地化录井仪的标定

介绍了地化录井仪的标定、数据处理以及重复性测量方法,分析了仪器标定、重复性测量过程中存在的不足之处,并针对性地提出了改进方案。     

票据伪造下的银行付款困境

由于我国针对票据伪造的法律制度缺陷的存在使得银行在票据业务处理中陷入困境,"究竟应否对载有伪造签章的票据予以付款"成为一大难题.考察现行针对票据伪造的法律制度,明确银行的付款审查责任,无疑成为银行规避或减少票据支付风险的首要前提.在比较大陆法系与英美法系相关票据制度的基础上,本文建议应完善我国票据立法,明确规定付款人的形式审查义务,在公平原则的基础上构建我国票据伪造风险负担制度.银行作为票据付款人,不应承担背书伪造的风险责任,只在原则上承担出票伪造的风险责任,并且允许存在例外.     

Implications for the Conceptual Framework Arising From Accounting for Financial Instruments

This article describes some of the issues faced by standard setters in developing guidance on accounting for financial instruments and the implications these issues have for the conceptual framework (CF). The objective is to outline issues, not necessarily to resolve them, and to consider the implications they have for further developing the conceptual framework.
Given the current trend of harmonization and convergence of accounting practice towards international standards, it seems reasonable to assume that any policy implications will be most relevant to the CF inherited by the International Accounting Standards Board (IASB). ¹ Unless otherwise stated, references will be made to International Accounting Standards (IAS).     

Delivering green economy in Asia: The role of fiscal instruments

Asia’s ongoing rapid economic growth is successfully lifting millions of poor out of the vicious cycle of poverty, but that performance comes at a price. The unprecedented growth we witness today is also rapidly driving resource consumption to unsustainable levels. Local production and consumption-led growth is causing a considerable increase in external costs, such as deforestation, and knock-on effects, such as increased emissions including greenhouse gas (GHG); depletion of non-renewable resources; pollution of rivers; desertification; flooding; and long term climate change. Currently, the region accounts for about 40% of GHG emissions, which is expected to rise to almost 50% by 2030 if the business-as-usual trajectory projected for the region is not altered. Countries in the region are taking action when it comes to the transition to a green economy. When compared to other regions, Asia has the highest rate of policy innovations that can help in the transition to a green economy. Even though fiscal instruments in-use are to some extent already altering aggregate demand of resources and economic activities, resource allocation, and distributive capacity of the economy, instrument such as “carbon tax” that has the real potential to contain rising emissions and save economies from getting locked into carbon-intensive pathways are yet to be adopted widely. Tax on natural resources extraction is yet to be implemented in wider scale despite of rampant destruction of natural resources and environments and increase in associated GHG emissions. Sporadic adoption of fiscal instruments is not going to be enough, if Asia as a region, is to transition to a green economy. In addition, there are substantial implementation barriers that need to be eased for wide-scale adoption and diffusion of green fiscal instruments.     

路桥教学仪器采购中的质量控制

从采购者的角度对如何进行专业教学仪器设备采购的质量控制进行阐述,并提出具体建议。     

货币政策工具对资产价格动态冲击的识别检验

文章以不同的货币政策手段在资产价格波动的不同阶段所表现出的作用效果为出发点,通过SVAR模型,识别出不同货币政策工具的单独动态冲击,并分别分析了膨胀阶段和低迷阶段的资产价格对货币政策冲击响应的程度,以解决针对不同阶段资产价格波动的货币政策调控手段和时机的选择问题。结果表明,货币政策对资产价格的作用具有有效性,在价格膨胀阶段可在一定时期内采取利率手段对资产价格波动进行微调,当出现价格泡沫时控制货币供应量会收到即时效果;而在资产价格低迷阶段,以利率调节资产价格具有明显和相对持久的作用。     

The two dimensions of policy impacts on economic cohesion: Concept and illustration for the CAP

Given the growing importance of cohesion policy within the European Union (EU) during the last two decades, public and scientific interest in the role of EU policies for regional disparities has risen continuously. Recent empirical studies on the impacts of the Common Agricultural Policy (CAP) on economic cohesion have been strikingly diverse in their principal findings. Whereas some studies suggest positive overall effects on economic cohesion, others stress exactly the opposite. One major reason for the ambiguous results is that a single agreed-upon measure of economic cohesion is lacking. We propose a concept that distinguishes between two dimensions of policy impacts on economic cohesion: (i) the redistributive impact at a defined period of time and (ii) the change of the redistributive impact over time. The first dimension addresses the question whether a policy makes the distribution of a target variable, e.g., income, more equal or unequal at one point of time. The second dimension covers the impact of the policy on the disparity of the same variable over time, i.e., the impact on convergence. An empirical illustration of the concept for 13 NUTS 1 regions in Germany over the period 1991–2009 reveals that the two policy impacts of the CAP are partly contradictory for the two dimensions. It is shown that the CAP fosters economic cohesion by reducing regional disparities in each individual year. With regard to redistributive impacts over time, we find that CAP transfers leave income convergence largely unaffected for society as a whole. Within the agricultural sector, it leads to a convergence of receipts per farm whereas it induces a divergence of farm receipts per hectare.     

我国衍生金融工具信息披露制度的思考

国内外接连续发生了多起衍生金融工具交易巨亏事件,衍生金融工具的风险信息披露成为眼前迫切的研究课题。     

Institutions and growth: evidence from estimation methods robust to weak instruments

This article focuses on the empirical approach proposed by Hall and Jones (1999 Hall, RE and Jones, CI(HJ99). 1999. Why do some countries produce so much more output per worker than others?. The Quarterly Journal of Economics, 114: 83–116. [Crossref], [Web of Science ®] , [Google Scholar]) to estimate the effect of what they call ‘social infrastructure’ on productivity across countries. We consider the issue of weak identification in their linear instrumental variables model. The evidence obtained from partially robust estimators, such as the k-class and jackknife estimators, is interpreted on the basis of Monte Carlo studies. Our findings suggest that using certain k-class estimators allows exclusive reliance on the linguistic variables to instrument for institutional quality despite their low correlation with the endogenous regressor in question.     

Hybrid Carbon Incentive Mechanisms and Political Acceptability

This paper analyses how hybrid systems of carbon taxes and tradeable permits optimize some conflicting dimensions of political acceptability related to the design of these instruments. Pure systems like taxes without exemptions or auctioned tradeable permits cause problems for political acceptability in open economies due to high overall costs (abatement cost plus payments on the tax or auctions) for current polluters. Unfortunately, pure systems based on grandfathering of emission rights across the board do not provide a feasible alternative because of monitoring and enforcement problems. In contrast, consciously designed hybrid systems employ grandfathering of emission rights together with either carbon taxes or auctioned carbon permits in order to overcome acceptability problems of pure systems, while leaving incentives to reduce emissions at the margin untouched. Moreover, monitoring and enforcement costs of the hybrid systems are less due to the lower number of participating agents compared with the pure systems, while opportunities for cost- or burden-sharing exist as well.