德国公共养老金调整指数改革研究

1957年德国首先建立了基于总工资指数的养老金调整指数,该指数运行34年后,面对人口老龄化的加剧,进行了多次改革。其改革的根本原因在于:基于养老金指数化调整的公共养老金计划缴税率不断攀升及由此对市场效率产生了严重负面影响。一个国家选择何种养老金调整指数取决于本国国情、经济发展状况等因素,但不能忽视调整指数对市场效率的影响,应坚持"效率优先,兼顾公平"的原则。作为发展中国家,中国在设计养老金调整指数时,坚持这一原则更为重要。     

当前我国国内横向税收竞争的实证分析

目前我国理论研究的不足阻碍了对现实生活中各类税收竞争问题的有效治理。为此,着眼于我国国内横向税收竞争的实践,对其进行总结和归类,剖析其背后的体制与制度原因,评价其经济效应,并由此提出促进我国国内横向税收有序发展的政策措施是必要的。     

PPP的认识误区与公共服务改革

通过查阅大量国外文献,试图厘清公私合作(PPP)的家族谱系,纠正对PPP、BOT、PFI等融资模式的误解。通过论述政府采购的特征,阐明PPP不是政府投资而是政府公共服务采购。根据我国PPP的发展阶段以及政府在各类PPP模式中发挥的作用,提出公共服务改革的10项建议。     

The price of fear: Estimating the financial cost of bullying and harassment to the NHS in England

Using a spectrum of measures, this paper estimates some of the financial costs of bullying and harassment to the NHS in England. By means of specific impacts resulting from bullying and harassment to staff health, sickness absence costs to the employer, employee turnover, diminished productivity, sickness presenteeism, compensation, litigation and industrial relations costs, we conservatively estimate bullying and harassment to cost the taxpayer £2.281 billion per annum.     

Fiscal Transfers and Fiscal Sustainability

We examine whether the U.S. and German state governments pursue sustainable fiscal policies taking into account fiscal transfers. Using panel data techniques we investigate whether the debt‐to‐GDP ratio had a positive influence on the primary surplus (Bohn model). We show that including/excluding fiscal transfers changes the results. If fiscal transfers are not included in the primary surplus, the test results do not indicate that the U.S. and German state governments pursued sustainable fiscal policies. Our results also suggest that fiscal transfers were positively related to debt. These findings indicate that intergovernmental transfers have implicitly subsidized debts.     

西部公共资源招标拍卖监管的规制

加入WTO与西部大开发的深入使西部公共资源招标拍卖监管的改革不可避免.面对维护民族经济利益与兼顾WTO规则、"超国民待遇"和"非国民待遇"并存、程序不规范、土地规划科学性不足和腐败滋生等监管中的问题,提出以政府职能转型为监管更新契机,以土地资本和地域空间为监管核心,以城市管理为监管重点,以遏制腐败行为为监管保障.     

公共管理社会化与公共服务市场化--美国"政府再造"对珠海市城市管理制度创新的启示

文章认为公共管理社会化与公共服务市场化是美国“政府再造”的重要政策工具。在分析美国地方政府推行公共管理社会化和公共服务市场化经验教训以及珠海城市管理面临问题基础上 ,提出珠海城市管理体制创新的具体策略 ,包括 (1)推动非政府、非营利组织发展 ;(2 )大力推进社区建设 ;(3)完善“两级政府、三级管理”的城市管理体系 ;(4)全面开展公共服务市场化改革 ;(5 )吸引非国有资本参与基础设施建设 (6 )建立科学的政府绩效评估制度。     

IPO anomalies and innovation capital

Innovation capital are typically expensed and/or unrecognized as assets under current generally accepted accounting principles. This results in accounting-related information asymmetry. This paper examines the association of innovation capital (as measured here by the proxies of R&D expenditures and granted patents) and initial public offerings (IPO) anomalies. These anomalies include initial IPO underpricing, duration of honeymoon (a distinct feature of the Taiwanese IPO environment), and long-term performance. The theoretical model underlying this research is a signaling model. The results indicate that more innovative firms are more likely to be underpriced, and have longer honeymoon periods than less innovative firms. Further, the more innovative firms have positive and growing long-term market-adjusted returns. This stands in contrast to the declining long-term stock performance of initial public offering firms that is evidenced in the literature. We conclude that pre-IPO research and development expenditures disclosed in the IPO prospectus, official monthly reports of newly developed patents released to the public, and the frequency of patent citations significantly signal both underpricing and future market performance of IPO firms in Taiwan.     

Flexible Working Practices In the Public,Not-For-Profit and Commercial Leisure Sectors In SCotland

Public sector leisure managers in the UK have been struggling, since the extension of compulsory competitive tendering to leisure management in 1989, to reconcile the conflicts between becoming more consumer led and satisfying the needs of the ‘recreationally deprived’. Rationalization has ensured that a fundamental priority for managers has been the introduction of more cost-effective working practices. This article examines the diversity in employment practices across the three sectors of the leisure industry, that is, the public, not-for-profit and private sectors. The case study evidence presented found clear differences between the sectors. Although managers in not-for-profit leisure facilities have more freedom to use greater flexibility in employment practices as compared with their public sector counterparts, they are still somewhat constrained by having to meet the social objectives set by their Board of Directors. Private sector managers were found to be providing the highest proportion of full-time jobs, although they offered lower conditions of employment. This was made possible by the funding certainties created by regular monthly/annual customer memberships.     

基于铁路工务工程的信息化管理分析

铁路工务工程建设是铁路建设的重要组成部分。基于铁路工务工作的复杂性、高强度性以及分散性等使得传统的单一管理模式已经不能适应现代铁路技术的发展,因此发展铁路工务工程的信息化管理系统具有非常重要的现实意义。