参与式预算的路径选择——基于巴西与中国的实践

参与式预算在一定程度上打破了原有体制下相对封闭的预算运行模式,唤醒了百姓的民主意识和参与意识,为民意的充分表达提供了平台,同时提高了资金的使用效率。本文在考察中国和巴西参与式预算实践的基础上,通过对参与式预算理论的研究,深入剖析两国参与式预算的差异与成因,总结并得出对我国的综合启示,力求寻找到一条适合我国国情、符合区域实情的参与式预算实施之路,以此来改革和创新预算编制和预算管理,更好地推进地方政府建设。     

竞争方式转变与网络组织风险分析

竞争无所不在,它在促进宏观经济发展的同时,也从微观上加剧了人们的恐慌心理。许多人把整个经济发展轨迹称之为一部竞争发展史,但本文却把它看成是一部竞争规避史:从你死我活的点竞争到竞争中合作的线竞争,再到合作中竞争的面竞争,与此相对应,企业组织方式也从单个企业到集群企业,再到网络组织,合作因素逐渐增加,竞争因素逐渐减少,并从显性走向了隐性。隐性化的竞争却为网络组织的平稳运行埋下了安全隐患。     

DL/I技术浅析

本文针对ＩＢＭ公司ＤＬ／Ｉ数据库的数据模式、程序调用、出错信息等方面，详细论述其定义和格式，以及程序调用的一些技巧。     

浅议加强大学生的思想道德教育

针对当今大学生中生活方式上存在着的互相攀比现象和沾染的社会上的不良习气 ,文章不无担心地提出要在学校、家庭、社会三方面抓紧对青年学生的思想道德教育 ,并提出了具体方法 ,使跨世纪的一代大学生 ,能够肩负起重要的历史使命。     

International joint ventures and tax competition in an integrated market

The purpose of this paper is two-fold. First, it develops a theoretical model of international joint ventures to suggest a new approach to the determination of profit allocation between the partners in the joint venture. Second, we examine the issue of tax competition between two countries for an international joint venture. We find that even in the absence of any bargaining power for the domestic firms, the foreign firm would like to give up more than half of profits to its partner. Furthermore, the foreign firm would like to locate in a country in which the partner firm is more efficient. We also find, with numerical simulations, that the domestic firm will accept the joint venture if the foreign firm's technology is significantly more superior than its own.     

Apparel Retail Sales Value-15.1% y/y in January in Shanghai

Shanghai-According to on net regular statistics of Shanghai Garment Association, in January,2013,apparel retail sales volume in Shanghai top 10 department stores was 1.282 million pieces(sets),decreasing 15.1% y/y by 0.233 million pieces (sets).Apparel products sales value was CNY970 million, decreasing     

China Apparel Retail Sales Value +15.19% y/y in Jan.2012

Apparel retail sales value in major department stores just rising by 15.19 percent y/y to CNY 31.30billion in Jan.2012,according to Nation Commercial Information Center of China. Apparel retail sales value growth speed greatly slowed down by 43.02% compared with the same period in last year and down by 22.5% compared with the same period in the year 2009(Spring Festival also in January).