关于公共支出与经济增长的国内外研究综述

公共支出与经济增长的关系一直以来为经济学家们所争论。持公共支出促进经济增长观点认为,政府公共支出在经济增长中发挥着重要作用,因为它为经济发展提供了大量的公共品和其他具有外部效应的公共福利或服务,从而鼓励和便利了私人投资,形成了一个较好的投资环境,促进了经济增长。而持反对意见的认为,公共支出往往是生产率较低的,为融通政府支出而形成的高税收又会对私人部门的消费和投资造成很大的负面影响,因此,必须缩减政府支出,才能保证经济增长。当然也有人持两者根本就没有关系的观点。     

中国劳动力回流问题研究述评

农村劳动力流动与转移是发展经济学关注的永恒话题。20世纪90年代以来,劳动力回流现象引起了众多学者的关注。目前国内外关于劳动力流动研究的主要模型和理论都是以发达国家为研究对象,对中国的启示不能生搬硬套。中国目前关于劳动力回流问题研究还存在称谓不规范、针对性建议少、缺乏系统深入研究等问题,需要继续努力。     

我国景区门票价格研究综述

中国景区门票价格管理权限下放地方以后。国内关于景区门票价格的研究由此展开．2004年底,jE京6处世界遗产景点门票价格上调引发学术界对景区门票价格是否应当上涨的激烈争论及应如何科学制定的全面探讨．旨在对中国学者关于景区门票价格的研究成果所关注的焦点和所阐述的观点进行梳理、分析与总结。并提出几点研究展望,以尝试性地为后续的深入研究提供参考与启示。     

高校社会主义核心价值体系研究综述

从党的十六届六中全会提出社会主义核心价值体系命题,到党的十八大强调社会主义核心价值体系是兴国之魂,决定着中国特色社会主义发展方向。学术界关于高校社会主义核心价值体系建设的研究如火如荼。对已有研究成果进行分析梳理,可以为深入研究社会主义核心价值体系提供参考和借鉴,推动高校更好地践行社会主义核心价值体系。     

探析大跨度调压室顶拱开挖支护施工技术和监理

锦屏二级水电站上游调压室顶拱为渐变城门洞型,其最大开挖尺寸长宽高分别为49.5m×22.532~30m×15.25m;在整个调压室顶拱开挖支护过程中,为确保顶拱施工质量、安全及进度,施工项目部报送了专项施工技术方案,监理工程师对该方案进行了认真细致地审查,达到了预期的效果、并取得了良好的成效,在大跨度调压室顶拱开挖支护施工技术和工程监理方面积累了一些成功的经验。     

思想政治教育主体素质培养研究述评

思想政治教育能否在现实生活中赢得主动,取得实效,最终取决于思想政治教育主体素质的高低,而培养思想政治教育主体的素质则是解决问题的关键。从对思想政治教育主体素质培养研究文献的梳理与分析来看,当前研究存在着概念界定不统一、研究内容不丰富、研究视野狭窄、研究方法和手段单一等问题,因此应进一步深化概念研究、丰富研究内容、拓宽研究视野、创新研究方法,以推动思想政治教育主体素质培养理论和实践的深化和发展。     

防范合谋的激励机制研究综述

通过对合谋内涵、舍谋成因以及防范合谋的激励机制设计三个方面的国内外主要文献进行的回顾与述评结果发现,我国在防范合谋的激励机制设计方面主要存在下列问题：国内许多文献认为信息不对称是合谋的成因,但实际上合谋的成因是互惠,信息不对称只是为合谋提供了条件;现有理论主要从激励经济学角度研究防范合谋的机制设计的,但人类行为动机的产生和发展、变化是一个复杂、微妙的心理过程,仅从激励角度研究合谋问题不足以取得满意的效果。     

基于管理熵的接包绩效协同激励体系评价研究

本文以猪八戒网为研究对象,结合已往研究成果与猪八戒网调研结果,并将管理熵理论进一步应用于众包情境下,构建综合激励体系,从而测度激励体系协同激励效果。研究表明:目前猪八戒网接包绩效激励系统处于一定的有序状态,各激励指标的激励效果相对良好;二级体系内部指标协同效应较差,应注意"环境公平""品牌效应"与"信息转换机制"三项二级指标对激励系统稳定的干扰;"程序公平"和"交互公平"两项三级指标熵流值为正,对接包绩效产生显著抑制作用。通过测度激励系统的激励效果,有助于及时遏制正熵并提高激励负熵,进而实现总激励熵的下降,对激励盲点的发现与激励措施的动态维护具有重要意义。     

Towards the Development of a Tax System Complexity Index

Reducing tax system complexity is a common goal amongst policymakers; yet there is no commonly agreed definition of complexity. This paper seeks to fill this gap, by proposing the construction of an index of tax system complexity, conceived as a summary indicator of the overall complexity of a tax system at a particular point in time. If adopted, such an index would not only enable assessment of the changing level of a country's tax system complexity over time, but may also facilitate comparisons of the relative complexity of different countries' tax systems in future.     

Defining personalized concepts for XBRL using iPAD‐drawn fuzzy sets

An efficient and effective analysis of business data requires a better understanding of what the data represents, and to what degree. A human‐like way of accomplishing that without being too detailed yet learning more about data content is to summarize and map the data into concepts familiar to a person performing analysis. Processes of summarization help identify the most essential facts that are embedded in the data. All this is of significant importance for analysis of large amounts of business data required to make good and sound financial decisions. There are two aspects enabling more comprehensive yet easier processing of data: a standardized representation format of financial data; and a human‐friendly way of defining concepts and using them for building personalized models representing processing data. The first of the aspects has been addressed by the eXtensible Business Reporting Language (XBRL)—a standardized format of defining, representing and exchanging corporate and financial information. The second aspect is related to providing individuals with the ability to gain understanding of data content via determining a degree of truth of statements summarizing data based on their own perception of concepts they are looking for. In this paper, we introduce a tablet application—Tablet‐based input of Fuzzy Sets (TiFS)—and demonstrate its usefulness for entering personalized definitions of concepts and terms that enable a quick analysis of financial data. Such analysis means utilization of soft queries and operations of aggregation that extract and summarize the data and present it in a form familiar to analysts. The application allows for defining concepts and terms with ‘finger‐made’ drawings representing a person's perception of concepts. Further, these definitions are used to build summarization statements for exploring XBRL data. They are equipped with ‘drawn’ definitions of linguistic terms (e.g. LARGE, SMALL, FAST) and linguistic quantifiers (e.g. ALL, MOSTLY), and enable summarization of data content from the perspective of a user's interests. The ‘drawn’ linguistic terms and quantifiers represent membership functions of fuzzy sets. Utilization of fuzzy sets allows for performing operations of data summarization in a human‐like way. The application of TiFS illustrates ease of inputting personalized definitions of concepts and their influence on the interpretation of data. This introduces aspects of personalization and adaptation of artificial intelligence systems to perceptions and views of individuals. The proposed application is used to perform a basic analysis of an XBRL document.