改革薪酬制度 激活人力资源 提高企业竞争能力

针对有色企业现行岗位技能工资分配存在的激励不足,采取灵活多样的分配形式,通过岗位(职位)评价,突出岗位价值并按业绩定酬;引入市场工资机制,推行协议工资制;鼓励科技人员在企、事业间兼职,获取相应报酬;树立人力资本及技术成果等生产要素参与企业利润分配新观念,稳定和吸引人才,激活人力资源,提高企业的竞争能力.     

高校现行工资分配制度浅析

本文从高校劳动力特点出发,分析了高校现行工资分配制度的指导思想、特点与存在的矛盾和不足,初步探讨了新形势下高校工资分配模式及相关对策.     

薪酬和绩效良性战略互动的探讨

从经济学、激励理论以及组织战略发展角度出发,分别分析薪酬和绩效之间的互动关系存在的客观根源(即等价关系的客观存在)和主观原因(即组织战略发展的需要)。同时通过对目前薪酬设计和绩效考核存在的脱离组织发展战略和员工个性需求等不科学、不合理现象并严重影响二者互动的因素进行了分析,最终从方法和理论角度详细讨论了如何防止二者脱节,如何使二者之间形成良性互动、达到和谐状态的途径。     

论高校薪酬制度改革与人才强校战略

高校薪酬制度改革是新的历史条件下高校面临的一项重大变革。薪酬制度改革的方向应该是围绕着实现高校人才强校的战略目标,围绕着学校的中长期发展目标,围绕着培养人才、引进人才和用好人才这三个环节来进行。薪酬制度的改革目标就是要改变现有职工按统一的工资标准发放工资的形式,制定灵活的薪酬管理模式。通过薪酬制度改革带动人事制度的改革和创新,建立一套适合高校发展的人才选拔机制,为实现高校的人才强校战略目标奠定了坚实的物质基础。     

按“知”分配何以可能？

我国高校教师薪酬在计划经济时期以平均分配为价值取向,在市场经济时期以效率为价值取向。在中国特色社会主义新时代和知识经济时期,鼓励知识创新和兑现知识价值成为新的取向。我国高校现行岗位绩效工资制度虽然将教师的实际贡献与薪酬分配联系了起来,但也存在薪酬结构缺陷、薪酬测量失真、薪酬激励偏移和薪酬调整滞后等问题。与岗位绩效工资相比,按“知”分配的3P-M薪酬模型改进了人力资本薪酬（P₁）,以补偿教师人力资本的前期投入、当期追加和后期增值;调整了岗位薪酬（P₂）,通过强化保障性薪酬以轧平薪酬曲线斜率;优化了绩效薪酬（P₃）,以解决教师多任务“委托—代理”的契约设计问题;新增了市场薪酬（M）,以补偿因内部薪酬总量不足给教师带来的潜在损失。其中,3P重在盘活存量,M重在扩充增量,两者共同构成了3+X薪酬体系。     

高校工薪所得税纳税筹划策略

随着教育事业的发展,高校教职工上缴个人所得税的数量因收入的增长也有很大的提升,教职工也越来越关注纳税筹划的问题,如何在国家税收法律法规的允许范围内合理节税,运用科学的筹划方法减轻高校教职工的负担。本文通过介绍纳税筹划的相关理论,针对不同的工薪种类提出纳税筹划方法。     

Asymptotic relative efficiency of the linear discriminant function under partial nonrandom classification of the training data

This paper considers the problem where the linear discriminant rule is formed from training data that are only partially classified with respect to the two groups of origin. A further complication is that the data of unknown origin do not constitute an observed random sample from a mixture of the two under- lying groups. Under the assumption of a homoscedastic normal model, the overall error rate of the sample linear discriminant rule formed by maximum likelihood from the partially classified training data is derived up to and including terms of the first order in the case of univariate feature data. This first- order expansion of the sample rule so formed is used to define its asymptotic efficiency relative to the rule formed from a completely classified random training set and also to the rule formed from a completely unclassified random set.     

Parameters estimation for weibull distributed lifetimes under progressive censoring with random removeals

This paper considers the estimation problem when lifetimes are Weibull distributed and are collected under a Type-II progressive censoring with random removals, where the number of units removed at each failure time follows a uniform discrete distribution. The expected time of this censoring plan is discussed and compared numerically to that under a Type II censoring without removal. Maximum likelihood estimator of the parameters and their asymptotic variances are derived.     

Calculation of the expected lifetime lost due to an extra risk

Methods are given for estimating the average years of life lost when a person is discovered to be at risk from an extra hazard. The methods use the probability per year of the extra risk striking, and the mean and standard deviation of lifetime in the absence of the risk. The formulae are simple enough that only a hand‐held calculator is needed.     

企业无力清偿欠薪的法律应对:基于香港的经验

1980-1982年经济危机爆发后,香港因大量企业倒闭引发欠薪浪潮,欠薪优先权机制出现失灵.以国外经验为模本,香港构设了欠薪保障基金制度.该制度依托完善的法律程序将欠薪纳入专门基金予以垫付,并逐渐提高垫付标准.这种法律设计特点鲜明,实际运行数据也证明比较成功.这为解决当前农民工极端讨薪事件频发、欠薪问题季节性爆发的顽疾,提供了极具参考价值的制度化思路.我国应当鼓励地方探索和构建企业欠薪保障制度.