帕累托改进和分税制改革

随着中国经济社会的不断发展,分税制财政管理体制在运行中出现了一系列新的问题和矛盾.我国在未来新一轮税制改革的调整过程中,必须根据具体的因素法确定不同地区的"存量"比例,要不断弱化"存量"带来的束缚和限制,逐步解决现行制度设计中的种种问题和缺陷,要建立和完善科学的转移支付制度,明晰各级政府的财权和事权,同时要处理好现行"层级财政"的转换,以解决基层财政困难的问题.     

论中西哲学的会通

自从提出中国哲学中不存在西方ontology以后,有一种新的观点,试图为不同于西方ontology的所谓中国哲学本体论作辩护,并欲以此会通中西哲学,这实际上涉及到什么是哲学的根本问题。从逻辑上说,在中国哲学中寻找本体论,仍未脱出西方哲学观念的框架,而会通中西哲学的历史任务则必定要求传统哲学观念的更新。根据唯物史观可以初步探讨出新哲学观念的特征。     

对中国行政法的反思:一个香港的视角

中国的现代行政法与中国古代法律传统没有多大的延续性。相比较而言,英国行政法有着其引以为荣的绵延数世纪的历史,其重心在于对行政行为的司法审查。中国行政法的结构与英国行政法的结构截然不同。在中国的行政诉讼制度中,就司法审查的范围而言:首先,抽象行政行为不受司法审查;其次,内部行政行为不受司法审查;再者,《行政诉讼法》只授权对某些类型的具体行政行为案件进行司法审查。就行政行为的审查理由或标准而言,中国法律的有关规定要比英国或香港的较为有限。但就一方面而言,中国法律提供的审查空间和力度似乎比英国或香港更为宽泛,这便是对行政行为的事实依据的审查。     

Making quality a fundamental part of strategy

All that is known about strategy and strategic planning indicates that quality is a major factor in gaining competitive advantage. It is cost effective, profitable, promotes corporate longevity and builds an important company value system. The authors argue that is too important a factor to be left solely to quality control personnel or planners and is a fundamental part of the chief executive's responsibility for the development of strategy.     

Market segmentation: an integrated framework

Contrary to the narrow, demand-oriented approach to market segmentation taken in much of the marketing and planning literature, this article illustrates a broader, integrated framework which includes both the demand and supply sides of the competitive equation. The author argues that starting with ‘product’ characteristics is both an easier and more actionable way of segmenting markets than the traditional marketing approach that typically begins with the customer or ‘people’ characteristics. This approach can be employed by a business to make decisions about entering a market segment, differentiating a brand from its competition, positioning it in the market and communicating its quality to the customers. Customers, too, generally rely on product characteristics to perceive and evaluate the quality claims made by different competitors. Thus, the article bridges an important gap between strategy formulation and strategy implementation: an area often neglected in the strategy literature. The proposed approach focuses not only on customer benefits or needs, but also on the resources necessary to satisfy them and demonstrates this with examples from Apple, Church & Dwight and many other companies. To show a practical application, the article presents a price-quality-benefit segmentation profile of the US toothpaste market which revealed three strategic groups.     

Factors influencing middle and high schools' active parental consent return rates

The authors examined factors influencing the return rates for attempting to collect active parental consent forms from 21,123 students in the 7th through 10th grades in 41 middle and high schools. Overall return rates from middle schools were higher than from high schools. Schools that offered high levels of staff support for collecting consent forms had higher return rates. Procedures where the consent form was attached to a school form that parents had to complete and return to the school yielded the highest return rate. Implications for how researchers can obtain a high parent consent form return rate are discussed.     

Impact of interaction with a partner or friend on the exposure effects of pornography and erotica

Past studies on the effects of sexually explicit materials on women have tended to study them alone, in pairs, or in groups of strangers. By contrast, our study randomly assigned women to bring either a same-sex friend or a male partner to reflect more natural viewing conditions. Discussion between the participant and her companion followed exposure to the sexual images. Women who viewed pornography maintained their (quite high) level of negative mood, whereas women who viewed erotica experienced a substantial improvement in mood. The sex of the companion did not have a direct influence on participants' mood, with discussion improving mood across the board. However, participants' ratings of their satisfaction with the discussion were significantly influenced by the sex of their companion. We suggest that future research should focus more on the interpersonal aspects of male-female relationships when exploring the effects of sexually explicit materials on heterosexual women.     

A new approach in vocational rehabilitation in Iceland: preliminary report

The lack of vocational rehabilitation in Iceland inspired the Janus Rehabilitation initiative in the year 2000. The team currently consists of two occupational therapists, a social worker, a physiotherapist, a psychologist, and a physician. Janus uses resources from local education establishments and is located at the Reykjavík Technical School. A client-centred approach is used, enabling a flexible rehabilitation timeframe. The aim is to help the client back to employment/education. Advantage is taken of the facilities of the school where integration between education and rehabilitation takes place. Forty individuals have been admitted, with a mean time from work of 2.9 years, (range: 0-11 years). Seventeen (43%) have returned to employment/education. Twenty-three of those entering the programme are still on invalidity pension. The Canadian Occupational Performance Measurement (COPM) shows improvement in occupational performance and satisfaction. The Icelandic Quality of Life measurement also shows improvement. The results have been promising. However, a larger group is needed in order to draw clear unequivocal conclusions.     

Evaluating the administrative efficiency of courts

In addition to being held accountable for judicial decision, courts, like other public agencies, can and should be evaluated in terms of their administrative efficiency. This paper illustrates how courts can be evaluated in terms of their relative administrative efficiency, using a new approach—data envelopment analysis (DEA)—first proposed by Charnes et al. [1]. The DEA is based upon the economic notion of Pareto optimality which states that a given decision making unit (DMU) is inefficient if some other DMU, or some combination of other DMUs, can produce at least the same amounts of all outputs with less of some resource input and not more of any other resource. Conversely a DMU is said to be efficient if the above is not possible. Charnes et al. [1] generalized the usual input/output ratio measure of efficiency for a given unit in terms of a fractional linear program with fractional constraints. In the case of courts, the efficiency of any particular court is calculated by forming the ratio of a weighted sum of outputs to a weighted sum of inputs, where the weights for both outputs and inputs are to be selected in a manner that calculates the Pareto-Koopmans efficiency of the court. This paper reviews the DEA method and illustrates its application to a data base for 100 criminal superior courts in North Carolina.     

Role of workplace safety: a revisit of the relationship between job satisfaction and employment status

This study evaluated the relationship between employment status (i.e., part- and full-time) and job satisfaction, with the focus on the moderating roles of perceived injury risk and injury incidence. The results found that the level of job satisfaction for full-time workers was about the same regardless of the level of injury risk they perceived. In contrast, job satisfaction of part-time workers was significantly higher when they perceived low injury risk rather than high injury risk. The findings also supported the potential adverse impact of injury incidence and injury risk on job satisfaction for both part- and full-time workers. This study highlighted the importance of understanding both workplace safety and job satisfaction when attempting to understand the differences between part-time and full-time workers.