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71.
"程序正义"作为一种理性的法律理念,在西方国家渊源颇深,并为现代法治国家普遍吸纳。中国在走向法治国道路的过程中经历着一系列的变革,中国传统文化对法治理念普及化造成重大障碍,程序正义对清除民众传统心理,建设法治国家有着深远的意义。 相似文献
72.
上市公司股权再融资效率研究的分析框架 总被引:1,自引:0,他引:1
股权分置条件下,中国一些上市公司通过盈余管理或业绩造假,以达到股权再融资目的,股权再融资效率低下。政策变化所带来的股权再融资“阵热”现象,使这一证券市场基本功能,在中国证券市场发生严重扭曲。作为衡量中国证券市场有效性和检验相关政策是否有效的基础,本文为研究上市公司股权再融资效率问题,提供一个分析框架。 相似文献
73.
刑民交叉案件是刑事案件与民事案件共存于一案的案件,以解决同一行为人的刑事责任和民事责任为依归。因而刑民交叉案件的办理,既要以同一法律事实为前提,又应以同一法律关系为必要。规范冲突范式和目的冲突范式从抽象的法秩序统一层面提出的“排除冲突”标准,有失空泛、笼统,既不能信服地回答规范冲突之问,也不能有效地开出目的冲突解决之方。只有立足于刑法与其前置法在中国特色社会主义法律体系中的具体规范关系,秉持“前置法定性与刑事法定量相统一”的刑事犯罪的生成与认定机理,才能为刑民交叉问题的解决另辟理论路径,进而捍卫刑法的保障法定位,实现刑法的谦抑性要求。 相似文献
74.
In view of 2020 outbreak of the pandemic COVID-19, the paper examines the relationship between government measures for combating the pandemic and their side effects. Panic buying is identified as one such side effect. Among various models and measures undertaken by government to manage the pandemic, timed-intervention policy is commonly practiced by most countries. This paper examines the timing effect between government measures and panic buying. Three studies were undertaken to understand the timing effect and identify a connection between timed measures and consumer behaviours. Semantic analysis, secondary data search, and big data analytics were deployed to address the research aim. Although claiming a causal relationship is cautioned, the findings reveal a connection between timing of government measures and panic buying. These findings are discussed with the support of real-life evidence. Implications for researchers and practitioners conclude this paper. 相似文献
75.
国有军工企业与民营军工企业都具有通过产权制度创新促进技术再创新的内在需求。但因制度惯性、技术基础和发展路径存在差异,在实现更大范围和更深层次的产权制度改革后,出现具有中国特色的军民融合二次创新技术路径,其演进过程和创新功能值得关注。基于我国248家上市公司1992-2019年非平衡动态面板数据,对国有军工上市企业和民营军工上市企业两种路径军民融合再创新模式进行比较分析,并进行中介效应检验和系统GMM回归。研究表明,民营军民融合企业创新市场价值强于国有军民融合企业。最终,在分析军民融合二次创新两种路径的基础上提出相关对策建议。 相似文献
76.
This study is motivated by the increasing diversity among first‐year accounting students and the increasing number of first‐year accounting students whose majors are not in accounting related areas in UK universities. The main contribution of this study is that it uses student data over four consecutive academic years from a first‐year accounting course at a UK university to provide empirical evidence in support of the theoretical framework proposed by Rankin et al. (2003). Our results show the effects of metacognitive knowledge and content knowledge on academic performance as well as highlighting the inclusiveness of the first‐year accounting course. For instance, regardless of the choices of secondary subjects, students who have good prior academic achievement are the best performers on the first‐year accounting course. The influence of content knowledge on academic performance is strongly felt when the assessments of the course changed from a 100 per cent final exam to a combination of mid‐term coursework and a final exam. The results suggest that well‐designed mid‐term coursework is academically beneficial to accounting students, especially non‐native English‐speaking students. 相似文献
77.
Michael Harvey 《International Journal of Human Resource Management》2013,24(2):309-331
Expatriate relocation is a complex process which is influenced by a variety of issues. One issue, the dual-career couple, increases the likelihood of dissatisfaction and failure of the foreign assignment. The trailing spouse plays a critical role in the amount of stress/conflict experienced by the expatriate and she/he is key to increasing the success rate of expatriate managers. This research reports on a survey of 258 dual-career couples and their concerns with: (1) willingness to relocate; (2) unique adjustment issues; (3) stress/conflict generating situations; and (4) the type/level of support provided by the expatriate managers' MNCs. 相似文献
78.
79.
Matthew O. Jackson 《The Scandinavian journal of economics》2013,115(3):619-639
Alvin Roth's research on, and design of, new economic systems has had a wide and large impact on human welfare, from the matching of residents to medical programs, to the assignment of students to schools, to the manner in which kidneys are allocated to patients needing transplants. This article discusses his important contributions to the understanding and improvement of matching markets, highlighting Roth's key roles in some of the most prominent successes of market design and the ascension of economic engineering. 相似文献
80.
This paper discusses the connection between mathematical finance and statistical modelling which turns out to be more than a formal mathematical correspondence. We like to figure out how common results and notions in statistics and their meaning can be translated to the world of mathematical finance and vice versa. A lot of similarities can be expressed in terms of LeCam’s theory for statistical experiments which is the theory of the behaviour of likelihood processes. For positive prices the arbitrage free financial assets fit into statistical experiments. It is shown that they are given by filtered likelihood ratio processes. From the statistical point of view, martingale measures, completeness, and pricing formulas are revisited. The pricing formulas for various options are connected with the power functions of tests. For instance the Black–Scholes price of a European option is related to Neyman–Pearson tests and it has an interpretation as Bayes risk. Under contiguity the convergence of financial experiments and option prices are obtained. In particular, the approximation of Itô type price processes by discrete models and the convergence of associated option prices is studied. The result relies on the central limit theorem for statistical experiments, which is well known in statistics in connection with local asymptotic normal (LAN) families. As application certain continuous time option prices can be approximated by related discrete time pricing formulas. 相似文献