雁行模式在中国创新性发展问题研究

雁行模式是国际上一种经济发展模式.中国可以根据经济发展水平与地区差异性,吸收并创新雁行模式,推进中国经济梯度发展.为此需要企业、政府等进行多方面努力.     

新疆非税收入运行状况分析

伴随着新疆经济的快速发展和税收规模的扩大,非税收入也呈现出快速增长的趋势,非税收入在缓解新疆地方财政支出压力、公共品融资难等方面发挥了重要作用。但在现行财税体制框架下,新疆非税收入运行中还存在诸多深层次的问题,其对外部性的校正及对经济的调节功能尚没有充分发挥。本文通过对新疆非税收入运行状况以及存在的问题和影响因素进行分析,进而提出了进一步完善非税收入管理的政策建议。     

北京奥运后陕北少儿体校发展现状研究

北京奥运我国金牌总数首登第一,取得了举世瞩目的成绩,国人为之振奋,这些成绩的取得与各级体校的贡献是分不开的,北京奥运后各级体校应如何发展决定着后备人才的培养情况,笔者对陕北各级体校办学现状进行调研,客观分析了存在的问题,提出一些较符合陕北实际的有利于各级体校发展的建议,旨在为陕北各级体校的可持续发展提供参考。     

Tourist experience of nature in contemporary China: a cultural divergence approach

The study of Chinese nature tourism is a relatively independent research realm which adopts a cultural perspective to study the tourist experience. Chinese tourists are regarded as being accustomed to experiencing nature through associating it with high culture such as landscape poetry and paintings, calligraphy, and so on, and the impacts of traditional popular culture are seldom addressed. Yet, for the majority of Chinese, popular culture has significant influences on their behavior. From a cultural divergence approach, this paper chooses Huangshan Mountain as a case to investigate the way common Chinese people experience nature, and it is found that cultural impacts are differentiated, since neither cultures nor tourist groups are homogeneous. Specifically, tourists can be classified into classicists and folklorists according to whether they have professional knowledge about the traditional arts. As the majority of Chinese are folklorists and are largely neglected in the research, they are the main interest of this study. High culture has a weak impact on folklorists because they lack professional knowledge to associate with nature through high culture. It is popular culture that strongly influences folklorists’ behaviors in their drawing farfetched analogies to nature and praying to nature.     

我国刑事错案与刑事犯罪关系之分析——基于空间计量经济学分析方法

依据31个省域数据,采用纳入空间效应的计量经济学模型,研究刑事错案与刑事犯罪之间的关系,结果发现:我国刑事错案与刑事犯罪在地理空间上并不是完全随机分布,而是具有显著的空间依赖性,呈现较为明显的空间聚集效应；省域间的空间相关性在提高刑事案件审判质效、降低刑事犯罪率的分析和政策制定过程中发挥着重要作用；刑事错案率对刑事犯罪率具有明显的正向促进作用.     

危机后期经济增长方式转变、指导思想与实践路径——必须依据马克思主义理论为指导克服危机

经济增长理论是社会经济增长的一种理论反映,源于斯密和李嘉图为代表的古典经济学,是二战后在发达国家广泛流行的经济理论。但是发达国家经济学家自身存在的认识论缺陷使其不可能科学完整的建立经济增长理论及模型,因此必须遵循马克思的方法论从理论为实际的反映入手建立科学模型,并指导中国经济结构以及产业结构的调整,特别是经济增长方式的转变实践中经济结构及产业结构的优化升级。     

Estimating the impacts of rising food prices on nutrient intake in urban China

The nutritional impacts of rising food prices on urban households across income classes are assessed using the 2004 NBS urban household survey data for Jiangsu province of China. Empirical results from this study suggest that the across-the-board food price increase is expected to have a substantial adverse impact on nutritional well-being of urban households and in particular, the poor. Moreover, an increase in the price of food grains alone will have the largest adverse impact on calorie and protein intakes, whereas an increase in price of oils and fats only will induce the largest reduction in fat intake.     

新会计准则下会计账务处理方法的分析

企业会计核算较以往有相当大的变化,且会对企业的资产及损益产生影响.执行新准则后,职工薪酬核算对企业当期资产、损益的影响比较大,即减少当期费用,增加当期资产.     

慈善组织参与减灾救灾的作用机制研究——基于多中心治理理论与实践的思考

本文首先以多中心治理理论为依托,构建了减灾救灾中多主体参与、多方法应用、多思路治理的理论框架,强调了慈善组织应当成为公共事务的治理主体之一。其次,剖析了慈善组织参与减灾救灾的角色职能,包括防灾意识的传播者、救灾资源的募集者、减灾桥梁的架构者和救灾减灾的实施者。最后,基于慈善组织的角色和定位,提出完善其救灾职能的作用机制,包括加强慈善专业化建设、推动慈善透明化建设、加快慈善法制化建设和促进慈善网络化建设。     

Nonlinear portfolio selection using approximate parametric Value-at-Risk

As the skewed return distribution is a prominent feature in nonlinear portfolio selection problems which involve derivative assets with nonlinear payoff structures, Value-at-Risk (VaR) is particularly suitable to serve as a risk measure in nonlinear portfolio selection. Unfortunately, the nonlinear portfolio selection formulation using VaR risk measure is in general a computationally intractable optimization problem. We investigate in this paper nonlinear portfolio selection models using approximate parametric Value-at-Risk. More specifically, we use first-order and second-order approximations of VaR for constructing portfolio selection models, and show that the portfolio selection models based on Delta-only, Delta–Gamma-normal and worst-case Delta–Gamma VaR approximations can be reformulated as second-order cone programs, which are polynomially solvable using interior-point methods. Our simulation and empirical results suggest that the model using Delta–Gamma-normal VaR approximation performs the best in terms of a balance between approximation accuracy and computational efficiency.