Ethnic diversity, tax limitations and public goods

One strand of research in public economics has found that increasing ethnic diversity leads to reductions in provision of productive public goods. Another strand of research has emphasized the key role that tax and expenditure limitations play in the provision of public services. This paper explores the interaction between these two effects. The regression results suggest that the prior results on ethnic diversity are robust when TELs are taken into consideration. In addition, the imposition of TELs mitigates the negative effect of ethnic fragmentation on the share of local spending on education and roads. It also mitigates the positive correlation between ethnic diversity and total local government revenue and expenditure per capita.     

中小企业信贷业务的发展瓶颈与对策研究

中小企业融资难一直是困扰国内理论实务界的共性问题,尤其是在全球经济呈现下滑走势,国际金融风暴愈演愈烈的当前,显得更为突出。研究这一问题的重要性在于,它不仅仅是中小企业自身的问题,也是国内商业银行结构调整和战略转型的突破口,更与国家长治久安、全面协调可持续发展有着密切关联。对内源融资不足的国内中小企业,银行授信仍是其对外融资的主要渠道,目前反应强烈的中小企业融资难问题主要针对的也是银行信贷业务的投放乏力。本文尝试从国内商业银行中小企业信贷业务的发展瓶颈探析着眼,研究并提出具体的解决思路、途径和对策。     

行为金融学视角下投资套利者面临的成本限制与风险

随着金融市场上各种投资套利者出现套利等异常现象的累积，模型和实际的背离使得传统金融理论的理性分析范式陷入了尴尬境地，行为金融学理论悄然兴起。阐述了行为金融学的产生，研究了行为金融对投资套利者面临的成本、限制与风险的影响，最后探讨了行为金融学视角下对投资套利者的启示。     

中国广义国家公园体系称谓问题初探

与其他国家的国家公园相比,中国广义国家公园体系在部门管理体制下逐步演变为9种类型,存在多园并存的现象,对我国9种类型的国家公园现状进行了分析和总结,通过各类型的国家公园在CNKI和互联网搜素引擎中的出现频次对专业学者和普通大众对其关注程度进行分析,指出了多园并存的合理性和局限性,并针对这种现状提出了改进建议。     

税收滞纳金之法律性质探析——兼论《税收征管法》第32条之完善

对于税收滞纳金的性质，理论界有不同的观点。本文试从民法和行政法的视角对税收滞纳金的法律性质进行深入讨论，得出其兼具损害赔偿和行政强制中的执行罚的性质，并基于此结论，对现行《税收征收管理法》中规定税收滞纳金制度的第32条进行分析，指出该条款中设置的滞纳金加收率和滞纳金计算期间存在的问题，进而提出完善建议。     

A causal factors analysis of aircraft incidents due to radar limitations: The Norway case study

Provision of seamless, safe and effective surveillance services to airspace users requires high performance surveillance sensor coverage in the whole airspace. Limitations in the surveillance system will lead to an inability to provide the required surveillance services to the users. This may result in aircraft incident and accident occurrences. In this paper a case study is developed for the Norwegian airspace, based on five years of safety reports, to identify causal factors of incidents/accidents due to radar system limitations. This is conducted with a safety data analysis from Avinor – Norway's Air Navigation Service Provider (ANSP) and structured communication with Surveillance/ATM safety experts from Avinor. The case study shows that, 76 out of 124 occurrences within the five years in the Norwegian airspace/airport were related to the surveillance function, and 34 out of the 76 occurrences were due to limitations in the radar systems. The analysis identified that the highest contributing causal factors of the occurrences due to radar system limitations were limited surveillance coverage, followed by the lack of situational awareness for flight crew/controllers and unsynchronised surveillance information between flight crew and controllers.     

建立健全企业内部控制制度的思考

文章针对当前企业会计、财务信息严重失真,企业违法违纪现象时有发生的状况,通过对内部控制概念的阐述、分析,提出内部控制的局限性及对策,佐证了内部控制是保证会计信息准确可靠、资产安全完整和促进企业经营管理健康运转,降低风险,实现企业经营活动良性循环的意义和内在要求。     

企业内部控制局限性研究——基于行为经济学决策理论视角

我国企业内部控制体系建设和有效实施的重要性已是监管部门、理论界和实务界的共识,但是,内部控制就组织目标的实现只能提供合理的保证,其客观存在着局限性.内控局限是有效内部控制的约束条件,这些约束条件包括:环境约束条件、心理约束条件和物质约束条件.因此可以从建设内、外部控制环境、克服不利于内控实施的心理因素、兼顾成本与效益、...     

上市公司独立董事构成的有关问题

以高校教师和科研专家为主，分布地区和专业集中及拥有高学历高职称是现阶段上市公司独立董事的主要特点；商业经验不够、参与性不够、独立性不够和多元化不够是我国现有独立董事构成的缺陷。其主要原因与职业经理人市场的发育层次不足、上市公司弱化独立董事职能倾向、人情关系、名人效应和提高知名度的欲望有关。由合适的人选择理想的人来做独立董事并确立恰当的激励与约束机制是当务之急。     

语言符号任意性的限制刍议

古今中外的哲学家们和语言学家们就语言符号的音义之间的关系问题存在着任意论与理据论之争。语言符号任意性限制不仅表现在语音层面,也表现在语法层面。语言符号的任意性是有理据的任意性。