论教学工作水平评估与高校常规工作的一致性

国家教育部确立了每 5年一轮的评估工作制度以及近日正式成立的教育部高等教育教学工作水平评估中心 ,标志着评估工作在规范化、专业化道路上已经迈出了关键一步。评估工作成为今后高校教学工作的常规性工作已经成为事实。但实践工作中仍存在不少认知的误区与被动接受评估的行为 ,澄清认识 ,主动根据评估指标体系指导、规范各环节的工作 ,不仅有利于实现高校的办学效率与效益 ,确保教学工作的质量 ,而且符合国家教育部推行评估工作的初衷与目的。     

Repeated Interaction and the Public Provision of Private Goods

The literature suggests that governments can use in-kind transfers to design efficient and targeted redistribution schemes if individual incomes are not directly observable. We investigate the extent to which the self-selection property of in-kind transfers carries through if redistributive transfers are made repeatedly. In a two-period setting, the government may gain information about the individuals' incomes in the first period and exploit this information for making targeted transfers in the second-period. This, however, also triggers changes in the individuals' behavior. If the government can commit to its future policy, the least cost policy may involve randomization between cash and in-kind transfers. Without commitment, the dynamic setting works against the government's interest. It may no longer be able to use in-kind transfers to generate information about the individuals' types.
JEL classification : H 42; H 2     

The Role of Decision Importance and the Salience of Alternatives in Determining the Consistency between Consumers' Attitudes and Decisions

This research examines how the importance of a consumer decision influences attitude-decision consistency and choice in decision contexts that contain versus do not contain specified alternatives. Results demonstrate that decision importance moderates attitude-decision consistency when alternatives are not specified, but not when alternatives are specified. These results, in conjunction with the time participants devote to choice, suggest that importance plays a larger role in attitude-decision consistency when alternatives are unspecified versus specified because importance leads to greater effort in generation of alternatives when alternatives are unspecified (an unnecessary task when alternatives are specified in context). Implications for promotion are discussed.     

COHERENT ACCEPTABILITY MEASURES IN MULTIPERIOD MODELS

The framework of coherent risk measures has been introduced by Artzner et al. (1999; Math. Finance 9, 203–228) in a single-period setting. Here, we investigate a similar framework in a multiperiod context. We add an axiom of dynamic consistency to the standard coherence axioms, and obtain a representation theorem in terms of collections of multiperiod probability measures that satisfy a certain product property. This theorem is similar to results obtained by Epstein and Schneider (2003; J. Econ. Theor. 113, 1–31) and Wang (2003; J. Econ. Theor. 108, 286–321) in a different axiomatic framework. We then apply our representation result to the pricing of derivatives in incomplete markets, extending results by Carr, Geman, and Madan (2001; J. Financial Econ. 32, 131–167) to the multiperiod case. We present recursive formulas for the computation of price bounds and corresponding optimal hedges. When no shortselling constraints are present, we obtain a recursive formula for price bounds in terms of martingale measures.     

全球广告标准化与全球品牌一致性的关系模型

全球化背景下,通过全球广告策略来建立和维护能被不同国家市场普遍接受的具有独特形象的全球品牌是跨国公司亟需解决的问题,本文据此提出了全球广告标准化与全球品牌一致性的关系模型。全球广告在综合考虑企业内外部因素的前提下,通过战略、执行和语言的不同程度的标准化,可以塑造全球品牌的识别和全球品牌形象,进而实现全球品牌个性、文化、定位和价值的一致性,并最终促使全球品牌正面性、认知度和忠诚度的提升。     

论社会主义生产关系条件下投资和消费的一致性

投资和消费是关系一国宏观经济发展的重要经济变量,是两个极为重要的国民经济问题。以往对二者关系的解读,只是分析了投资和消费的一般属性;在不同生产关系条件下,特别是在社会主义生产关系和资本主义生产关系条件下,投资和消费的之间的关系又各具有其特殊性。     

审计报告标准改变的经济后果——来自资本市场的经验证据

我国于2003年年度修订审计报告准则,它对年报中审计报告意见段的表述从“三要求”变成“二要求”,“一贯性”要求已不需单独表述。审计报告准则的要求变化与2003年度“非标”审计意见显著下降是否存在内在联系,审计报告中“一贯性”要求“柔性化”后是否产生了经济后果,文章对此进行了实证研究。研究结果发现,相对于2002年度,2003年度上市公司变更会计政策的状况没有显著变化,但审计意见对于会计政策变更的敏感性显著下降,注册会计师对会计政策变更的重要性判断尺度发生了显著变化,会计政策变更不再是影响审计意见的因素。由此说明审计报告标准的改变对注册会计师的审计行为有显著影响,产生了经济后果。     

隐性贸易壁垒的鉴别标准

全新的非关税壁垒以表面上的中立进行着变相的歧视。如何将这些隐性贸易壁垒与真正的劳工、环境、卫生、安全措施区分开来是急待解决的问题。本从众多国际贸易实例中总结了一些隐性贸易壁垒措施的共性特征，试图构建一整套隐性贸易壁垒的鉴别规则，以期有效地阻却歧视与偏见，引导国际竞争朝着公平、自由、健康的方向不断发展。     

Delayed integration as a possible remedy for the race to the bottom

It has been a long-standing concern in the literature that household mobility implies a serious threat to redistributive taxation. This paper considers the effects of delayed integration of migrants into the redistributive system of the target country. We argue that delayed integration may introduce a time consistency problem into governments' tax plans that reduces a region's incentive to undercut other regions' tax rates and can bring tax competition to a halt. Due to delayed integration, rich migrants cease to benefit from the lower tax rate in the current period. At the same time, the region's promise of a low rate in the future lacks credibility, since delayed integration locks in migrants once they are settled. We also explore the case where poor recipients of social assistance are mobile, while the rich are immobile.     

出口贸易管制制度与中国的实践

实施一定的出口贸易管制措施不仅符合国际贸易规则，也是其他国家都在采取的做法，但其具体存在之理由是多方面的。在考察了WTO协定与普遍存在的出口贸易管制措施问的相容性，并分析了我国加入世贸后两起重要的出口贸易管制措施案后，针对我国国内经济及对外贸易发展之实况，提出了实施出口贸易管制的建议。