个人所得税扣除政策绩效的评价与测度

本文基于技术经济学项目评价指标的广泛适用性,对个人所得税扣除政策的成本与收益进行了评价与测度.这种探索有助于深化个人所得税制的研究.     

信用视角的消费者破产立法原因分析

现代市场经济条件下,消费信用不断向广度和深度发展,以银行为媒介的消费信用更为普遍。经济周期波动、社会不可抗力、银行管理不善、消费者理财不善及恶意欺诈等是消费信用蕴涵的主要风险。消费信用经济的扩大化,使得很多家庭在遇到就业、医疗、婚姻等问题时的脆弱性增加,导致消费者负债额的不断上升,消费者破产制度无疑是应构筑的最关键的和最后的一道防线。     

用普遍的人性来解释艺术——浅谈荣格的美学思想

荣格将人的心理结构分为意识、个人无意识和集体无意识三个层次,通过对集体无意识与创作过程、艺术作品、艺术家的关系的分析,以及对里比多理论在艺术创作中的阐述等,确立其美学理论的基本构架。他创立的精神分析学说对现代西方美学和文艺理论发展产生了巨大而又深远的影响。     

人身保险融合化及其警示

传统的人身保险包括人寿保险、健康保险和意外伤害保险,这种划分是以所承保的抽象性或概括性风险的不同为标准的,但实践中许多保险产品均突破了这种划分标准,出现不同人身保险之间保险内容或特点相互融合的趋势,本文对人身保险融合化的具体表现进行了详细列举,并对融合化现象的本质和产生原因进行了分析,最后,阐述了融合化现象对保险机构和监管部门的警示。     

中国商业银行跨业兼营财险和基金之模拟分析

通过使用模拟合并的方法分析中国商业银行跨业兼营财险和基金的潜在风险和收益,研究结果表明商业银行跨业兼营财险和基金能增加银行的收益,并提高单位风险的报酬,同时能显著降低商业银行的破产概率;研究结果同时显示,合适的财险和基金业务资产比重对于达到最佳的跨业兼营效果是必不可少的.此外,对比研究发现商业银行同时跨业兼营财险和基金比商业银行单一跨业兼营财险或者基金能获得更大的风险分散收益,因此支持银行同时跨业兼营财险和基金.     

ICT as a source of economic growth in the information age: Empirical evidence from the 1996-2005 period

This paper examines the hypothesis that ICT penetration has positive effects on economic growth. On theoretical grounds, this paper discusses three channels through which ICT penetration can affect growth: (i) fostering technology diffusion and innovation; (ii) enhancing the quality of decision-making by firms and households; and (iii) increasing demand and reducing production costs, which together raises the output level. This paper conducts three empirical exercises to provide a comprehensive documentation of the role of ICT as a source of growth in the 1996-2005 period. The first exercise shows that growth in 1996-2005 improved relative to the previous two decades and experienced a very significant structural change. The second exercise uses the traditional cross-country regression method to identify a strong association between ICT penetration and growth during 1996-2005, controlling for other potential growth drivers and country-fixed effects. The third exercise uses the system Generalized Method of Moment (GMM) for dynamic panel data analysis to tease out the causal link between ICT penetration and growth. This analysis also shows that, for the average country, the marginal effect of the penetration of internet users was larger than that of mobile phones, which in turn is larger than that of personal computers. The marginal effect of ICT penetration, however, lessens as the penetration increases. This paper points out several policy implications drawn from its analyses and findings.     

Relationships in the purchasing of business to business professional services: The role of personal relationships

There has been a shift from transactional to relational exchange and relationship marketing both in the business to business and professional services contexts. This paper seeks to explore the manner in which personal relationships affect the process and outcomes of purchasing of professional business services. Specifically, it focuses on the role of the professional service providers as boundary spanners in the formation of personal relationships. These personal relationships constitute the underlying basis of long-term relationships between the purchasing and provider organizations in such complex service settings. The findings of this study demonstrate that the manner in which the boundary spanners cultivate relationships support the concept of relationship specific tasks. It extends this conception by use of the data to outline the chronological process over time Understanding the roles, function, and ultimately importance, of these relationships facilitates the identification and development of appropriate strategies to manage these relationships.     

主债务人破产后保证人停止计息的法理与实践

我国《企业破产法》第四十六条第二款规定:"附利息的债权自破产申请受理时起停止计息。"但是该条规定是否及于保证人在实务中存在不同的裁判路径。对不同判决的分析,法院比较偏向于保证从债权的范围不应超过主债权,所以停止计息也应当及于保证人。本文从突破保证责任从属性的角度分析,论证破产止息不及于保证人的合理性,并对现在的破产止息制度进行思考。