浅谈知识经济社会的高等职业教育特点

本文分析了知识经济社会的主要特点及其知识经济社会的教育内涵 ;并且结合德国“双元制”教学模式及其对我国高职教育的借鉴和启示 ,重点论述了知识经济社会的高等职业教育的特点和途径。     

浅议人才创新与教育创新

如何培养、造就一大批具有知识经济和创新意识的人才，一是学校，二是自学。两都要通过实践进行创新。其中学校的培养又是关键的主渠道，是捷径。这是由其教育的基础性、全面性、系统性和规范性所决定的。因此需制定科学合理的教育发展战略、加大教育改革和教育创新的力度。     

论我国税收激励制度的完善

税收激励主要通过收益调节、现金流量的可获性和风险分担这三种方式发挥其作用。我国目前的税收激励的主要不足在于，缺乏一种系统的、一以贯之的政策取向。从知识经济的大背景看，完善我国的税收激励制度应紧紧围绕促进科技创新这一主线来进行。     

Knowledge transfer costs and dependence as determinants of financial reporting

Abstract This paper examines the circumstances in which financial reporting exists. Jensen and Meckling (1995 ) observe that where there are high knowledge transfer costs, then decentralisation is necessary; and that where decentralisation occurs there is a control problem, which can be addressed by providing a control system. I predict that where there are high knowledge transfer costs there will be a control system; if the control system uses financial reports, these will occur for activities with high knowledge transfer costs. The ability to decentralise is reduced where dependence makes it potentially costly to allow a subordinate to make decisions about the activity. The paper predicts that high dependence will be negatively associated with the existence of financial reports. The results confirm the predictions that financial reports are positively associated with knowledge transfer costs and negatively associated with dependence.     

基于忠诚度的知识型员工流失预警管理研究

员工忠诚是员工对企业的行为忠诚与态度忠诚的有机统一.基于忠诚度的知识型员工流失预警指标包括社会环境、员工个人特性、企业状况、领导的影响力、报酬制度、员工在企业的状况等.根据这六个指标确定的指标权重建立的评价集,可计算出员工的忠诚度,从而对员工流失进行预警管理.     

我国金融发展与经济增长关系的区域差异分析——兼论分税制改革对金融发展与经济增长关系的影响

本文利用1979-2003年的省级面板数据，将我国分为东、中、西三大区域，考察了金融发展对经济增长的影响，结果表明：把国有商业银行贷款占GDP的比例作为金融发展的衡量指标对三大地区人均GDP均具有显著的正相关性，金融发展促进经济增长的理论在我国同样成立；但金融发展与实体经济部门之间均不存在良性互动的关系，其对经济增长的贡献仅仅停留在增加资本积累上，对资本配置效率的改善作用不大；1994年的分税制改革对金融发展促进经济增长的作用造成了显著的负面影响。因此，我国的金融体制改革需要将金融体制改革、国有企业改革、财税体制改革和政府体制改革纳入同一个分析框架中进行。     

Revenue Sharing versus Expenditure Sharing in a Federal System

Problems of intergovernmental policy coordination can take many forms and are becoming increasingly important with continuing economic integration. In this paper we focus on the fiscal competition problem where the non-cooperative choice of taxes and transfers among governments typically leads to a suboptimal outcome. We look at the effect of two widely used corrective policies: revenue sharing and expenditure sharing (or intergovernmental matching grants). Our main result is that these two corrective policies have opposite effects depending on the form of competition between governments, namely whether governments compete in taxes or expenditures. More precisely, for any form of competition, revenue sharing is desirable exactly when expenditure sharing is not and vice versa. The implication is that the choice of the optimal corrective policy requires a complete understanding of the underlying non-cooperative behavior among governments. Our second main result is that neither revenue sharing or expenditure sharing can be sustained as a Nash equilibrium among governments, although all governments would benefit from one of these two corrective policies. Central intervention is therefore inevitable unless governments can pre-commit to the optimal corrective policy before setting their fiscal policies.     

Knowledge spillover from other assurance services

We argue that services which are complimentary and closer aligned to the annual report audit provide greater insight about risk and are more likely to exhibit the existence of economies of scope (knowledge spillover) through a positive association with audit fees. Specifically, we consider the potential for knowledge spillover from the auditing of triennial Long-Term Plans (LTP) to the annual report audit for a large sample of New Zealand municipals over the period 2005–2013. We find the LTP audit fees are positively related to municipal annual report audit fees and other fees (audit of for-profit subsidiaries, non-audit services) are not. This suggests that knowledge spillovers are dependent on the nature of the additional services. We also find evidence of higher fees for private sector auditors for both the annual report and the LTP audit. The LTP (forecast) audit fee is associated with municipal size, complexity, and political competition.     

知识操纵行为意向影响因素研究

知识（尤其是隐性知识）是员工生存和发展的关键资源，知识权利的不完全性决定了知识交换中不可避免地存在欺骗、偷盗、投机等失范行为。在协同创新过程中，知识型员工既相互合作又彼此竞争。除采取知识共享和知识隐藏两种策略外，员工通常会选择折中的、柔性知识操纵策略管理个体知识。由此，界定知识操纵内涵，剖析其自利性、欺骗性、不确定性和隐蔽性4个特点。在此基础上，选择扎根理论方法，通过对68名知识型员工访谈数据进行编码，构建由本体、主体、客体、载体、动机、环境、契合7个主范畴组成的知识操纵影响因素概念模型。最后，围绕知识操纵治理，提出优化创新任务属性、发挥知识操纵对象能动作用、选择高效知识管理载体、培养员工利他特质、营造协同创新环境、提高员工契合度等启示。     

The composite iteration algorithm for finding efficient and financially fair risk-sharing rules

We consider the problem of finding an efficient and fair ex-ante rule for division of an uncertain monetary outcome among a finite number of von Neumann–Morgenstern agents. Efficiency is understood here, as usual, in the sense of Pareto efficiency subject to the feasibility constraint. Fairness is defined as financial fairness with respect to a predetermined pricing functional. We show that efficient and financially fair allocation rules are in one-to-one correspondence with positive eigenvectors of a nonlinear homogeneous and monotone mapping associated to the risk sharing problem. We establish relevant properties of this mapping. On the basis of this, we obtain a proof of existence and uniqueness of solutions via nonlinear Perron–Frobenius theory, as well as a proof of global convergence of the natural iterative algorithm. We argue that this algorithm is computationally attractive, and discuss its rate of convergence.