现代成本控制战略与方法

对于因重大误解而订立的合同 ,宜作为可变更或可撤销的合同处理 ,而不宜作为不成立之合同、无效的合同或只能单纯撤销的合同处理 ;因重大误解而撤销合同或变更合同的 ,误解人应赔偿相对人信赖利益的损失 ,此种责任属于缔约过失责任 ,但该赔偿责任受到一定的限制。     

试论合同诈骗罪中的合同

合同诈骗罪是诈骗罪的一种特殊形式,合同诈骗罪与普通诈骗罪的区±关键在于行为人是否利用了"合同"这种形式.因此,界定"合同"的内涵外延,对于合同诈骗罪的司法认定具有非常重要的意义.合同诈骗罪侵犯的主要客体应是社会主义市场经济秩序,故合同诈骗罪中的合同应是进行市场交易的一种法律行为,否则不会侵犯社会主义市场经济秩序,也就不会构成合同诈骗罪.     

我国环境会计理论结构探讨

中国加入WTO后 ,企业将会接触到更多的远期合同、互换、期权等业务 ,对这些典型的衍生金融工具的会计处理非常重要 ,本文仅就几种具有代表性的衍生金融工具的会计处理进行了探讨。     

我国居民收入差距过大的原因与对策

20 0 1年上半年 ,苏州以 46 .81亿美元的合同外资额 ,雄居全国大中城市榜首。那么 ,苏州成为“外资天堂”的秘诀是什么呢 ?本文对此作了简要的分析。     

民营企业信用缺失的原因和对策

当前,大力发展民营经济已成为一种共识,但我国民营企业的信用状况却不容乐观,信用缺失不但已经成为民营企业发展的瓶颈,而且影响到整个市场经济的运行效率和秩序。民营企业的信用缺失既有外部环境的问题,也有内部管理的问题。为了更好地促进民营企业的信用建设,迫切需要从社会     

订单农业合同要件分析及其相关措施研究

文章通过对目前我国订单农业合同要件残缺现状和成因的剖析，揭示出订单农业合同低履约率、高违约紊乱秩序的重要归因之一是合同要件的残缺。在此基础上，以合同良好秩序表现与条件为目标。综合运用法学、新制度经济学、博弈论和信息经济学、心理契约等理论，研究并提出建立订单农业合同良好秩序的相关措施。最后提出了需要进一步研究的问题和可能的研究方向。     

浅论知识产权的刑法保护

为推动社会生产力发展 ,维护市场经济秩序的正常运行 ,必须加强对知识产权的保护。近年来 ,知识产权侵权纠纷日益增多 ,如何强化刑法保护知识产权的功能 ?本文从刑法对知识产权保护现状以及选择制裁知识产权犯罪刑罚方法等几方面作了一些分析和研究。     

浅谈集团公司如何加强对子公司的财务监控

本文以经济学的方法 ,通过对当前市场经济活动中形形色色的合同欺骗现象的成因分析 ,提出了防“欺”、打“欺”的战略对策 ,以维护市场经济的健康发展。     

从理性人说开去

经济学大厦是建立在经济人这一重要基本假设基础之上的,任何追求自身利益最大化经济个体的行为,在经济学看来都是符合理性的行为。本文就从有效竞争与秩序的形成、车站的站与座队的设置以及对私自取水者的惩罚机制等方面来说明:正是从这一最基本的对人性合理的假设出发,经济学     

谷辽海：“黑白合同”：发生率最高的商业贿赂

采购中的“黑白合同”，也称“阴阳合同”，几乎是我国建设工程领域里的公开秘密。此类合同是商业贿赂发生率最高的案件，严重践踏了公开透明、公平竞争的政府采购市场管理秩序。     

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

Stature growth in industrializing Argentina: The Buenos Aires industrial belt 1916-1950

A sustained long-term increase in average stature accompanied the process of import-substituting industrialization in the main suburban area of Argentina, the Buenos Aires Conurbano. This gain in net nutrition was attained before the rise to power of a re-distributionist political party: the Peronists. The article also provides evidence of a decline in average heights during the period 1939-1945, which challenges us to revise the traditional wisdom about the impact of World War II and Peronist social policies and its implications for the nutrition and health of children. The new evidence on heights shows also persistent social and regional differences over time that had not been documented before.     

The Transfer of Property Rights from the Public to the Private Sector in Hong Kong: A Critical Assessment

Abstract

The privatization idea may have lost some of its luster in recent years, but it remains relevant in today's socio-economic environment and is pursued consistently in industrialized and industrializing countries alike. Hong Kong has followed the general pattern in a manner reflecting its particular circumstances and its institutional modus operandi. The underlying logic may not appear highly compelling, from a short-term perspective, yet there are sound grounds for approaching the task positively, if viewed from a multi-year standpoint. Rather surprisingly, for such a quintessentially capitalist society, Hong Kong has not confronted the privatization challenge astutely on the political front and has handled it somewhat mechanically in managerial terms. The benefits to the community may have thus been more modest than one could legitimately expect, given the historical backdrop.     

Measuring performance: Ranking state success over two decades in India

This paper proposes new composite measures of relative and dynamic state performance to improve governance and delivery of public programs in developing countries with a federal structure. We illustrate the use of the indices to rank the performance of 19 major Indian states on two large development programs launched by the Indian government over the last two decades using publicly available data. Although we find volatility in performance over time, there exists a positive correlation between measures of initial (administrative) state capacity, development and accountability with program outcomes. Our findings have important implications for both the design and implementation of large-scale public programs across developing countries.