论税务稽查期限延长的法律控制——以吉林丰达有限公司案为例

我国现有税收法律规范对税务稽查期限延长次数与长度的规定存有法律漏洞。为避免因税务机关多次延长稽查期限导致纳税义务人承担多缴纳税款滞纳金等不利性后果而由此产生的诸多争议,在立法面上,税务稽查期限延长的次数和长度应予法律保留;在执法面上,税务机关延长稽查期限应接受由程序参与性、程序中立性、程序理性和程序及时性构成的正当行政程序之约束;在救济面上,应建立税务稽查期限不当延长的抵抗权制度、抗告诉讼制度以及税款滞纳金停止计算制度。     

国外食品标签要求概况

文章就国外食品标签要求进行了研究,包括美国、日本、欧盟食品标签管理方面的法规、食品标签以及营养标签的具体要求,并就食品标签营养成分的表述方法进行了分析。     

浅谈多媒体课件程序设计的要求

随着中小学的课程改革以及计算机辅助教育的发展,利用多媒体课件进行学习越来越普遍,一个好的多媒体课件在教学中起着很大的作用,一个课件的质量以及应用能力都与多媒体课件的程序设计有紧密的联系,文章论述了多媒体课件程序设计的要求及应注意的问题。     

居住区的绿地规划设计

针对如何编制居住区的绿地规划,文章总结了多年的工作实践,提出编制居住区绿地规划时应注意绿地的基本要求、类型、布置方式及空间组织。     

An application of an integrated ANP–QFD framework for sustainable supplier selection

This study provides a novel integrated multi-criteria decision-making approach to sustainable supplier selection problems. Despite the large supply chain management literature on green performance measurement, the need for a systematic analysis of how specific sustainable variables develop and affect each other remains mostly overlooked. The proposed integrated framework allows for such an analysis. By combining analytic network process and quality function deployment, our model identifies a clear hierarchical structure for all the relevant sustainable factors and sub-factors while weighting the decision criteria based on the importance given to customer requirements. Finally, suppliers are ranked using a multi-objective optimisation procedure based on ratio analysis and weighted aggregated sum product assessment. The proposed framework is used to analyse a case study of a dairy company, but it can be easily implemented for supplier selection by any other company with similar features.     

内部控制、契约秩序与法律要求——基于朗讯贿赂门事件及美国内部控制立法与司法实践的思考

本文以朗讯贿赂门事件为出发点,从契约经济学的角度分析了内部控制法律要求的理论依据及其在美国的立法与司法实践过程。然后,本文对我国目前内部控制法律要求现状进行分析,并分析了美国内部控制法律发展对我国的影响与启示。     

自适应单指数平滑法在需求预测中的应用

可靠、准确的需求预测是现代供应链正常运转的前提;单指数平滑法作为重要预测方法得到广泛应用。本文针对单指数平滑法中存在的不足,在分析基础上提出改进算法,并就算法思想、计算方法和预测结果进行了比较分析;改进算法在预测精度、非平稳时间序列适应性等方面效果有明显提高,对企业需求预测具有较好的指导意义和参考价值。     

试论财务会计应对衍生金融工具挑战的途径

衍生金融工具是战后新出现的一种新的投资手段,种类繁多,发展迅速,风险和报酬都极大,因而对会计处理提出了更高的要求。研究了衍生金融工具在会计定义、会计确认、会计计量和会计信息披露方面对传统会计理论的冲击,并综合目前的研究成果,提出了相应的对策。     

关于公路工程造价管理信息化发展的思考

为加快公路工程造价管理的信息化发展,从造价信息在公路工程造价管理中的作用出发,分析了建立公路工程造价管理信息系统的重要性和现状,并根据公路工程的特点,运用需求分析的方法对如何建立进行了探讨,同时提出“虚拟工程”将是该管理系统未来发展趋势的观点。     

What do information frictions do?

Summary. We present an overlapping generations model in which a labor market friction (moral hazard) coexists and interacts with a credit market friction (costly state verification). Our main results are: (i) while credit market frictions have long- and short-run real effects, labor market frictions typically have only short-run effects unless they also affect the volume of investment per worker, (ii) the frictions amplify each other to produce higher long-run unemployment than would result from only labor market frictions, (iii) these distortions may prolong the effect of temporary shocks, and (iv) the dynamics of economies with both frictions are qualitatively similar to their frictionless counterparts.Received: 25 February 2003, Revised: 1 April 2004, JEL Classification Numbers: E13, E24, O41, O17. Correspondence to: Joydeep BhattacharyaWork on this paper began while Bhattacharya was visiting the University of Texas at Austin and was completed when Chakraborty was visiting the IMF Institute in Washington, DC. We are grateful to both institutions for their hospitality. For helpful comments and suggestions we thank Valerie Bencivenga, Dean Corbae, Scott Freeman, Rajesh Singh, participants at the Macro Tea in Austin, and especially, an anonymous referee of this journal. The usual caveat applies.