税收与税源背离的情况及其对区域协调发展的不利影响

当前我国存在着地区间税收与税源背离的现象,总体上呈现出税收收入从欠发达地区转移到发达地区的特征。不同税种的税收与税源背离程度有所差异,所得税收入与税源的背离度最高。税收与税源背离扩大了地区间的财力差距和公共服务差距,还容易诱发地方政府间无序的税收竞争,不利于区域协调发展目标的实现。     

Impact of Market Orientation and ICT on the Performance of Rural Smaller Service Enterprises*

Market orientation (MO) is considered as a competitive strategy for the smaller service enterprises based in rural locations. A model is proposed and validated for the rural tourism sector that encompasses the effects of MO and of the use of information and communications technology (ICT) on business activity, taking into account the business's financial results, improvements to the rural location, and the more personal, intangible impact on the local entrepreneur. ICT is found to have a positive impact on MO and outcomes, whereas, similarly, the adoption of MO is found to have a positive effect on outcomes.     

Beyond Contracts: Love in Firms

The traditional theories of the firm leave no room for love in business organizations, perhaps because it is thought that love is only an emotion or feeling, not a virtue, or because economic efficiency and profit making are considered to be incompatible with the practice of charity or love. In this article, we show based on an approach to the human action within the organization, that love can and must be lived in firms for firms to operate efficiently, be attractive to those who take part in them, and act consistently in the long run.     

Supervisor Role Modeling,Ethics-Related Organizational Policies,and Employee Ethical Intention: The Moderating Impact of Moral Ideology

The moral ideology of banking and insurance employees in Spain was examined along with supervisor role modeling and ethics-related policies and procedures for their association with ethical behavioral intent. In addition to main effects, we found evidence supporting that the person–situation interactionist perspective in supervisor role modeling had a stronger positive relationship with ethical intention among employees with relativist moral ideology. Also as hypothesized, formal ethical polices and procedures were positively related to ethical intention among those with universal beliefs, but the relationship was much weaker among relativists. Thus, firms wishing to optimally promote ethical attitudes and behavior must tailor their organization-based initiatives to the individual characteristics of their employees.     

防御性现实主义:进攻性现实主义时代的悲剧

作者旨在回答一个重要的问题:防御性现实主义在进攻性现实主义时代的命运如何?这个问题可以分解为两个小问题:进攻性现实主义时代下的防御性现实主义国家面临哪些生存压力?这些生存压力对防御性现实主义国家会造成哪些影响?作者认为,在进攻性现实主义时代,防御性现实主义国家面临五种生存压力:防御性现实主义国家是进攻性现实主义国家进攻的诱因;防御性现实主义国家经常遭遇进攻性现实主义国家的攻击;防御性现实主义国家被进攻性现实主义国家包围;防御性现实主义国家几乎无法和进攻性现实主义国家合作;防御性现实主义国家的军力通常在整体上或在关键指标上落后于进攻性现实主义国家。在这些生存压力之下,防御性现实主义国家的生存质量堪忧,在重要的物质利益和国家的自主性两项指标上的表现难如人意。作者采取了案例分析的方法,以中国宋朝和波兰为例,论证了进攻性现实主义时代的防御性现实主义困境。     

区域间的不对称与制衡行为——以欧盟与东盟关系为例

在现有国际体系中,不对称性是国际关系的主要特征之一,它与单位行为体的制衡行为直接相关联。随着全球化和区域主义的发展,不对称性已从国家层面扩展到地区层面,其原有内涵和制衡逻辑也发生了转移。以地区性作为比较区域间不对称的参考点,作者探讨了地区层面的制衡行为,分析了不对称性、地区性与制衡行为之间的关系,认为在不对称的国际关系中,弱势国家出于维护现状或提高讨价还价能力的需要,它们倾向于选择地区层次的制衡行为。由于地区层次的制衡行为伴随着一定的制度化风险,因此地区层次制衡行为的发生需有一定的条件。通过选取欧盟与东盟关系作为考察对象,作者认为,在不对称的国际关系中,地区性能够反映区域间的不对称关系,也代表了地区层次的制衡能力;地区层次的制衡行为没有特定目标,但主要以平衡大国或发达国家的地区性国家集团为主;当弱势国家的内部制衡无法在短期内得到质的提升时,它们会更倾向选择通过外部制衡,即利用区域间关系来平衡不对称关系。尤其在无政府状态下的单极体系中,当国际结构对霸权国的约束力被严重削弱时,地区层次的制衡作用便显得更加突出。     

高原牧区定位重构与战略转型:川西北证据

川西北高原牧区是我国八大牧区之一。由于自然条件、资源禀赋、基础设施、制度安排等多方面因素,发展较为滞后。川西北高原牧区的发展要从本地区自然环境的多样性出发,走包容多样性和多层次内容的发展道路;要以民生为本,以生态建设为中心,实现经济、政治、社会、文化、生态建设的全面跨越,发展阶段的战略性跨越,对外开放的进一步跨越,探索特色一、二、三产业打通+引领后现代生活方式的城镇和村庄建构的新模式。     

Key service innovation drivers in the tourism sector: empirical evidence and managerial implications

This study highlights the importance of market orientation and the use of information and communication technologies (ICT) as determinants of service innovation activity for companies in the tourism sector. In doing so, the study provides a means to classify companies as innovative or not. Using a sample of 100 Spanish firms from different branches of the tourism sector, we confirm and extend prior research. In particular, market orientation??especially a customer orientation??is critical for developing new services that lead to competitive advantages. In addition, ICT have a dual, direct, and indirect influence on service innovation.     

淘汰高耗能落后产能的着力点

当前,根据中央的部署,我国对高耗能落后产能正在进行治理淘汰.但由于任务艰巨,存存进展缓慢、经济手段缺乏、善后机制亟待建立等问题.因此.应加紧实施淘汰落后产能专项行动,运用市场化手段和激励性政策,加快淘汰落后产能的步伐.     

当前流动性过剩的趋势、影响与对策

一、流动性过剩的概念及过剩程度的度量 流动性过剩是一种比较复杂的货币金融现象,但又不完全属于金融问题. 1.以货币供应量衡量的流动性过剩程度