运输问题中规模的评价

由运输问题产生的“悖论”,从理论方面反映了“哆反而少”现象,但反过来又可为我们评价运输问题中的规模提供了某些线索,引发我们提出如何评价甚至改进现有运输规模使之产生更大的效益。     

论中央企业重组的基本框架、逻辑视角与路径选择

以中央企业重组为分析对象,提出包括分析前提、目标体系、对象要素和实现机制的分析框架,可由此对中央企业重组的垄断与竞争、资本集聚集中与中央企业做强做大、地方与国际等应有的逻辑视角进行探讨,进而能较为全面地对中央企业重组进行系统地思考,以求对中央企业重组的开展有所参考.     

组织文化与知识管理战略关系研究

在组织文化既定的条件下,知识管理可以以不同的战略去适应文化氛围。本文从知识管理有效性的角度出发,在深入分析知识管理战略和竞争价值观框架下组织文化内涵的基础上,探讨了既定的文化背景下知识管理战略的选择问题。     

The road to liberalization: Policy design and implementation of Taiwan’s privatization

Among newly industrializing economies, Taiwan represents an archetypical example of a country in the process of economic catching up with institutional environments standing somewhere between Western and transition countries. Thus, Taiwan’s privatization experience may provide a means to assess the generalizability of conclusions drawn from prior research conducted in both kinds of countries. In the face of changing economic and political environments, Taiwan revamped its blueprint for privatization in 1989 as a major plank of its economic shift toward liberalization. Although it has proceeded on a trial-and-error basis, the policy has thus far yielded substantial though mixed results. This study systematically reviews Taiwan’s policy design and implementation of privatization, which originally was modeled on but later diverged from the Western experience as a result of the immature institutional settings and political compromises in various regards. Taiwan’s privatization, in a relative small scale to those in transition economies, is characterized by a set of stylized policy initiatives that provide a reference point for other developing countries.

我国城镇基本养老保险个人账户定位剖析

我国基本养老保险个人账户资金规模要适度,由劳动与社会保障部统一管理。为提高职工缴费的积极性,关键在于提高个人账户的收益率,实现有效保值增值。我国基本养老保险个人账户的"空账"实质是以不明晰的债权形式存在。当前所讨论的"做实"个人账户,实质是个人账户资产存在形式的转换。对于历史"空账",不应该立即"做实",而应比较机会成本与效益,逐步"做实"。而对于新缴纳的个人账户资金,则应明晰产权,不能随便挪用,但当统筹基金不足时,可以有偿使用。个人账户待遇以自身平衡为原则。     

全民健康保障制度:建构理念、政府支持的合意水平与成本测算

运用罗尔斯的正义论、阿玛蒂亚.森的可行能力与实质性自由理论、人权、健康权以及社会保障权等理论,提出要重构农村健康保障制度建设的理念,进而提出"从社区健康融资走向全民健康保障制度"的理论设想,并初步测算了政府在"全民健康保障制度"中的财政责任。政府在全民健康保障制度中应该承担的成本与目前对新农合的支持力度差距都非常大。政府须从"经济建设型政府"向"公共服务发展型政府"转型,以有可能从财力和精力方面提供包括基本健康保障在内的基本公共品。     

数据分析课程教学中的几个关键问题

讲好数据分析课应抓住几个关键问题:突出基本思想与方法的讲解,加强分析方法的应用,培养合理解释所得结果的能力。     

大学俄语医学专业一年级精读课教学刍议

俄语医学专业是哈尔滨医科大学重点专业之一,如何深入发展是俄语医学教学改革面临的重要课题.只有抓住基本功训练、强化学生能力培养,才能培养出合格人才.     

Which countries show favour towards negative,zero or positive population growth?

This article develops an overlapping generations model with eldercare by migrants and children in the context of the ageing problem and examines what conditions cause people to prefer a negative, zero or positive population growth rate. We find that a wage ratio of around 0.7 for eldercare by migrants can explain well the coexistence of negative, zero and positive population growth rates in the European Union. A country that does not need eldercare and has an optimistic view of the future will have a positive population growth rate. Other countries will have zero or negative population growth rates.     

A theoretical basis for public sector accrual accounting research: current state and perspectives

ABSTRACT

Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research.