医疗保险中供方的道德风险问题研究

一、医疗保险中供方的道德风险问题 道德风险（moral hazard）一词起源于保险领域,由阿罗（Arrow）在对医疗保险的分析中提出的。后被引申到经济生活的其他领域,泛指市场交易中由于委托人与代理人之间信息不对称致使代理人为追求自身利益最大化而损害委托人利益的行为。道德风险或可定义为：从事经济活动的人在最大限度地增进自身效用时做出不利于他人的行动。     

民营上市公司实际控制人掏空行为探析——基于四川金顶案例的研究

“掏空”一词源于Johnson等（2000）对Tunneling（隧道）一词的引申，又被译为“隧道挖掘”或“利益输送”，其主要含义是指对公司有控制权的股东为了自身利益将公司的财产和利润转移出去的行为。     

关于领导赏识的正面辨识度研究

“辨识度”一词由音乐中音色的辨识度引申而来,是指辨别、认识的程度。用来形容人,就是指一个人的个性、特点的与众不同。辨识度高就是因为拥有某些特殊的特质,从而得以脱颖而出。干部的正面辨识度,就是指一名干部给人留下的正向的、积极的印象。每个人都有不同的特点,不同的领导欣赏的下属也有不同的特质。为此,论文对下属易被领导赏识的正面辨识度展开探究。     

汉语中的对举现象探究

对举结构是汉语中常见的形式,是由两个字数相等或相近、结构一致、语义相同或相反或相关的词组或语句构成。本文要探讨的由是方位词"前"作为前缀构成的表人名词和方位词"后"作为前缀构成的表人名词相对应而产生的对举结构。     

文学翻译中的语义引申机制

人对于语言意义的理解是与人的主观体验紧密相关的,语言意义从文化层面上说既有经验的相似性,又有经验的个人性。文学翻译是文学文本语言意义以及审美经验的跨文化传递,既要考虑语义对应,又要考虑译语读者的认知体验和审美影响,所以在翻译中,译者必定要适应语境、主题倾向和文学性要求,对于做出恰当的引申。通过文学文本的翻译分析,我们发现语义引申受到相关因素的限制,一味的引申也可能造成文学审美效果的亏损,使译语读者失去独特的审美体验。     

文化差异对颜色词的英文翻译影响

词汇在语言中最为活跃,词汇中的颜色词意义丰富。语言中的颜色词除了表示自然界的绚丽多彩外,还具有丰富的感情色彩和文化内涵。颜色是一种视觉效果,由于人类具有相同的生理机制和视觉神经,颜色词产生的物质因素也有相似之处。然而由于民族风俗、地理环境、宗教信仰、民族心理、政治经济等文化背景的差异,人们对颜色词的感受和表达不尽相同,对颜色产生的联想意义和语用意义各不相同。颜色词的语用意义在英汉两种不同的语言中有时是可以对等的,有时是有语用冲突的或者属于文化空白的。因此,了解并掌握这些颜色词的语义及其引申意义差异性,在中西文化差异的前提下对颜色词进行翻译,尽量异中求同,对促进中西文化交流和翻译实践有一定的现实指导意义。     

从语义引申和多义看动词“打”的词语组合能力

以动词“打”为例，主要通过义素分析的方法分析其语义特征，并明晰语义引申规律和限制。目的在于通过描写和解释词语的搭配行为，进一步研究词语组合能力与语义的关系。研究表明，语法意义不是词语搭配的充分条件，词汇意义对词语搭配有一定的限制作用。     

从老子管理思想到现代企业管理

老子的思想中包含了极其丰富的管理思想,其核心就是“无为而治”,并在此基础上引早出来的人本思想,柔性管理思想对现代企业管理有重要的现实意义。笔者从老子的“无为”出发,引申到现代企业的模糊管理,从“人大”出发引申到现代企业的以人为本,从“以弱胜强”出发,引申到现代企业的柔性管理,挖掘老子管理思想的现代意义,有助于我们加强和深化现代管理理论。     

操作程序HAZOP分析中引导词的研究与应用

海因里希提出事故发生的原因80%是由于人的不安全行为导致的。操作程序HAZOP分析从人的独立行为出发,将人动作的偏差由引导词引导出来并进行分析。很多使用者将操作程序HAZOP分析与流体工艺HAZOP分析方法相混淆,错误的使用引导词导致危险源辨识不全、原因分析不到位。通过对操作程序HAZOP分析法与流体工艺HAZOP分析法二者的引导词进行研究,得出操作程序HAZOP引导词与流体工艺HAZOP引导词的区别,并介绍操作程序HAZOP引导词使用方法,从而将两种辨识方向区分开来,使从事操作程序危险源辨识工作的人员能合理选用引导词将危险源系统辨识出来。     

变"领导"为"服务"

按常规思维,"领导"一词一般是指率领或指引他人实现某些特定目标、任务实施的活动和过程.邓小平同志在新的时代、新的时期给这个词注入了新的涵义.他说:"领导就是服务".这个崭新的含义恰恰反映了共产党人为民众服务的本质.江泽民"三个代表"重要思想,更贴切的引申了这个思想.     

论法律比较研究之方法

比较方法是比较法学运用的重要方法,本文在讨论比较方法的思维特征的基础上,探讨比较法学的研究对象与目标,分析法律比较方法的类型、原则、程序,本文还探讨了比较法学理论在中国法制建设中的作用地位,剖析了法律比较方法的规则及价值。     

我国《审计法》修订路径及其启示

从国际上来看,政府审计由财务审计向绩效审计和责任审计扩张正成为一种潮流。我国政府《审计法》修订源于政府的转型和加强对公权运行监督的需要。《审计法》修订的路径选择揭示公法修订要有充分的理论储备、广泛的社会互动和科学的成本效益分析。     

论违约之诉的精神损害赔偿问题——以旅游合同为视角

在侵权法中允许受害人在符合法定条件下要求精神损害赔偿,无论是大陆法系和英美法系各国法律及学理上均不持异议,我国也有学者指出,精神损害赔偿是侵权责任法中的一种责任方式①。违约之诉中是否允许精神损害赔偿仍是一个争议的问题,本文运用比较的分析方法对此予以分析。     

用分形理论探讨中国大陆房地产市场波动性

对1998年住房制度改革以来中国大陆房地产业进行研究,揭示房地产市场波动的分形性质,正确认识和把握房地产市场波动规律。利用分形理论及重标极差分析法（R／S法）分析中国大陆房地产市场波动现象。通过对中国大陆房地产市场1998年1月到2013年1月的房地产合成增长率指数和国房景气指数进行R／S分析,结果表明赫斯特指数大于0．5,证明中国大陆房地产市场波动具有分形特性,波动的平均循环长度约为50—60个月。     

11 A Rediscovery of Heaven-and-Human Oneness

A bstract .   The history of Chinese intellectual thought shows a constant and continuous probing into the chiasmatic encounters between tian (heaven or nature) and ren (humankind). This is conducive, in turn, to a core conception of tian ren heyi (heaven-and-human oneness) that largely embodies the general ethos or Geist of Chinese philosophy. Owing to its functional indication and dynamic character, the polysemy of the conception is apt to be extended along with the passage of time and according to the current situation or sociocultural context. At the present day, there is a tendency to rediscover the relevance of "heaven-and-human oneness" by reading new and even modern messages into the old conception. This has become an open-ended activity, inviting and involving a second reflection, transcultural exposition, and even creative transformation due to its hidden universality for the common good. This chapter attempts to look into the essential bearings of this "heaven-and-human oneness" concept employed as a Dao ( Tao or Way) to deal with the interaction between nature and humanity. It also explores the complex history of the concept, with a particular reference to Li Zehou's recent reinterpretation as well as my own personal understanding. Some contemporary pragmatic implications of the concept are also examined with particular reference to eco-environmental concerns.     

萨奥法案对系统防范非审计服务弊端的启示

本文分析了非审计服务的巨大需求及其对审计独立性的影响，介绍了美国的萨奥法案。并针对中国情况，提出了对非审计服务的非独立性弊端进行系统防范的观点。并从以法律形式规范限制非审计服务、建立审计委员会聘任制度、实行注册会计师轮换制等方面进行了阐述。     

反垄断与行业管制的体制冲突与改革路径

中国垄断性行业具有"三重垄断"交织在一起的特点,理顺反垄断机构和行业管制机构之间的职权配置和法律关系就成为关键.反垄断机构和行业管制机构之间的协调运行的核心原则是依法行政和职能分离,反垄断机构与行业管制机构分权合作的多元执法体制是中国反垄断与行业管制混合体制的模式选择,并确立反垄断法的优先适用.     

Who are ‘managing’ the lawyers in China? Control and commitment in an evolving institutional and cultural context and gendered implications

National legal systems are distinctive with strong institutional legacies and societal contexts. Research on the lawyers' work and their operating environment in China has been limited. This study fills part of this gap by investigating the nature of work and career prospect, with gendered implications, in six Chinese law firms. We argue that the lack of commitment to each other between the employer and the lawyers is a result of the governance structure, culture and business process of the law firms, societal norms, market pressure and the active involvement of other stakeholders. The political, economic, social and physical insecurity that engulfs lawyers' work environment undermines their ability to uphold justice for the weak, standards of the profession and ethical values of the society. The study has implications for western law firms operating in China as well as for Chinese law firms that intend to internationalize as part of an emerging trend of Chinese professional services firms. It also has broader implications for human resource management of professional services organizations in China.     

Taxation and income shifting: Empirical evidence from a quasi-experiment in China

China's new Corporate Income Tax Law was passed in March 2007 and took effect on January 1, 2008. It terminated the dual corporate income tax regime by removing the preferential tax treatments offered to foreign investment enterprises (FIEs) and unifying the corporate income tax regime for FIEs and Chinese domestic enterprises (DEs). This article uses a difference-in-differences approach to determine whether FIEs responded to the law by shifting income out of China. Employing the Chinese Industrial Enterprises Database from 2002 to 2008 to implement the analysis, we find that FIEs have responded to the law by shifting income out of China; the treatment effect for Hong Kong-Macau-Taiwan (HMT) investment enterprises is less negative than that for other FIEs, which implies that HMT investment enterprises might be less capable of shifting income across countries than other FIEs. The treatment effect by restricting the control group to State-Owned Enterprises (SOEs) is less negative than that by restricting the control group to Private-Owned Enterprises (POEs), which is consistent with the perception that SOEs might enjoy more favorable treatment from the Chinese government than POEs. All three findings are consistent with tax-induced income shifting, and hence we conclude that taxation plays an important role in income shifting activities.