黄河小浪底工程移民安置环境影响评价

本文阐述了小浪底移民安置影响区的基本情况,着重就移民安置对土地资源、生物资源、水资源、公共卫生以及移民安置对移民在经济、生活、文化等方面的影响进行了分析评价,提出了发展对策。     

当前高校大学生考试作弊原因浅析及对策

高校学生考试作弊现象时有发生。其原因包括自我要求降低，教考制度、学生管理等方面存在问题。要改善这种现状，必须促使学生端正学习态度，通过教育改革提高学生学习热情，加强校风校纪建设，完善考试制度，最终杜绝高校学生考试作弊现象。     

Formal and Informal Regulation of Industrial Pollution: Comparative Evidence from Indonesia and the United States

Economic theory and recent empirical work suggest that whenformal regulation of pollution is absent or less than 100 percenteffective, affected communities are often able to negotiateabatement from plants in their vicinity through "informal regulation."Using a model of equilibrium pollution, this article confirmsthe existence of significant informal regulation for unregulatedpollutants in both Indonesia and the United States as well asfor regulated pollutants in the United States. Combining plant-leveldata with community data in both countries, regressions revealthat even after controlling for traditional economic variablessuch as output levels and input prices as well as for plantcharacteristics such as industrial sector and age, the per capitaincome of affected communities significantly affects pollutionintensities. Higher-income communities win significantly loweremissions in both countries and for both unregulated and regulatedpollutants in the United States, presumably because income affectsboth preferences for environmental quality and the ability tobring pressure on polluting factories.     

China''''s Cooperative Exploration of Oil and Gas and Its Taxation System

China' s foreign-oriented oil taxation system has, from the beginning, been based upon the positive experiences of other oil-producing countries and has incorporated common international practices. The system has been perfected over decades. It of fers more incentives than other oil-producing countries in the following four aspects: (1) Income tax has a "wide tax base and low tax rate"; (2) VAT levies a low tax rate on ma-     

Farm earnings, educational attainment, and role of public policy: Some evidence from Mexico

Using real household survey data from Mexico, this study evaluates

• 1. 

  (a) the impact of schooling on farm earnings through the “direct” and “allocative” effects of human capital;

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  (b) the household demand for children's schooling;

• 3. 

  (c) using macro-level data, the association between children's school-participation and some policy variables.

The overall rate of return to household heads' schooling is estimated at 25%, and for wives, 19%. The allocative effect of schooling of household heads dominates over the direct effect. Mother's schooling and farm size exercise significantly positive effects on household demand for schooling; while in the macro model, policy variables, government expenditure and pupil-teacher ratio appear strong determinants of children's attainment of primary schooling.     

Business self-regulation and consumer protection in India: A critique

In India, as a result of the enactment and implementation of the Consumer Protection Act, 1986 there has been an increased amount of self-regulation by the public as well as by the private corporate sector. The mounting pressure by consumer organisations and the growing number of cases filed by consumers before the three-tier quasi-judicial Consumer Disputes Redressal Agencies established under the 1986 Act have propelled the corporate sector in India to become more socially accountable then ever before. Though it may be too early to comment on the success or failure of this Act, it has nevertheless initiated a process of change at least in the behaviour of the urban business community and has coerced it to regulate itself.The paper purports to highlight and evaluate the present state of business self-regulation in India. The author has critically examined the Codes of Ethics recently announced by some sections of the business community in India. He has also endeavoured to cite a few recent cases argued before the Consumer Forums, more particularly by the consumers' associations, where instead of resorting to protracted legal battles, industry has reconciled itself to consumers' demands. Thus the central theme of the paper is to show how the 1986 Act has propelled the corporate sector to resort to self-regulation and to critically examine this new development. The author concludingly argues that in order to achieve the much-cherished goal of social change in India, much still remains to be accomplished and that there is a need for a co-ordinated approach to solve the problem of consumer protection as law alone may not be effective.

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Zusammenfassung Anbieter-Selbstregulierung und Verbraucherschutz in Indien: Eine Kritik. In Indien hat es als Folge der Einführung des Verbraucherschutzgesetzes 1986 ein starkes Anwachsen der Selbstregulierung gegeben, und zwar sowohl bei den öffentlichen Anbietern wie auch bei den privaten Anbietern. Es gab einen wachsenden Druck auf die anbietende Wirtschaft durch die Verbraucherorganisationen und durch die Tatsache, da\ die Konsumenten eine wachsende Zahl von Verfahren bei den dreistufigen quasigerichtlichen Verbraucherschiedsstellen eröffnet haben, die aufgrund des Gesetzes von 1986 eingerichtet worden sind. Jedenfalls hat dieser Druck ein deutliches Anwachsen der sozialen Verantwortlichkeit bei der indischen Wirtschaft bewirkt. Obwohl ein abschlie\endes Urteil über den Erfolg oder Mi\erfolg dieses Gesetzes noch nicht möglich ist, lä\t sich aber jetzt schon feststellen, da\ es einen Wandel zumindest im Verhalten der städtischen Anbieter bewirkt hat und zu mehr Selbstegulierung geführt hat.Der Autor setzt sich kritisch mit den ethischen Verhaltensrichtlinien auseinander, die einzelne Branchen angekündight haben. Er führt au\erdem einige neuere Fälle an, die vor den Verbraucherforen verhandelt wurden, wo die beklagten Unternehmen den Verbraucheransprüchen entgegenkamen statt in langwierige gerichtliche Verfahren zu flüchten. Für das wichtige Ziel eines sozialen Wandels in Indien bleibt nach Meinung des Autors allerdings noch mehr zu tun; auf jeden Fall ist das Problem des Konsumentenschutzes allein auf gesetzgeberischem Wege nicht zu lösen.

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Presently he is on Nehru-Centenary British Commonwealth Fellowship Award (1990–93) and is doing research at the Department of Law, School of Oriental and African Studies, Thornhaugh Street, Russell Square, London WC1H 0XG.

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The author is thankful to the Post-Graduate Tutor and his learned supervisor Dr. Werner F. Menski for his valuable comments on the earlier draft of his paper.     

Price leadership in a duopoly with capacity constraints and product differentiation

This paper analyzes Stackelberg price leadership in a duopoly in which firms are capacity constrained and products are imperfect substitutes. Assuming symmetric substitutes, linear demand, and efficient rationing, we characterize the equilibria with an exogenously specified leader. Using the equilibrium profits derived from these games, we argue that over certain ranges of asymmetric capacities an endogenous price leader will emerge. When endogenous leadership does arise, it is the large capacity firm which is the leader. We thus provide a game theoretic model of dominant firm price leadership.Dave Furth's research has been undertaken as a part of the project Competition and Cooperation. Dan Kovenock has benefited from financial support from Erasmus University Rotterdam, the Krannert School of Management, and the Jay N. Ross Young Faculty Research Fellowship. We are grateful to Tom Faith for valuable research assistance. We have benefited from the comments of the editor, two anonymous referees, and participants at the European meetings of the Econometric Society in September 1989 and the North American Winter Meetings of the Econometric Society in December 1989.     

注册会计师考试有关问题解答

问：2002年度注册会计师全国统一考试已经结束了，各科的合格率都是多少呢？答：在2002年注册会计师全国统一考试中共有37.4万人、69.8万人科次参加考试，五科的平均出考率为44.29%。各科合格人数及合格率分别为：会计22221人，10.89%，审计26400人，33.33%；财务成本管理10233人，9.34%；经济法47542人，32.06%；税法18272人，11.65%。全国共有91人在这次考试中取得五科的全部合格成绩。问：我已经查询到2002年度注册会计师全国统一考试的成绩了，但成绩结果是“－3”，请问这是什么原因呢，难道还有倒扣分的问题吗？答：根据注册会计师全…     

英国和德国的会计师行业考察报告

行业管理现状英国是注册会计师职业的发源地，经过一百多年的发展，已经形成了一套较为完善的行业管理体制(参见图1、图2)。概括起来有以下几个方面的内容：1.法律规范方面。1845年，英国修改《公司法》时明确规定了“公司的账目应当由会计师审计”。这是世界上第一次以法律的形式确立的会计师审计制度。1991年10月1日起，英国又在修订后的《公司法》中明确规定，实行审计资格注册制度，即特许会计师只有取得审计资格后，才能从事审计业务，同时，会计师事务所要承办审计业务，也必须取得审计资格。从而以立法的形式规范了会计师的执业条件…