财政分权与义务教育财政管理体制问题探析

我国是成功实施财政分权化的国家之一。作为公共财政框架部分之一的义务教育也实行了分权化管理,义务教育办学的责任主要地落在了县、乡两级地方政府身上。而我国庞大的义务教育事业由县、乡甚至村脆弱的财力来承担,可谓“杯水车薪”：一些农村地区和贫困山区学龄儿童无学可上,无书可读等现象屡见不鲜。可见过度分权化的义务教育财政管理体制是制约当今中国义务教育发展的症结所在。     

城市地价评估中的地质环境问题

地价评估通常考虑的影响因素主要有社会因素、经济因素、政策法规，以及地块的地理位置，而对城市的地质环境的影响考虑较少。本文就城市地质环境问题，研究了其对土地价格评估的作用，以及在地价评估中的量化关系。     

关于加速我市绿色食品产业化经营的思考

随着经济的发展和人们生活水平的提高、膳食结构的改善,人们越来越向往和追求绿色.受这种消费市场导向影响,以无公害、无污染、营养型为标志的绿色食品如雨后春笋快速崛起,以致许多专家、学者把它称之为“绿色浪潮“,并断言:“21世纪绿色产品将成为主导产品“.正是基于对这种市场潜力的认识,我省各地充分发挥与内地省份相比得天独厚的“蓝天、白云、碧水“的比较优势,纷纷做起了“绿色蛋糕“.……     

独立董事制度与我国上市公司治理

建立独立董事制度对于完善我国上市公司的治理非常必要。但由于我国特定的环境因素，虽然独立董事制度已引入，但是实践效果并不理想。因此，有必要从相关方面来完善此制度，提高我国公司治理水平。     

Cultural Tourism And Flamenco In The City Of Cordoba (Spain)

Flamenco is a tourist product that can attract many visitors from around the world, and the city of Cordoba (Spain) has an important role in the origins of flamenco. This work studies whether the satisfaction of cultural tourists who visit the city can be influenced by cultural offers related to flamenco. To achieve this objective, fieldwork was carried out based on 709 surveys conducted in the most important flamenco “tablaos” (stages) of the city. The techniques of factorial analysis and linear adjustment were used. The results show that flamenco can be a product that complements the satisfaction of cultural tourists.     

基于“钻石模型”的福建物流产业竞争力分析

随着物流产业化的形成,物流业在各区域经济发展中的重要地位和作用日益突显。波特的＂钻石模型＂被广泛用来分析产业竞争力。利用波特＂钻石模型＂中的关键要素分析福建物流产业竞争力,针对问题,提出提升福建物流产业竞争力的对策。     

我国城乡差距的政策性因素分析——基于亚当·斯密城乡发展思想

市场经济理论之父亚当·斯密曾在他的不朽名著《国民财富的性质和原因的研究》一书中阐述了有关城乡发展的思想。根据亚当·斯密的城乡发展思想,对当前我国城乡差距的原因,进行了宏观政策层面上的分析,可为缩小我国城乡差距提供借鉴。     

Are traditional timing models well specified?

Traditional timing models are affected by several biases, which generate spurious timing and stock-picking coefficients. Academics have appointed different causes as the possible sources of these biases. A negative correlation between timing and stock-picking abilities arises as a consequence of the biases in traditional timing models. This article provides evidence for one bias commonly found in traditional timing models, which is related with options. We focus on this bias in view of the scant attention it has so far received in the literature. We believe one possible cause for this bias is the failure to include the cost of the option implicit in timing activities in the timing models, and on this basis, we opt for a corrected version of the Merton and Henriksson model (1981 Merton, RC and Henriksson, RD. 1981. On market timing and investment performance II: statistical procedures for evaluating forecasting skills. Journal of Business, 54: 513–34. [Crossref] , [Google Scholar]). This study therefore is a pioneer in the assessment of the magnitude of this bias and in the measurement of the impact of its correction on fund managers’ results. Our results confirm both the existence of the bias and the correction of the problem when the cost of the option is included in timing models. The modified version of the Merton and Henriksson model, unlike the traditional model, reports positive timing and stock-picking coefficients, supporting the good performance by managers.