世界各地彩票一瞥

随着改革开放和经济的蓬勃发展，我国也开始在部分城市利用彩票兴办社会福利公益事业。其实发行彩票在世界上一些国家和地区已经较为普遍。     

社会福利的增进与区域经济的协同发展研究

建立和完善社会福利体制,最大限度地满足人民群众多元化、多层次的物质文化需求,是我国长期以来发展民生所追求的最终目标。目前我国正处于计划经济向市场经济发展的转型期,社会福利的增进和发展也越来越受到重视和关注。本文通过对社会福利和区域经济增长的概念进行简单介绍,进一步阐述了社会福利和区域经济之间的密切联系,并且进一步探讨了社会福利的增进与区域经济的协同发展的具体策略,以期为推动我国的经济发展提供有效的理论依据。     

新福利经济理论综述

在充分利用资源增进社会福利方面，帕累托在其1706年出版的《政治经济学评论》中提出了一个被后人称之为帕累托准则的社会福利评价标准：只有在一定的收入分配的条件下，生产和交换情形的改变使得有些人境况变得好些，而其他人并未变得坏些，社会福利才能说是增加。     

我国地区税收竞争的理论分析及政策建议

本文从我国地区税收竞争产生的原因入手，论证了税收竞争是地方政府的理性选择，是一种必然行为。对如何看待和处理地区税收竞争的问题，本文构建了两地区的税收竞争数学模型，分别讨论了在初始禀赋相同条件下、不同初始禀赋条件下和博弈时序条件下地区税收竞争的均衡解，并分析了适度税收竞争和恶性税收竞争产生的条件及对社会福利水平的影响，最后提出了国家处理地区税收竞争问题的若干政策建议。     

拉美国家社会福利体系建设及对我国的启示

改革开放以来,我国综合国力迅速提升,人民生活水平明显改善,由低收入国家迈入中等收入国家行列。这一增长经历与拉美国家1950-1980年代的发展状况有颇多相似之处。但是,拉美国家自上世纪80年代后就陷入经济增长停滞、贫富差距扩大的境地。对这一现象的诸多解释之一是,很多拉美国家在发展过程中为了应对收入差距不断扩大的趋势,不顾自身经济社会发展水平和财政能力的制约,过早地照搬发达国家社会福利制度,想在经济赶超的同时,实现对发达国家的福利赶超,结果导致了财政赤字过大,国内外债台高筑,引发高通货膨胀、债务危机、金融危机,最终演化为经济危机,以至于经济增长停滞。我们通过梳理拉美国家社会福利体系建设历程,提炼可供我国汲取的经验教训,以避免重蹈拉美国家的覆辙。     

公平目标、社会福利与经济适用房建设——一个关于经济适用房的理论模型

建设经济适用房的初衷是实现社会公平并提高社会福利.本文从微观经济学中最基本的效用理论出发,建立一个严格区分高收入和低收入两类人假定下的经济适用房理论模型,并分别考虑以转移支付和通过补贴开发商并向低收人者提供低价经济适用房这两种实现社会公平的方式对社会总福利的影响.研究发现,尽管两种方式都缩小了社会收入的差距,但是转移支付方式下社会总福利没有发生变化,而补贴开发商的经济适用房政策对社会总福利的效果却并不确定;经验分析表明,经济适用房政策实际卜有损社会福利.因此,在同样能够实现社会公平的情况下,建议采取向低收入者进行直接补贴的转移支付政策.     

略论经济全球化浪潮中的国家经济安全

我国对外开放过程中的失误主要是对涉外经济部分在整个国民经济中的地位和影响估计过高,政策倾斜太大,导致对外开放有余而对内放开不足。目前中国在经济全球化浪潮中可能面临的风险主要在于：廉价劳动力资源带来的价格优势正在丧失,出口竞争力有下降趋势;资本流动风险正在加大;存在极为严重的资本外逃现象。为确保我国的国家经济安全,必须立足国内,调整产业结构,建立统一的国内大市场;建立完善的风险控制机制和预警机制;加     

金融全球化与国家经济安全

金融全球化表现在金融机构、金融业务、资金流动、货币体系、金融 监管全球化这些方面金融全球化的进程势不可挡。可是，金融全球化对一国的国家经济安全提出了严峻的挑战。金融全球化已削弱了一国金融政策的有效性；为国际游资在全球范围内抽机提供了渠道；使一些民 国家出现金融现代化地锭远超过经济现代化程度的现象，从而导致泡沫经济而引起金融危机。为了捍卫国家金融安全，要审慎地进行对外金融 开放，加强国际金融合作，加强对国际游资的监管，扩大IMF提供援助的范围，建立双连风险监控制度。     

商业银行信息披露的效果分析

我国商业银行的信息披露问题已成为我国金融改革的重大问题。信息经济学的分析方法显示，在完备的信息条件下，完全竞争的金融市场将实现高效率均衡，社会福利也会实现最大化。反之，社会总体福利水平将下降。     

完善我国社会福利基金管理的思考

对于社会福利(Social welfare)，理论界一直存在着不同的解释。目前的观点有如下几种：一是认为社会福利包括社会保障。指的是国家和社会为改善和提高全体社会成员的物质、精神生活而采取的措施和提供的设施和服务，包括人们的衣食住行各个方面。这种解释范围最广，包含和超出了社会保障概念的全部内涵和外延。在这种界定下。社会保障只是社会福利中的一个子系统。二是认为社会福利等同于社会保障制度，把医疗保险、养老保险、社会救济等都算作社会福利，欧洲等所谓“福利国家”采取的就是这种解释。     

Kill a brand, keep a customer

Most brands don't make much money. Year after year, businesses generate 80% to 90% of their profits from less than 20% of their brands. Yet most companies tend to ignore loss-making brands, unaware of the hidden costs they incur. That's because executives believe it's easy to erase a brand; they have only to stop investing in it, they assume, and it will die a natural death. But they're wrong. When companies drop brands clumsily, they antagonize loyal customers: Research shows that seven times out of eight, when firms merge two brands, the market share of the new brand never reaches the combined share of the two original ones. It doesn't have to be that way. Smart companies use a four-step process to kill brands methodically. First, CEOs make the case for rationalization by getting groups of senior executives to conduct joint audits of the brand portfolio. These audits make the need to prune brands apparent throughout the organization. In the next stage, executives need to decide how many brands will be retained, which they do either by setting broad parameters that all brands must meet or by identifying the brands they need in order to cater to all the customer segments in their markets. Third, executives must dispose of the brands they've decided to drop, deciding in each case whether it is appropriate to merge, sell, milk, or just eliminate the brand outright. Finally, it's critical that executives invest the resources they've freed to grow the brands they've retained. Done right, dropping brands will result in a company poised for new growth from the source where it's likely to be found--its profitable brands.     

Preparing a research proposal for a student research dissertation: a pedagogic note

When students are required to engage in research of one kind or another and to produce dissertations – whether as a substantial component of a research degree or as a lesser component in a taught degree – the research proposal is a crucial pedagogic mechanism. But whilst textbooks give guidance on the preparation of such a proposal they rarely provide an illustration of what a proposal might look like. This short note attempts to overcome this lack. It provides a fictitious proposal of a fictitious project in a form that may well be required of accounting and finance students. The note also provides some discussion about the process of construction of the proposal and then undertakes a brief auto-critique of the proposal itself. The note is intended, principally, to be used with students to help them in the construction of their own research proposals.     

Naturoids: From a dream to a paradox

The human ambition to reproduce natural objects and processes has a long history, and ranges from pure dreams to actual design: from Icarus's wings to modern-day robotics and bioengineering. The concept of naturoid has been introduced in the last decade or so, for referring to man's attempts to reproduce natural phenomena. The development of naturoids may be viewed as a special class of technological activity, distinct from the general class of technology. The concept of naturoid should be useful for methodological research aimed at finding possible common rules, potentialities and constraints characterizing the human effort to reproduce natural objects.Tacitly, many designers think that the continuing improvement of a naturoid consists in its ever-growing overlap with the natural instance, and that the holy grail, as it were, is the complete reconstruction of a natural object of process, from its external appearance to its inner workings. This paper tries to show that a naturoid is always the result of a reduction of the complexity of natural objects, due to an unavoidable multiple selection strategy. Nevertheless, the reproduction process implies that naturoids take on their own new complexity, resulting in a transfiguration of the natural exemplars and their performances, leading to a true innovation explosion. As a matter of fact, the core performances of contemporary naturoids improve, but, paradoxically, the more a naturoid develops, the further away it moves from its natural counterpart. Therefore, naturoids will more and more affect our relationships with advanced technologies and with nature, but in ways quite beyond our predictive capabilities.     

Leveraging a call-put ratio as a trading signal

We examine whether a put-call ratio, derived from a unique set of market data, can be used to predict directional moves in asset prices during various market conditions between March 2005 and December 2012. Our findings show: (1) specific market participant's options trading volume is a predecessor to asset price movements, and (2) portfolios based on the put-call ratio adjusted for four factors Carhart model and transaction costs exhibit abnormal excess returns.     

两起网上银行服务纠纷判例及其启示

基本案情案例一:2005年5月,杨某在北京某银行开立个人银行结算账户存折及借记卡,并设置个人密码。同日,杨某申请银行开通了该借记卡的网上银行对外转账功能,并签署《网上银行使用协议书》,其中约定:“用户必须妥善保管本人网上银行登     

Making a Drama Out of a Crisis a Dramaturgical Perspective on the New Technology Controversy

The introduction of new technology often leads to strong public concerns about potential hazards. There are situations where unfounded concerns obstruct highly beneficial developments, but, equally, there are situations where unintended consequences of new technology are overlooked and individuals are harmed. Clearly there are advantages in improving the dialogue between those introducing the technology and those who could be affected by it.

This article uses dramaturgical analysis to explore the interactions between actors in a real life case study, the introduction of a hydrogen refuelling facility in London. Dramaturgical analysis in the traditions of Burke and Goffman explores interactions from the perspective of impression management. The thesis is that the fronts that actors use must relate to the settings they find themselves in, and this matching of front with setting constrains what can credibly be communicated in any situation. This research provides insights into the differences between the front necessary for credibility within an organisation and the fronts necessary for credibility in communicating with the public. It demonstrates how communication can be blocked by the situations actors find themselves in and conflict can emerge as a substitute for effective communication.     

扎实工作热情服务做好注册会计师后续教育培训工作

一、具体做法 (一)制定培训规划,明确培训目标,完善培训制度 我们根据全省注册会计师行业发展情况和经济建设的需要,先后制定了《山东省注册会计师事业发展"九五"计划和2010年远景规划》(以下简称《规划》)、《山东省注册会计师后续教育培训规定》、《山东省注册会计师后续教育培训工作管理办法》、《山东省注册会计师后续教育培训工作奖励办法》、《山东省注册会计师后续教育培训兼职教师管理办法》,明确了我省今后一个较长时期内注册会计师培训工作的目标,并对培训工作的组织和管理做出了具体规定和要求,如奖励办法中规定,凡获得后续教育培训工作先进单位的事务所,按获奖单位上缴团体会费的5%,另加500元人民币进行奖励.