浅议燃油税与养路费利弊

燃油消费税取代养路费等行政事业费,成为募集公路交通建设资金的主要方式。改革初期阶段的燃油税存在税率确定、征收额预测以及非公路用油补贴等缺点和难点。而有近二十年征收历史的养路费,在统一集中管理、审批流程、预测等方面又具有其自身的优点。分析燃油费税改革前后两种征收方式的利弊,有利于发挥燃油税节能减排的优点,从而进一步深化和优化此项改革。     

Time to Build Our Own Ship --Focus on the stimulus plan of shipbuilding industry

In the fourth quarter of 2008, the shipbuilding industry entered the downturn period, with the weak .global shipping market adding more pressure. The shipbuilding industry is almost frozen, and the companies＇ business performances result turned in red all at once. While the industry leaders and experts were shocked at the weakness, the supporting industries of this sector, which used to be dependent on shipbuilding industry, have begun a quick development in Nantong, Weihai, Wuzhou and other places, stirring the ＂dead＂ shipbuilding industry.     

供应链管理模式下零库存理论及其在企业中的应用

主要分析了影响企业库存管理的因素，介绍了实现企业零库存的主要方法，针对目前国内企业的库存现状，提出了实现零库存的库存控制理论、实施方法和途径及在实现过程中应注意的问题。     

作为“政治性”的艺术生产

本期的注目专题,更像是试图搭建一次圆桌对话。受邀参与此专题的文章,尽管表面看起来观点不尽相同,但核心问题却是惊人的相似,即当代艺术的创作实践、展览实践或评论都是一种政治性的实践。这种冲动的产生,可以追溯到1970年代始在西方活跃的机构批评,如马塞尔·布罗德瑟尔、丹尼尔·布伦及汉斯·哈克等代表人物已经使得传统意义上的博物馆成为一个政治性的讨论舞台;鲍里斯·格洛伊斯在《装置的     

Company name fluency and acquisition target analysis

This paper investigates the impact of company name fluency on acquisitions. We hypothesize that a company's name fluency, used by potential acquirers as a mental shortcut, influences not only its visibility to investors but also the level of interest from potential acquirers, increasing the company's acquisition probability. After correcting for endogeneity, company name fluency is positively associated with both the probability of being an acquisition target and an acquisition premium. Reasons for a higher acquisition premium for targets with higher name fluency are identified as reduced need to hire top-tier investment banks and higher synergy.     

Antecedents of employee involvement with the comparative model

Instead of discussing employee’s performance that previous researchers emphasized in their studies on the work behavior of employees, this study analyzes employee involvement from the viewpoint of their emotional labor, organizational culture, and the intimacy relationships between employees and their supervisors. Large-scale financial holding conglomerates in Taiwan and subsidiaries of Hong Kong-based conglomerates were selected as the populations for the research. The result of the empirical analysis indicates that emotional labor has a significantly positive effect on the involvement of employees; the stronger the intimacy relationship between employees and their supervisors is, the higher the employee involvement will be, strong culture has a significantly negative effect on the involvement of employees, and there is a significant difference in a number of dimensions among some Chinese enterprises in Taiwan & Hong Kong. This study has the following characteristics in comparison with the previous studies: (1) The theoretical structure of this study is formed based on an integrated prospect of internal organizational structure, personal factors of employees and their interpersonal relationship; (2) the study focuses on a comparative study of regional enterprises, which was seldom emphasized in literature; (3) the study uses the Non-Linear Fuzzy Neural Network Model and multivariate analysis approach as tools for the research and may contribute more to the theory in this field.     

创新要素流动对城市群协同创新的影响——基于长三角城市群与长江中游城市群的实证

利用2006-2017年长三角城市群和长江中游城市群共41个地级市面板数据,首先,运用拓展DEA法对两大城市群协同创新水平进行测度,然后,采用空间计量模型实证考察创新要素流动对城市群协同创新的影响,进一步以互联网发展水平为门限变量,构建门限模型,探析互联网发展对创新要素在城市群流动的协同创新效应是否存在门限效应。研究发现：创新要素流动对城市群协同创新影响的总效应显著为正,空间正向溢出效应显著,且存在群际差异;在两大城市群内,创新要素流动对城市群协同创新影响呈现非线性,创新人员流动对城市群协同创新影响呈“倒U型”特征,创新资本流动对城市群协同创新影响呈“U型”关系,相应拐点在不同城市群呈现异质性。     

财务管理信息化在煤炭企业中辅助决策作用研究

近两年以来,煤炭企业由于煤炭价格的大幅度下跌面临着严峻的经济衰退问题,财务管理作为企业管理的一个重要方面,在企业激烈的市场竞争中发挥重要的作用,通过财务管理信息化手段为企业各层管理者及时地提供准确的财务信息,对企业正确决策发挥着越来越重要作用[1]。     

团队合作中的利益分配机制及其调整过程探讨

本文主要探讨团队合作这种新兴工作机制的利益分配机制,首先提出了两种方法:其一,权的最小平方法,建立在专家评分基础之上,具有一定的主观性;其二,在合作博弈框架之上运用Shapley定理确定分配方案,具有较好的客观性、公正性。本文后一部分主要讨论在使用Shapley定理确定分配方案之后的团队博弈,即一旦团队由合作博弈进入非合作博弈后,团队利益分配是如何进行调整的,以及调整过程中博弈双方的策略变化和这种调整产生的内在机理。     

机动车辆保险承保周期的回归模型分析

通过构造一个包含多个变量的回归模型来检验各种因素对保费变动的影响,结果表明:滞后损失率和滞后保费增长率对当期保费增长影响非常显著;滞后损失增长率对当期保费增长率影响不显著;在我国机动车辆保险中,宏观经济因素包括利率和GDP对保费增长率的影响很小.因此,我国机动车辆保险承保周期存在原因较为符合承保能力限制假说.