美国国际贸易法院对中国木质卧室家具反倾销裁决的司法审查案评析

美国对华木质卧室家具反倾销案涉案金额近10亿美元,是中国入世以来国外对华反倾销涉案金额最高的案件。2005年8月23日,美国国际贸易法院对达艺家具诉美国商务部一案做出判决,判定商务部拒绝接受达艺提交证据的做法是不合法的,将此案发回商务部进行重新审查。本文分析了美国国际     

日本环境会计信息披露及其借鉴

环境会计已成为世界各国会计学界广泛研究的热门话题。而我国对于环境会计的研究尚处于起步阶段,尤其在环境会计信息披露方面比较落后。据笔者调查,目前在亚洲地区,相对其他国家而言,日本在环境会计信息披露的理论研究和实践方面做得较为出色。本文拟就日本和中国环境会计信息披露的现状作一分析比较,并找出我国与日本的差距,希望能对我国环境会计信息披露工作起到一定的借鉴作用。     

Optimal Exchange-Rate Policy in a Model of Local-Currency Pricing with Vertical Production and Trade

In this paper, we examine optimal exchange-rate flexibility in a model of local-currency pricing with vertical production and trade. Following a large body of empirical evidence, we assume that final-goods prices are sticky, but intermediate-goods prices are flexible. We find that, unlike what is found in the literature, optimal nominal exchange rate is flexible under local-currency pricing. The key element in deriving our conclusion is the difference in expenditure shares between home and foreign households. The conclusion holds even if the degrees of home bias in production are identical between home and foreign final-goods producers, which contrasts with the findings in the literature.     

日本土地区画整理融资立法以及对中国的启示

中国建设用地整理融资滞后制约了建设用地整理的整体效益与规模,相关立法是规范、保障建设用地融资的基本要件。日本土地区画整理融资立法在规范体例、融资组织结构确立和融资模式设定上的经验,可为中国建设用地整理融资立法予以借鉴。应健全相关立法体系,确立符合国情的多元复合型建设用地整理融资结构,完善建设用地整理融资机构的职能。     

辽宁省不动产统一登记面临的土地登记问题与对策研究

土地登记是我国开展最早,覆盖最广的登记工作。规范的土地登记能够为当前不动产统一登记的顺利开展提供制度和信息基础。随着《不动产登记暂行条例》[1]的颁布实施,我国不动产统一登记工作正式进入了实施阶段,但辽宁省的不动产统一登记工作尚未全面启动。因此,根据《不动产登记暂行条例》提出的登记依据、登记机构、登记簿册、信息平台"四统一"的新要求,文章对辽宁省不动产统一登记面临的土地登记存在的问题进行研究。结果表明辽宁省土地登记尚存在部分登记依据不明确、土地登记机构不统一、登记簿的建设有待完善,信息技术水平有待提升的问题,建议从健全登记法规,完善登记业务管理制度,统一技术标准并定期汇总三方面逐步解决。该研究将为辽宁省不动产统一登记工作的顺利实施提供合理化建议,为不动产统一登记工作中的土地登记的规范化提供参考。     

Employee well-being attribution and job change intentions: The moderating effect of task idiosyncratic deals

We developed and tested a research model in which employee well-being human resource (HR) attribution differentially influences the intention to change jobs across organizations (i.e., external job change intention) versus that within the same organization (i.e., internal job change intention). Furthermore, we posited that task idiosyncratic deals (I-deals) moderated the relationships between employee well-being HR attribution and external and internal job change intentions. Results indicated that employee well-being HR attribution was negatively related to external job change intention, but positively related to internal job change intention. Further, task I-deals significantly moderated the relationships between employee well-being HR attribution and external and internal job change intention. Specifically, employee well-being HR attribution played a less important role in reducing external job change intention when task I-deals were high rather than low. On the other hand, high task I-deals significantly strengthened the positive relationship between employee well-being HR attribution and internal job change intention. Our study extends the careers literature by differentiating the impact of employee well-being HR attribution on job change intentions within an organization compared with that across organizations and the important role of supervisors in enhancing or mitigating these effects.     

微波提取酵母胞内甘油的分析方法初探

本文探讨了面包酵母胞内甘油分析的预处理方法——微波破碎法。通过单因素实验分析,确定了胞内甘油的提取条件:酵母细胞用微波破碎3次、每次破碎10 s、间隔5 s,然后用10 mL蒸馏水提取30 min得到胞内甘油,此法简便、易提取,适用于天然产物的快速提取。     

代际支持对老年人健康的影响——基于社会交换理论的视角

基于社会交换理论,利用2010年中国妇女社会地位调查老年人专项数据,通过Logistic回归模型,分析代际支持对老年人自评健康的影响.结果显示,62.98％的老年人与成年子女之间的代际支持不均衡.模型一显示,与完全没有给予代际支持的老年人相比,给予1项、2项、3项代际支持的老年人的自评健康不好的发生比较低;与完全没有接受支持的老年人相比,接受2项代际支持的老年人的自评健康不好的发生比更高;与代际支持均衡的老年人相比,代际支持不均衡的老年人的自评健康不好的发生比较高;代际支持的均衡性与代际交换强度每增加一个单位,老年人自评健康不好的发生比就分别下降8％和9％.给予代际支持、代际支持均衡性与代际交换强度对健康均有显著的影响,未来的老龄政策应大力鼓励向下的代际支持、提升代际支持的均衡性、增加代际支持的交换强度.     

益生菌乳饮料中活菌数影响因素的优化研究

本文通过分析其加工工艺,对发酵温度、非脂乳固体含量及接种量进行单因素试验,结果表明在发酵温度36~38℃、非脂乳固体含量10%~20%、菌种添加量0.03%~0.07%时益生菌乳饮料中活菌数最多。