Rabbinical perspectives on money in seventeenth-century Ottoman Egypt

Abstract

Episodes of monetary instability in Ottoman Egypt stimulated a discussion of monetary doctrine among Egyptian rabbis. A central issue was the valuation of debts following changes in the value of silver coins. While the leading rabbi of the sixteenth century advocated linkage to gold coins, the rabbis of the seventeenth century adopted valuation by purchasing power and rejected valuation by weight and linkage to gold coins. The rabbis of the seventeenth century differed from their predecessors in two essential respects: they were more critical of traditional Jewish monetary doctrine, and they utilized a much more sophisticated form of economic analysis.     

高校学生伤害事故的归责原则探析

高校学生伤害事故不同于中小学校园伤害事故,在责任分配方面相对复杂,加之高校开放性办学与管理造成学生事故原因多样性,在高校学生事故纠纷中具体使用何种归责原则,对受害学生主张权利以及确立校方的法律责任均具有重要的作用和意义。该文通过分析高校学生事故的性质以及学校与学生的关系,提出高校学生事故的归责原则。     

增值税会计模式探索

本文认为现行增值税的会计处理以“代理说”为基础,会计模式完全顺从税法,没有反映增值税的真正内涵,违背了会计原则,严重地影响会计信息质量。本文建议在增值税转型之际,应该明确增值税真正身份,以“费用说”替代“代理说”,建立财税分离的增值税会计模式,给增值税在损益表中应有地位。     

知识产权侵权案件归责原则问题研究

知识产权侵权归责原则是审理知识产权侵权纠纷案件的基本准则。根据民法基本理论及现行法律规定,笔者认为知识产权侵权归责原则既不是纯粹的过错原则,也不是单一的无过错原则;相反,由于现实知识产权侵权之诉是物权之诉与债权之诉并存,因此,应当根据个案的不同情况分别采用不同的归责原则。     

A Dilemma between Liquidity Regulation and Monetary Policy: Some History and Theory

History suggests a conflict between current Basel III liquidity ratios and monetary policy, which we call the liquidity regulation dilemma. Although forgotten, liquidity ratios, named “securities-reserve requirements,” were widely used historically, but for monetary policy (not regulatory) reasons, as central bankers recognized the contractionary effects of these ratios. We build a model rationalizing historical policies: a tighter ratio reduces the quantity of assets that banks can pledge as collateral, thus increasing interest rates. Tighter liquidity regulation paradoxically increases the need for central bank's interventions. Liquidity ratios were also used to keep yields on government bonds low when monetary policy tightened.