The not-so-generalised effects of the Generalized System of Preferences

We use an empirical gravity equation to study how non-reciprocal trade preferences (NRTPs), enacted mainly through the Generalized System of Preferences, affect the exports of the beneficiary nations. In line with existing studies, the average trade effect stemming from non-reciprocal preferences is highly unstable across specifications. However, once we allow for heterogeneous effects, results become robust and economically important. Specifically, NRTPs have a strong effect on the exports of beneficiaries when they are members of the World Trade Organization and are very poor. Not-so-poor beneficiaries also expand foreign sales, but only if they are not WTO members. For all others, the average export effects of NRTPs are mute.     

美国的食品召回制度及其特点

商品的数量、质量和售后服务共同构成了消费者的消费效用.对于商品的质量,生产者和消费者之间存在信息不对称,消费者根据自己的知识很难判断出商品的内在质量.因此,市场机制在此的作用是失灵的.当市场失灵时,通常是政府发挥调节作用,弥补市场调节的不足.美国的食品召回制度,就是适应食品安全的需要,政府调控经济的一种方式.     

The impact of the Generalized System of Preferences on imports

Although the EC’s Generalized System of Preferences has been in force since July 1, 1971, vagueness still prevails with regard to the question to what extent the system has contributed to the lowering of tariff barriers and of what service it has thus been as a tool for the promotion of exports from the developing countries. Now that EC statistics on preferential imports in 1973–1976 are available, it is for the first time possible to undertake a detailed evaluation of the GSP in the light of more germane and comprehensive evidence than the general foreign trade statistics and a few incidental figures at hand previously.     

保险公司所得税制度设计的原则及在我国的运用

本文通过对国际上保险公司所得税制度设计的三个原则进行探讨,分析这三个原则对企业所得税的影响以及在我国原企业所得税制度设计中的运用,进而对2008年我国新企业所得税法实施以后,如何重新设计新的保险公司企业所得税制度提出政策建议。     

Consumer Preferences for Group Practice Medical Services in Rural Areas

Public initiatives are promoting the development of group medical practices in rural areas despite the fact that little information regarding consumer preferences for group practice medical services is available. In this paper, survey data are used to investigate these preferences, as evidenced in the choice of a usual source of care. In the rural area of central Wisconsin studied, consumers tended to choose a multispecialty group in preference to alternative providers, given equal travel costs. Variations in travel costs were found to be an important determinant of this choice. This suggests that consumer acceptance of multispeciality group practices in rural areas will depend to a large extent on their locational convenience. Additional research is needed to determine how consumer preferences for multispecialty group services, particularly as they are reflected in the acceptance of higher travel costs, are dependent on the size and characteristics of the group.     

The significance of the EEC’s Generalized System of Preferences

In 1986 the EEC’s Generalized System of Preferences will be entering its 15th year. In line with the Community’s decision for the granting of generalized tariff preferences for the period 1981–90 the time has come for an interim appraisal of the scheme with the aim of evaluating experiences gathered since the system was reformed at the end of 1980 and discussing modifications which may now seem expedient.     

多边贸易体制互惠原则探析——兼论多边贸易体制对发展中和 “非市场经济 ”成员的差别待遇

互惠是人类合作关系的基石,国际贸易协定将之作为基本原则原因正在于此。在多边贸易体制中,互惠虽未得到明确界定,但却被公认与最惠国共同构成其两个基本原则,互惠是双边谈判的动因和策略,最惠国则是双边谈判成果多边化的实现机制。与最惠国的有条件性和无条件性相对应,互惠有特定和一般之分。由于一般互惠缺乏严格的减让对等和利益平衡,多边贸易体制始终是特定互惠和一般互惠的混合,并在对发达成员、发展中成员和"非市场经济"成员分别强调不同互惠待遇的基础上,形成了一个三层结构。     

稳健性原则在新制度中的运用

稳健性原则是在一定经济环境下产生和发展起来的,其主要目的在于规避虚增利润导致利润分配侵蚀资本的风险,增强其盈利能力.现阶段,应以我国基本国情为基本标准,在企业会计实务中适度运用稳健性原则.遵循并适度运用会计的稳健性原则,不仅直接关系到会计信息的质量问题,而且对企业能否持续稳定地发展也具有重大影响.     

美国产品责任制度的博弈分析——兼论我国产品责任制度的最优战略

美国产品责任法对许多工业化国家的产品责任立法有重大影响,从某种意义上讲,其基本理论的演进是生产和消费双方博弈的结果,正是这种博弈催生了法律制度的最优战略选择。本文在分析美国产品责任法发展历史的基础上,用博弈论的方法分析了不同产品责任制度下的战略选择,并对我国产品责任法从理论基础、赔偿范围和标准等方面提出了有针对性的建议。     

美国投资基金制度的最新发展及启示

从世界范围来看,美国投资基金①尽管不是起步最早(其第一个投资基金诞生于1924年),但在目前,美国无疑拥有世界上品种最多、规模最大、功能最全的投资基金市场.可以说,美国投资基金市场及其制度安排代表了世界投资基金发展的最高水平,也预示着世界投资基金发展的最新趋势和基本方向.     

对欧盟普惠制修改的思考

作为在国际贸易领域中对发展中国家的一项长期的优惠措施—普惠制(GSP)在促进发展中国家对发达国家的出口方面起到了很重要的作用。欧盟(其前身欧共体)于1971年7月1日开始实施其第一个普惠制方案,成为第一个向发展中国家提供普惠制待遇的给惠国。至今为止,欧盟实施的普惠制方案基本上可以分为两个阶段:第一阶段是自1971年至1994年实施的方案,该方案尽管在很多方面每年都有变化,但是从整体上讲变化并不大;第二阶段是自1995年1月1日开始,随着欧盟的建立,欧盟对其普惠制方案做了重大修改,开始了第3个10年的普惠制的实施。1995年欧盟首先发布…     

美国会计准则体系的重大变革及启示

安然事件及近年来的金融危机暴露出美国会计准则体系结构混乱、难以检索、难以应用的缺陷,因此美国对其会计准则体系作出重大变革,重整公认会计原则(GAAP)结构,正式启用,从根本上消除了美国以往由多个机构以多种形式发布多种准则文献的状况.这一举措将极大改善美国会计准则的质量,减少"准则超载"现象.降低准则复杂性,并推动美国会计准则与国际准则的趋同,最终将对各国会计准则的制定形式、格局和走向产生重大影响.     

我国信用制度建设在涉外企业中的实践

AEO认证制度是世界海关组织最早提出,我国海关于2014年底正式实施的一项与国际接轨的信用管理制度。本文简要介绍了AEO认证制度在我国的演变过程及其给认证企业带来的优惠和便利措施,着重从企业和海关两个不同方面阐述了申请和审核AEO认证的具体措施和步骤,以及海关的认证标准,并于文章中指出了企业在申请过程中需注意的事项。     

利用普惠制扩大我国的外贸出口

普惠制实施以来,各发展中国家积极加以利用,取得了很大成效。目前,我国外贸企业还存在着对普惠制认识不足,出口产品结构不合理,出口市场过于集中等问题。政府及企业应加强对普惠制的宣传和普及,提高外销人员的素质。认真研究给惠国的给惠方案及各国的原产地规则,改进产品技术,提高国产化程度。充分利用现有条款,制定有利于企业利用普惠制扩大出口与创汇的政策扶持措施。     

美国银行评级制度的比较及对我国的启示

银行评级制度作为一种有效的金融监管方式,是银行监管体系中的重要组成部分。比较美国政府和市场的银行评级制度,对我国建立与完善相应的银行评级制度有一定的参考价值。可以借鉴美国银行评级制度体系,建主与我国国情相适应的、能够充分体现我国银行经营状况的银行评级体系。     

The Valuation of Options with Restrictions on Preferences and Distributions

This article develops a discrete‐time, risk‐neutral valuation relation (RNVR) for the pricing of contingent claims when preferences in the economy are characterized by decreasing absolute risk aversion and the marginal distribution of the underlying is an inverse coshnormal. The RNVR is applied to obtain closed‐form expressions for calls and puts written on nondividend‐paying stocks, futures contracts, foreign currencies, and dividend‐paying stocks. Such pricing equations contain two parameters, the threshold and rescale parameters, not contained in the Black–Scholes valuation equation. Inverse‐coshnormal option values make the approach look interesting. © 2001 John Wiley & Sons, Inc. Jrl Fut Mark 21:1091–1117, 2001     

广告学专业实践教学体系的构建

实践教学是高校人才培养过程中的一个不可或缺的重要组成部分。本文结合地方高校广告学专业的培养目标以及人才市场对广告从业人员的技能要求,对地方高校广告学专业实践教学体系的构建进行了研究,并对实践教学体系的构建以及人才培养模式进行了分析和探讨。     

世贸组织透明度原则的履行与我国行政公开制度的发展

透明度原则为世贸组织法律文件所广泛规定,为满足透明度的要求,成员须建立相关的协调性机制。我国入世谈判以来,在外贸领域的法律、法规公开方面进行着不懈的努力,并积极建立了相关协调性制度。但与世贸组织的要求还有一定的差距。在国内大力发展行政公开制度,将为在外贸领域满足透明度的要求提供坚实的基础。     

Compound Conflicts of Interest in the US Proxy System

The current proxy voting system in the United States has become the subject of considerable controversy. Because institutional investment managers have the authority to vote their clients’ proxies, they have a fiduciary obligation to those clients. Frequently, in an attempt to fulfill that obligation, these institutional investors employ proxy advisory services to manage the thousands of votes they must cast. However, many proxy advisory services have conflicts of interest that inhibit their utility to those seeking to discharge their fiduciary duties. In this article, we describe the current proxy advisory network as an example of how current notions of conflicts of interest fall short when explaining the behavior of an interconnected set of market players whose remit is to act in the best interests of their investors. We discuss what participants in this system should do to bring transparency and accuracy to the proxy advice industry.     

“以人为本”在构建“和谐社会”中的理论定位和科学践行

“以人为本”是科学发展观的核心,是构建社会主义和谐社会的实践体系中重要的方法论。就其理论定位来说,“以人为本”与“和谐社会”是辩证统一的理论整体,应该从发展脉络上去认识其逻辑联系,从科学内涵中去思考其相互关系。在构建社会主义和谐社会的科学践行中,无论是在宏观决策还是微观策略,无论是总体布局还是内部结构,都应该坚持把人作为第一要素,用“以人为本”来指导构建和谐社会的实践,用＂以人为本＂来检验构建和谐社会的实效。