农牧区国税工作特点及两个转移

根据我国社会主义市场经济发展要求和落实新税制的需要,国家税务总局提出了税收工作重心“向基层转移,向征管转移”的战略方针,这给少数民族地区税收事业发展,特别是给农村、牧区国税工作发展带来了活力。少数民族地区农村、牧区国税工作是民族地区国税工作区别于其它地区工作的一个重要标志,也是民族地区国税实施“两个转移”的重点和难点,这是由民族地区农村、牧区国税的特殊性决定的。     

西南民族地区农村医疗保障体系现状调查与对策研究

改革开放以来,我国经济处于持续多年稳步增长,经济实力不断增强,以及社会保障体系不断得到完善。在这个大背景之下,对西南民族地区农村医疗保障体系进行探讨研究,了解西南少数民族地区农村参保户对当地的医疗保障现状的认知程度和重视程度,找到影响西南少数民族农村地区存在医疗保障问题的具体因素,不仅能进一步完善我国的医疗保障保障制度,对保障少数民族群众的社会经济生活、促使各民族关系的和谐发展、加强民族地区的社会稳定具有重要现实意义。     

农村牧区支付清算体系建设问题浅析

近年来,农村牧区金融支付体系建设取得一些进展,但是随着农村牧区经济发展．仍存在农村牧区地区结算渠道不畅、结算方式落后、涉农资金周转速度缓慢等,严重制约了社会主义新农村牧区建设和农村经济和谐发展。本文立足农村牧区实际情况,对如何建立快速、高效的农村支付结算服务体系,满足农村牧区经济发展和农牧民生产生活日益增长的支付结算需求进行了深入调查,并提出了相关建议。     

边疆少数民族地区社会保障问题研究——基于内蒙古四个人口较少民族聚居地的调查

目前,我国边疆少数民族地区社会保障制度建设相对比较滞后。由于民族地区具有特殊的民族文化特征,其社会保障制度的建设不能简单照搬国内其他城市的经验,应当结合民族地区的实际,因地制宜地采取相应对策,将社会保障理论的一般性与民族地区的实践特殊性相结合,进行社会保障的差异化制度设计。     

关于加强牧区基层图书馆建设构建公共文化服务体系的思考

从牧区图书馆服务的现状人手,拓展少数民族地区图书馆服务能力,构建公共文化服务体系,以便更好地为少数民族地区,特别是牧区广大牧民服务,让图书馆贴近群众,让人人都能享受图书馆的公共文化服务.     

浅谈北京市农村社会保障体系建设

农村社会保障体系是我国整个社会保障体系的重要组成部分。搞好农村社会保障体系建设,既是适应社会主义市场经济发展变化,及时有效地保障农民基本生活权益的迫切需要,也是全面建设小康社会,促进农村社会经济稳定发展的客观要求。近些年来,北京市在农村社会保障体系建设方面进行了一些有益探索。     

少数民族地区残疾人社会保障体系和服务体系建设满意度及影响因素分析——基于新疆维吾尔自治区的调查

随着社会经济的发展,少数民族地区残疾人社会保障体系和服务体系建设日益引起人们的重视。本文以新疆为例,在采用因子分析法评估残疾人对社会保障体系和服务体系建设满意度的基础上,运用二元Logistic模型分析了影响残疾人对社会保障体系和服务体系建设满意度的主要因素,并据此提出了推进民族地区残疾人社会保障体系和服务体系建设的可行性建议。     

少数民族地区“三牧”经济发展情况的调查与思考——内蒙古兴安盟实证

在内蒙古自治区,牧业、牧区、牧民始终是衡量地区政治、经济、文化发展水平的主要内容和重要标尺。尤其在边远的少数民族聚居的以农牧业为支柱产业的欠发达区,＂三牧＂经济发展程度直接关乎着农牧民生活水平的提高,农牧区＂新农村＂建设的进程和各民族共同繁荣发展目标的实现。本文以兴安盟为个案,调查研究少数民族欠发达地区＂三牧＂经济发展现状、历程与特点,探索＂三牧＂经济持续、稳定、健康发展的有效途径。     

关于构建旗县农牧区国债代销机制的构想

国债是我国筹集经济建设资金,弥补财政赤字,拓宽人民群众投资渠道,活跃市场经济的重要手段。建立完善的国债发行市场和管理机制对确保顺利完成国债发行任务具有重要意义。目前,我国国债发行市场主要集中于城市地区,而县域农村牧区的国债发行一直较为滞后。近年来,随着经济的快速发展,县域农村牧区居民生活逐渐富裕,收入水平不断提高,农牧民的投资意识不断增强。由于农村牧区国债发行市场发展滞后,致使农牧民购买国债困难,制约了农牧区融资市场的发展。为促进县域农村牧区国债市场发展,扩大国家国债筹资范畴,活跃农村经济,解决县域地区国债发行中存在的实际问题,笔者通过调研,并结合内蒙古自治区国债发行现状及农村牧区金融机构分布特点,提出构建旗县农牧区国债代销机制,以进一步促进我国国债市场的建设和完善。     

统筹城乡发展 切实解决好“三农三牧”问题

统筹城乡发展，建设社会主义新农村，是党的十六届五中全会提出的一项重大历史任务。内蒙古作为边疆少数民族地区，牧区面积大，农牧民居住分散，自然条件较差，生态环境脆弱，建设社会主义新农村新牧区任务艰巨而繁重。近年来，内蒙古围绕解决“三农三牧”问题进行了一些探索，取得了一些成效。     

‘Weighting and Scoring’ in Theory and in Practice

Starting with the Treasury's Green Book definition of the ‘weighting and scoring’ technique in option appraisal, the authors resolve a challenging theoretical paradox and then look at the strength of the current bridge between theory and its practical implementation. Two case studies in which the technique is treated as ‘standard NHS practice’ are critically evaluated. The article concludes with suggestions for better implementation of such easily abused quantitative methods.     

Amplification and asymmetry in crashes and frenzies

We often observe disproportionate reactions to tangible information in large stock price movements. Moreover these movements feature an asymmetry: the number of crashes is more than that of frenzies in the S&P 500 index. This paper offers an explanation for these two characteristics of large movements in which hedging (portfolio insurance) causes amplified price reactions to news and liquidity shocks as well as an asymmetry biased towards crashes. Risk aversion of traders is shown to be essential for the asymmetry of price movements. Also, we show that differential information can enhance both amplification and asymmetry delivered by hedging. This paper is based on part of my Ph.D. thesis submitted to the University of Minnesota. I am grateful to Andy McLennan and Jan Werner for their valuable advice and unwavering support. Also, I would like thank Mehmet Barlo, Michele Boldrin, Partha Chatterjee, Mehmet Ozhabes, Dimitrios Tsomocos and seminar participants at the University of Minnesota, the MEA and the MFA Meetings in St Louis for helpful comments. Comments on a previous draft by an anonymous referee greatly improved the presentation of this paper. Financial support from William W. Stout Fellowship is gratefully acknowledged.     

Information and Control in Ventures and Alliances

This paper develops a theory of control as a signal of congruence of objectives, and applies it to financial contracting between an investor and a privately informed entrepreneur. We show that formal investor control is (i) increasing in the information asymmetries ex ante, (ii) increasing in the uncertainty surrounding the venture ex post, (iii) decreasing in the entrepreneur's resources, and (iv) increasing in the entrepreneur's incentive conflict. In contrast, real investor control—that is, actual investor interference—is decreasing in information asymmetries. Control rights are further such that control shifts to the investor in bad states of nature.     

Downloads and citations in Intelligent Systems in Accounting,Finance and Management

This paper summarizes the papers downloaded most from the years 2000–2002 and traces the number of citations from Google Scholar (beta) for those papers at the beginning of 2008. It is found that the number of downloads and citations are highly correlated, suggesting that downloads is a leading indicator of citations, even years into the future. In addition, this paper assesses which of the papers from the journal have been cited most over the history of the journal, using both ISI–Social Science Citation Index and Google Scholar. It is found that the numbers of citations using both approaches are highly correlated. Copyright © 2009 John Wiley & Sons, Inc.     

美国通胀中的货币及非货币因素——变化趋势及在预期中的运用

上世纪80年代以来,美国经济和金融市场的一系列结构性长期变化使货币因素和通胀之间的稳定关系逐渐疏远,通胀不再总是货币现象;其中的关键变化是货币流通速度波动加大并趋势性下降,使货币供给与名义GDP及价格水平关系的稳定性和可预期性下降。未来影响美国通胀的主要因素是总供给和总需求的关系特别是消费者支出的动态变化。     

Collars and Renegotiation in Mergers and Acquisitions

I examine the motivation for, and effect of, including a collar in a merger agreement. The most important cross‐sectional determinants of the bid structure (cash vs. stock, and whether to include a collar) are the market‐related stock return standard deviations for the bidder and target. This evidence supports the hypothesis that the method of payment is dependent on the sensitivities of the bidder and target to market‐related risk because either has the incentive to demand renegotiation of the merger terms if the value of the bidder's offer changes materially relative to the value of the target during the bid period.     

明清时期西北地区的画家及画史初探

明清时期西北地区的画家人数颇丰,作品丰富,宗教壁画艺术、水陆画艺术成就非凡,文人画艺术风格浓厚,但影响深远者甚少是其主要特点.     

Asymmetry in return and volatility spillover between equity and bond markets in Australia

We document asymmetry in return and volatility spillover between equity and bond markets in Australia for daily returns during the period 1992–2006 using a bivariate GARCH modelling approach. Negative bond market returns spillover into lower stock market returns whereas good news originating in the equity market leads to lower bond returns. Bond market volatility spills over into the equity market but the reverse is not true. Transmission of bond volatility into equity volatility depends in a complex way upon the respective signs of the return shocks in each market.