宪政视野下我国税收立法权制度之完善

税收立法权问题是税法基础理论中的一个重要问题。税收是政府存在的根据,税收立法权的出现是民主宪政的根据,税收立法权的配置与协调是税收宪政的核心和主题。本文从宪政的视角深入剖析了当前我国税收立法权(横向立法和纵向立法)存在的主要问题,从完善税收立法权体系、提高税收立法权民主化水平的角度提出完善我国税收立法的系列建议。     

兵团加快发展产业聚集园区思路与对策——国家级石河子经济技术开发区建设经验借鉴

兵团的各类产业聚集园区作为推进兵团城镇化、新型工业化、农业产业化的重要载体,如何整合各方有效资源快速推进各类产业聚集园区发展是兵团今后一个时期的一项战略任务。国家级石河子经济技术开发区的发展为兵团建设各类产业园区提供发展思路和经验借鉴。     

生物质成型燃料产业发展前景分析

生物质成型燃料是一种高效的清洁能源,可以替代化石燃料,缓解人类面临的能源危机和环境困境。文章分析了产业发展的原料资源、成型技术、市场需求、成本-效益及政策支撑等优势。结果表明,在我国发展生物质成型燃料产业是可行的。同时,探讨产业发展面临的各种障碍,提出解决成型机生产技术瓶颈、用户环保意识与产品认知度薄弱、产业政策过于宏观等问题的策略建议。     

The effect of pre-flight attendants’ emotional intelligence,emotional labor,and emotional exhaustion on commitment to customer service

Previous studies have shown that the success of airlines depends heavily on the quality of in-flight services provided by flight attendants. The performance of flight attendants is primarily based on their emotional intelligence (EI). Thus, airlines endeavor to recruit flight attendants with high EI and also conduct continuous EI training even after their recruitment. To meet the demand of excellent flight attendants, a number of universities and colleges have established airline service programs. This study examines the relationships among EI, emotional labor (EL), emotional exhaustion (EE), and commitment to customer service (CCS) among pre-flight attendants in the undergraduate airline service programs. The results of the study revealed that the better pre-flight attendants understand their emotions and use them appropriately, the more they display their true emotions and modify their bad feelings to desirable emotions required for effective in-flight customer services. Also, the more pre-flight attendants employ EL, the more exhausted they are emotionally. As the first study on pre-flight attendants’ EI, this study contributes to the existing body of knowledge on EI, EL, EE, and CCS. The findings of the study also provide practical implications that effective assessment and education of EI by university-based airline service programs can contribute to service excellence of airlines.     

Developing new smart services using integrated morphological analysis: integration of the market-pull and technology-push approach

With the rise of smart services, new services are no longer generated via the traditional linear models of innovation. Rather, smart-service innovations require new frameworks to integrate the market-pull and technology-push models, which focus on both user-centric considerations and technological developments. However, current streams of research continue to merely suggest a conceptual framework. Therefore, it appears to be difficult to apply this framework into practice, due to a lack of systematic methodologies. In response, this study employs morphological analysis, a powerful tool for the systematic generation of ideas. Since the morphological analysis employs several dimensions for explaining new services and combines them to generate new ideas, it is easy to integrate the different approaches to innovations, such as market pull and technology push. A case study of smartphone application services is also conducted.     

中小企业银行融资方案的新型设计 --"关系贷款"及"银行辛迪加和相机治理"

本文旨在从信息不对称造成信贷配给的角度为中小企业融资难问题提供一种解决方案。欧美等成熟市场经济国家通过银企建立稳定的交易关系来消除两者之间的信息不对称,提高贷款可得性;青木昌彦的银行辛迪加和相机治理模式的突出特点在于组建辛迪加,加强牵头行对企业贷款的事中和事后监督。本文吸收两者的优点并结合我国的实际情况,提出了我国中小企业银行融资的模式:企业向银行申请贷款之前必须与其有稳定的交易关系,以便银行进行有效的事前监督;银行一旦接受贷款申请,即可作为牵头行来组建银行辛迪加,集中借款企业与辛迪加成员的交易信息,并承担全部的事中和事后监督责任;一旦企业出现财务危机,牵头行负责大部分债务的偿还。     

基于演化博弈的监测—约束—激励系统生态补偿机制研究——以旅游胜地漓江流域为例

"两山"理论要求重构"经济—环境"生态,因地制宜设计生态补偿机制。以漓江流域作为研究对象,利用演化博弈理论分析不同情境下漓江流域各主体策略的演化趋势,再使用SD进一步模拟仿真,结论如下:(1)上下游地方政府实施策略概率的初始值会影响最终的稳定状态;(2)仅依靠上下游政府的相互自发监督,不能有效实施利于生态补偿的合作机制;(3)上下游都不履行义务时的惩罚应比只有一方不履行义务时的惩罚更大,上下游履行义务时的奖励应比不实现合作时的惩罚更大;(4)当中立机构监管流域水质状态时,上游提供给下游的补贴应该比下游给上游的生态补偿更少。据此提出漓江流域生态补偿机制政策建议。     

Estimation of trade and domestic distortions: an application to world agriculture

The world’s nations often produce commodities for which they have no apparent comparative advantage, and do so with techniques that are not particularly efficient by world standards. These inefficiencies may arise from various forms of trade and domestic distortions, as described in Chau et al., Int Econ Rev 44:1079–1095, (2003). We estimate these distortions for 33 countries of the world using a newly compiled data set. We find that domestic distortions tend to be slightly more important than trade distortions. For the average country, revenues in the agricultural sector would be 26% higher if domestic distortions were eliminated, but 21% higher if trade distortions were eliminated. Our measures of trade and domestic distortions across countries provide a complement to measures of protectionism such as producer subsidy equivalents.     

协商民主的限制简析

虽然协商民主号称是民主理论的“协商转向”。但是协商民主在理论和实践上都面临着诸多限制。协商民主强调以共同善为依据达成共识,但是共同善常常无法达到;协商民主强调以理性对话为主,但是参与者的理性能力是有限的,即使能够完全按照理性来进行协商,也未必能够保证公共利益最大化;协商民主主张由一般民众在公开、透明、平等的情况下进行讨论,但来自政治精英、经济优势阶级、专家学者、媒体的政治操弄始终无法避免。由于这些限制,协商民主无法替代代议民主,它的价值在于培养公民的共和精神和包容、参与、平等的政治文化。