论反倾销会计应诉的“度”

在反倾销诉讼中,掌握度的规则,抓住关节点,对提升会计应诉水平具有重要意义。从会计应诉的实践要求来看,着重从两个方面把握住度的要求：一是把握会计应诉决策的度,使会计应诉决策建立在科学的基础上;二是把握会计应诉各环节的度,提升会计应诉的针对性和有效性。     

借贷合同案件的证明责任分配

民事案件证明责任分配不统一的问题引起学术界与司法实务界的关注。与侵权诉讼中的证明责任分配相比,合同纠纷案件的证明责任分配的争议不大。但是对同一案件或同一类案件的证明责任分配,合议庭每个成员或一审和二审或各个法院的判决持己见已经屡见不鲜。尤其是看似简单的借贷合同等案件的证明责任分配意见很难统一。运用具体诉讼具体分析、参考国外先进诉讼制度的方法探究与论证：合同案件中,客观证明责任分配不是考虑分配给原告还是被告,而是以诉讼请求为单位,在债权人和债务人之间分配的。通过验证：以上证明责任分配基准通用于各类合同案件。     

俄罗斯国防工业技术“寓军于民”金融支持实践

俄罗斯大力推行国防科技工业企业一体化,并在许多领域,特别是在电子技术和信息技术领域都采取了许多有效的措施。同时国家政策倾向于对国防工业进行各种形式融资支持,其实践经验对中国有所启示。     

恐惧控制理论综述

本文对恐惧控制理论(Terror Management Theory,TMT)进行系统地述评与展望.论文从恐惧控制理论的溯源,引述到可能采取的三种防御机制--世界观防御、自尊防御与归属感防御,并对这三者之间的逻辑关系进行梳理.接下来解析防御的认知加工过程,即防御的双重加工模型.最后综述了恐惧控制理论在社会各个的各个领域的应用、不足及展望,尤其是基于中国文化的研究基础.     

独生子女家庭养老的现状与问题——对青岛市部分城市青年独生子女的调查

对青岛市20世纪70年代政府实行“晚婚晚育,计划生育”政策后出生的部分城市青年独生子女家庭进行了调查。独生子女家庭养老负担很重,问题很多,会直接影响社会发展。全社会应及早重视独生子女家庭养老问题。     

论不动产市场税收调控与税负合理分配

目前,不动产市场存在房价大幅上涨和大量不动产空置的双重矛盾.税收是调节不动产市场最有效的经济杠杆之一,现行的调控政策都是从流转环节入手,这样的政策实施的实际效果如何?文章从现行不动产市场的税负分配和税负转嫁的角度进行了分析,得出的结论是:在我国的实践中,应充分考虑现行不动产市场税负分配和整个不动产市场的供求弹性,才能正确找到政策调控的着力点,并提出现行不动产市场税负合理分配的调整思路.     

论物保与人保并存纠纷中债权实现之顺位——以近五年来类案实证研究为基础

当前,物保与人保并存纠纷不断涌现，相关裁判时常冲突，引发社会关注。围绕当前物保与人保并存纠纷债权实现条款模式、关于物保与人保并存债权实现顺位之理解、债权人是否放弃物保之认定等相关问题，对近五年来最为主要的类案进行实证分析与比较研究可见，处理物保与人保并存纠纷，应当根据物保相对优先的精神，对保证人是否就放弃物保优先抗辩权重点作出判断，据此就物保与人保提供者的责任顺位作出正确裁决。     

Principles of innovation to build nutrition-sensitive food systems in South Asia

Innovations within global food systems have contributed to the predicament known as the triple burden of malnutrition – the co-existence of hunger and micronutrient deficiency with the diseases of overnutrition, such as obesity, diabetes and hypertension. We use the case of the triple burden in South Asia to demonstrate analytically that innovation is a double-edged sword, with positive and negative potential, rather than a simple good. To achieve the Sustainable Development Goals that target food and nutrition security and sustainable agriculture (e.g. SDGs 2, 3 and 12), the countries of South Asia need more innovation, but, first, they would also benefit from some intelligent reflection about what innovation means, the directions it should take, and its risks and downsides alongside its benefits. In the present juncture, South Asian countries have an opportunity to learn from the experiences of other developing nations, and choose from alternative options to steer their own course. In this paper, we discuss how innovation has contributed to the present situation and ask how alternative kinds of innovation may enable South Asian countries to escape from the triple burden. We describe a conceptual framework that may be useful for thinking about how innovation pathways can be created and directed towards the goal of improving nutritional outcomes in South Asia. The framework draws attention to the direction of socio-technical change, the distribution of technologies and their risks and benefits, and the diversity of possible innovation pathways (STEPS Centre, 2010). We illustrate these points using examples of innovations in the areas of agricultural production, value chain interventions, and policy and institutional reforms.     

分析网络服务器木马入侵与防御技术

笔者从木马的概念入手,通过对网络木马入侵防御技术的分类,系统分析了网络服务器木马的入侵与防御技术。     

A supply-demand model of public sector size

We develop a supply-demand model for the public sector with a political equilibrium. The model considers the inefficiencies caused by taxes and includes costs associated with the provision of public goods to consumers. We show that the size of the public sector may depend on the median voter's income, population size, costs associated with paying tax, and quality of institutions, all of which reflect the costs of provisioning public goods. The estimates for the Organisation for Economic Co-operation and Development member countries are compatible with theoretical predictions; however, they do not confirm Wagner's law, which holds that the public sector share does not grow with an increase in income. A greater dependency ratio and the Gini coefficient increase demand for redistribution policies. Greater government effectiveness is a supply-side factor that increases the public sector's share in an economy.