基于S-CAD方法的不动产统一登记制度评估研究

2015年3月,《不动产登记暂行条例》的实施标志着我国不动产统一登记制度的正式建立.本研究基于S-CAD方法,系统性评估与分析不动产统一登记制度及其相关政策.结果显示:政策元素间的因果一致性较好,但部分政策元素间无逻辑关联;在整个制度体系中,资源配置效率较高,但仍有少部分环节存在资源不足或浪费的情况;制度利益相关者较多,但总的来说均为支持和配合的态度.最后,从不动产统一登记制度体系内部逻辑结构、资源配置状况和地方管理部门工作积极性等方面提出改善建议.旨在完善不动产统一登记制度,推进政府治理现代化,促进城市可持续发展.     

沈阳市紧缺人才需求情况分析及思考

基于对沈阳市重点行业近4000家企业的紧缺人才调研数据,论文重点探究了近两年沈阳紧缺人才的岗位要求与紧缺程度、任职条件等影响因素间存在的相关性,以期用真实数据及精准分析为求职者就业方向和岗位的选择提供参考,并提出完善高校培养计划、搭建专业人才交流平台、健全企业人才发展机制、优化专业人才政策等建议。     

INFINITE HORIZON INCOMPLETE MARKETS WITH A CONTINUUM OF STATES

In this paper we address existence of equilibria in an incomplete markets economy with countably many periods and a continuum of states at each node of the infinite tree. We consider two models: one where agents have to honor their commitments and another where default is allowed. In both models, marginal utility of income, at each node, is shown to be bounded, and we prove existence by taking finite-dimensional approximations and applying Fatou's lemma sequentially.     

积极发展农村旅游是河南省经济社会科学发展的重要战略

河南省要在"十一.五"期间实施跨越式发展,由经济大省发展为经济强省,旅游业由资源大省向强省跨越发展。产业结构失衡,第三产业比重过低,"三农"问题突出是施行上述发展战略的制约因素,也是河南经济社会发展的重点和难点。解决这个问题根本出路在于大力发展农村经济和各项农村事业。但人口和资源的矛盾限制了农村经济社会的发展。河南具备了发展农业旅游业的社会经济基础和旅游资源。发展农业旅游是解决"三农"问题使河南由"大"变"强"的一个科学战略。发展农业旅游要采取政府主导、市场运作,农民参与;规划先行,精心实施;保护与开发并重;高端起点,产品独特,拓展旅游功能;将旅游业发展和新农村建设相结合的战略。     

电子商务零渠道销售同非法传销有天壤之别

电子商务零渠道销售,是光天化日之下的“白社会“运作模式,是参与者共赢的经营模式;而非法传销是“黑社会“运作模式,是层层盘剥、互相欺诈的经营模式.     

用鼠标器及键盘绘制图形

本文介绍了用鼠标器和计算机键盘绘制桥梁、楼房立面图、美术图案及办公自动化图表等图形的一种方法,并附有实例。     

China''s exchange rate and the balance of trade

This paper examines the responsiveness of the balance of trade of the People's Republic of China to the real exchange rate. We find that, in both the short-run and the long-run, devaluation serves to improve the balance of trade. Using quarterly data for 1980:I to 1989:IV we show that the bulk of the response to devaluation occurs over a one year period, with noJ-curve effect. These results suggest that the two-tier price system and other measures to liberalize the Chinese economy have made the exchange rate an effective indirect tool for regulating trade.     

Ownership,two-tier board structure,and the informativeness of earnings – Evidence from China

This study extends previous research by empirically examining how ownership, two-tier board structure, and auditor affect the informativeness of earnings for companies listed in China. We measure the informativeness of earnings by the earnings–returns relation, discretionary accruals, and audit opinion. The results show that ownership concentration, the presence of foreign shareholders, the percentage of tradable shares, the type of dominant shareholder, the supervisory board, and independent directors affect the earnings response coefficients and discretionary accruals. We also find that the type of dominant shareholder, the size of the supervisory board, and the percentage of independent directors have an impact on the frequency of modified audit opinions. Our research has implications for China’s regulators who are striving to improve accounting information, transparency, and corporate governance.     

论应收账款证券化及其会计问题

应收账款证券化具有明确的金融创新的意义，现在已成为国际资本市场发展最快、最具活力的高档金融产品之一。然而其复杂的金融安排使会计理论与实务均面临前所未有的挑战，成为会计领域亟待解决的问题。本本着实质重于形式的原则，拨开复杂的金融安排的层层面纱，从应收账款证券化的经济本质中探讨应收账款证券化的相关会计问题。     

神奇的“中国小红盒”

如火似的方形红绸盒中装有一只洁白如玉的腊球,球里珍藏着一枚圆润光亮的褐色药丸,这让吃惯了白药片的人百思不得其解.张裕"中亚牌"至宝三鞭丸以独特的包装、神奇的疗效,在国内外传为神话,仿佛那小红盒里藏着一个小精灵,国外人给了它一个十分独特的称号--神奇的"中国小红盒".