互补性资产、客户资产与企业自主创新的本质逻辑

自主创新的关键在于对创新收益的自主控制,现有自主创新文献往往忽视了这一本质内容,从而使其无法对现实具有指导意义。自主创新的实质有两个方面,其一是企业通过自身的创新过程形成与其创新能力相配套的互补性资产,其二是企业在市场上通过对创新收益的控制形成客户资产,二者的共同作用构成企业自主创新的本质逻辑。     

转轨期间财政转移支付制度的区域均衡效应

政府实行财政转移支付制度有多重目标:实现纵向平衡和横向平衡、矫正外溢性及其他经济政治目标。规范的转移支付制度的终极目标追求的是区域间财政能力或公共服务水平均等化。我国现行政府间转移支付制度虽然在实现纵向平衡方面有明显成就,过渡期转移支付办法在一定程度上也有利于区域间财政能力的均衡,但总体而言,从设计到实施,在矫正区域间的横向均衡方面缺乏成效,没能有效地控制区域间财政能力差距的进一步扩大。要进一步发挥其区域均衡效应,必须进行转移支付制度的调整和创新。     

后农业税时代的农村税收制度研究

在后农业税时代,必须加快农村税收制度的构建。我国农村税收制度应选择以财产税为主的直接税税制,以宪政、公平等理念诠释区别于农业税的新的税收制度,并以开征土地税为主、所得税为辅的思路完成对制度的构建。     

上市公司财务杠杆与绩效的相关性研究

通过对我国上市公司财务杠杆指标的实证分析,研究了公司财务杠杆与公司基本面之间的相关关系。文中选取2003年至2005年沪市和深市部分上市公司为研究对象,运用一元和多元回归分析。考察了财务杠杆与净资产收益率、每股收益、总资产收益率、Tobin’s Q值的相关性。     

关于社会公平的思考

通过分析公平的定义和注重社会公平的必要性,以及现阶段社会不公平的三种主要表现:改革开放以来居民收入分配差距越来越大,起点的不公平,过程的不公平,提出了现阶段可以从创建和谐的税收体系,合理调节二次分配,缩减收入分配的差距,消除行政垄断,建立新型医疗制度,特别是在农村医疗制度等方面采取措施,创建一个公平、和谐的社会主义社会。     

Use of concurrent mixed methods combining concept mapping and focus groups to adapt a health equity tool in Canada

The aim of this project was to identify and prioritize a set of conditions to be considered for incorporating a health equity tool into public health practice. Concept mapping and focus groups were implemented as complementary methods to investigate the conditions of use of a health equity tool by public health organizations in Quebec. Using a hybrid integrated research design is a richer way to address the complexity of questions emerging from intervention and planning settings. This approach provides a deeper, operational, and contextualized understanding of research results involving different professional and organizational cultures, and thereby supports the decision-making process. Concept mapping served to identify and prioritize in a limited timeframe the conditions to be considered for incorporation into a health equity tool into public health practices. Focus groups then provided a more refined understanding of the barriers, issues, and facilitating factors surrounding the tools adoption, helped distinguish among participants’ perspectives based on functional roles and organizational contexts, and clarified some apparently contradictory results from the concept map. The combined use of these two techniques brought the strengths of each approach to bear, thereby overcoming some of the respective limitations of concept mapping and focus groups. This design is appropriate for investigating targets with multiple levels of complexity.     

Unfair to Me or Unfair to My Spouse: Men's and Women's Perceptions of Domestic Equity and How They Relate to Mental and Physical Health

Research examining the relationship between household labor and health has not sufficiently considered perceptions of domestic equity, physical health, or potential gender differences in these relationships. Using survey data from 1,234 lawyers, we examine how perceptions of domestic equity are related to mental and physical health and whether these relationships differ by gender. The results indicate that perceiving the division of household labor as unfair to oneself is related to poorer mental health, whereas perceiving the division as unfair to one's spouse is related to poorer physical health, regardless of gender. This article demonstrates the importance of treating perceptions of unfairness to oneself and one's spouse as distinct experiences, while also considering the wider context wherein these relationships exist.     

Gender, Race, and Perception of Environmental Health Risks

This paper reports the results of a national survey in which perceptions of environmental health risks were measured for 1275 white and 214 nonwhite persons. The results showed that white women perceived risks to be much higher than did white men, a result that is consistent with previous studies. However, this gender difference was not true of nonwhite women and men, whose perceptions of risk were quite similar. Most striking was the finding that white males tended to differ from everyone else in their attitudes and perceptions–on average, they perceived risks as much smaller and much more acceptable than did other people. These results suggest that sociopolitical factors such as power, status, alienation, and trust are strong determiners of people's perception and acceptance of risks.     

“分配不公”的社会学解读

当前在我国普遍存在的“分配不公”现象 ,有使社会向恶性运行和畸形发展方向退化的趋势。针对“分配不公”产生的原因 ,必须从政治理念、制度重建、政策调整、文化重建等多方面入手 ,解决“分配不公”问题 ,实现社会良性运行和协调发展     

教育资源效率与公平的统一——论目前高校招生收费中的帕累托最优与达尔文最优

高等院校在教育经费没有同步增长的情况下扩招,给社会解决"入学难"的同时,也存在办学质量下降的隐患威胁.解决这一难题的思路之一就是实行有条件的差别收费.