优化我国证券收益所得课税的思考

我国经济和证券市场的高速发展对现行证券税制提出更高的要求。因此,我国证券税制的改革应循着这样的道路:进一步完善现行税制,并与国际惯例接轨;调节收入分配关系,更好地体现公平原则;打击短期投资行为,鼓励长期投资;尽快解决重复征税问题,使之成为推动证券市场健康发展的动力。     

中小企业成长的进化规律与可持续成长

文章从企业生命体演进的视角,探讨了中小企业成长过程的本质,认为中小企业成长的是一个动态的进化过程;而成长的进化性规律对中小企业走出各种成长误区,实现可持续成长有现实的启发意义。     

Hypothesis testing and parameter estimation based onM-statistics ink samples with unequal variances

Summary Ink samples with unequal variances,M-tests for homogeneity ofk location parameters are proposed. The asymptoticχ ²-distributions of the test statistics and the robustness of the tests are investigated. NextM-estimators (ME’s) of parameters are discussed. Furthermore positive-part shrinkage versions (PSME’s) of theM-estimators for the location parameters are considered along with modified James-Stein estimation rule. In asymptotic distributional risks based on a special feasible loss, it is shown that the PSME’s dominate the ME’s, and preliminary test and shrinkageM-versions fork≧4.     

以德治国论要

<公民道德建设实施纲要>的印发,为实施以德治国设定了基本的步骤和目标,同时也为法律的实施奠定了坚实的社会意识基础.要正确认识"法治"与"德治"的关系和"以德治国"与时俱进的内涵,认真研究解决在实施"以德治国"过程中遇到的各种矛盾.     

促进我国会展业发展的对策研究

本文提出了在环境保护中“追本清源”的观点 ,重点阐述了加强环境法规 ,强调在实际工作中必须严格执行法规和实行环境监测控制 ,同时讨论了环境会计 (绿色会计 的建立和环境信息披露问题。     

GDP growth and currency valuation: The case of the dollar

One popular view on the strength of the US dollar around the turn of the century is that the higher growth in the US compared to Europe had stimulated foreigners to buy American assets, thereby driving up the exchange rate. In this paper a modified portfolio balance model is presented, in which it is shown that the impact of output growth on the exchange rate depends crucially on the origin of this growth. An improvement of the output gap is shown to actually depress the exchange rate whereas an increase in potential output growth leads to an appreciation, especially if this improvement is likely to be persistent. In an empirical example, it is shown that the equilibrium real dollar rate is indeed positively affected by high trend growth in the US, whereas it is negatively affected by a positive output gap. The model outperforms the random walk in forecasting future real dollar rates one to eight quarters ahead.     

不完备信息系统辐射源威胁等级判定

针对不完备信息系统条件下的辐射源威胁等级判定问题,提出了一种基于改进容差关系粗糙集（ITR-RS）的不完备信息系统辐射源威胁等级判定方法。该方法将粗糙集中的不完备信息系统理论引入辐射源威胁等级判定中,并构建一套完备的决策规则提取模型。此外,利用辨识矩阵实现对属性的约简,在降低系统所需处理数据量的同时,提高了算法的实时性;在容差关系粗糙集的基础上,提出一种改进的容差关系,在属性主、客权重相结合的基础上引入阈值来划分加权阈值容差类,得到更为合理、准确的决策规则。仿真试验及分析表明,与经典RS算法相比,所提算法的威胁等级判定正确率提高了23%,可用于信息系统不完备条件下的辐射源威胁等级判定。     

浅论我国会计准则再造

本文主要从我国会计准则的制定过程出发,结合对美国会计准则制定基础变化的研究,揭示了以规则为基础和以原则为基础的两种准则制定基础的辩证关系,探讨了我国会计准则的导向问题,以及我国会计准则国际化的问题。     

Service Fairness,Consumption Emotions,Satisfaction, and Behavioral Intentions: The Experience of Chinese Heritage Tourists

Drawing on the cognitive appraisal theory and the justice theory from the marketing and tourism literature, this study attempts to illuminate the embedded impact of tourist experience on overall satisfaction and behavioral intentions in a cognitive-affective-behavioral framework. The findings suggest that service fairness is an antecedent of consumption emotions (positive and negative) that, in turn, influence satisfaction and behavioral intentions in the context of Chinese natural heritage tourism. Notably, the results highlight the mediating role of tourists’ consumption emotions. This article concludes with a discussion of the theoretical and practical implications to heritage tourism researchers and managers.     

保险监管:原则导向还是规则导向——以英国Vehicle & General和我国某财产保险公司为案例

当前,原则导向方式已经成为国际保险监管的主流理念,但是原则导向如何落实,并如何协调与规则导向的关系,在世界保险业范围内广受讨论。本文采用案例研究法,以英国车辆通用保险公司为参照样本,对比我国陷入偿付能力危机的某财险公司进行分析。我们发现,原则导向与规则导向方式在我国保险监管实务中都不可或缺,原则不能代替规则,规则应在原则的指导下制定,原则与规则相辅相成。