乱世与法制:五代后晋的刑事立法、司法及其承启性（上）

五代是介于唐宋之际的藩镇割据乱世,长期以来无法、滥刑成为定论五代法制之主流观点。然爬梳分析史料,情状并不完全如此,位居五代中段的后晋在刑事法制建设上就颇有建树,主要体现在:在立法方面,开展了三次规模较大的法律活动,官员也表现出一定程度的议法热情;在司法上,虽然存在滥刑的一面,但却不乏滥刑纠偏和循法慎刑的案例;数次赦宥显示了皇帝的宽仁之心,当然赦宥也引发了个别朝臣驳议。以上这些表明,汉代以来逐步形成的儒化法制在五代乱世中尽管受到践踏冲击,但并未发生完全断裂,仍在曲折传承发展。同时,五代法制在唐宋时期展示出独特的承上启下属性,这种承启性在后晋乃至五代刑事法制中得到具体反映。乱世中的五代法制具有丰富、多维、复杂的面向,而不可简单以无法、滥刑概括之。     

Parisian types of ruin probabilities for a class of dependent risk-reserve processes

For a rather general class of risk-reserve processes, we provide an exact method for calculating different kinds of ruin probabilities, with particular emphasis on variations over Parisian type of ruin. The risk-reserve processes under consideration have, in general, dependent phase-type distributed claim sizes and inter-arrivals times, whereas the movement between claims can either be linear or follow a Brownian motion with linear drift. For such processes, we provide explicit formulae for classical, Parisian and cumulative Parisian types of ruin (for both finite and infinite time horizons) when the clocks are phase-type distributed. An erlangization scheme provides an efficient algorithmic methods for calculating the aforementioned ruin probabilities with deterministic clocks. Special attention is drawn to the construction of specific dependency structures, and we provide a number of numerical examples to study its effect on probabilities.     

Product shift in recreation settings: Findings and implications from panel research

Abstract

Resource managers often rely on data from recreation users as one of the inputs for long‐term decisions, but product shift (users responding to changing social or environmental conditions by changing their definition of the recreation experience) may confound the reliability of such information. In this study, we used panel data to examine the product shift phenomenon related to social conditions and describe resulting management implications. The same individuals who participated in a 1977 study of floaters on the Rogue River were contacted in 1991. As predicted by the product shift phenomenon, results indicated that in a situation in which use levels are increasing (a) visitors are more likely to change experience definitions than to become dissatisfied, (b) experience definitions change toward higher density experiences, (c) on‐river encounter norms increase, and (d) perceived crowding does not change. Other findings ran counter to product shift theory: Norms for off‐river encounters did not increase to accommodate additional contacts, and user satisfaction decreased slightly. Management implications suggest a need for well‐defined experience opportunities as well as objective monitoring to document site characteristics over time.     

浅议审计假设

本文首先指出构建审计假设体系必须明确的几个问题 ,然后着重对构成审计假设体系的若干审计假设的基本内容和意义进行讨论。本文认为审计假设体系由以下假设构成 :( 1 )受托经济责任假设 ;( 2 )正当怀疑假设 ;( 3)受托责任可验证假设 ;( 4 )审计独立性假设 ;( 5)内控有效性假设。     

Key Concepts for New Service Development

This article deals with service development from a quality perspective. Our point of departure is to build in the right quality from the start. The article presents a new frame of reference for new service development based on empirical studies in Sweden. It argues that the main task of service development is to create the right generic prerequisites for the service. This means an efficient customer process, that is to say the process must be adapted to the logic of the customer's behaviour and a good customer outcome, i.e., the service is associated with quality. We distinguish three main types of development: the development of the service concept, the development of the service system (resource structure) and the development of the service process.     

浅析现代项目管理在企业新产品开发中的应用

本文将现代项目管理理论与企业新产品开发进行了有机的结合.针对企业在新产品开发中的问题,提出了一些可行的解决思路.     

商品房建设用地使用权期限研究——以大连金州新区商品住宅为例

商品房是我国国民住宅的一种主要形式。根据我国法律规定,建设用地的使用期限最长为70年。而期限届满后,购房者的住宅将何去何从,我国的相关法律却未作明确的规定。只是在《物权法》第149条规定:"住宅建设用地使用权期限届满后自动续期。"但此规定却回避了众多关键问题,如续期的方式、续期的次数等。建设用地使用权期限届满后应采取自动续期、无偿续期的方式,应以一次为限。     

风险导向审计的中国运用：反思与启示

当前我国已经全面实施风险导向审计模式。但是风险导向审计并非完美，其运用存在一些问题和障碍。从风险导向审计方法的特征和本质出发，可以发现风险导向审计方法自身存在若干缺陷和不足；立足中国审计市场环境，风险导向审计尚且存在一些运用障碍。因此，有必要全面认识风险导向审计，并切实改善实施环境，方可规避风险导向审计的运用风险。     

Expanding understanding of service exchange and value co-creation: a social construction approach

According to service-dominant logic (S-D logic), all providers are service providers, and service is the fundamental basis of exchange. Value is co-created with customers and assessed on the basis of value-in-context. However, the extensive literature on S-D logic could benefit from paying explicit attention to the fact that both service exchange and value co-creation are influenced by social forces. The aim of this study is to expand understanding of service exchange and value co-creation by complementing these central aspects of S-D logic with key concepts from social construction theories (social structures, social systems, roles, positions, interactions, and reproduction of social structures). The study develops and describes a new framework for understanding how the concepts of service exchange and value co-creation are affected by recognizing that they are embedded in social systems. The study contends that value should be understood as value-in-social-context and that value is a social construction. Value co-creation is shaped by social forces, is reproduced in social structures, and can be asymmetric for the actors involved. Service exchanges are dynamic, and actors learn and change their roles within dynamic service systems.     

The missing link: knowledge diffusion and entrepreneurship in endogenous growth

The intellectual breakthrough contributed by the new growth theory was the recognition that investments in knowledge and human capital endogenously generate economic growth through the spillover of knowledge. However, endogenous growth theory does not explain how or why spillovers occur. This paper presents a model that shows how growth depends on knowledge accumulation and its diffusion through both incumbents and entrepreneurial activities. We claim that entrepreneurs are one missing link in converting knowledge into economically relevant knowledge. Implementing different regression techniques for the Organisation for Economic Co-operation and Development (OECD) countries during 1981 to 2002 provides surprisingly robust evidence that primarily entrepreneurs contributed to growth and that the importance of entrepreneurs increased in the 1990s. A Granger test confirms that causality goes in the direction from entrepreneurs to growth. The results indicate that policies facilitating entrepreneurship are an important tool to enhance knowledge diffusion and promote economic growth.