完善我国个人所得税制的思考

个人所得税是调节国家与个人利益分配关系的重要杠杆,随着我国经济的快速发展、居民收入水平的大幅提高,个人所得税将是一项最有前途、最有发展潜力的税种。但我国个人所得税政策不尽人意,执行起来既失公平,又欠效率。文章分析了我国个人所得税制存在的问题,提出了相应的对策。     

加强高校机关效能建设

加强高校机关效能建设是当前高校求得快速发展的必然要求。详细阐述了高校机关效能建设的基本内涵,对高校机关效能建设的必要性、有关原则进行了分析,从机关职能部门的调整、工作人员队伍建设、制度建设、信息化和办公现代化建设四方面对当前高校机关效能建设中应注意抓好的有关工作进行一些探讨。     

民事简易程序的价值选择

公正与效率是民事简易程序必须考量的两个既互相依存又有所冲突的价值目标。在司法与诉讼活动中,民事简易程序的价值取向既包括公正,又包括效率。民事简易程序价值取向的定位就在于诉讼公正和诉讼效率的协调。     

团体活动在大学生思想道德教育中的应用

团体活动是团体心理咨询中常用的一种形式。它特有的活动方式,能够促进大学生思想道德的形成,改善思想品德课程的教学效果,符合现代大学生的心理,激发大学生的自我教育功能,有助于提高思想道德教育的吸引力、感染力,有效地促进大学生人格成熟,健康成长。本文重点讲述了团体活动在思想道德教育中的作用和应用框架。     

新泽西州高质量阿博特学前教育项目及其政策启示

在追求公平与质量的学前教育时代背景下,推动大型公共学前教育项目以保障弱势儿童群体的受教育权是政府的应尽责任和重要任务。当前我国公共学前教育项目正处于起步阶段,可多方借鉴有效学前教育项目的国际经验。本研究以新泽西州阿博特学前教育项目（Abbott Preschool Program）这一被公认为高效能的项目为对象,重点探讨了该项目在政策保障与政府执行、财政投入与供给模式、多层质量标准体系、高标准教师队伍以及监测系统构建等方面的核心举措,总结了该项目的中短期成效和问题反思,并结合当前我国学前教育项目的实施现状,从支持保障系统、质量提升系统、项目设计核心要素等方面提出了相应政策建议。     

Modified maximum likelihood estimator under the Jones and Faddy's skew t-error distribution for censored regression model

It is well-known that classical Tobit estimator of the parameters of the censored regression (CR) model is inefficient in case of non-normal error terms. In this paper, we propose to use the modified maximum likelihood (MML) estimator under the Jones and Faddy''s skew t-error distribution, which covers a wide range of skew and symmetric distributions, for the CR model. The MML estimators, providing an alternative to the Tobit estimator, are explicitly expressed and they are asymptotically equivalent to the maximum likelihood estimator. A simulation study is conducted to compare the efficiencies of the MML estimators with the classical estimators such as the ordinary least squares, Tobit, censored least absolute deviations and symmetrically trimmed least squares estimators. The results of the simulation study show that the MML estimators work well among the others with respect to the root mean square error criterion for the CR model. A real life example is also provided to show the suitability of the MML methodology.     

浅谈企业如何发挥效能监察

针对效能监察工作在现代企业建设步伐中发挥的重要作用,就如何更好地发挥效能监察的作用,提高市场竞争能力,进行了一些探讨。     

Efficiency and effectiveness of knowledge management systems in SMEs

This paper proposes a 3D fuzzy logic methodology to assess the efficiency and effectiveness of knowledge management systems (KMSs) adopted by small and medium enterprises (SMEs) and identifies a classification bringing together the behaviour of SMEs when adopting KMSs. The proposed methodology was previously tested on an individual SME and then implemented on a sample of SMEs. The results highlight that there is an ample variety of behaviours related to the nature of knowledge and the KMSs used. Specifically, four typologies of behaviour are identified: the efficient and effective SME, the effective but inefficient SME, the efficient but ineffective SME, and the inefficient and ineffective SME. The results show that only 18% of surveyed SMEs are efficient and effective for both KM-Tools and KM-Practices, the remaining 82% are inefficient or ineffective for KM-Tools and/or KM-Practices. Lastly, the paper shows how this methodology may be used by an SME as a managerial tool to suggest appropriate changes to improve the efficient and effective adoption of KMSs supporting SMEs in the knowledge management processes.     

The efficiency of mutual fund companies: Evidence from an innovative network SBM approach

This paper is the first DEA (Data Envelopment Analysis) evaluation of the efficiency of a sample of mutual fund companies in a large Euro fund industry, i.e. Spain. Our novel network model links the efficiency of the core activities (portfolio management and marketing/distribution) of a mutual fund company to the efficiency of its operational management function. Our results highlight the important networking effects at the marketing stage and question the prime role of portfolio management skills in the overall efficiency of a mutual fund company. The evaluation of robust efficiency clusters indicates that the efficiency rankings obtained with our network model persist significantly along our sample period. Finally, the application of the SBM (Slacks-Based Measure) Variation III to our network model allows us to identify a large number of globally inefficient but locally efficient companies with reference to competitors with similar management resources.