我国经济转型时期失业的主要成因与对策

目前,在我国失业的主要原因是人力资源供过于求和结构性失业等。解决失业问题既要增加劳动力需求,又要调节劳动力供给的数量质量,控制和减少当期劳动力供给,同时要完善失业保险制度。     

计算机审计准则体系的重构

与发达国家相比,我国计算机审计准则缺乏操作层次规范,弱化实际应用性,内容时效滞后,内控制度过 于笼统,审计风险评价乏力。重构我国计算机审计准则系统,应本着系统性、完整性、实用性原则,科学规划一般准则 和具体审计指南。在借鉴国外先进经验,制定计算机审计准则时,应保持中国特色,适应中国国情。     

WTO框架下我国税收政策的走向

加人WTO后,我国进口关税收入会增加,而出口退税将导致国家财政负担加重。调整税收政策的方向 是:充分利用例外条款,贯彻国民待遇原则,合理利用反倾销规定,维护国家利益;规范出口税收政策,鼓励出口,扶持 民族企业;统一内外税制,优化所得税税率,建立公平的税负竞争环境。     

NIT picking: The macroeconomic effects of a Negative Income Tax

I study a revenue-neutral reform of the U.S. income tax and welfare system that involves the adoption of a Negative Income Tax (NIT). The reform is undertaken in a life-cycle economy with individual heterogeneity and uninsurable idiosyncratic labor risk. The optimal NIT consists of a 22% rate and a transfer equivalent to 11% of per-capita GDP. The ex-ante average welfare gain is a 2.1% annual increase of individual consumption. I show that a NIT outperforms a flat tax reform (income tax plus deduction) by a considerable margin. The key consequence of the reform is that high-productivity agents increase their relative importance in the labor supply at the expense of low-productivity agents.     

Identifying new dimensions of business incubation: A multi-level analysis of Karolinska Institute's incubation system

Relying on an in-depth case study of the incubator related to the Swedish medical university Karolinska Institute's (KI), this paper identifies new analytical and strategic dimensions of incubation. Departing from the current literature's prevalent focus on incubators as organizations performing a predefined set of activities for incubatees (facility renting, coaching, training and connecting), we perform a multilevel analysis embracing, next to the organizational and the project-specific levels, also the broader institutional and inter-organizational level. Our analysis relies on seven key components of incubation, namely its time, place, sources, resources, control/governance, activities/services and outcomes. Further, we view incubators as strategic actors engaged in value creation on a broader arena than the strict incubation context, even an international arena, where incubators' choices and interactions can be analyzed with the help of concepts from various streams in the business strategy literature. The specific strategic drivers of business incubation that we identify in the KI incubator's case are six: positioning in the value chain, risk taking/time perspective, revenue model, governance/control, internationalization, and cooperation/competition. The paper concludes with managerial implications urging incubators to take more of a strategic perspective rather than focussing only on the established components of their operations.     

Cultural lag and international communication The Case of Japan

In this special first issue contribution by Dr. Nagai in his capacity of Supervisory Editor of this new Journal, attention is given to the often neglected influence of the cultural lag on communications and its impact on economic policies and international relations.     

高职院校实施完全学分制教学综合改革研究

通过高职院校完全学分制内涵以及国际上实施完全学分制教学的资源环境分析,研究我国高职院校实施完全学分制的人才培养机制、教务管理机制、综合教务管理系统、学籍及学生管理机制、选课管理及人力资源管理、后勤与财务管理机制,对于我国职业院校实施完全学分制改革做好学生、学校、管理以及教师管理方面具有重要意义。     

德国高等教育体系对独立院校转型的启示

借鉴德国高等教育体系经验,独立学院应从学科型转型为应用型本科。其生源主要是中职毕业生和修完两年职业基础课的高职学生。独立院校在现代职业教育体系中"立交桥"作用是中、高等职业教育向上外延和为高端技能型专业研究生培养提供生源。伴随独立学院的转型,其人才培养模式也需要进行改变,以期与中、高等职业教育模式相衔接。     

工商管理专业一体化实践教学体系的构建

工商管理专业是一个实践性和应用性很强的专业,为了更好地培养该专业本科生的创新能力与实践能力,有必要完善其实践教学体系,本文结合当前工商管理专业实践教学中存在的问题,分析了改进的原则,提出了建立一体化实践教学体系的思路。     

浅析Access数据库在高校招生管理系统中的应用

随着计算机技术的突飞猛进,Access数据库的进步,全国高校应该充分地将Access数据库应用于招生管理系统当中。本文就将针对Access数据库在高校招生管理系统中的应用进行简要的分析和研究。