税收优惠政策对民族地区企业经营决策的影响分析

分析税收优惠政策对民族地区企业经营决策的影响,探求提高民族地区企业经营决策的税收优惠措施是本文研究的出发点。本文以企业所得税为例,着重分析民族地区企业经营决策与国家税收优惠政策的关系。研究显示,税收优惠政策对企业经营决策有显著影响,所得税率与企业绩效呈负相关,享受的所得税优惠越多,即所得税率越低,企业的绩效越高;公司规模与企业绩效呈负相关;企业的成长机会、净资产收益率与企业绩效都呈正相关。虽然税收优惠政策对提高企业经营决策水平具有促进作用,但其作用又有一定的局限性,据此提出促进民族地区企业发展的税收优惠政策的政策建议。     

战略决策支持系统设计与高阶主管决策风格的差异:大陆与台湾之比较研究

采用文献的决策风格问卷,测试海峡两岸高阶管理人员的决策风格偏向。结果发现,相对而言大陆高阶主管比较呈现指示、结构及左脑型思考;台湾比较呈现观念、模糊及右脑型思考。总结过去的研究,发现华人的决策风格对于模糊的容忍度较低,因此,建议华人企业采用策略决策支持系统应该选择可以补足其弱点,而不是只采用适合自己决策风格的系统,也建议高阶管理教育应该重视观念决策力的培养。     

A review of representation issues and modeling challenges with influence diagrams

Since their introduction in the mid 1970s, influence diagrams have become a de facto standard for representing Bayesian decision problems. The need to represent complex problems has led to extensions of the influence diagram methodology designed to increase the ability to represent complex problems. In this paper, we review the representation issues and modeling challenges associated with influence diagrams. In particular, we look at the representation of asymmetric decision problems including conditional distribution trees, sequential decision diagrams, and sequential valuation networks. We also examine the issue of representing the sequence of decision and chance variables, and how it is done in unconstrained influence diagrams, sequential valuation networks, and sequential influence diagrams. We also discuss the use of continuous chance and decision variables, including continuous conditionally deterministic variables. Finally, we discuss some of the modeling challenges faced in representing decision problems in practice and some software that is currently available.     

Optimal pricing and production decisions in the presence of symmetrical and asymmetrical substitution

Firms may produce a variety of generally similar products or may practice “scientific pricing” or revenue management where the firm will offer similar or somewhat differentiated products in multiple market segments at different prices. Whenever generally similar products are available, the demand for the products is linked through the ability of the customer to substitute one product for another. One widely known type of demand substitution is referred to as inventory-driven substitution where a customer will substitute for a product that is out of stock by buying a similar product. A second type of substitution occurs as a response to price-differences when a customer substitutes a less expensive product for a similar higher priced product.     

农户子女中等职业教育决策行为实证研究——基于福建省的调查数据

基于计划行为理论构建农户子女中等职业教育决策行为理论模型,以福建省农户问卷调查数据为基础,利用结构方程模型对农户中等职业教育决策行为的影响因素进行计量分析,并分析影响农户中等职业教育决策行为的主要原因。研究表明：行为态度、主观规范、知觉行为控制对农户子女中职教育决策行为影响的路径系数分别是0．23、0．38和0．50;农户子女学业成绩、家庭资源禀赋和中职教育成本收益对农户子女中职教育决策行为影响的路径系数分别为-0．0361、-0．0276和0．3018。     

论行政决定的可接受性

可接受性或者可接受性原则是法学或行政法学一个重要的内容,我国是近些年来随行政法治的进步才开始关注行政法的可接受性,尤其是行政程序法的酝酿制定过程中,行政行为或行政决定的可接受性更是受到普遍认同。实现行政决定可接受性的前提是行政决定的合法性。实现行政决定的可接受性,是最能接近实质合理性的。应通过以下途径实现行政决定的可接受性：正义理念的树立、合意观念的提倡、程序交涉的实现、行政解释的运用、说明理由的讨好。     

论资本多数决中的“多数”和“范围”

资本多数决是现代各国公司法普遍采用的股东大会议事规则。对于资本多数决原则,必须明确两个问题,一是＂多数＂是多少,二是＂什么范围内＂的多数。＂多数＂包括简单多数、比较多数和限定多数。＂简单多数规则＂既能防止少数人代表整体采取行动,也能防止少数阻碍整体采取行动,因而成为股东大会的普通决议规则＂;限定多数＂虽很不方便,但有很大的保护作用,成为公司股东大会的特殊决议规则。许多国家的公司立法规定了召开股东大会的法定最低股份数,并在此前提下采用＂实际投票者的＂多数决。     

企业志愿服务行为对顾客购买决策行为的影响研究——基于顾客道德认同的视角

在相关研究文献回顾的基础上,以福建五大品牌保险企业及其员工为研究对象,通过研究假设,以实证分析的方式,从顾客道德认同的视角考察企业志愿服务行为与慈善捐赠行为对顾客感知到的企业形象、产品质量及对顾客购买决策行为的影响。结果发现：道德认同感越强的顾客,对有开展志愿服务行为和实施慈善捐赠行为的企业的评价越高,认为它们的企业形象越好,产品质量也越高,越能积极正向地影响其自身的购买决策行为。     

供应链任务分配和决策机制研究

任务协作分配和决策机制对于企业的供应链管理具有重要意义。采用基于合同网进行协作的Multi-Agent System (MAS)方法建立了混合式供应链体系结构。引入关系网的概念,对合同网中的协商策略进行改进和扩充,构建了改进合同网的招标投标模型,通过对招标信息进行分析,建立了评估决策机制。通过计算实例验证所提方法的正确性和有效性。结果表明,采用改进的合同网能大大减少通信量和协商时间,节约系统资源,降低供应链管理成本,提高系统效率,此外采用MAS方法可以使供应链系统具有很好的可扩展性和可重构性。     

Making choices in my life: Listening to the ideas and experiences of young people in the UK who communicate non-verbally

Service user participation and making choices are frequently advocated, however, they are complex concepts and how they are translated and/or experienced in everyday life can vary amongst different groups of service users. Recognising the importance of participation in current international guidance and UK government policy this paper seeks to explore how research can include a frequently marginalised group of disabled young people, in particular young people with learning disabilities and/or who communicate non-verbally. The paper discusses the use of non-traditional research methods, especially symbol based interviews developed in an ongoing English longitudinal study exploring choices and decision-making processes for young people with life-limiting conditions. The paper then presents some research findings and concludes by discussing their implications. In particular, it demonstrates how the use of symbol based interviews can inform policy makers about how these young people can be included in research and that listening to them can inform our understanding of decision-making processes.