市场经济条件下高校财务管理新模式探讨

市场经济条件下高校理财环境发生了前所未有的变化,把市场机制引入高校财务管理的问题已提上议事日程。以委托代理理论和科层管理理论为理论基础创造性地提出了市场经济条件下高校财务管理的新模式,以期对我国高等学校的有序、快速发展起到一定的积极作用。     

社会保险成本过高是否抑制企业投资?

社会保险成本过高是否抑制企业投资，从而阻碍实体经济发展?对此，文章利用工业企业微观数据实证检验了企业社保成本变动对投资率的影响.为缓解内生性问题，文章选择城市老年人比重作为工具变量.实证检验显示企业社保支出比重增加1个单位标准差，企业投资率约下降3.3%，能够解释企业投资率变动的6.4%，具有较强经济显著性.文章还探究了社保成本变动影响企业投资的内在机制，发现劳动成本渠道、生产率渠道以及融资约束渠道都得到相关经验证据的支持.研究结果说明降低企业社保成本的政策如果能够得到有效落实，将会刺激企业扩大投资，促进地区经济发展.     

Seasonal patterns of global oil consumption: Implications for long term energy policy

The dynamic evolution of the seasonal patterns in world oil consumption is dictated by complex interactions between regional consumers. Although this global pattern was stable and predictable in the past, recently it has undergone dramatic changes that have not been well understood yet. This paper contributes to literature on oil consumption behaviours by analysing the counter-balance of ‘coincident’ and ‘counter-directional’ regional seasonal patterns that have time-varying amplitude relative to their longer-term trends. It is shown that the recent global seasonal changes have been mainly driven by long-run demand trends in fast-growing emerging markets and, to a lesser extent, by idiosyncratic changes in regions’ seasonal amplitude. Our analysis is relevant to energy policy in general as both global and regional oil consumption seasonality have important implications for oil pricing, investment decisions, hedging, geopolitics and energy security.     

“The only equality is the pain”: An exploration of the Irish policy sphere's approach to “access” and “entitlement” in health care

This paper critically analyses how overarching policy goals and practices surrounding access and entitlement to health care (HC) have been dominated by a conflicting system of libertarian and equity-based principles. We examine how this mixed-motives system originated and the importance of policy legacies inherited from the Poor Laws era in shaping modern conceptions of access and entitlement to HC. We also considered how these determined the scope of state intervention in this policy domain. Drawing on empirical evidence and interviews with key stakeholders in Irish health policy, we explored the appetite to engage in meaningful HC reforms that address the growing gaps of inequity between higher and lower socio-economic groups in society. Rather than emulating European counterpartsapos; emphasis on universal coverage within an egalitarian paradigm, Irish policy actors have sought to instill a spirit of fairness in HC delivery. Under the guise of equality of opportunity and equity, the policy focus has centred on directing publicly funded HC towards lower-income groups and the most vulnerable in Irish society. However, we argue that the operation of the mixed-motives structure has also created conflict and policy ambiguity surrounding overarching goals which frame the governance and consumption of HC in Ireland. This is evidenced by the dysfunction and complexity of the two-tier system of public-versus-private access to HC services. Ultimately, we argue that the policy aspirations of equality that underpin the HC structures surrounding access and entitlement should be revisited to achieve greater health outcomes and create a more equal society.     

激活民间社会活力:“双循环”新发展格局的缘起、基础和治理

突发新冠肺炎疫情与美国政府挑起的经贸争端相叠加，给中国经济发展带来了巨大挑战，党中央提出"加快形成以国内大循环为主体、国内国际双循环相互促进的新发展格局"的战略抉择。但当前面临制度成本高、融资成本高、中低端制造业产能过剩、居民可支配收入低且支出占比不合理等问题，一定程度上制约了"双循环"新格局的塑造。基于治理情境的分析视角，着眼于"十四五"规划的谋篇布局，构建"双循环"新发展格局，必须激活民间社会活力，创新政府治理、经济治理和社会治理体系，在制度、信任、经济结构、消费结构和教育公平等方面奠定社会经济基础，通过内部循环的消费驱动、高端产业的投资驱动以及国内外资源的优化配置，来营造信任、信心和富有预期的发展环境。     

临床专硕“四证合一”培养模式：形塑·评价·优化

将住院医师规范化培训纳入研究生培养过程，新招收的临床专硕必须同步参加住院医师规范化培训，这种双轨合一的制度安排，形成了临床专硕“四证合一”培养改革的动力和路径。改革后师生获得感有所增强，但也存在学习时间过于紧张、科研能力弱化、专业方向（亚专科）模糊等问题。为确保临床实践能力和临床科研能力的培养并重兼得，应寓科研于临床，对培养方案、科室轮训与科研时间分配等进行结构性调整，积极推进医教协同，不断改进和完善指导方式方法，达致临床专硕培养多重目标的平衡与协同优化。     

电流模式神经网络分类器的CMOS实现技术

运用电流模式技术，以Ｈａｍｍｉｎｇ神经网络为基本模型，进行了二值模式的最优的最小误差分类器设计实现。给出了全电流模式胜者为王（ＷＴＡ）子网和模式间匹配值计算子网的ＣＭＯＳ实现电路，计算机仿真与理论结果相吻合。该分类器很好地模拟了生物神经网络中的侧抑制作用，所得电路结构简单，适合用标准ＶＬＳＩ工艺集成，有其应用价值。     

我国农村社会保障体系中的非正式保险制度

社会学和经济学关于发展中国家农村社区风险保障制度的研究认为,在总体欠发达农业社区,非正式的保险制度存在和运行是合理的;它的效率次于正式保险制度,但在社区风险保障中发挥着重要和广泛的作用.从我国农村社区风险保障制度需求和供给层面分析,非正式保险制度在我国农村的历史和现实中,都扮演着重要角色.     

英语文章的篇章策略与篇章解读初探

教学篇章语言学中有关英语篇章模式及篇章策略连续体的知识,非常适合英语阅读教学。本文试图借用其相关知识,在学生头脑中建立起英文篇章模式和篇章连续体的概念,提高学生的阅读技能。     

从《道路交通安全法》看强制责任保险的发展对策

《道路交通安全法》的开始实施,使机动车第三者责任强制保险的法律地位得到认可。本文以此为出发点,探讨了强制责任保险的性质、目前的发展情况和面临的问题以及解决这些问题的对策,以期准确了解和完善该制度并促进其在我国的发展。