THE DIFFERENCE OF LAW ON ANTIDUMPING BETWEEN CHINA AND U.S

According to the statistics, China＇s total volume of foreign trade has exceeded 1 billion dollars in 2004. From 1997 to 2004, China began the Anti - Dumping investigation against the foreign products. Now, China is the world＇s biggest injured state of anti -dumping investigations. With the continuous come down of China＇s tariff, there are more and more dumping of foreign products in China. With increasingly severe anti - dumping lawsuits, we must be conscientious and make a good job of studying the basis of anti - dumping law and practice of the western countries, especially the USA. So that we can speed up the improve of China＇s anti - dumping legislation.     

论中美会计理论研究起点的差异及原因

会计研究是人们在会计实践的基础上 ,由感性认识发展为系统化的理性认识的过程。纵观中外会计研究成果 ,关于会计研究起点的观点不胜枚举如会计假设起点论 ,会计本质起点论 ,会计职能起点论 ,会计目标起点论等。就中、美两国会计理论研究起点做出比较 ,以期求同存异 ,指导我国的会计研究和实践。     

中国与欧美等国纺织品贸易争端的化解

2005年5月中旬以来,中美、中欧之间关于纺织品贸易摩擦急剧升温。美国连续两次设限,欧盟5月27日宣布对中国纺织品启动“紧急特保”,而中国在5月30日进行反击,取消了81 种纺织品的出口关税。在这之后,     

天然彩色棉纤维与染色棉纤维鉴别方法的研究

[目的]为天然彩色棉纤维的鉴别提供快速、准确的方法.[方法]通过测试纤维的断裂强力、用显微镜投影仪观察纤维纵切面和横切面形态及横截面色彩分布、以20h日晒牢度级数差别、剥色处理后的掉色情况鉴别和判断样品是否为天然彩色棉纤维.[结果]1)相同支数的天然彩色棉的断裂强力较染色棉低约20%～30%.2)纤维纵切面基本无区别,棕色天然彩棉比绿色彩棉成熟度高.3)在纤维横截面上,天然彩棉色彩呈片状,且分布不均匀,主要分布在次生细胞壁及细胞腔内,染色棉色彩均匀分布在整个细胞内.4)日晒10h、40h处理下色牢度差异不明显,天然彩棉与染色棉纤维在日晒20h处理下的色牢度差异明显.5)加入二甲基甲酰胺振荡5min或在(70 2) ℃、pH=6条件下振荡10min,再加入连二亚硫酸钠振荡5min对纤维样品进行剥色处理后,天然彩棉与染色棉掉色差异明显.[结论]通过测试断裂强力可粗略判断天然彩棉与染色棉织物;纤维横截面形态、日晒20h色牢度、剥色处理后的色牢度等均可作为鉴别彩棉纤维与染色棉纤维的依据.这些方法可满足进出口商品检验的要求.     

欧美采购商国外市场采购原因之实证研究

随着来自加勒比海国家、墨西哥、印度、马来西亚、泰国、菲律宾、日本、韩国,以及中国大陆、中国香港、中国台湾等国家和地区的产品不断涌入欧美市场,实施国外采购已成为一项有利可图的事情。     

THE EFFECT OF DETERGENT TYPE AND LAUNDERING TEMPERATURE ON THE SOIL REMOVAL AND SOIL REDEPOSITION PERFORMANCE OF COTTON AND P/C BLENDS WITH AND WITHOUT DURABLE PRESS FINISH

Three soiled test cloths of cotton and 65/35% Dacron/cotton blends with and without durable press finish were subjected to twenty-five repeated launderings in Launder-Ometer to determine the effect of fabric type, wash temperature, and laundering interval on the soil removal and soil redeposition performance. The reflectance of the test fabrics as measured by a Hunter Lab D-40 reflectometer and the amount of soil removed and redeposited was computed in reflectance unit (RU) expressing the difference in reflectance of the test samples before and after washing. Soil removal and redeposition performances were significantly influenced by fabric type, detergent type, and laundering interval. Duncan's multiple range test indicated that Dacron/cotton blends with and without durable press finish retained and redeposited significantly less soil than cotton. Powder detergents cleaned test fabrics better than liquid detergents. Highly significant correlations between soil removal and redeposition RU and whiteness measurements were found. Therefore, both computations serve as reliable methods to evaluate soil removal and redeposition performance.     

THE EFFECT OF THE OXIDATION REACTION OF SODIUM PERBORATE ON THE DAMAGE TO THE COTTON DURING WASHING

The purpose of this study was to explain the effect of activated sodium perborate on cotton cloth. The comparison between the damage caused by basic and activated detergent was based on practical washing tests. The washing temperatures were 60°C and 90°C. Damage to the cotton was determined with a physical (tenacity) and a chemical (fluidity) method. Damage to the cotton increased as the temperature rose. Washing with basic detergent at 60°C did the least damage to the cotton. The activated detergent at 60°C damaged the cotton more strongly, but slightly less than the basic detergent at 90°C. Damage to cotton caused by washing can be determined more rapidly and more reliably with a chemical method than with a physical one.     

我国贸易顺差的内部结构效应与外部预期非理错位

国际收支平衡既是国际规则的一个组成部分,也是一国经济结构平衡和经济发展趋势稳定的重要基础.     

EXPANSION STRATEGIES OF U.S. MNCs IN LATIN AMERICA AND THE CARIBBEAN

Significant economic activities in the Latin American and Caribbean countries (LACs) since the debt crisis of the early to mid-1980s have created opportunities for U.S. firms to expand their business presence in the region. This study provides evidence on the shareholders' wealth effects of expansion by U.S. firms into the LACs. Three hundred twenty-two announcements of expansion to the LACs by U.S. firms during 1980 1996 are analyzed using event study methodology. Statistically significant excess returns of 0.52 percent are observed for the average expansion. Analysis of subsamples by mode of expansion shows that announcements of both FDI and non-FDI forms of expansion produce positive significant excess re turns. Significant positive reactions are observed for expansion to Brazil. Cross-sectional regression results provide additional insights into the determinants of wealth effects for these announcements.     

中美贸易失衡的最大得益者:美国企业和消费者——兼析不同经济发展水平国家在全球化中的得益情况

今年一季度末中国外汇储备已高达8751亿美元,超过日本成为外汇储备世界第一的国家.与中国的巨额贸易盈余形成鲜明对比的是美国的贸易逆差的不断攀升,去年达到7000多亿美元,占美国GDP的6%,中美贸易的巨大反差引起了各界的关注和忧虑.     

中关贸易失衡的最大得益者：美国企业和消费者——兼析不同经济发展水平国家在全球化中的得益情况

今年一季度末中国外汇储备已高达8751亿美元，超过日本成为外汇储备世界第一的国家。与中国的巨额贸易盈余形成鲜明对比的是美国的贸易逆差的不断攀升，去年达到7000多亿美元，占美国GDP的6％，中美贸易的巨大反差引起了各界的关注和忧虑。在这种情况下，美国国内各种贸易保护主义的势力又开始粉墨登场，故弄玄虚，污蔑中国在对美经济关系中使用“不干净的手段”和“不公平的贸易措施”，要求中国大幅升高人民币汇率和提高人民币汇率机制的灵活性，并扬言对中国征收惩罚性关税和把中国列为汇率操纵国家，甚至相关法案都炮制出台了。     

注册会计师服务市场的拓展与独立性的冲突与协调

安然公司破产案导致会计职业界对审计独立性的思考 ,审计独立性概念已经发展 ,CPA业务根据市场需求及CPA行业发展的需要 ,须进行业务领域的拓展。由于管理咨询与审计业务存在利益的矛盾 ,CPA需要进行相应的协调 ,以促使CPA行业健康顺利的发展。     

IMPACT OF THE NORTH AMERICAN FREE TRADE AGREEMENT ON THE U.S. TRADE WITH MEXICO

The North American Free Trade Agreement (NAFTA) took effect on January 1, 1994. The agreement is designed to reduce trade restrictions and enhance trade among Mexico, Canada, and the United States. The primary objective of this article is to examine and estimate the impact of NAFTA on the trade between Mexico and the United States. The data from 1989 to 1998 were used to estimate the overall trade as well as trade in three important products. The trade statistics were divided into two time periods: 1989-1993, before NAFTA, and 1994-1998, after NAFTA. The regression analysis and statistical t-test were employed to determine whether there were significant differences in the dollar volume of trade between the two time periods. The analysis of the data demonstrates that the trade between the United States and Mexico was significantly larger after NAFTA, which could not be attributed to other factors. However, the effects of other factors were analyzed. The success of the NAFTA model may have future policy implications in forging a Free Trade Area of the Americas (FTAA) in the near future.     

VISUAL DIFFERENCES IN U.S. AND CHINESE TELEVISION COMMERCIALS

Television commercials convey much of their power through visuals. Yet little has been done to research visual characteristics in television commercials in different cultural contexts. This study compared the visuals of U.S. and Chinese television commercials within the framework of high-context versus low-context cultures and individualistic versus collectivistic societies. The authors examined how visuals manifested themselves in two sets of variables designed especially for this study: storytelling and cinematography, as well as culture indicators. Results showed that traditional storytelling techniques such as story line and comparison and identification are better vehicles for cultural manifestations than cinematographic variables such as subjective camera, direct address, and pacing. Results on cultural indicators were mixed, however, indicating that values manifested in visuals might not be as simple as first believed.     

美国归来的"非常男女"

两个在美国留学的中国青年男女,在美利坚时无缘相遇;却在广州花城第三届"智力广交会上"相遇相识了……第三届"智力广交会"上,不少年轻的留学人员是帅哥靓女。他们与广州政府速配合作的同时,会不会彼此间也擦出火花?瞧,这儿有一对     

美国服务贸易发展的现状、原因及对我国的启示

随着经济服务化程度的深化,服务业和服务贸易在一国经济中的地位日益重要。各国争先把服务经济作为发展本国经济的重中之重。其中美国更是服务经济发展的典范。本章从分析美国服务贸易的现状和特点入手,揭示其发展的原因,以期望从中找到为我国服务贸易发展所借鉴的经验。     

EXCHANGE RATE MOVEMENTS AND U.S. IMPORT MARKETS: LESSONS FROM THE 1980S

This article assesses the relevance of the hysteresis hypothesis for U.S. manufactured goods import markets in the 1980s. It extends previous work by developing a test of the hysteresis hypothesis which utilizes domestic industry output price and factor price data rather than import price data. By focusing on domestic firms' behavior, detailed industry-level analysis is possible, which allows for a more accurate testing of the hysteresis hypothesis than is possible in prior work utilizing more aggregated import data. In contrast to findings in the 1980s in support of the hysteresis hypothesis based on analyses of aggregated import price indices, this study finds very little support for the hysteresis hypothesis.     

FRAMEWORK AGREEMENT ON COMPRE HENSIVE ECONOMIC CO-OPERATION BETWEEN THE PEOPLE＇S REPUBLIC OF CHINA AND THE ASSOCIATION OF SOUTH EAST ASIAN NATIONS

The Framework Agreement on Comprehensive Economic Co-operation between the People＇s Repubfic of China and the Association of South East Asian Nations, signed by China and the 10 ASEAN countries, came into force as of January 1 2010.     

网络对高校学生的负面影响与对策

网络对高校学生的负现影响呈上升趋势，如何在思想，校园文化建设、教育工作者、网站建设等方面采取措施，克服网络的负面影响至关重要。     

中日出入境动物检验检疫法律体系比较研究

对中国和日本的出入境动物检验检疫法律体系的现状进行了比较与分析,着重从法律渊源、立法宗旨、立法体制、执法机关等方面进行比较研究.认为日本包括出入境动物检验检疫在内的整个动物卫生法律体系相对较为完善,有不少方面值得我国借鉴.针对我国出入境动物检验检疫法律体系存在的主要问题,结合我国的实际情况,提出完善我国出入境动物检验检疫法律体系的建议:加强理论研究和法制建设,构建与国际接轨的出入境动物检验检疫法律体系;确定国家适当的动物卫生保护水平,推进实施SPS措施整体水平;为出入境动物福利立法,促进动物、动物产品及相关服务的国际贸易;政府推动与企业推动模式有机结合,建立和谐的出入境动物检验检疫立法机制.