产品责任与石油机械制造业

从产品责任理论和法规出发，分析了石油机械制造业过去和现在面临的产品责任问题，提出防范产品责任风险的措施。指出．要切实加强质量管理，避免产品质量缺陷；高度重视技术文件在产品责任中的作用；利用产品责任保险分散产品责任风险．     

The Changing Liability Structure of Savings and Loan Associations

The paper surveys the key factors, past and future, affecting Savings and Loan Association liability structure. The economic principles underlying Savings and Loan liability management are illustrated with emphasis on the dynamic aspects of decision-making and on the lack of perfect competition within the industry. Specific topics include the matching of asset and liability maturities, liquidity management, discrimination among classes of liabilities, and Regulation Q ceilings. The major shifts in the liability structure of Savings and Loan Associations during the 1970s is then reviewed. Key points include the steadily declining share of passbook accounts, the increasing average maturity of liabilities until 1978, and the ramifications of newly introduced deposit categories such as Money Market Certificates. Finally, the likely liability structure of Savings and Loans during the 1980s is discussed in the context of the removal of Regulation Q ceilings. The necessity for Savings and Loans to offer competitive interest rates on all maturity categories, and to offer deposit liabilities with liquidity features comparable to those available from other sources is emphasized.     

放手不失控授权不授责

张瑞敏认为 ,所谓“用人不疑、疑人不用” ,在当今市场经济条件下早已失去了合理性 ,成为中国传统文化的糟粕 ,是导致干部放纵自己的温床。     

Vertical Exclusion with Downstream Risk Aversion or Limited Liability

An upstream firm with full commitment bilaterally contracts with two ex ante identical downstream firms. Each observes its own cost shock, and faces uncertainty from its competitor’s shock. When they are risk neutral and can absorb losses, the upstream firm contracts symmetric outputs for production efficiency. However, when they are risk averse, competition requires the payment of a risk premium due to revenue uncertainty. Moreover, when they enjoy limited liability, competition requires the upstream firm to share additional surplus. To resolve these trade‐offs, the upstream firm offers exclusive contracts in many cases.     

Pension-Plan Real Estate Investment in an Asset–Liability Framework

This study explores the role of pension-plan real estate investment in an asset–liability framework. By assuming that the pension-plan manager wishes to have assets of at least equal value to the liabilities at all points in time, an asset selection process is derived which depends on both the asset's covariance with other assets and its covariance with the liability stream. We generally find real estate not to be highly correlated with pension-plan liabilities. This finding is of general interest, since it helps to explain why pension-plan real estate investment is extremely limited and much smaller than one would expect if pension-plan investors cared only about the mean and variance of the real return to their invested wealth.     

Financing Choice and Liability Structure of Real Estate Investment Trusts

We conduct an analysis of public financial offerings of equity Real Estate Investment Trusts (REITs), with a focus on liability structure effects and whether or not firms target longer-run debt ratios. Our major findings are that (1) proceeds from equity offers are more likely to fund investment, whereas public debt offer proceeds are typically used to reconfigure the liability structure of the firm; (2) public debt issuers are often capital constrained and target total leverage ratios to retain an investment grade credit rating; and (3) the preoffer liability structure affects the issuance choice decision, in that firms with higher preoffer levels of secured (unsecured) debt tend to issue equity (public debt). Other notable findings are that the market for public REIT debt is integrated with the broader debt markets and that higher credit quality firms issue longer-maturing bonds.     

注意合同缔约过程中的损害责任

我国1999年10月1日起施行的新合同法,新增加规定了合同成立之前的缔约即谈判或协商过程中的损害责任。这是过去几个合同法所没有规定的。由此过去人们也就没有在意这方面的问题而追究这方面的责任。现在新合同法有这方面的规定,我们就不能不注意这方面的问题。因此,对这一新规定有个基本了解,是完全必要的。     

A New Approach to Decommissioning Cost Estimation Using Settled Liability Data

Cost data in the oil and gas industry are proprietary and obtaining them is challenging; in addition, unless collected across a large and diverse sample, summary statistics are unlikely to be representative of the activity or process it is trying to inform. The purpose of this article is to apply settled liability data to infer private information on the cost of decommissioning in the Gulf of Mexico. The procedure avoids most of the traditional problems associated with cost studies but requires careful normalization and a clear understanding of the limitations of analysis. Using settled liability data from 17 public companies with operations primarily in the Gulf of Mexico, decommissioning cost is evaluated on a regional basis and by operator from 2008 to 2012. The average cost to decommission a structure between 2008 and 2012 is estimated to be $6.4 million in water depth less than 200 ft and $15.6 million in water depth greater than 200 ft. Average cost statistics are suggested as a market index for Gulf of Mexico decommissioning activity.     

论企业负债融资及融资风险的防范

负债融资可以扩大企业的生产规模,使企业得到财务杠杆效益,降低综合资金成本;同时,也增加了企业的财务风险。因此,企业必须树立风险意识,建立有效的风险防范机制。     

工程质量检测领域建立产品责任管理体系的研究

产品责任管理体系是针对产品责任建立起来的科学、系统的管理方法.文章具体分析了产品责任管理体系的理论和原理,研究了在我国工程质量检测领域建立产品责任管理体系的理论和方法,通过产品责任管理体系对工程质量检测领域的资源和检测工作进行了梳理和整合,为我国工程质量检测领域的质量管理提出了新的思路.针对我国工程质量检测领域国情引入产品责任管理体系,对工程质量检测工作的提高将起到积极的促进作用.     

论现代化工企业在和谐社会中的社会责任

改革开放后，我国社会主义市场经济正在逐步取代传统的计划经济。在这个过程中，每一个企业必然涉及诸多方面的利益关系。随着世界经济一体化的推进，我国企业的伦理模式和价值观念都发生了很大的变化。明确和履行企业的社会责任，不但是企业自身生存和发展的需要，而且也是和谐社会的客观要求。文章对我国企业的道德水准现状进行了初步的分析，并提出了相应的对策与措施。     

如何抓好工程项目管理中责任索赔

施工责任索赔是工程项目管理工作中必定要碰到的一项工作。文章对责任索赔进行界定并分析其起因。在工程项目管理工作中应重视责任索赔管理,理清索赔思路,做好责任索赔工作。     

供电企业要善于行使不安抗辩权

当前,巨额电费拖欠已成为束缚供电企业健康发展的沉重包袱,严重影响国有资产的保值、增值及正常供用电秩序。面对日益增大的经营风险,供电企业依法回收电费是化解电力营销风险的根本出路。在我国立法实践中,     

Labor Markets in Crisis: The Double Liability of Low-Wage Work During COVID-19

We adopt a novel identification strategy to examine the heterogeneous effects of Canada’s COVID-19 economic shutdown on hours worked across the earnings distribution. Early labor-market analyses found that workers in the bottom of the earnings distribution experienced a much larger reduction in hours worked than workers in the top of the earnings distribution. Our analysis reveals a double liability of low-wage work during Canada’s COVID-19 economic shutdown: while workers in every quintile experienced a large reduction in hours on average, significant increases in hours were only present among workers in the bottom quintile. Implications for crisis income supports are discussed.     

基于DEA模型的我国责任保险效率分析

在分析我国责任保险发展现状的基础上,运用数据包络分析（DEA）方法对我国15家财险公司的责任保险经营效率进行了分析,同时对我国各省、自治区、直辖市的责任保险发展进行了分区域的效率分析。结果显示,我国责任保险技术效率水平较低,且区域间的责任保险发展效率也很不均衡。     

Liability of foreignness in global competition? Financial service affiliates in the city of London

This study was inspired by the observation that foreign financial service firms operating in the City of London do not suffer the liability of foreignness to the extent suggested by theory. To examine the reasons for this departure from theory, the study advances a theoretical framework that distinguishes between three types of advantages that together account for the competitive performance of MNEs relative to that of indigenous firms. Empirical analyses of a sample of 296 foreign financial service firms in the City of London show that in this particular context major sources of competitive performance are the firm‐specific advantages and the advantages of multinationality, where British firms may not necessarily possess an advantage over foreign firms. An examination of the validity of the findings, in order to assess the extent to which this situation is unique to the City of London or rather signifies a more general trend that requires theoretical modifications and extensions, is emphasized as a major task for future research. Copyright © 2003 John Wiley & Sons, Ltd.     

养老保险会计制度应引入“权责发生制“

本文认为"权责发生制"能满足当前养老保险运行的实际情况,将养老保险的债权、债务全额纳入会计核算体系,以使基金的债权得到有效监控,基金运行情况得到如实反映.     

诘问与正名：对董事责任保险合同功能之责难与回应

有学者认为董事责任保险合同可能会诱发董事和高级职员的道德风险并对董事责任的惩罚功能和预防功能造成一定的冲击，因此对董事责任保险合同的合理性提出了质疑。事实上，董事责任保险合同对道德风险的引发以及董事责任功能的冲击并不是绝对的，可以利用相关的法律规范和技术手段来降低和减少其所产生的影响。     

中国商业银行规模经济与范围经济的实证分析

本文通过对中国商业银行1996年到2001年的经营情况进行实证分析，估算出各家银行的规模经济系数和范围经济系数，发现大部分商业银行规模不经济而范围经济，规模不经济的程度与银行资产规模呈正相关关系，股份制商业银行的范围经济系数高于国有商业银行的范围经济系数，范围经济与银行资产规模没有必然的联系。在此基础上，本文提出了相应的政策主张。