论药品广告机会主义

机会主义是指利用现行制度下一切可能的机会，甚至不惜损害他人或公共利益以谋求自身利益的最大化。当前，我国药品广告行业的相关制度还未完善，药品广告市场秩序较为混乱，机会主义乘机兴风作浪，大量违法药品广告肆无忌惮的粉墨登场，严重影响了人民群众的身体健康和生命安全。     

论司法考试对法学教育的影响及大学法学教育改革

我国统一的司法考试制度已实施二年多时间 ,有必要审视一下该制度运行的状况 ,以便继续推进法律从业者培养制度改革。我国大学法学教育亟需进行改革 ,尤其要重建大学法学教育中的实习制度 ,解决我国法学教育中长期存在的理论与实践相脱节的问题 ,以完善我国法律从业者培养制度 ,造就合格的法律人才     

CPA越轨行为的诱因及其社会整合--基于社会学的理论分析框架

在现代资本市场中，注册会计师越轨行为已经不是表现为个别或者偶发现象，而成为一种规模性越轨。本文从社会学的角度，从人类本性论、社会失范论、文化结构论对注册会计师越轨行为的诱因进行了聚合分析，并针对各种诱因用社会整合的思路提出了对注册会计师行业整合的理论框架。     

Liability Exposure Trends in Recruitment: An Assessment and Analysis of Retail Employment Applications

For many years interviews and written applications required the job applicant to provide answers to a wide range of questions. Initially the employer could and did ask questions on any subject in which he/she had an interest, including those of a personal nature. If the prospective employee refused to provide the information, the application was simply discarded without regard for any issues arising, involving discriminatory/disparate treatment or disparate impact on the job applicant. This article examines national and regional retail outlet employment applications. Our examination of these employment applications considers the information each application solicits, whether those questions seek information that would likely reveal an applicant's membership in a protected class, and thus to what degree retail employment applications create a discriminatory legal liability for the employer.     

Importance of tourism for the economy of Bermuda

The aim of this paper is to compare the results of three separate input-output studies carried out to measure and monitor the contribution of international tourism to the economy of Bermuda in comparison with the impacts made by other export sectors. The studies are part of the ongoing program of the government of Bermuda. Since the early 90s, the leading generator of foreign currency and income has been international business and finance. The level of employment in the economy, however, depends principally upon tourism, and the Bermudian government and private sector are taking positive measures to address the downward trend.     

Who Should Abate Carbon Emissions? A Note

Economists commonly believe that failure to equalize the marginal cost of carbon abatement across countries implies a loss of global efficiency. Chichilnisky and Heal [(1994), Economic Letters 44, 444] first challenged this consensus a decade ago, demonstrating that, in general, efficiency does not require equalizing marginal abatement costs. This note revisits that important debate. It provides the missing intuition behind Chichilnisky and Heal’s surprising result, explains what critical assumption gives rise to their result, and clarifies the role a social welfare function plays in their model. The implications of Chichilnisky and Heal’s result are increasingly important, given international debate over the preferential role given to developing countries in the Kyoto Protocol and the role those countries will play in future climate negotiations.     

Legal Liabilities, Audit Accuracy and the Market for Audit Services

In quality-differentiated audit markets with client-firms of unknown types, insider-managers of client firms strategically select auditors who respond to legal liabilities to decide their care level. In this signaling game, uninformed-investors use the audit report and the auditors' identity for firm valuation. The analysis shows that increased legal liability increases the auditor's effort and audit accuracy but reduces the demand for high quality auditing because, apart from the increased audit costs, the adverse selection benefit of the worse type reduces with increased accuracy. Furthermore, alternative legal regimes and damage allocation rules alter informational efficiency of the financial market.     

加强市场法制建设的博弈分析

由于我国正处于经济体制转轨时期，社会上失信行为非常普遍，在这种情况下加强市场法制建设显得由为重要。通过对一个博弈模型的分析，在无法律保障，法律保障不健全的和有充分法律保障的情况下，经济资源的分配有很大差异。只有在法律保障非常充分的时候才能实现经济资源最合理的利用。     

优化非公有制经济发展的政策与法治环境

我国非公有制经济在发展过程中仍然存在着一些外部障碍,在分析这些障碍的基础上,提出要创造一个更加宽松、和谐的政策环境和平等公平的法治环境,并对这种环境进行了描述。     

关于我国股票市场发展的若干思考

虽然我国股票市场的发展已经走过了10多年的历程,但是相对于发达国家的股票市场而言,我国股票市场目前尚处于起步阶段。因此,从股票市场发展的长期趋势来讲,稳定是压倒一切的大局,没有稳定的股票市场不可能取得长足的发展;中国股票市场的发展应该定位于为所有的内含于社会主义市场经济内部的企业服务,而不应该把股票市场看作是国有企业的"专利品";从规范股票市场的角度讲,应分期分批的实现国家股和法人股的流通。