加入WTO对我国会计服务业的影响及发展对策

本文在说明WTO关于会计服务贸易总协定规则的基础上,详细论述了我国会计业所面临的机遇和挑战,加入WTO后对我国会计核算、会计制度和会计人才培养等方面的影响。同时在历述我国各项会计改革的基础上提出了进一步改进我国会计业的对策。     

Knowledge-independent Invariance Rules for Copula Duration in Dungflies

In dung flies, copula duration decreases, and the proportional rate of sperm transfer increases, as male body size becomes larger. From a marginal value approach to optimal copula duration, we show that these relationships result in the product, , remaining approximately constant across the range of male body size. The expected proportion of a female's eggs fertilized by a copulating male, equivalent to 1 – e^–c·t , is likewise invariant with male body size. (Overbars and refer to the averages over female sizes). We assume that the information or cues a male can perceive about females forms a set of discrete recognition categories, each of which is uniquely recognizable by a male, but within which he cannot discriminate. There are then likely to be different male optima for the product between categories. But the invariance rules still hold within categories, independently of exactly what the recognition categories are, provided that all males perceive the same categories. For example, suppose that males of all sizes categorise females as either 'large', 'medium', or 'small'. Then though the optimal male strategy (product ) for (say) 'large' females may differ from the corresponding optima for the other two categories, it remains constant with male size across all the 'large' females. Further, the product should remain constant for all male sizes if we take the average across all females, or across any subset of recognition categories. We believe that these conclusions have general applicability and implications for optimal foraging under the marginal value theorem, and demonstrates how we can sometimes make predictions (e.g. the relation between copula duration and male body size in dungflies) without determining exactly what a forager 'knows'.     

Negotiating in the European Union: Comparing Perceptions of Eu Negotiators in Small Member States

Negotiation is one of the major tasks of the 15 member states comprising the European Union (EU). However, not much is known about the behavior and perceptions of those negotiating on behalf of these member states. On the basis of the responses to a survey of EU diplomats and civil servants of the Netherlands, Belgium, Denmark, Ireland, and Portugal, an attempt has been made to develop a profile of "the" European Union Negotiator. The EU negotiator is less outspoken and more likely to compromise than an "ideal" profile of the diplomatic negotiator. While negotiators from these member states share important behavioral and attitudinal proclivities, they also differ in many significant ways. This healthy diversity of negotiating approaches is likely to be nurtured by the cooperative and synergistic atmosphere within the European Union.     

论股东质询权的行使与法律救济

股东通过行使质询权直接参与和监督公司治理,以限制董事会权利,保护公司和股东的利益。论文从公司法现有关规定出发,比较分析德国、日本等国家质询权相关规定,探讨我国股东质询权的行使规则,被质询人说明义务,分析我国股东质询权的三种法律救济方式。     

论海上货物运输法中的领域规范

海上货物运输法是一个特殊的法律领域,其根植于海上货物运输实践,旨在为海上货物运输活动提供法律规则,素以独特的法律规范和制度而闻名。而强制性体系是海上货物运输法的一个基本特质,体现于海上货物运输法的各个方面,自成一个完整的体系。在海上货物运输这一特殊的领域,存在着一种统领海上货物运输关系的特殊规范,这种特殊规范以其强制性为特征,其内涵表现为法律对海上货物运输方(包括承运人及其履行辅助人等)最低限度的法定义务和责任的要求.     

规则的分布:结构的面像与综合

尽管结构这一概念在国际关系学研究领域占据着核心地位,但相关学者就这个关键概念在认识上却缺乏共识,这在一定程度上阻碍了国际关系学界在创建大理论时所做的诸多努力。作者借鉴了哲学社会学领域的相关成果,对结构概念进行了分类与综合,认为结构这个概念具有三个面像,即权力、制度与观念,且这三个面像具有内在的可转换性。作者认为,规则是调节行动的媒介,围绕规则的斗争与合作是人类社会最基本的社会活动;规则不仅能联结结构的不同面像,而且还能将施动者与结构这两个方面联结起来。规则的分布是人类社会以及国际社会的深层结构,国际社会围绕规则而展开的一系列合作与斗争体现出了国际社会结构的性质与其结构的变迁。     

基于窗口的二次关联规则挖掘

传统的关联规则和时态关联规则挖掘只考虑到事务数据库中的各项之间的关系,没有考虑到挖掘出来的关联规则也可能存在一定的关系。为此,本文在基于窗口的时态关联规则之上,提出了二次关联规则挖掘。把一个窗口中的时态关联规则当成一条发生的事务,挖掘出时态关联规则之间存在的隐藏关系。最后,给出了一个实例分析,发现了其中的时态关联规则之间隐藏的关系。     

Monetary policy rules and directions of causality: A test for the euro area

Abstract

Using a VAR model in first differences with quarterly data for the euro zone, the study aims to ascertain whether decisions on monetary policy can be interpreted in terms of a “monetary policy rule” with specific reference to the so-called nominal GDP targeting rule (Hall and Mankiw, 1994 Granger, C.W.J. “Investigating Causal Relations by Econometric Models and Cross-Spectral Methods.” Econometrica, 1969, 37 (3), 424–438.[Crossref], [Web of Science ®] , [Google Scholar]; McCallum, 1988 McCallum, B. “Nominal GDP Targeting”, Shadow Open Market Committee, October 21, 2011. [Google Scholar]; Woodford, 2012 Taylor, J.B., Williams, J.C. “Simple and Robust Rules for Monetary Policy”, NBER Working Paper No. 15908, April, 2010. [Google Scholar]). The results obtained indicate a causal relation proceeding from deviation between the growth rates of nominal gross domestic product (GDP) and target GDP to variation in the three-month market interest rate. The same analyses do not, however, appear to confirm the existence of a significant inverse causal relation from variation in the market interest rate to deviation between the nominal and target GDP growth rates. Similar results were obtained on replacing the market interest rate with the European Central Bank refinancing interest rate. This confirmation of only one of the two directions of causality does not support an interpretation of monetary policy based on the nominal GDP targeting rule and gives rise to doubt in more general terms as to the applicability of the Taylor rule and all the conventional rules of monetary policy to the case in question. The results appear instead to be more in line with other possible approaches, such as those based on post Keynesian analyses of monetary theory and policy and more specifically the so-called solvency rule (Brancaccio and Fontana, 2013 ———. Macroeconomics, 2nd ed., Pearson Education Company, ch. 30. [Google Scholar], 2015 Brancaccio, E. The Central Banker as “Regulator” of Conflict. In G. Fontana and M. Setterfield (eds.), Macroeconomic Theory and Macroeconomic Pedagogy. Basingstoke: Palgrave Macmillan, 2009, 295–308.[Crossref] , [Google Scholar]). These lines of research challenge the simplistic argument that the scope of monetary policy consists in the stabilization of inflation, real GDP, or nominal income around a “natural equilibrium” level. Rather, they suggest that central banks actually follow a more complex purpose, which is the political regulation of the financial system with particular reference to the relations between creditors and debtors and the related solvency of economic units.     

探讨乒乓球发球规则的演变对乒乓球技战术的影响

体育竞赛规则和规程作为参与者必须遵守的赛场法则,在乒乓球这一运动项目发展中扮演着引导角色。自从19世纪后半叶有了乒乓球运动以来,就有了发球。纵观发球发展的历史,每一次发球规则的修改,都是由于乒乓球运动技术有了新的发展,发球给对方造成了比较大的威胁,引起了乒乓球技战术的变化。因此,不断适应发球的新规则的变化很重要,对乒乓球技战术发展提出新要求、新理念、新趋势。     

《2010通则》项下FOB、CFR、CIF三种贸易术语的比较及选用

国际贸易是不同国家和地区之间商品和劳务的交换活动,贸易术语则是国际贸易发展到一定历史阶段的产物。贸易术语是签订合同的基础,是可以明确国际货物买卖的交货条件和价格构成的专门用语。FOB、CFR、CIF是当今贸易实务中运用最广泛的三种主要贸易术语,所以,引入案例剖析《2010通则》项下三种术语的异同,并在此基础上提出具体的术语选用策略。