绿色税收制度与我国循环经济发展

税收是解决资源和环境问题的重要政策工具。它可激励企业创新和应用先进技术减少资源消耗和污染物的排放。西方国家税制绿化改革为我国提供了值得借鉴的经验。我国应逐步完成费改税等改革并完善现有资源环保税收体系以促进我国循环经济的发展。     

中国企业经营国际化策略探析

本文从认识国际化的现状到分析国际化的未来发展及趋势,着重分析了中国在国际化的这条道路上已开创了怎样的一个局面和国际化策略在未来中国的发展中面临的问题及其解决方法。认为,中国政府应采用适当的倾斜政策,重点扶持一批优势行业和“龙头企业”,使它们能率先具备国际竞争的实力,制定并实施跨国公司战略,同时,中国企业在国际化经营中要放弃急功近利的思想。     

The performance of the income protection system for older adults in Ecuador and future challenges

The objective of this article is to analyse the performance of Ecuador’s pension system and the challenges it will face in the future. Over the last 13 years, the pension system has made significant advances in terms of coverage and adequacy. However, demographic ageing is straining the financial sustainability of the contributory scheme. In this context, a number of public policy areas are identified, in terms of parameters and structures, which, together with the expansion of non-contributory coverage, could provide a more equitable and sustainable scheme.     

The 2015 welfare reform of the National Basic Livelihood Security System in South Korea: Effects on economic outcomes

In July 2015, South Korea’s National Basic Livelihood Security System (NBLSS) was reformed for the purposes of eliminating welfare blind spots and reducing poverty. The reform is expected to affect the recipients’ economic behaviours and choices. In this study, we used changes in benefits and eligibility for the NBLSS under the customised benefit system to identify the effects of the change in the NBLSS on a proposed set of economic outcomes – income, labour supply, consumption, savings, poverty reduction. To estimate the effects, we used data from the 10th–12th waves of the Korea Welfare Panel Study and employed a difference‐in‐differences framework integrated with the propensity scores. We found that the NBLSS helps the poor to reduce financial and material hardships through income and consumption increments, but that it does not provide disincentives to the recipients from participating in the labour market or from saving.     

管理信息系统课程的教学探索

管理信息系统是经管类专业的必修课程之一,随着信息技术、计算机和网络技术的快速发展,管理信息系统课程在教学内容和教学方式上要不断地进行更新和优化.根据目前高校实际教学情况,分析了管理信息系统课程教学中存在的诸如教学内容缺乏针对性、教学方法单一、教学过程不注重实践环节等问题,提出了更新教学内容、改进教学方法和优化实践环节的教学改革思路和方案.     

高质量发展评价指标体系探讨

党的十九大作出我国经济已由高速增长阶段转向高质量发展阶段的重大判断。测度高质量发展的前提是,在准确理解和把握高质量发展内涵的基础上构建一套科学合理的评价指标体系。通过对高质量发展统计内涵的深入考察,本文在充分梳理、借鉴国内外有关同类评价指标体系的基础上,从“人民美好生活需要”和“不平衡不充分发展”这个社会主要矛盾的两个方面着手,构建了一个由经济活力、创新效率、绿色发展、人民生活、社会和谐5个部分共27个指标构成的高质量发展评价指标体系。该指标体系的特点是：紧扣高质量发展的内涵和新时代社会主要矛盾的变化,指标数量不多但覆盖新发展理念的各个方面,指标不重复,数据易获得。     

Validation of the Learning Transfer System Inventory (LTSI) in the Korean corporate context

Lack of a valid instrument to measure learning transfer predictors has been the major obstacle hindering Human Resource Development (HRD) professionals from moving forward. This problem is one of the lingering HRD issues in South Korea, in which human resources have been strategically emphasized as a critical asset due to the scarcity of natural resources. To address this issue, this study aims at testing the validity and reliability of the data collected with the Korean Learning Transfer System Inventory (LTSI) Version 4. A sample of 753 managers from 16 Korean industries was divided into two subsamples for exploratory and confirmatory factor analyses. Reliability and the effect of common method variance on the factor structure were examined, with the results suggesting that the LTSI is valid for use in the Korean industry.     

关于党代会常任制的思考

廉洁政府的关键是执政党廉洁,而造成执政党腐败的重要根源是只“对上负责”体制可能造成的以第一把手为核心的高层腐败。党代会常任制是根除第一把手腐败的一剂良药。党代会常任制的核心涵义有三：一是党代会年会制,使党代会真正成为党的最高决策机关;二是全委会常设制,使之真正成为党的执行机关;三是党的纪委独立制,使之成为党的最高监督机关,从而实现执政党的决策权、执行权和监督权的分设与协调。     

构建科学体系 创新教育模式——兼谈高校“思想政治理论课”新课程教学改革实践探索

为了有效地进行高校“思想理论课”新课程的教学改革,当前必须构建科学理论教育体系、先进文化教育体系、社会主义思想道德和民主法制教育体系、大学生健康心理教育体系、社会实践教育体系和服务育人支撑体系“六位一体”的大学生思想政治教育体系;以“一新”、“二精”、“三注意”的新思路,拓展和丰富大学生思想政治理论教育内容。创新立体多维交融的“课堂-基地-生活”三位一体大学生思想政治教育模式。     

基于“过程-互动-行动”的城市贫困问题分析

随着中国市场化、城市化进程的加快,城市贫困问题越发严重。基于社会学家胡格伟尔特(A.Hoogvelt)的"过程—互动—行动"分析框架,分析了现阶段我国城市贫困问题的新特点及成因,指出贫困问题的加重,一是源于对社会群体福利最大化这一社会目标的偏离,民众,特别是弱势民众没有充分享受到中国宏观经济增长的长处,"宏观上欣欣向荣、微观上民不聊生";二是民主制度的缺失致使弱势群体话语权缺失,没有一个可循的制度安排供城市贫民来表达权益;三是政策实施过程中的政府失灵。对此,文章提出破解城市贫困的制度选择。