从《中华人民共和国物权法(草案)》谈城乡规划及其管理观念的转变

城乡规划代表公共利益,物权法保护物权人的合法权益;城乡规划及其管理代表一种调整和规范土地及地上建筑物等不动产物权的设立、行使的公共行政权力,物权法赋予了物权人对其不动产相关物权享有直接支配、排他性干涉的权力;在城乡规划及其管理工作方面,如何平衡上述两种权力?本文从城乡规划及其管理的主要环节--编制、实施、监督检查、批后管理四方面做出了阐释.     

Preventing HIV in injection drug users: exploring the tradeoffs between interventions

Injection drug users (IDUs) transmit the human immunodeficiency virus (HIV) via both needle sharing and sex. Available interventions for this population have varying costs and effectiveness and focus on different risk behaviors. In this analysis, we look at two interventions. One is inexpensive, broad-based and provides modest risk reductions (street outreach (SO)); the other is narrowly focused, expensive and relatively effective (methadone maintenance). This analysis explores the effects of population risk behavior, intervention effectiveness, intervention costs, and decision constraints when allocating funds between these two interventions to maximize effectiveness. We develop a model of the spread of HIV, dividing IDUs into susceptibles (uninfected) and infectives, and separately portraying sex and injection risk. We simulate the epidemic in New York City for time periods from the mid-1980s to the early 1990s, and incorporate the behavioral effects of two interventions performed singly or in combination to find the allocation that maximizes the number of infections averted in the IDUs and their noninjecting sex partners, assuming interventions have increasing marginal costs. We find that the optimal allocation nearly always involves spending the maximum allowable amount on SO. This result is largely insensitive to variations in risk parameters, intervention efficacy, or cost. The model's structure, however, makes clear that many factors contribute to this insensitivity, namely the scope of the interventions, the dual drug/sex nature of HIV risk in the population, the asymmetry of sexual risk for men and women, and the potential benefits to nonIDUs.     

Distribution-free tests for comparing several treatments with a control

Abstract  In this paper we propose distribution-free treatments versus control tests for the one- and two-way classifications. The null distribution properties are shown to be equivalent to those of well-known statistics for which critical values have been extensively tabled. Asymptotic relative efficiencies with respect to corresponding normal theory competitors are derived and optimal designs for the allocation of experimental units to the treatments and control are obtained.     

Environmental standards as barriers to trade

This paper examines the case of a good, polluting in consumption, whose pollutive content is restricted by a government with strong environmental policies. When foreign producers are unable to comply with the restrictive environmental standard of such a country, to which they wish to export, they often allege that those standards constitute illegal barriers to free trade. An example of such a good is gasoline, excessively pollutive formulations of which are prohibited from importation into the United States by the 1970 Clean Air Act. Rather than banning them, such imports should be taxed, along with the domestically produced substitute good, according to their respective pollutant contents. This would foster economic efficiency and should be more acceptable to foreign producers than the outright prohibition mandated by the Clean Air Act. The results of this paper reaffirm the argument in a previous article in this journal (Socio-Economic Planning Sciences 29 (1995) 187), though the countries’ roles in the two papers are reversed, that free trade and Pigouvian environmental policies increase international welfare.     

中美证券公司资本配置差异分析

中国证券行业发展速度很快,但是效益普遍不好,亏损面很大,除外部环境制约外,内部资本运营水平不高仍是关键因素.本文选择有代表性的美国若干证券公司,解析其资产负债结构、收入结构等资本配置和运营形式,从而为我国证券公司找到差距和提供可借鉴之处,以改善中国证券行业经营状况,增强其抵抗与日俱增的各种风险之能力.     

基于税基差异分析的企业所得税与会计制度协调与对策

所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。     

基于价值工程的项目团队人员配置的构件化管理

根据软件工程中软件开发模块构件化与项目管理中项目职能分解的相似性,把构件化方法引入到项目团队人员配置中,按照项目职能的构件并灌以价值最大化的思想来进行项目团队人员的选择方面的应用,并为企业建立项目人员配置构件化的管理体系,来实现满足人力配置需要,降低费用,长期改进发展的目的。     

Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions.     

房产税税率、房产税收入与房地产税制度设计

基于房产税税率对房产税收入影响理论,运用数理模型,依据沪渝两市自然数据,考量房产税税率变化对房产税收入的影响.结果显示:房产税税率对房产税收入具有重要影响.若提高上海市房产税税率,房产税增收效果更明显;若下调重庆市房产税税率,房产税增收效应更显著.鉴于此,未来房地产税立法改革思路:一是坚持房地产税税负不增加;二是平衡好房地产税立法与其他收费制度的关系;三是统筹税制改革的协同推进;四是兼顾房地产税的地方财政属性;五是谨慎推进.同时,应遵循税收法定原则、地方财政原则、公平原则、确实原则、渐进原则和结构性调整原则.此外,在制度设计方面,纳税人的设计要体现财产税性质,征税范围要涵盖农村,课税对象要包括存量住房,税率要体现差异性,计税依据要由市场价格评估值确定,税收优惠要兼顾免税面积和特殊人群.     

宅基地使用权转让的法律路径——兼评《物权法草案》第162条

设计宅基地使用权的转让制度既要充分考虑我国农村的现实，又要保持相关规则之间的协调。“一户一宅”原则宜表述为“一户只能申请一处宅基地”。物权法对宅基地使用权的转让可以进行必要的限制，但不宜作出绝对的禁止性规定，应当允许宅基地使用权在一定条件下和一定范围内转让。非本集体经济组织成员受让宅基地使用权有其必要性，但必须予以限制。宅基地使用权转让的登记制度，可统一采用“未经登记，不发生物权的效力”的处理模武。