我国第三产业发展的区域差异分析与财政对策

目前第三产业发展的区域差异显著,已经严重制约了我国第三产业的整体发展,造成这种状况的原因很多,其中财政因素是一个重要因素。要实现第三产业的区域协调发展,打造有利于缩小地区差异的财税环境,应改革区域税收倾斜政策,规范转移支付制度以及完善地方税收体系,鼓励地方政府制定地方性财税政策因地制宜发展第三产业。     

Strategic planning in public R&D organizations for agribusiness: Brazil and the United States of America

There is increasing evidence that public organizations dedicated exclusively to research and development (R&D) in agribusiness need systematic management tools to incorporate the uncertainties and complexities of technological and nontechnological factors of external environments in its long-term strategic plans. The major issues are: “What will be the agribusiness science and technology (S&T) needs be in the future?” “How to prepare in order to meet these needs?” Both Empresa Brasileira de Pesquisa Agropecuária (Brazilian Agricultural Research Corporation, Embrapa), attached to the Brazilian Ministry of Agriculture and the Agricultural Research Service (ARS) of the US Department of Agriculture (USDA) have developed a comprehensive strategic and operational planning process in order to answer these key questions in the 1990s. The main objective of this article is to present a comparative and preliminary analysis of concepts, methodologies, and processes utilized, and some results obtained by these public organizations.     

A positional version of Arrow’s theorem

Arrow’s theorem is based on two “vertical” aggregation conditions expressed in terms of the relative positions of two alternatives in a preference ranking. This note obtains the same result for the strict preference case using instead two “horizontal” aggregation conditions expressed in terms of the absolute position of an alternative in a preference ranking.     

非营利组织的财务困境与解决策略

非营利组织是现代经济社会结构中一种重要的组织形式，对经济社会秩序的建立和维持起到了不可或缺的作用。但是。目前中国非营利组织的发展存在自创收入能力匮乏、外部资金募集困难、财务管理水平落后等财务困境。针对以上情况，应加强资源整合、开发与利用、重视财务管理、争取外部援助等治理对策。     

Ancora sul processo stocastico nascite-morti

Si determinano direttamente le probabilità di stato del processo nascite-morti cumulativo per ricorrenza. Si dà un suggerimento per il calcolo e si confrontano i risultati con quanto già ricavato da D. G. Kendall.     

The economic and organizational aspects of telecentres: the Spanish case

In this paper we present the following concept: the economic and organizational characteristics and the main aspects of the development of telecentres or telework centres, in a wide-ranging context of the use of telecommunications as an instrument to aid social-economic development of deprived rural and urban areas. To be more specific, we analyse how these Telework Centres are set up in diverse information related service enterprises aimed at other businesses or individuals. These initiatives are being subsidized by different public organisms as pilot development aid projects on an international scale. We have made an empirical study on a national scale, using 27 sample centres, from which we have obtained, amongst other things, the characteristics, economic objectives and results achieved from the initiatives that are underway in Spain or that are expected to be achieved from the setting up of these centres. Finally, we present our conclusions on the subject and list the literature used.