New Labour and the Modernisation of British Local Government: A Critique

The modernisation agenda for local government is based on questionable political assumptions. It has the attributes of a theological concept. This paper examines the concept of modernisation of local government by focusing on three dimensions (1) governance, (2) management and (3) finance. This analysis suggests the modernisation agenda is limited in scope and vision.     

借鉴国际经验 完善地方税制

世界上许多国家，为适应其政治、经济不断发展变化的需要。都曾对地方财税体制进行过一系列改革，在有些国家形成了一套相对完整而又行之有效的地方税制，本文试图通过地一些国家地方税制的比较分析，找出地方税制建设的一些共同规律，为我国地方税制的完善提供借鉴。     

Business Ethics in Spain

This article is an introduction to the selection of papers on "Business Ethics in Spain" included in this monographic issue of the Journal of Business Ethics. Specifically, this article is a survey of the development of the social, political, cultural and economic background of business in Spain since 1940, in order to show how the ethical values, attitudes and problems of the Spanish managers changed in these years. First, the global evolution of this background is explained, and then several relevant problems are discussed, namely those of the attitudes of business towards the State and the law (with an aside on the attitudes of society towards profit and wealth), corruption, and the grey economy, taxes, and irregular labour. The article concludes with a survey of the scientific developments of business ethics in Spain.     

浅析偷税漏税的成因与防范

偷税漏税已成为社会的流行病，致使我国税收严重流失本文在分析偷税漏税成因的基础上，提出了偷税漏税的防范措施、     

发展地方特色经济的组织形式选择及其政策分析

文章从不同的视角对产业集群的优越性进行了论述,认为它是发展地方特色经济的最佳组织选择。然后就如何发展具有地方特色的产业集群提出了相应的政策建议。     

区域产业竞争力中的政府行为:以山东蔬菜产业为例

政府官员的意识、赶超愿望、获得新闻界的关注程度等是地方政府的行为诱导因素,山东蔬菜产业竞争力的生成符合地方政府的行为目标。以规制地方政府行为、改善要素与需求质量、提高服务水平为契机,改革地方农产品宏观管理机构,建立蔬菜安全可追溯系统,提高农民组织化程度,并推行个人声誉制度,引导产业集群形成,可以最终实现提升区域蔬菜产业国际竞争力的目标。     

Hypothesis testing and parameter estimation based onM-statistics ink samples with unequal variances

Summary Ink samples with unequal variances,M-tests for homogeneity ofk location parameters are proposed. The asymptoticχ ²-distributions of the test statistics and the robustness of the tests are investigated. NextM-estimators (ME’s) of parameters are discussed. Furthermore positive-part shrinkage versions (PSME’s) of theM-estimators for the location parameters are considered along with modified James-Stein estimation rule. In asymptotic distributional risks based on a special feasible loss, it is shown that the PSME’s dominate the ME’s, and preliminary test and shrinkageM-versions fork≧4.     

简论跨世纪的日本地方分权改革

进入90年代以来,日本社会政治,经济诸方面发生了深刻变化,对传统的中央集权型行政体制提出了严峻的挑战,面对新形势,日本近几届内阁在行政改革方面均加大了力度,地方分权被日本舆论称为继明治维新,战后改革之后的“第三次革命”,作为一项跨世纪的系统工程,经过近10年的细密研讨,新千年伊始地方分权改革将进入具体实施阶段,一种新型扣央地方关系呼之欲出。     

浅谈入世后企业的纳税筹划工作

加强纳税筹划是企业科学合法地降低纳税风险、减轻纳税成本、规避税赋的有效途径。纳税筹划应遵循服从于企业财务管理总体目标、服务于财务决策过程、依法、综合和事先筹划约原则采用多种方法,走出误区,合理进行纳税筹划。     

公共商品收费之我见—对“费改税”的再认识

“费改税”并不是简单地变费为税,而是“税费归位”改革工作在当前的表现形式和具体要求,事实上,公共商品的收费如果运用得当,可以成为地方财政一项良好的筹资模式,更是发展中国家缓解财政困境的有效措施,该分析了公共商品收费的理论依据和经济效应,提出公共商品收费应遵循的原则,并借鉴国际经验提出当前“税费归位”工作的重点。