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。     

An Examination of the Effect of Continuous Quality Improvements on Optimal Pricing for Durable Goods*

This paper investigates the nature of optimal prices for a durable good in the presence of continuous quality improvements. The analysis of optimal prices is based on a nonlinear dynamic model of sales response that relates price, quality, average life of a product and the persistence of quality perceptions. Numerical solutions to the model are derived by employing the generalized reduced gradient algorithm. The results show that optimal price depends on the persistence of quality perceptions and the average life of a product (an aspect of quality). The analysis of optimal results affirms results based on other models and provides insights on the influence that quality has on optimal pricing. The implications of the results and suggestions for future research are discussed.     

论当前权力滥用现象的表现、成因及防治对策

腐败的实质是对公共权力的滥用,反腐败的实质也应是反对公共权力的滥用,反腐败的重点应放到制约公共权力的滥用上。着重从权力的配置、授予、运作、监督制约等角度提出了制约权力滥用的对策和建议,以期对我党我国的反腐倡廉工作做出应有的贡献。     

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.     

Multi-Item Grouping Algorithm Yielding Near-Optimal Logistics Cost

This article describes an algorithm used to formulate an inbound consolidation strategy when multi-items are replenished in groups and when total logistics cost is to be minimized. The importance of this algorithm is threefold (1) no optimal procedure exists for grouping multi-items when minimizing total logistics cost, (2) a complete enumeration of all possible groups (from which the optimal grouping set can be identified) is impractical due to the combinatorial nature of the grouping problem, and (3) no other heuristics have been developed that adequately reflect shipping cost in the analysis like this one does. We report the experience of using this algorithm to group and reorder 75 selected ensembles containing a total of 517 inventory items of a retail merchandising firm.     

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.     

Classification with minimum ambiguity under distribution heterogeneity

The traditional classification is based on the assumption that distribution of indicator variable X in one class is homogeneous. However, when data in one class comes from heterogeneous distribution, the likelihood ratio of two classes is not unique. In this paper, we construct the classification via an ambiguity criterion for the case of distribution heterogeneity of X in a single class. The separated historical data in each situation are used to estimate the thresholds respectively. The final boundary is chosen as the maximum and minimum thresholds from all situations. Our approach obtains the minimum ambiguity with a high classification accuracy allowing for a precise decision. In addition, nonparametric estimation of the classification region and theoretical properties are derived. Simulation study and real data analysis are reported to demonstrate the effectiveness of our method.     

部分状态可见的隐马尔可夫模型状态序列的估计方法

本文考虑了部分状态可见的隐马尔可夫模型的状态序列估计问题,在分析了现有算法无法合理估计状态路径之后,以状态转移概率、观测概率和可见状态作为先验信息,通过贝叶斯分析计算可见状态前后向状态的后验概率,并给出初始条件和递推公式,运用动态规划递推得到每个观测值对应的最可能状态以及最可能的状态路径。最后,本文给出一个系统故障识别的应用例子,验证了所设计算法的可行性。