In which direction is budgeting moving? A report in large firms of Spain

In this paper we provide evidence on the budgetary practice of 135 large firms located in Spain. The results have allowed us to evaluate a wide range of weakness attributed to the traditional budgeting approach, still called into question, as well as to discern towards what emerging paradigm budget is aligned the practice analyzed. Evidence shows that the budgetary approach used by the firms have managed to resolve many of the weakness imputed to the traditional budgeting. At the same time, we note that in the most of the cases studied these procedures are in line with the conceptual ideas defended by the Better Budgeting.     

大断面隧道分部开挖的爆破技术

长水机场至杨林经济技术开发区道路工程中的八家村隧道是大断面、围岩自稳能力差,运用三台阶七步开挖法和光面爆破技术,对爆破参数、炮孔布置和装药结构等进行优化设计,取得了良好的爆破效果。该方法操作简单、安全方便和经济效益好,可为今后类似的隧道掘进提供一定的参考价值。     

Make a guess: a robust mechanism for King Solomon’s dilemma

We introduce endogenous fees for participating in second-price auction which we use for a two-stage mechanism to solve King Solomon’s dilemma. They are positive for all agents. They are nonetheless shown to maintain the agents’ incentives for truthful bidding and guarantee participation by the highest-value agent. This feature of the endogenous fees is powerful enough for the efficient outcome to uniquely result from one round elimination of weakly dominated strategies, followed by at most four rounds of iterative elimination of strictly dominated stage-strategies. We provide an extension to cases with n agents and k identical prizes. We thank Gary Charness, Harrison Cheng, Jeffrey Ely, Rod Garratt, Mamoru Kaneko, Xiao Luo, Albert Ma, and Steven Morris for helpful discussions. We also thank an anonymous referee for comments that have helped to improve the paper.     

我国高校教师职称评审程序的弊端及完善

我国目前的高校职称评审程序还有很多地方亟待完善。程序多元造成结果显失公正、形式化导致程序正当性缺失是其中最主要的弊端。程序意识虚无、受＂特别关系权利说＂影响、曲解了大学自治、程序机制形式化是这些弊端形成的成因。它的完善可从以下几个方面着手：各级职称评审委员会的评审方式改革、完善学科评议组制度、引入或优化评审听证制度、评审结果说明理由制度、计票方式的完善。     

‘Sweet deals’: State-owned enterprises,corruption and repeated contracts in public procurement

We show how a price analysis of stable relations between customer and supplier in the public procurement of homogeneous goods can help differentiate opportunistic from honest behaviour among economic agents. We consider two types of stable relations: repeated procurements and connections based on the state ownership of suppliers. On the basis of a large dataset on the procurement of granulated sugar in Russia from 2011 to 2013, we find that for private suppliers, prices of repeated contracts were lower compared to one-time deals when procured through more transparent procedures and higher when procured through non-transparent procedures. For non-transparent procedures, we observe significant overpricing of contracts with state-owned suppliers compared to private suppliers, especially in the case of repeated contracts, whereas for competitive e-auctions, there is only a small difference between the contract prices of state-owned suppliers and private suppliers.     

论刑罚轻缓化与刑事诉讼程序

刑罚轻缓化作为世界刑法发展的潮流,必然会对中国刑法产生深远的影响。这种轻刑化、非刑罚化、非犯罪化的趋势,使传统理论中刑事责任与民事责任的严格区分受到较大的冲击,并且也将会波及到诉讼法领域当中,使所解决实体问题不同的民事诉讼与刑事诉讼程序之间的区别被缩小。而刑事诉讼程序与民事诉讼程序被拉近的结果将是,刑事诉讼程序中会被注入具有民事诉讼特征的制度,最终会使刑事诉讼程序走向更为多元化的状态。     

理想家庭、婚姻制度与司法程序——对我国婚姻家庭制度与生活实践相关性的反思

婚姻家庭本身具有建构性。改革开放以来,面对我国婚姻家庭生活的急剧变化,婚姻家庭制度的规范力和塑造力弱化,制度变革体现为对生活实践变化的被动接受,继而加剧了婚姻解体的趋势。当下极有必要反思婚姻家庭制度与生活实践的相关性问题,这涉及婚姻家庭理想模式建构、制度规范重构以及婚姻家庭纠纷审理的司法程序设计等内容。     

关于高校科学决策的研究

新时期高校科学决策事关高校的改革、发展和创新。高校实行科学决策必须遵循科学原则、民主集中制、从贤不从众和最大最小化原则;按照深入调查、拟订、选择和实践修正方案等步骤;完善科学决策机制、实行程序化决策、重视民主集中制决策。     

成衣生产流水线的均衡管理

随着多品种、小批量的成衣生产趋势成为现实,服装生产的管理水平也要求相应地提高,特别是在成衣生产流水线的管理上要做相应的调整,须建立一套合理高效的管理体制和方法。本文首先对成衣缝制流水线的均衡管理理论的基本原理做简要介绍,接着通过例子进一步解释和说明成衣生产流水线均衡管理的实际操作过程和方法,同时指出建设均衡生产流水线的重要意义。     

论行政听证程序的内在价值

行政听证程序的内在价值是指听证程序的过程价值,它有参与、平等、公开、程序法治、沟通、协调、正义等形态.行政听证程序有助于扩大民主参与,保障公民权利,有助于实现"依法行政".