我国现行税制税权划分问题探析与对策

经济改革以来的20多年中,税权划分一直是中国政府间财政关系改革的焦点,目前的框架是在1994年财税改革基础上形成的集权色彩比较浓的分税制财政体制。如何科学、合理地划分中央与地方的税权,是我国财税体制改革需要解决的问题。本文从我国现行税制税权划分存在的问题和弊端入手,提出一些完善我国税权划的分基本思路和建议。     

虚拟企业组织沟通有效性评价体系研究

沟通是合作的前提,组织间的有效沟通对虚拟企业尤为重要。为了确保虚拟企业合作过程的有效性和高效率,必须对虚拟企业运作的全过程进行组织沟通的有效性管理和监控。本文在分析虚拟企业组织沟通的特性以及所存在的障碍的基础上,提出了虚拟企业组织沟通的有效性评价体系,具有可操作性。     

电子货币对货币政策效果的挑战

本文介绍国外学者关于电子货币发展影响货币政策效果的观点,指出电子货币将减少公众对央行基础货币的需求,这就势必削弱以货币供给量为基础的货币政策的效果,甚至可能使其失去作用。但实际上,只要央行将调控重点转移到利率上来,货币政策仍可以有很大的用武之地。本文分析和证明我国电子货币的使用,在短期中可以提高货币政策的效果,因为,货币漏损率和超额准备率的下降,可以提高货币乘数,但长期中货币数量调控的效果也会下降,所以我们也应尽早做好向利率调控转轨的准备。     

脑卒中治疗与远程监测系统设计

为了满足脑卒中出院患者对居家康复治疗及复发预警监测的需求,设计集治疗、人体生理信号采集和数据分析、预警等多功能为一体的家用脑卒中治疗及远程监测系统.首先,基于经颅直流电刺激技术设计治疗仪,输出恒定、精确的直流电,其次,开发智能手环作为辅助监测设备,实时记录患者心率等数据,通过蓝牙将数据发送至手机APP,最后,通过手机A...     

Effects of collaborative communication on the development of market-relating capabilities and relational performance metrics in industrial markets

Research in marketing suggests that collaborative communication is important for firms to sustain competitive advantage, especially in industrial markets. This study integrates relational and resource-based views to articulate how collaborative communication influences different relational performance metrics. Based on a survey of 167 marketing executives in Taiwan's electronics industry, empirical findings indicate that market-relating capabilities (i.e., market-linking and marketing capabilities) completely mediate the collaborative communication–financial performance relationship, while market-relating capabilities partially mediate the collaborative communication–customer-focused performance relationship. In addition, collaborative communication directly influences customer cooperation performance instead of indirectly affecting it through the development of market-relating capabilities. The results of this study provide new insights into the role of collaborative communication as well as important theoretical and managerial implications.     

Supplier integration in new product development: Computer mediated communication,knowledge exchange and buyer performance

In new product development (NPD), the buyer–supplier relationship is changing. Suppliers are becoming an integral part of the design team. This study investigates the effectiveness of computer-mediated and face-to-face communication channels on knowledge exchange between buyer and supplier firms, and ultimately buyer NPD and market performance. Open innovation literature and media richness theory are used to develop hypotheses which are then empirically tested using data collected from 157 R&D project managers from U.S. manufacturing firms. To date, empirical studies on the link between supplier integration and buyer performance show conflicting results. Structural equation modeling found a significant positive link between knowledge exchange and NPD performance, measured both in terms of effectiveness and efficiency, and a significant positive link between effective and efficient NPD and market performance. A surprising finding is that contrary to media richness theory, email can perform like face-to-face communication transmitting rich information and having a positive relationship to knowledge exchange between buyer and supplier. It was also found that with face-to-face communication, knowledge exchange fully mediates the relationship with effective NPD while with email communication knowledge exchange fully mediates the relationship with efficient NPD. Video conferencing was found to have no significant effect on knowledge exchange and the effect of web-based tools was significant and negative. The implications of these findings in theory and practice are discussed.     

论东北老工业基地与东北亚区域经济合作

以东北老工业基地和东北亚经济合作的战略结合作为切入点进行研究可以发现,在战略结合上各方都可以从合作中获利,实现共赢,区域经济合作具有吸引力,可以在更广阔的领域和更纵深的范围展开.东北老工业基地振兴与东北亚区域经贸合作是相互促进、共同发展的关系.将中国东北的发展置于东北亚区域内,有利于东北地区在开放的环境中获得振兴和发展.同时,中国东北地区的振兴也会为东北亚区域国家的发展带来机遇.     

论提高建设社会主义先进文化的能力

提高建设社会主义先进文化的能力,必须做好五方面的工作:积极推进理论创新,加强马克思主义理论研究和建设;深化文化体制改革,解放和发展文化生产力;把握舆论工作的正确导向,提高引导社会舆论的本领;努力探索新方式新方法,加强和改进思想政治工作;优先发展教育和科学事业,提高全民族的科学文化素质.     

国内手机营销渠道演变探析

随着移动通信技术的不断发展和进步,作为移动通信终端产品的手机和人们的生活联系越来越紧密。在不同的技术背景和市场环境下,手机的渠道营销模式也呈现出不同的特点。通过对不同市场阶段的手机营销渠道的归纳和总结,对即将到来的3G时代下的手机营销渠道进行分析和探讨,有助于国内手机营销环节中的运营商、生产商、批发商、零售商更好地把握商机,明确自身在营销渠道中的定位。     

基于区域可达性定量模型的新疆出口加工贸易基地选择研究

在加工贸易区或加工贸易基地选择研究方面,学界主要集中在基于因子分析方法的投资环境视角的研究上。文章采用另一种方法——区域可达性定量模型,对新疆主要中心城市和口岸城市的区域可达性进行计算,并按区域可达性大小排序。在国家实施东部地区产业转移的政策环境下,文章结合新疆特色加工产业群,对新疆加工贸易的发展和区域空间结构布局调整做了初步思考。