Impact of lowering the legal blood alcohol concentration limit to 0.03 on male, female and teenage drivers involved alcohol-related crashes in Japan

In June of 2002, a revision to part of the Road Traffic Act drastically increased the penalties for drinking and driving offences in Japan. Most notably, the legal blood alcohol concentration (BAC) limit for driving was lowered from 0.05 mg/ml to 0.03 mg/ml. The rationale for the new lower BAC limit was predicated on the assumption that drinking drivers will comply with the new, lower limit by reducing the amount of alcohol they consume prior to driving, thereby lowering their risk of crash involvement. This, in turn, would lead to fewer alcohol-related crashes. A key limitation of previous lower BAC evaluation research in determining the effectiveness of lower legal BAC limit policies is the assumption of population homogeneity in responding to the laws. The present analysis is unique in this perspective and focuses on the evaluation of the impact of BAC limit reduction on different segments of the population. The chief objective of this research is to quantify the extent to which lowering the legal limit of BAC has reduced male, female and teenager involvement in motor vehicle crashes in Japan since 2002. Most notably, the introduction of reduced BAC limit legislation resulted in a statistically significant decrease in the number of alcohol-impaired drivers on the road in Japan, indicating responsiveness to the legal change among adults and teenagers. In addition, this preliminary assessment appears to indicate that the implementation of 0.03 BAC laws and other associated activities are associated with statistically significant reductions in alcohol-involved motor vehicle crashes. In comparison, the rates of total crashes showed no statistically significant decline nor increase in the period following the introduction of the BAC law, indicating that the lower BAC limit only had an effect on alcohol-related crashes in Japan. The evidence suggests that the lower BAC legal limit and perceived risk of detection are the two most important factors resulting in a sustained change in drinking and driving behaviour in Japan. It is recommended that future research and resources in other countries be focused on these factors as determinants to reduced alcohol-related crashes.     

Compulsory child restraint seat law and motor vehicle child occupant deaths and injuries in Japan 1994-2005

The purpose of child restraint seats (CRS) is to reduce the number of individuals killed or injured in motor vehicle (MV) crashes. Japanese Road Traffic Law 17-3-4 (April 2000) specifies a requirement that CRS be used for all children aged 0-5 years. The objective of this evaluation was to determine the legislative impact on fatalities in Japan for the period 1994-2005. Data were obtained from the Institute for Traffic Accident Research and Data Analysis. A time-series Poisson regression model was used to analyse the change (6 years pre/post) in incidence rate ratios of fatality and injury in MV crashes among children ages 0-5 years. Despite increases in CRS use, fatalities failed to decrease significantly after enactment of the law (incidence rate ratio: 0.80; 95% CI: 0.49-1.31). In 2005, 67% of children aged 0-5 years, who were killed as MV occupants were not seated in CRS. Between 2000 and 2005, the lack of CRS led to 43% of front seat passenger deaths, 54% of rear seat deaths, 143 children died in total and 500 + children were seriously injured. It was found that the compulsory CRS law enacted in April 2000 did not result in a statistically significant reduction in child MV occupant fatalities and injuries in Japan.     

关于执行资产减值准备规定的若干问题

<正> 国家财政部颁发的《企业会计制度》要求企业应按照规定计提八项准备(坏账准备、存货跌价准备、短期投资跌价准备、长期投资减值准备、固定资产和无形资产跌价准备、在建工程减值准备和委托贷款减值准备)。《企业会计制度》对计提资产减值准备规定的目的在于要求所有的企业(上市公司)都能根据实际情况更合理地预计可能发生的损失,有利于提高资产的质量、消化潜在的风险、提高企业的风险防范能力。这对于更加真实客观地反映企业资产的公允价值和财务状况、规范证券市场信息的披露行为、保护广大投资者的切身利益具有重要而又积极的作用。     

浅谈中国-东盟相互投资法律协调问题

随着经济全球化进程的不断推进,我国与东盟于2002年签订了经济合作协议,并逐步建成中国-东盟自由贸易区,根本目的在于增强中国与东盟之间的经济往来与贸易合作关系,相互促进经济的发展,营造公平、自由的贸易环境.但是,我国与东盟之间缺少系统的投资协议,而在依照各自国内法的过程中又出现很多法律问题,阻滞了经济发展的进程.本文重点探讨了中国与东盟相互投资的法律协调问题,从研究的背景入手,分析了我国与东盟经济发展的优势以及在法律机制上存在的矛盾,并有针对性地提出了法律建设构想.     

在能源危机的日子里

20世纪70年代，欧美国家普遍遭遇了能源危机，其情其景至今仍让很多人心有余悸。如今，伴随着经济的飞速发展，中国也开始面临能源紧缺的困窘。由于我国人口众多，资源相对不足，在今后一个时期内经济社会发展对能源的巨大需求和资源人均占有量少的矛盾将更加突出。所以，“节约”成为当下最热门的话题，构建“节约型社会”已是刻不容缓。2005年6月30日，在全国建设节约型社会电视电话会议上，温家宝总理强调，要加快节约型社会建设，促进我国经济社会全面协调可持续发展。但是，如何才能在不阻碍经济社会发展的同时，合理而又“舒服”地节约能源呢？欧美国家在上世纪能源危机中的一些做法值得我们学习和借鉴。     

杰出领导的危机管理智慧

金融危机的风暴袭来，金融市场也好，日常工作场所也罢，恐惧和猜疑正四处蔓延、恣意肆虐。就在几周前，某专业服务公司的一位高管向我诉苦，抱怨裁员1O％有多么痛苦，还要想方设法安慰鼓舞那些留下来的员工。我的另一位朋友——某制造企业的CEO也透露，公司刚刚裁员20％，他也在与“恶魔”搏斗。     

Investment Guide to Yunnan

Yunnan Province is located on the southwest boundary of the People＇s Republic of China,spanning approximately 394,000 square kilometers,which accounts for 4.1% of the total area of China.The south part of the province is on the belt of the Tropic of Cancer.The average altitude is around 2,000 meters above sea level,with highest point at 6,740 meters and the lowest 76.4 meters above sea level.About 84% of the entire province is mountainous region,10% is plateau and hilly land and 6% area is basin and valley.     

CFO思维毁了通用!

两种大公司的通病同时发作，将丢失了“创业精神”的通用推向了破产深渊。