淮扬饮食文化的特点及发展路径探究

淮扬历史文化悠久,塑造了独特的饮食文化,其"精""雅""养"的饮食文化特质,成为中国饮食文化中的独特元素.在新的时代环境之下实现新的发展,这是淮扬饮食文化发展的内在需求.本文立足淮扬饮食文化特点,分析了其发展中面临的问题,并在此基础之上,从推动饮食文化创新、推动饮食产业发展、打造市场品牌影响力、实施"饮食+"措施等方面,阐述了淮扬饮食文化发展的路径.     

Effects of investor tax heterogeneity on stock prices and trading behaviour around the ex-dividend day: the case of Australia

Using a sample of Australian stocks during the 1996–2014 period, this study examines how tax heterogeneity between domestic and foreign investors affects trading behaviour and stock prices around the ex-dividend day. Domestic investors prefer dividends and tend to buy stocks cum-dividend and sell them ex-dividend whereas foreign investors tend to trade in the opposite direction. Abnormal trading turnover increases with tax heterogeneity. Moreover, stocks with a larger domestic investor base are associated with a higher price drop-off ratio on the ex-dividend day and higher market value of franking credits. Overall, our findings support the dynamic dividend clientele hypothesis.     

The Low‐Pay No‐Pay Cycle: Are There Systematic Differences across Demographic Groups?

We investigate transitions between unemployment, low‐paid employment and higher‐paid employment using dynamic panel data methods applied to household panel data. We find state dependence in both unemployment and low‐paid employment and evidence of a low‐pay no‐pay cycle. However, we also find significant differences in effects across population subgroups. Typically, the young and better‐educated face lower penalties from unemployment and low‐paid employment. Further, low‐paid employment is preferable to unemployment for women regardless of their demographic characteristics, but for men who have only completed secondary schooling, low‐paid employment actually decreases the chances of entering higher‐paid employment by more than does unemployment.     

基于云计算的民族地区高校教育信息化平台建设研究——以贵州省为例

教育信息化程度成为了国家教育现代化程度的风向标,本文以"云计算"技术为抓手,从教育工作的流程出发,设计教育资源及教育管理两个平台。通过两个云平台的建设,夯实智慧教育基础,为智慧教育的应用开发提供强有力地保障。     

The Prospect of Ethical Consulting

Ethical consulting is a critical professional activity that is very critical to the very survival of the corporate world and is thus likely to boom within the shortest possible time in the future. This predictive statement is based on the consequential effect of the bankruptcy of Ertron and WorldCom and its aftermath legislature, Sarbanes-Oxley Act （Lander, 2004）. The main issues boarder on how ethics influence organizations＇ operations and to what extend these influences can be coded and managed to enhance objectivity and minimize fraud. The methodology applied in this paper was an exploratory approach under the qualitative design. It encapsulates a thorough review of literature on the subject matter and draws inferences to address the research objectives. It was found that ethical consulting was possible and consultants venturing into the area need to be strategically diversified to enable them to design and develop customized ethical codes for the heterogeneous clientele with appropriate supporting monitoring and compliance procedures.     

The reduction cost of nonperforming loan: evidence from China’s commercial bank

The nonperforming loans (NPLs) are co-generated by creating the profit in a bank, and this article build a joint production model to measure the reduction cost of nonperforming cost. By using a data set of China’s 13 commercial banks, the conclusions show that the reduction cost of NPLs is lower, which suggests that it is not a good choice for China’s commercial bank to hold the NPLs.     

耦合产业系统中资源与污染的结构性动态分析

可持续的产业发展分析往往关注于经济增长与资源、环境之间的互动影响,以及它们在最优增长路径上的动态分配过程,一般很少考虑产业依赖的资源与产业发展中环境诸要素(如衰减能力、环境本底值等)的背景条件不同而引发的耦合产业结构和规模的问题[1-14]。本文主要对基于资源消耗和可持续发展框架下耦合产业系统的最优化增长路径上产业结构的动态变化进行刻画和模拟实证。数值模拟显示,对于可持续的耦合产业系统长期发展而言,两个产业的结构和规模将随着环境诸要素动态变化,随之产生的社会效益和环境损害也是动态变化的。而且,资源的消耗水平、耦合产业中各子产业的发展结构、环境条件将影响到耦合产业系统的最优增长路径,在特定的情况下将出现类似于Kuznets曲线性状的拐点。     

Insurance ratemaking using a copula-based multivariate Tweedie model

The Tweedie distribution, featured with a mass probability at zero, is a convenient tool for insurance claims modeling and pure premium determination in general insurance. Motivated by the fact that an insurance policy typically provides multiple types of coverage, we propose a copula-based multivariate Tweedie regression for modeling the semi-continuous claims while accommodating the association among different types. The proposed approach also allows for dispersion modeling, resulting in a multivariate version of the double generalized linear model. We demonstrate the application in insurance ratemaking using a portfolio of policyholders of automobile insurance from the state of Massachusetts in the United States.     

行政合同与民事合同的区分标准——以国有建设用地使用权出让合同为例

英美法系没有专门的行政合同的概念,大陆法系分为法国和德国两个理论流派.我国应综合考虑合同的目的和内容来构建我国的行政合同和民事合同的划分标准.国有建设用地使用权土地出让合同的性质,从合同的目的、合同主体、合同内容来看属于"行政合同"范畴,区分过程对于确立区分标准具有实际意义.