论WTO贸易报复措施的不足与完善

WTO争端解决机制中的报复措施作为WTO争端解决机制的最后救济手段,为维护争端解决机制有效实施起到了重要的作用。但经过十多年的实践,该制度的不足之处也逐渐显露出来,本文从这些问题出发,探讨并评析了现有制度的一些不足,并提出了如何完善贸易报复措施的建议。     

高技术产品贸易争端现状分析

通常我们认为,提高出口产品的技术含量可以有效避免贸易争端。然而近年来,高技术产品的国际贸易争端仍时常发生。本文通过分析1995年1月1日—2013年5月1日WTO争端解决机制受理的高技术产品贸易争端案件,归纳了该领域贸易争端的现状、特点及发展趋势,并为国家及外贸企业提出妥善处理该领域贸易争端的建议。     

我国利用WTO争端解决机制的法律对策

我国在加入 WTO以后 ,如何尽量避免或减少贸易争端发生以及在争端发生后如何充分利用好WTO的争端解决机制 ,这是我们理论界和实务中应加以关注的重要课题。我们应当加强法律研究 ,培养专门人才 ,按照 WTO规则要求完善我国有关立法 ,建立完善的行业组织和快速反应机制 ,参与 WTO争端解决程序的具体策略。     

入世的十大利益

由于成员组成的多样化,使世贸组织所代表的多边贸易体制具有较强的吸引力。现实生活中,没有尽善尽美的东西,世贸组织也不是完美的,但她可以在复杂多变的世界经济贸易中为其成员带来以下几个方面的利益。(一)有利于促进各成员之间的经贸合作。世贸组织通过多边贸易谈判促使各成员间逐渐取消贸易壁垒,使贸易更加自由地进行,并通过争端解决机制为各成员提供建设性和公平合理的解决贸易争端的方案,从而在其成员创造一个相互信任和合作的氛围。(二)比较客观公正地解决成员间的贸易争端。随着贸易规模的扩大和可供交换的货物、服务的增多,以及参与…     

中美贸易摩擦的原因及对策分析

随着全球经济的不断发展,各国经济联系日益紧密，区域间合作以及全球经济一体化趋势不断增强。从而区域间、国家间经济贸易联系更加紧密，继而产生一系列的问题和争端，贸易摩擦便是各种问题中日益凸显且亟待解决的问题。本文在以中美贸易摩擦为例，阐述其产生主要原因，提出解决这一问题的相关对策，并分析科学合理的解决贸易双边贸易摩擦的重要性和必要性。     

全球贸易失衡成因分析：基于中美贸易失衡视角下的实证分析

当前全球正经历着第三次贸易失衡,也是最为严重的一次贸易失衡.贸易失衡给世界经济、政治、文化等各个方面带来严重冲击,甚至引发全球性的危机.文章从国际贸易相关理论出发,认为各国间的单位劳动力成本、经济增长差异、对外贸易竞争力差异和储蓄率差异均是导致全球贸易失衡的主要影响因素.全球贸易失衡现有治理机制存在一定的缺陷,文章结合现有贸易失衡治理机制优缺点和全球贸易失衡主要成因,提出解决全球贸易失衡的对策建议.     

APEC组织结构

1989年应运而生的APEC是亚太区域内促进开放贸易和实行经济合作的主要载体.APEC这一国际经济合作的新形式,反映了国际经济新的格局及世界经济进一步一体化的发展趋势     

全球服务贸易发展趋势及我国应对浅析

近年来,逆全球化思潮兴起,贸易保护主义措施不断,经济全球化面临严重威胁。世界贸易组织(WTO)争端解决机制陷入瘫痪,以规则为基础的多边贸易体制面临严峻挑战。在此背景下,我国更要加强制度性、结构性安排,促进服务业等重点领域的更高水平对外开放,提高服务业和服务贸易竞争力,推动经济高质量发展,满足人民对美好生活的向往;同时也有利于应对各种外部不确定性风险,促进全球经济贸易的稳定增长。     

APEC：亚太地区级别最高的经济组织

APEC是亚太经济合作组织(Asia-Pacific Economic Cooperation)的简称，成立于1989年。10多年来，APEC从部长级会议提高到举行各成员的领导人非正式会议，在推动贸易投资自由化、实行商务便利，以及推动经济技术合作等方面发挥了积极的作用，已成为亚太地区最大的区域性经济组织和成员间的合作论坛。     

浅析WTO争端解决机制中存在的若干问题

人们普遍将争端解决机构视为"国际贸易法庭".争端解决机制存在的问题是争端当事方介入程序、与透明度相关的诉讼程序及WTO面报告的质量等方面.解决对策包括授予争端当事方充分行使参与的权利、建立协助发展中国家参与争端解决机构的机制、加强WTO成员方与争端解决机制的协调配合等.     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…