制度变迁中的中国农地产权的性质:一个历史分析视角

自我国农村社会经济转型开始至今,许多有关农村制度变迁与合约选择的文献对此进行了相关研究并深深影响了学术界、决策界对家庭承包制、农业生产合作社的判断.本文对此进行了严格的理论评析.交易成本不仅产生于信息不对称所造成的委托代理,也产生于人们所缔结的合约结构或所选择的组织形态不能与产权的多重属性达成必要的一致.与流行的观点不同,本文认为,农村集体产权或集体(合作)经济组织仍然是可选择的.在此基础上,本文概要性地比较了农村人民公社的集体产权与联产承包制下的集体产权的各自特征.     

基于法经济学的视角对搭售行为合法性的研究

搭售行为作为垄断的一种表现形式,在市场竞争激烈的环境下日趋普遍,我国《反不正当竞争法》将此列为违法行为,予以禁止,但从法经济学的原理分析,有的搭售行为存在其合理性,建议我国未来的《反垄断法》应借鉴世界其他国家的立法经验,对搭售行为不能一概予以禁止,应依据不同情况区别对待。     

从合作原则与礼貌原则对比布鲁特斯与安东尼的西撒葬礼演讲

在莎士比亚的《朱利阿斯.西撒》中,布鲁特斯与安东尼在西撒葬礼上所做的演讲可被认为是一场精彩绝伦的＂口舌之战＂,运用合作原则与礼貌原则来解释安东尼胜于布鲁特斯的原因,通过表格对比二者违反不同的准则并分析违反相关准则的原因,最后认为布鲁特斯演讲失败之处在于他违反了关键的数量及质量准则,礼貌原则也有所违反。     

TRIZ矛盾分析法在内蒙古煤炭产业发展中的应用

针对内蒙古煤炭产业发展中的问题，结合TRIZ理论中的39个工程参数和矛盾分析法构建了相应的技术矛盾。查找矛盾矩阵找到相应的创新原理，对创新原理进行了新的解释。结合内蒙古煤炭产业发展的实际情况，提出了内蒙古煤炭产业发展建议。     

基于和爱原理下的高校合并后科研能力建设管理研究

文章分析了高校合并重组的动因,研究了高校合并后科研能力建设存在的问题,并基于和爱原理,提出了高校合并后科研能力建设管理策略。     

Using short stories to teach critical thinking and communication skills to tax students

Researchers and numerous groups stress the importance of incorporating communication skills development into accounting curricula. Although a number of formal and informal techniques are available to instructors to incorporate writing skills into the classroom, many students have both oral and writing communication apprehension (CA). Short stories are a flexible teaching tool to overcome boredom both inside and outside the classroom. This scenario approach combines education and entertainment to make learning easier and interesting. Students can be required to develop short stories where accountants are the key characters and heroes. The better short stories may be placed on the Internet for future students to review. What may be wearisome and unexciting information can become meaningful through mystery, intrigue, humour, and adventure.     

Forms of talk in policy dialogue: distinguishing between adversarial and collaborative discourse

Uncertainty, the precautionary principle and scenario are three important concepts in current regulatory debates concerned with risk management. In this paper, each concept is described in relation to its regulatory context and a linkage between the three concepts is established. Three scenarios relating to increasing scientific and technical uncertainty are presented. The most obvious regulatory approach to uncertainty is to ban a product, process or substance under the aegis of the precautionary principle. However, this may not be appropriate in all cases and a range of other possible policy responses to uncertainty are discussed and avenues for further research suggested.     

Five charges against the precautionary principle

We defend the precautionary principle against five common charges, namely that it is ill-defined, absolutist, and a value judgement, increases risk-taking, and marginalizes science. We argue, first, that the precautionary principle is, in principle, no more vague or ill-defined than other decision principles and like them it can be made precise through elaboration and practice. Second, the precautionary principle need not be absolutist in the way that has been claimed. A way to avoid this is through combining the precautionary principle with a specification of the degree of scientific evidence required to trigger precaution, and/or with some version of the de minimis rule. Third, the precautionary principle does not lead to increased risk-taking, unless the framing is too narrow, and then the same problem applies to other decision rules as well. Fourth, the precautionary principle is indeed value-based, but only to the same extent as other decision rules. Fifth and last, the precautionary principle is not unscientific other than in the weak sense of not being exclusively based on science. In that sense all decision rules are unscientific.     

新会计准则中借款费用对房地产企业的影响

围绕新借款费用会计准则对房地产企业会计工作产生的影响,阐述了借款费用及借款费用资本化的概念.分析了新旧借款费用会计准则的差异及新借款费用会计准则的实施对房地产企业产生的影响.