税务行政处罚的法理探析

法学意义上的税收是一种金钱给付关系。关于税收的法律关系性质有权利关系说和债务关系说两种观点,不同观点之下对于税务行政处罚的法理有不同的分析。事实上,国家和纳税人之间是一种公法意义上的债权债务关系,税务行政处罚是国家对纳税人不按时履行税收合约的一种惩罚。     

国际反洗钱立法的最新进展及其对我国的借鉴

近年来洗钱犯罪活动日益猖獗，呈现出洗钱规模扩大化、手段多样化、渠道边缘化、犯罪集团化新趋势。我国应借鉴国际经验，加快反洗钱立法进程，建立全面的反洗钱法律体系。     

An integrated multi-model credit rating system for private firms

This paper presents a integrated credit risk modelling approach for private firms which fulfil 2001 Basel Accord requirements in the case of the adoption of the foundation approach. Our model comprises: (a) a bottom-up technique to initially assess the through-the-cycle one-year Probability of Default (PD) and (b) a top-down approach to refine and calibrate this historical PD in a forward-looking credit risk assessment based on next year’s economic outlook. We present findings from applying this model to a large sample of client firms of the Bank of Rome.     

我国商业银行不良资产的现状与治理对策

不良资产问题是困扰全球银行业的一个难题。事实上，不良资产问题是商业银行经营发展中不可避免的时常要遇到的问题，许多国家为化解银行不良资产进行了长期、艰苦的探索。当前，我国的银行业同样面临着不良资产比例过高、处置艰难的障碍。由于不良资产问题事关金融体系的稳定，事关国家经济的发展和社会稳定，而且极大地制约了银行的信贷投放能力和积极性，因此，面对不良资产形成与处置中的困难与问题，从研究不良资产在制度、法律、社会信用及银行自身的组织及管理机制出发，探索符合我国国情的银行不良资产的化解途径和办法，具有十分重要的现实意义。     

Voluntary disclosure and information asymmetry in Denmark

This paper examines if the level of voluntary disclosure affects information asymmetry for industrial companies listed on the Copenhagen Stock Exchange. Economic theory suggests that disclosing more information should lower the information asymmetry component of a firm's cost of capital [Leuz, C., & Verrecchia, R. E. (2000)]. The results indicate that voluntary disclosure is negatively associated with proxies for information asymmetry. The results are robust even after controlling for various firm characteristics introduced in related literature. Despite differences in institutional settings the findings in our paper are similar to the ones based on US data.     

新形势下加强水利工程项目管理

针对目前水利工程项目的特点和管理状况，探讨了如何通过发展项目管理公司实现水利工程项目的专业管理，加强水利工程项目管理信息化和项目风险管理，来确保新形势下水利工程项目目标的实现。     

财经类院校的商品学教学研究

现今商品学教学面临诸多问题,学科定位不明确,过分强调学科的完整性、专业性、技术性,教学思想没有很好地转变,教学仍然没有脱离普教的模式,商品学课程建设与现财经类专业建设脱节,没有针对财经类院校的实用教材,师资队伍力量薄弱等。为搞好商品学教学,使商品学学科发展能够持续、稳定、健康发展,应积极进行教学内容和教学课程结构的改革,加快商品学学科建设,加强商品学师资队伍建设。     

Research on Basic Design Education: An International Survey

This paper reports on the results of a survey and qualitative analysis on the teaching of ‘Basic Design’ in schools of design and architecture located in 22 countries. In the context of this research work, Basic Design means the teaching and learning of design fundamentals that may also be commonly referred to as the Principles of Two- and Three-dimensional Design. The body of knowledge associated with Basic Design may be regarded as part of the general theory of teaching and learning design as practiced in many design schools and which has its origins in the classical design schools such as the Bauhaus. In the author’s perception and practice, the pedagogy of Basic Design promotes a holistic, creative and experimental methodology that develops the learning style and cognitive abilities of students with respect to the fundamental principles of design. This includes an understanding of the elements of shape, colour, texture, light, and rhythm in a manner complementary but usually unrelated to the common design methods teaching approach. As is well known among design practitioners, including architects and industrial designers, a deep understanding of the purpose of these fundamental design elements and principles is still relevant to contemporary design practice. The main objective of the research described in this paper was to determine the status and development of Basic Design pedagogy in a significant number of contemporary design schools. On the basis of the results of two surveys conducted in 2001–2002, this paper will identify and illustrate interesting aspects concerning the programmes and organisation of courses delivered by teachers of ‘Basic Design’. This work will also survey the viewpoints of Basic Design teachers in elementary years of design courses and of those teaching design through projects during the subsequent years of the same courses. Interestingly, the design project teachers surveyed in this research expressed a desire to be more involved in the teaching of Basic Design fundamentals which indicates strongly that Basic Design principles are still relevant in contemporary design education terms as they have ever been and that more research is needed in order to better understand and apply the related pedagogy.     

Transferring and Transforming Technology Education: A Study of Norwegian Teachers’ Perceptions of Ideas from Design & Technology

What happens when educational ideas cross national and cultural borders? How do teachers respond to ideas originating in a different school system and a different national culture? This article reports on an empirical study investigating the transfer of ideas from Design &; Technology as a subject in England and Wales into Norwegian schools. A sample of teachers participating in a specific project on technology teaching inspired by this subject has been studied by means of interviews and classroom observation. Results of the study show that while some elements of Design &; Technology are adopted by the teachers, essential ideas of the subject are significantly transformed. Drawing on Barnes, (1992, Teachers and Teaching: From Classrooms to Reflection (pp. 9–32), The Falmer press, London) concept of teachers' professional frames for teaching, it is shown how specific aspects of the national and educational culture have had a considerable effect on?the teachers' interpretation of the nature of technology as a subject of teaching and its place in the curriculum. The study illustrates the importance of the cultural context in how educational ideas are interpreted, reshaped and realized in schools.     

国际收支与金融市场效率问题的探讨

以“逆差 顺差”为特点的美国国际收支结构是很难长期持续的,美国经常项目很可能会经历趋向平衡的调整过程。由于中美两国国际收支结构存在较强的互补性,美国国际收支结构的调整对目前中国国际收支结构提出了严峻挑战。金融市场的行政分割、金融资源结构及流向的不合理是影响中国国际收支结构失衡的重要因素,因此中国应该完善和发展金融市场,积极主动地调整目前失衡的国际收支结构以应对美国国际收支结构调整可能给中国经济发展带来的不利影响。