越南在城市化进程中失地农民就业的消极影响

进入新世纪,随着越南经济的发展、社会的进步,越南工业化和城市化快速推进。但同时,农户土地被大量征用,相当数量的农民失去土地后处于无业、待业,生活得不到保障。为解决对失地农民就业的消极影响,提出政府应该采取加强劳动技能培训提高失地农民再就业能力、鼓励失地农民自主创业等优惠政策,以及推动失地农民再就业等对策。     

Do customers respond to the disclosure of internal control weakness?

In this study, we investigate the effects of firms' internal control weakness (ICW) disclosures on their customers. We hypothesize that ICW disclosure adversely affects customers' perceptions of firms' ability and incentive to honor implicit commitments to customers, and as such, customers are less willing to buy from such firms. We thus expect a decline in firms' sales growth after ICW disclosure. We find a significant decline in sales growth subsequent to Sarbanes–Oxley (SOX) Section 404 ICW disclosure after controlling for firms' past sales growth and other factors affecting sales performance and internal control. This result is robust to the consideration of selection bias in ICW disclosure. We also find that the decline is more pronounced for firms with company-level ICW disclosure, with industrial customers, in the durable goods industries, with high research and development (R&D) intensity, or without subsequent remediation of ICW. Taken together, these results are consistent with the argument that ICW concerns customers more when the implicit contracts between the firms and their customers are more intensive.     

大学生就业压力与择业效能感之关系研究

目的:探讨大学生就业压力与择业效能感的状况以及两者之间的相关关系。方法:采用大学生就业压力问卷和大学生择业效能感问卷对东南大学、南京理工大学、南京信息工程大学、盐城师范学院、盐城工学院和新疆师范大学的部分学生行问卷调查。结果:(1)大学生就业压力总体上呈中等水平。(2)大学生就业压力在学校,专业、家庭经济状况以及父母受教育程度上差异显著。(3)大学生择业效能感总体上呈中等偏上水平。(4)大学生择业效能感在专业、性别和独生子女这几个变量上差异显著。(5)大学生就业压力与择业效能感呈显著负相关(P<0.01)。     

最大一天洪量与最大24小时洪量之若干问题探讨

结合工程实际对最大一天洪量与最大24小时洪量的主要影响因素进行了分析探讨,论证了工程设计洪水计算过程中计算数值的合理优化问题为日后类似工程积累资料。     

农民组织化：理论分析与现实困境

文章分析了农民组织化的理论依据，指出了实现农民组织化的六大现实困境；提出了提高农民组织化程度的政策建议；重点分析了政府对农民组织的引导扶持，以及农民组织的自我管理与创新。     

Local elections and consumption insurance

During our sample period from 1987 to 2002, Chinese villages completed the transition from government‐appointed village leaders to elected ones. This article examines if and how much democratic elections of the village leaders affected consumption insurance by Chinese village residents. Exploring a panel dataset of 1,400 households from this period, we find that consumption insurance is around 20 percent more complete with elected village leaders. Furthermore, local elections improve consumption insurance only for the poor and middle‐income farmers, but not for the rich. The results are robust when we allow for pretrending, potential endogeneity of elections, and higher measurement errors for rich residents. We also find that the effects on consumption insurance are stronger when closer to the upcoming election year and when the village committees consist largely of non‐Communist Party members. These findings suggest that the election effects on consumption insurance partly come from increasing accountability to local constituents.     

浅谈对责任会计推广难的认识

责任会计引入我国会计领域已有很长时间,但在企业中仍没有得以普遍应用.财政部在<会计改革与发展纲要>中明确提出,深化会计改革必须"建立以责任会计为主要形式的企业会计管理体系".因此由现状入手,分析推广应用责任会计过程中所面临的问题,有针对性予以解决,从而加快责任会计在企业中的推广应用,是深入贯彻<会计改革与发展纲要>的必然要求.     

构建大学生党员先进性教育长效机制研究

学生党员是高校学生中的先进代表，是党的新生力量和新鲜血液，是建设社会主义和谐社会的中坚。构建高校学生党员先进性教育的长效机制是新时期高校学生党建工作面临的重大课题，这既是由党的性质和肩负的任务决定的，又是顺应时代发展潮流的客观需要，更是巩固党的执政地位的内在要求。     

浅析窃电现象及反窃电措施

文章认为电已成为人类社会生存和发展进步所不可缺少的一种重要能源,它不仅给人类带来光明,更重要的是推动了现代化大生产和现代科技的进程。但是随着经济的发展和用电量的增大,尤其伴随着市场经济体系的建立,窃电问题变得越来越突出,国家为此蒙受了巨大的经济损失。窃电问题不仅困扰电力企业的发展,也严重影响了国家的经济建设和社会的稳定。     

税法功能研究的新视角 --基于法经济学分析路径

法律的分析范式有二:一为实证分析;二为规范分析。在税法理论界,对税法的功能认识仅停留在规范分析范式上,对税法功能的实证分析却鲜有关注。基于此,本文从实证分析即从法经济学角度对税法的功能进行了的探讨。从法经济学看,税法至少具有四大功能:税法能降低交易成本;提供一种激励机制;使外部性问题内部化;减少不确定性。