从分税制到项目制:制度演进和组织机制

分税制改革以后，中国随之进行了公共预算体制改革，由此形成了一种新的国家治理体制——项目制。地方政府的项目支出主要有三种类型：上级专项转移支付、上级非补助性项目支出和本级项目支出。三类项目支出在地方得以汇聚和重组，在很大程度上形塑了基层政府的财政结构。项目制本质上不是对科层制的一种摆脱或超越，而是国家主动对政府科层体系的一次完善和补充，是近代国家政权建设在新时期的延续与拓展。项目制的直接目的是“硬化”预算约束，深层目的是增强政府的回应能力，二者在实践中呈现一定张力，政府治理的理性化和技术化并不必然增强其对公共需求的回应能力，甚至可能形成反向效应。     

Work performance and tax compliance in flat and progressive tax systems

Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system is assumed to result in higher tax compliance. However, empirical findings on the topic are inconclusive. Both work performance and tax compliance under different tax systems were examined in an experiment, with special attention devoted to the effect of a change in tax systems. A flat tax system was supposed to induce greater work performance, whereas a progressive tax system was expected to increase tax compliance based on fairness perceptions, allowing for the opposite effect due to higher complexity. Furthermore, it was assumed that performance and tax payments would be influenced by motives of self-interest. The design included 20 rounds with a real-effort task in each round, determining participants’ experimental income. Participants (N = 191) made decisions about their tax payments from round-to-round in four different experimental conditions: (1) a flat tax system, (2) a progressive tax system, (3) starting with a flat and changing to a progressive, and (4) starting with a progressive and changing to a flat tax system. Results indicate higher work performance in a progressive system. However, a change from a progressive tax system to a flat system led to increased tax compliance.     

专科办学点教育技术专业课程培养方案思考——以淄博师范高等专科学校为例

分析了国内高校教育技术学专业课程体系设置的现状。从地区环境与专业发展、社会需求和学生就业等方面对淄博师范高等专科学校现代教育技术专业课程体系构建进行了分析,阐述了课程体系设置需要处理好的几个重要关系,并提出了对现有课程体系优化的参考方案。     

Suicide,Religion, and Latinos: A Macrolevel Study of U.S. Latino Suicide Rates

Since the publication of Durkheim's Suicide more than a century ago, researchers have been examining the relationship between religion and suicide, and race/ethnicity and suicide. However, no study has examined how religion influences U.S. Latino suicide rates. This study fills a gap in the literature by applying three competing theses to the study of Latino suicide. Results show that (1) religious contextual variables significantly affect Latino suicide rates, (2) U.S.‐born Latinos benefit from religious communities, regardless of denomination or measurement used, and (3) foreign‐born Latinos only benefit from Catholic adherents and homogeneity.     

Marginal models for the association structure of hierarchical binary responses

Clustered binary responses are often found in ecological studies. Data analysis may include modeling the marginal probability response. However, when the association is the main scientific focus, modeling the correlation structure between pairs of responses is the key part of the analysis. Second-order generalized estimating equations (GEE) are established in the literature. Some of them are more efficient in computational terms, especially facing large clusters. Alternating logistic regression (ALR) and orthogonalized residual (ORTH) GEE methods are presented and compared in this paper. Simulation results show a slightly superiority of ALR over ORTH. Marginal probabilities and odds ratios are also estimated and compared in a real ecological study involving a three-level hierarchical clustering. ALR and ORTH models are useful for modeling complex association structure with large cluster sizes.     

On extreme order statistics from heterogeneous beta distributions with applications

This paper treats the problem of stochastic comparisons for the extreme order statistics arising from heterogeneous beta distributions. Some sufficient conditions involved in majorization-type partial orders are provided for comparing the extreme order statistics in the sense of various magnitude orderings including the likelihood ratio order, the reversed hazard rate order, the usual stochastic order, and the usual multivariate stochastic order. The results established here strengthen and extend those including Kochar and Xu (2007 Kochar, S.C., Xu, M. (2007). Stochastic comparisons of parallel systems when components have proportional hazard rates. Probab. Eng. Inf. Sci. 21:597–609.[Crossref], [Web of Science ®] , [Google Scholar]), Mao and Hu (2010 Mao, T., Hu, T. (2010). Equivalent characterizations on orderings of order statistics and sample ranges. Probab. Eng. Inf. Sci. 24:245–262.[Crossref], [Web of Science ®] , [Google Scholar]), Balakrishnan et al. (2014 Balakrishnan, N., Barmalzan, G., Haidari, A. (2014). On usual multivariate stochastic ordering of order statistics from heterogeneous beta variables. J. Multivariate Anal. 127:147–150.[Crossref], [Web of Science ®] , [Google Scholar]), and Torrado (2015 Torrado, N. (2015). On magnitude orderings between smallest order statistics from heterogeneous beta distributions. J. Math. Anal. Appl. 426:824–838.[Crossref], [Web of Science ®] , [Google Scholar]). A real application in system assembly and some numerical examples are also presented to illustrate the theoretical results.     

从实务案例出发谈债务加入的认定方式与追偿问题

关于债务加入虽然我国法律上并无明文规定，但自“苏高发审委[2005]16号纪要”首先提出来之后，无论是法学理论上还是法律实务上均成为讨论和应用的热点。笔者以审判实践中遇到的一种特殊情况为出发点，旨在通过争议焦点分析的方式对债权人做出的替保证人还款这一情况应认定为债务加入，并以案例分析的方式系统的展示债务加入的认定方式，并在最后分析了债务加入人履行了债务之后应如何追偿的问题，希望能够作为在实务中分析认定债务加入的有效借鉴。     

Reliability analysis of systems with components having two dependent subcomponents

In this article, a system that consists of n independent components each having two dependent subcomponents (A_i, B_i), i = 1, …, n is considered. The system is assumed to compose of components that have two correlated subcomponents (A_i, B_i), and functions iff both systems of subcomponents A₁, A₂, …, A_n and B₁, B₂, …, B_n work under certain structural rules. The expressions for reliability and mean time to failure of such systems are obtained. A sufficient condition to compare two systems of bivariate components in terms of stochastic ordering is also presented.     

What Anonymous can tell us about the relationship between virtual community structure and participatory form

As a decentralised virtual community, Anonymous has been characterised by its oppositional tendencies. Helped by a collective persona and horizontal management structure, Anonymous has facilitated a myriad of differentiated agenda. However, we can observe a distinct change in its participatory form over time. So, while Anonymous, more broadly, functions as a virtual community, its means of engagement has shifted from a social movement to a decentralised cell network. This article explores the relationship between these changes, and its evolution as a virtual community. Drawing upon Iriberri and Leroy’s [(2009 Iriberri, A., and G. Leroy. 2009. “A Life-Cycle Perspective on Online Community Success.” ACM Computing Surveys (CSUR) 41 (2): 1–29. doi: 10.1145/1459352.1459356[Crossref], [Web of Science ®] , [Google Scholar]) “A Life-Cycle Perspective on Online Community Success.” ACM Computing Surveys (CSUR) 41 (2): 1–29] life cycle framework, the article maps Anonymous’ development and identifies the structural changes that have led to this transformation in its modes of participation.     

第三条道路视域下的治理变革:一个嵌入性视角

伴随着“第三条道路”的兴起,政府治理必须超越传统的“左与右”之分,这既是对我国传统治理模式的批判性反思,更是新形势下社会管理创新的客观要求.本文从新经济社会学中的“嵌入性”理论入手,对国家、市场与社会三者之间的互动关系进行了再解读,提倡一种“嵌入式”的结构多元主义治理模式.