Successful programs wanted: Exploring the impact of alignment

Alignment between formulation and implementation of business strategy can be important for achieving successful programs. The authors have explored the development of a program management alignment theory. Statistical testing showed that interaction between the study model variables was found to be multidimensional, complex, and subtle in influence. Thus, the authors conclude that programs have both deliberate and emergent strategies requiring design and management to be organized as complex adaptive systems. Program life‐cycle phases of design and transition were often formed from an unclear and confusing strategic picture at the outset, which can make those phases difficult to control. Learning was established as an underlying challenge. The study model demonstrated continuous alignment as an essential attribute contributing toward successful delivery. This requires program design and structure to adopt an adaptive posture.     

Models for relief routing: Equity, efficiency and efficacy

In humanitarian relief operations, vehicle routing and supply allocation decisions are critically important. Similar routing and allocation decisions are studied for commercial settings where efficiency, in terms of minimizing cost, is the primary objective. Humanitarian relief is complicated by the presence of multiple objectives beyond minimizing cost. Routing and allocation decisions should result in quick and sufficient distribution of relief supplies, with a focus on equitable service to all aid recipients. However, quantifying such goals can be challenging. In this paper, we define and formulate performance metrics in relief distribution. We focus on efficacy (i.e., the extent to which the goals of quick and sufficient distribution are met) and equity (i.e., the extent to which all recipients receive comparable service). We explore how efficiency, efficacy, and equity influence the structure of vehicle routes and the distribution of resources. We identify trends and routing principles for humanitarian relief based on the analytical properties of the resulting problems and a series of computational tests.     

行政复议前置、税法确定性与税收治理现代化

行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。     

Less debt,more schooling? Evidence from cross-country micro data

Soaring levels of public debt in low-income countries are fuelling concerns about their ability to achieve the Sustainable Development Goals, such as free access to primary education. In the late 1990s and 2000s, international financial institutions introduced a series of debt relief initiatives aimed to restore debt sustainability among highly indebted countries. This study examines the impact of these initiatives on primary school attendance. We exploit the temporal variation in the implementation of these policies, in combination with individual-level data from 177 Demographic and Health Surveys covering more than 1.5 million school-age children from 44 low-income countries to implement difference-in-differences and spatial difference-in-discontinuity estimators. Results suggest that debt relief initiatives, by freeing up additional public resources, have significantly contributed to increasing primary school attendance in heavily indebted countries. Impact heterogeneity analysis also shows that debt relief has been effective at reducing wealth-based, intergenerational, religious, ethnic and spatial inequalities in education. Our results provide robust evidence to assert that debt relief, in combination with other financing sources, can contribute to improving educational outcomes in highly indebted poor countries.     

基于结合分析方法的常客计划顾客价值研究——以中国经济型酒店为例

常常客计划在航空业、酒店业、银行和零售业等领域已经得到广泛的应用,并成为标准的市场营销和客户管理工具。文章通过对国外研究文献的回顾,总结出了常客计划的概念、作用机制和构成要素。在总结国内主要品牌经济型酒店常客计划方案的基础上,利用正交设计产生了一个关于经济型酒店会员计划奖励方式偏好的调查表。利用这个调查表进行了针对酒店入住者的问卷调查,基于结合分析方法对调查数据进行了统计分析,实证了消费者对经济型酒店会员奖励方式的偏好。实证结果表明,基于年内住店时间和费用负担方式两个变量所划分的四类人群对各种奖励措施有不同的偏好。现有的常客计划并没有满足不同类型消费者的特定需求。研究结论提示,企业应当基于市场细分设计其常客计划,并力求实现吸引顾客和提高品牌价值的平衡。     

岩滩电厂微机五防系统的应用

文章介绍微机防误闭锁系统的原理及其与传统闭锁方式的区别,分析了微机防误闭锁系统在岩滩电厂的实际应用情况。全面了解掌握微机防误闭锁系统,在应用过程中注意其具体操作程序和方法,才能够达到防止电气误操作的目的。     

中国会计学博士点培养方案调查与评价

中国会计学博士教育日益面临来自就业市场和国际竞争的压力。文章通过考察国内会计学博士培养方案的状况,运用期刊论文发表数量对会计学博士点进行排名,旨在探索能够培养出更具研究能力的博士生培养方案。研究结果发现,培养出最多具有研究能力博士生的前三名博士点分别来自上海财经大学、中国人民大学和北京大学,从培养方案来看,排名靠前的博士点在公共课部分几乎都开设了计量经济学和微观经济学。结论认为,学习美国的研究范式和哲学思想可能并不完全适合中国,在培养方案的设计上还要更多考虑中国本土的问题。     

国际合作教育项目教学体系高效运行的保障

我国的国际合作教育开始于20世纪90年代。经过20余年的发展,国际合作教育已经成为我国高等教育的有益补充和新的发展方向。教学体系如何高效运行也越来越受到广泛关注。文中从国际合作教育教学体系运行的构成分析入手,对国际合作教育教学体系高效运行的保障机制进行了探讨。     

《长冈乡调查》之新解读——从社会工作的视角

青年时期的毛泽东多次深入农村进行了一系列调查研究,为成功探索中国革命新道路做出了卓越贡献。兴国县长冈乡乡苏由于能够与群众打成一片,工作很有成效而成为"苏维埃工作的模范"。七十多年过去以后,重新解读二十世纪三十年代毛泽东的《长冈乡调查》,发现其中包含有许多社会工作元素,这为我们理解毛泽东著作提供了一个全新的视角。