构建和谐社会与林业发展模式的转变

从本质上讲,构建和谐社会的核心是调整两大基本关系:人与人的关系以及人与自然的关系。基于林业的生态建设不仅可以协调人与自然的关系,而且有助于协调人与人之间的关系,林业在和谐社会的构建中居于重要地位,发挥主要作用。为实现经济效益、社会效益的和谐,应从发展目标、战略定位、范畴、经营方式、林权制度、生态价值实现方式等六个方面论述和谐社会构建过程中的林业发展模式。     

Red price? Red flag! Eye-tracking reveals how one red price can hurt a retailer

Retailers present prices in red color to signal savings. Past research has shown that presenting all prices in red increases perceived savings from the store. However, in practice, retailers often present just one price in red in promotion materials with multiple prices. Will consumers perceive higher savings from the store even if only one price is presented in red? This research examines this prevalent retail practice using a theoretical lens. The theoretical framework predicts that two unique learned associations with red color (red: Savings and red: Stop) play a key role in shaping consumers' perception of savings from stores that highlight only one price in red. This research proposes and empirically demonstrates that consumers perceive lower savings from stores that present only one price in red. The theoretical framework is validated using a multi-method approach that combines the strengths of behavioral and physiological (eye-tracking) methods. Findings from this research suggest that presenting only one price in red lowers perceived savings from the store, which may hurt sales.     

员工培训新趋势

随着技术和理念的不断发展,国内外一些知名企业的员工培训教育呈现社会化发展等新趋势。借助培训教育打造学习型企业。将员工的培训教育,视为企业获得效益和核心竞争力的重要源泉,舍得加大投入,并藉此促使企业成为学习型企业,在企业内营造崇尚知识和技能的氛围,倡导理性思维和合作精神,鼓励决策层、管理层和全体员工通过提高素质来提高产品和服务质量,通过学习进取和变革创新来提高效益,以确保企业的可持续发展。培训教育手段越来越高科技化。及时将最新科技成果应用于员工的培训教育中,利用高科技丰富培训教育手段和内容,提高培训教育质量…     

A Note on Gaussian Estimation of the CKLS and CIR Models with Feedback Effects for Japan

In this note we extend the Gaussian estimation of two factor CKLS and CIR models recently considered in Nowman, K. B. (2001, Gaussian estimation and forecasting of multi-factor term structure models with an application to Japan and the United Kingdom, Asia Pacif. Financ. Markets 8, 23–34) to include feedback effects in the conditional mean as was originally formulated in general continuous time models by Bergstrom, A. R. (1966, Non-recursive models as discrete approximations to systems of stochastic differential equations, Econometrica 34, 173–182) with constant volatility. We use the exact discrete model of Bergstrom, A. R. (1966, Non-recursive models as discrete approximations to systems of stochastic differential equations, Econometrica 34, 173–182) to estimate the parameters which was first used by Brennan, M. J. and Schwartz, E. S. (1979, A continuous time approach to the pricing of bonds, J. Bank. Financ. 3, 133–155) to estimate their two factor interest model but incorporating the assumption of Nowman, K. B. (1997, Gaussian estimation of single-factor continuous time models of the term structure of interest rates, J. Financ. 52, 1695–1706; 2001, Gaussian estimation and forecasting of multi-factor term structure models with an application to Japan and the United Kingdom, Asia Pacif. Financ. Markets 8, 23–34). An application to monthly Japanese Euro currency rates indicates some evidence of feedback from the 1-year rate to the 1-month rate in both the CKLS and CIR models. We also find a low level-volatility effect supporting Nowman, K. B. (2001, Gaussian estimation and forecasting of multi-factor term structure models with an application to Japan and the United Kingdom, Asia Pacif. Financ. Markets 8, 23–34).     

非货币性交易会计核算与税法的差异和协调

伴随着经济全球化,我国会计准则一直处于变动之中。以非货币性交易为例,我国非货币交易会计准则已经历三次变更,其收益的会计确认与税法的确认一直存在着差异。分析和把握这些差异的变化,不仅有利于规范会计核算,更利于依法诚信纳税。本文在阐述会计准则的变化以及变化原因的同时,结合税法对非货币性交易的处理,提出了两者的差异及协调的问题。     

地下室现浇混凝土墙板的裂缝与防控

地下室现浇混凝土墙板受多种因素影响，容易产生裂缝，影响结构的抗渗性能、损害结构的承载能力、使用功能和耐久性。为控制和减少裂缝，必须坚持“防、抗、放”相结合的原则，从设计、材料、配合比、施工、养护等全面分析裂缝产生的原则，并采取针对性预控措施，有效地控制裂缝的产生和发展。     

中国国有银行体制渐进演进的逻辑

中国经济体制决定了中国国有银行体制的选择集合和选择空间.在中国经济渐进转轨的过程中,由于各参与方目标函数和约束条件的变化,由于国家选择在集中金融资源、控制金融风险和引进市场竞争等因素之间的动态权衡,中国国有银行同样经历了一场渐进演进的逻辑过程.WTO过渡期的结束,中国金融业全面开放的格局已然形成,如何在中国经济渐进转轨的整体框架下继续将改革向前推进,如何随着中国更多地参与国际竞争而融入全球金融市场,并在全球金融市场中立于不败之地,成为国有银行未来改革的关键所在.在未来改革方向的选择上,中国应该立足于培育国有银行的金融功能.     

金融发展与二元经济结构关系研究述评

金融发展与二元经济结构的关系是金融发展学与发展经济学共同关心的课题.现有文献主要关注金融抑制与二元经济结构的强化、金融发展在二元经济结构转换中的作用以及金融发展与二元经济结构关系的实证研究三个方面.对二者关系的研究有助于从金融的角度为发展中国家二元经济结构转换提供政策建议.     

税及税法的正当性研究

税的天生无对价性决定了其对纳税人人身和财产的干预,尤其在租税国家的理念指导下,一旦国家财政出现危机,国家便试图通过各种手段去寻租。法律的规定只不过是税及税法的正当性的形式要件,但最根本的还在于税及税法本身的正当性。税法的目的在于公平分配纳税负担,而不干预市场自由竞争秩序,同时,又保障纳税人的基本自由和基本权利。税收法定主义的最根本的功能在于财政目的和保障纳税人基本权利。     

论住房抵押贷款支持证券的法律风险

住房抵押贷款证券化是一项结构复杂的金融创新,涉及诸多法律问题。本文结合我国住房抵押贷款证券化的金融生态环境,探讨了投资者面临的假按揭风险、抵押物处置风险和房贷险等法律问题,提出了完善相关法律金融制度的建议。