高校文献检索课教学新探

高校文献检索课 ,教学目标要重新定位 ,教学内容要适应形势发展 ,教学方法应课堂讲授与实际操作交叉进行。此外 ,要注意不断提高教师的综合素质。     

Immigration and economic freedom of the US states: Does the institutional quality of immigrants' origin countries matter?

When people immigrate to the United States from countries with less economic freedom, they do not dampen economic freedom in their destination states. We use the Economic Freedom of North America report to rate the economic freedom of US states, and we group immigrants by how far below the United States their origin countries score in the Economic Freedom of the World report. Our major findings hold true even when states receive immigrants from countries with far less economic freedom. Most relationships between immigration and the US states' economic freedom scores are neither statistically nor economically significant.     

Toward a legitimacy‐based view of political risk: The case of Google and Yahoo in China

Traditional political risk theories often focus on a developing host country government's ability to intervene in the activities of foreign multinationals in the extractive or infrastructure sectors. This results in inadequate understanding of (1) how a government's motivation to intervene is influenced by the broader societal context, (2) the importance of multinationals' political risk at home, and (3) the increasing political risk faced by high‐tech and service firms. We argue that there is a need to update the bargaining power and political institutions theories and further develop a legitimacy‐based view of political risk. Then, we examine the political risk experienced by Google and Yahoo at home and abroad due to their activities in China to illustrate the benefits of a holistic approach to political risk. Copyright © 2015 John Wiley & Sons, Ltd.     

金融机构在税收征管中的第三方协助义务——以金融隐私权为核心

随着金融交易在现代经济中的重要性日益突出,金融信息也成为税收征管不可或缺的重要课税资料之一。但金融机构基于金融隐私权的保护而承担的信息保密义务,却已成为制约税务机关获取金融交易信息的重要法律障碍之一;这一障碍即便是《税收征管法》明确规定金融机构的第三方协助义务后也无法予以清除。因此,如何在金融隐私权的保护与税务机关金融信息的取得之间实现一定的平衡,如何促进金融机构积极履行其在税收征管中的第三方协助义务,便成为《税收征管法》修改的重要内容。为此,有必要构建税务机关获取金融信息的渠道、确立金融机构协助义务的履行,并明确税务机关获取信息的法律界限。     

Measuring wage effects of plant size

There are large plant size–wage effects in the Nordic countries after taking into account individual and job characteristics as well as systematical sorting of the workers into various plant-sizes. The plant size–wage elasticities we obtain are, in contrast to other dimensions of the wage distribution, comparable to the plant-size effects in other countries such as the U.S. with completely different institutions of wage setting. We also investigate the consequence of measurement error associated with the common practice of using midpoints of plant-size classes to estimate the plant size–wage elasticity. Our results indicate that using size–class midpoints yields essentially the same results as using exact measures of plant size.     

事业单位固定资产管理中存在的问题及对策

事业单位的固定资产管理工作一直受计划经济管理模式的影响,在实务中暴露出的弊端也日趋明显。主要表现在:对固定资产不计提折旧的核算体系和方法不能准确地反映事业单位真实财务运营状况;固定资产计价标准过低,分散了单位对重要固定资产的管理;购置固定资产的资金来源缺乏,一定程度地挤占了单位基本经费和国家专项经费;非经营性资产转为经营性资产的管理工作比较混乱;固定资产的有效配置和重新分配不到位;重购建、轻管理等反映出目前多数事业单位内部资产管理制度缺位、管理水平低下、资产运营效率不高等普遍性的问题。     

Crisis or continuity?: Framing land disputes and local conflict resolution in Burundi

This article is about the importance of framing in conflict situations, and how this informs peacebuilding interventions. It discusses the consequences of understanding land disputes in Burundi as a short-term problem, resulting from the massive return of refugees and displaced to their former homes. This framing of land disputes urged international and local organizations to initiate programmes for strengthening the capacities of local conflict resolving institutions. The case material shows that, though the return of refugees was a factor in disputes about land, there was a lot of continuity between conflict-related and regular land disputes. Many disputes required first and foremost solutions at the national, political level, rather than at the local level. Further, the predisposition towards local institutions failed to take account of the weaknesses of those institutions. The article further points out some of the practices that played a role in this framing of conflict and the intervention strategies based on it.     

试论事业单位内部会计控制制度的执行

建立完善的内部控制制度是为了不折不扣地执行,让内部会计控制制度发挥应有作用。由于事业单位特有的性质,长期以来对内部控制制度不甚重视,因而加强内部会计控制制度的执行就愈显重要。只有通过内因和外因的共同作用形成合力,才能使事业单位的内部会计控制制度发挥应用有的作用。     

谈建立事企分体运行会计核算及财务管理体系——兼与朱堂华、李家一同志商榷

目前地勘单位财务工作中存在着各地勘单位账簿设置不尽相同、报表填写思路不明确等问题。建立地勘单位的事企分体运行的会计核算和财务管理体系势在必行,且有政策依据。由于目前地勘单位的改革只限于职能改革,即有事业性质又可从事生产经营。因此,事企分轨建行、分开核算,执行不同的财务政策只能是事业职能和企业职能分开;经营性资产和非经营性资产分开;事业拔款和企业收入分开,而不能将事业人员和企业人员分开。也不能要求地勘单位编制汇总会计报表。这样做,更适合目前地勘单位实际。     

事业单位财务管理存在的问题和对策

事业单位是保障社会公益性福利发展的服务性机构,主要任务是发展各项社会事业,推动社会进步。但由于体制、意识以及制度等方面的原因,我国事业单位财务管理工作在预算管理、资产管理、人员管理以及内部控制和监督等方面都存在着一些问题,影响着我国事业单位改革的深入。分析事业单位当前财务管理制度、资源管理、预算管理、外部管理方面存在的问题,并就如何搞好管理提出了相应对策。