of similar organizations that wish to exchange detailed knowledge about organizational control techniques. These might be non-competing institutions, such as libraries, customs agencies, and even universities; or, they may in fact be competing organizations, wishing to exchange control solutions in dimensions where they do not compete – e.g. the airlines exchanging best practice about safety and security. The main point is to propose an information technology architecture that permits a view of organizational controls as shareable, exchangeable knowledge commodities.     

Service value and switching barriers: a personal values perspective

This research aims to investigate how customers, the key actors in a service relationship, perceive service value and switching barriers. The study is framed along the means-end-chain theory of personal values and theory of customer resources in the service-dominant logic. Hypotheses about the impact of personal values on customer value, switching barriers and customer loyalty were tested using structural equation modeling of survey data obtained from the health care and retail banking sectors in Vietnam. The results show that in both sectors, personal values have a significant impact on perceived process and outcome value as well as on perceived economic and relational switching barriers. Economic barriers were found to affect loyalty in the banking sector, in the same way that relational barriers affect loyalty in the health-care sector only. Loyalty in both sectors is influenced by process but not by outcome value. The implications of these findings are discussed.     

山区农用地定级方法对比分析研究——以云南省X县为例

农用地定级是国土资源管理的一项重要工作,全面掌握山区农用地质量状况,特别是在更好精度尺度上评价得出针对具体耕地质量状况的有关农用地级别差异显得尤为重要而迫切。以云南省山区X县为例,着重探究了因素法农用地定级单元划分和因素选取以及定级指数计算还有级别划分的方法,并与修正法比较,从定级特点、原则、成本等方面论证了因素法在山区农用地定级中的可行性和有效性。     

The Recent Development of Financial Markets in Vietnam

MOCT-MOST: Economic Policy in Transitional Economies -