提高政府规制有效性的途径与实践--一个基于成本收益分析的视角

政府规制应当进行成本收益分析以提高规制的有效性。已有的规制理论或只重视收益而忽视成本,或过分强调成本而低估收益,从而在宏观上影响着规制制度建立和运行的有效性。由于成本收益分析在公共政策决策中的某些不足,除美、英等西方国家,这种方法较少被其它国家在规制政策的制定和评估中采用。成本收益的分析可以从宏观和微观两个方面降低“规制失灵”的程度,从而相应提高政府规制的有效性。因此,我国的政府规制改革应积极引入成本收益分析及建立在成本收益分析基础之上的规制影响评估制度,以提高我国政府规制政策的有效性。     

自然圣境的生态保护功能及其实现路径

自然圣境是对人类具有特殊精神意义的自然区域,自然圣境除了具有精神文化价值,在生态环境保护方面也发挥了重要作用。自然圣境的生态保护功能主要体现在保护生态环境和自然资源以及为珍稀濒危物种提供栖息地。目前,因旅游和工程项目过度开发、土地利用变化、所属权转移、价值观念的变化和自然环境变迁等因素,造成自然圣境的生态保护功能面临挑战。面对这些问题,应加强对自然圣境及其生态保护功能的正确认知,将自然圣境纳入保护地和生态补偿体系当中,发挥自然圣境生态文化的灵魂作用,并制定与自然圣境保护相关的法律法规。     

“A GEM” for increasing the effectiveness of diversity training

Questions about diversity training's utility and effectiveness remain despite its widespread use and the significant investments many firms make in such training. As a result, some HR practitioners have doubts about its relevance in the workplace. In this paper, we envision a future state of diversity training whereby diversity is embedded into work practices and programs through direct knowledge transfer, continuous skill development, and accountability for learning. We recommend four specific guidelines that HR leaders can follow to achieve this “future state” called A.G.E.M.—Approach, Goals, Executive Commitment, and Mandatory Attendance. We suggest that following the A.G.E.M. approach will lead to the kind of transformative behavioral changes required for effective diversity training programs.     

基于良好率的航材保障经费预测

采用了航材保障良好率作为航材保障的效能指标,建立了航材保障良好率的数学模型。以航材保障经费为资源,平均航材保障良好率达到最大为目标函数,建立了航材保障经费的优化配置模型。用边际分析法求解,并建立了最优递推方程。通过实例演示了如何利用配置模型进行预测,计算工具是Matlab,进行了数值实验和理论分析,结果表明该模型具有良好的优化效果和实用性。     

关于提高社区法制教育有效性的对策与思考

社区法制教育是我国民主法制建设的重要方面,但在开展的过程中,存在着内容和手段针对性不强、资源尚未形成体系、互动机制尚未形成等问题,影响了其有效性的发挥。因此,应当根据不同主体的学习需求,采用多元化的教学内容,使用多样化的形式和载体,加强互动与交流,以提高社区法制教育的有效性。     

判别监管政策有效性的事前标准——基于委托—代理理论

本文把委托—代理理论应用于证券监管的研究中,试图提出判别一个监管政策的好坏的事前标准。为给出这一标准,本文提出了激励相容度的概念——激励相容度越高则监管政策就越有效。本文的分析表明:在我国证券监管中,要制定一个有效的监管政策,首先要改变目前我国监管政策中对券商和上市公司行动的不合理惩罚和激励制度,并且加大对内幕交易的投资者行为的惩罚力度,以杜绝内幕交易;建立有助于促进券商和上市公司选择有利于投资者的长远利益和市场的长远发展的行动机制,以不断减少我国证券市场中的投机行为。其次,本文还分析了减少我国证券市场监管信息不对称和加强监管力度对提高我国证券监管政策有效性的意义。但应该指出的是,由于本文模型所需信息搜集的困难,所以给出的模型仍然属于一个探索性的理论标准。     

Outcomes of tumor necrosis factor inhibitor cycling versus switching to a disease-modifying anti-rheumatic drug with a new mechanism of action among patients with rheumatoid arthritis

Objectives: To examine treatment patterns, treatment effectiveness, and treatment costs for 1 year after patients with rheumatoid arthritis switched from a tumor necrosis factor inhibitor (TNFi) (adalimumab, certolizumab pegol, etanercept, golimumab, or infliximab), either cycling to another TNFi (“TNFi cyclers”) or switching to a new mechanism of action (abatacept, tocilizumab, or tofacitinib) (“new MOA switchers”).

Methods: This retrospective cohort study used administrative claims data for a national insurer. Treatment persistence (without switching again, restarting, or discontinuing), treatment effectiveness (defined below), and costs were assessed for the 12-month post-switch period. Patients were “effectively treated” if they satisfied all six criteria for a treatment effectiveness algorithm (high adherence, no dose increase, no new conventional synthetic disease-modifying anti-rheumatic drug, no subsequent switch in therapy, no new/increased oral glucocorticoids, and <2 glucocorticoid injections). Multivariable logistic models were used to adjust for baseline factors.

Results: The database included 581 new MOA switchers and 935 TNFi cyclers. New MOA switchers were 39% more likely than TNFi cyclers to persist after the switch (odds ratio [OR]?=?1.39; 95% confidence interval [CI]?=?1.12–1.74; p?=?.003) and 36% less likely to switch therapy again (OR?=?0.64; 95% CI?=?0.51–0.81; p?p?=?.006). New MOA switchers had 16% lower drug costs than TNFi cyclers (cost ratio?=?0.84; 95% CI?=?0.79–0.88; p?p?Limitations: Claims payments may not reflect rebates or other cost offsets. Medical and pharmacy claims do not include clinical end-points or reasons that lead to new MOA switching vs TNFi cycling.

Conclusions: These results support switching to a new MOA after a patient fails treatment with a TNFi, which is consistent with recent guidelines for the pharmacologic management of established rheumatoid arthritis.     

以就业为导向的税法课程教学改革探索

如何在高等教育中培养学生的职业能力,让高校毕业生在就业过程中具备更强的竞争力,已经成为很多高校急需解决的问题。学生竞争力的培养取决于教学效果,而教学效果直接由课程质量决定。因此,要增强学生的就业竞争力,最根本途径的就是要改革现有课程,通过课程的改革来提升学生的职业能力。该文以税法课程为例,从四个方面探讨了税法课程的改革方向,希望能为各高校在以就业为导向的课程改革过程中提供参考建议。     

Predicting IJVs＇ effectiveness based on their autonomy levels and the characteristics of their parent companies

Separate research streams have identified relationships between IJV autonomy and IJV effectiveness, and between functional/dysfunctional parent-company differentiation and IJV effectiveness. This study attempts to integrate these two literature streams by examining how these two sets of independent variables interact in terms of predicting IJV effectiveness. Results partially support our hypotheses that the autonomy-effectiveness relationship is less positive with greater functional differentiation and more positive with greater dysfunctional differentiation. The results provide strong support for our hypotheses that activities closer to the local operating environment will influence these relationships such that autonomy becomes more important to effectiveness when an activity has strong local ties.     

加强财务管理 提高经营效益

会计在经济管理中起着重要的作用,是企业管理的中心环节,是一切经济管理活动的基础,加强和规范财务管理,堵塞管理中的漏洞,对于预防经济犯罪,防止企业效益流失显得非常重要。