高校图书馆开架借阅服务的问题及对策

开架借阅服务已成为图书馆为读者服务的主要方式。实行开架借阅,不仅方便读者利用馆藏文献,而且提高了馆藏文献的利用率。文章通过对开架借阅服务中出现的乱架、污损、丢失等现象的分析,提出了相应的解决办法。     

贷款基准利率4倍的界限合理吗

依据我国企业现实收益率和债务负担承受力的考察,也出于维护借贷市场正常秩序的考虑,采用20%的收益率和利率水平为计算上限的分界点比较符合我国国情。为此,应按3倍贷款基准利率来确定政策允许的民间借贷年率上限,它比较符合我国当前的现实。     

Tax Reform and the Demand for Debt

This article examines the impact on household borrowing from a tax reform that implied a change from progressive to constant marginal tax rates on interest deductions. We use three alternative empirical methods to address the problem of endogenous explanatory variables, which arises when the marginal tax rate itself is a function of the amount of debt: The first approach uses instrumental variables to examine the significance of the marginal tax rate directly and produces mixed results. In the second approach we use tobit regressions based on repeated cross-sectional data to examine the correspondence between debt and income and find that the households' amount of debt were strongly and positively related to income before the tax reform and significantly more income-dependent under progressive tax rates than under the constant tax rate. Finally, using panel data covering the last year prior to the reform and the first year after, we find that the change in a household's marginal tax rate had a significant impact on the change in its amount of debt.     

基于供给视角的我国发达地区农户资金借贷分析

通过对浙江温岭市379户农户资金借贷调查结果的分析,发现当地农户借贷资金供给主体是农村合作银行。尽管该行信贷服务创新显著,对农户的信贷供给较充分,但对农户潜在的资金借贷需求的满足率不到50%;当地60%左右农户对银行信贷服务满意度不高,但90%以上农户对民间借贷持认可态度;农村民间自由借贷比较普遍,规模较大,有一定规范性,主要用于补充农户生活消费资金不足;少数非传统农户通过营利性民间借贷获得较大规模的急需生产资金。     

Household Optimism and Overborrowing

We use Finnish household‐level data from 1994 to 2013 to measure how often and what kind of forecast errors households make and how the errors are linked to the households' borrowing behavior and overindebtedness. We find that those households that make the largest optimistic forecast errors have greater debt‐to‐income ratios. They also are more likely to report that they suffer from excessive debt loads and have problems in coping with their bills. There are no such systematic effects for the households that make pessimistic forecast errors.     

谈从英语借入的俄语新词

九十年代以来随着俄罗斯社会变化 ,以及当代科学技术的发展 ,俄语词汇中出现了“英语外来词热”现象 ,这是社会发展的必然。本文归纳了英语借入词的构成手段及语义类别 ,分析了外来语词的修辞特征 ,强调了引进外来词时应注意的几个问题 ,从而帮助读者更好地理解和掌握现代俄语     

新形势下种植大户借贷行为研究——以乌鲁木齐县为例

在2013年中央一号文件首次提出“家庭农场”的背景下,本文利用对乌鲁木齐县200户种植大户资金借贷情况调查的数据,从农户资金借贷发生率、借贷金额、借贷渠道、借贷方式及借贷用途等方面描述和分析了乌鲁木齐县种植大户的借贷行为特征,并运用Logistic模型估计种植大户借贷可得性的影响因素。研究结果表明,对农户借贷可得性产生显著影响的因素有家庭耕地面积、家庭收入水平、家庭人口数、户主年龄、文化程度、对银行贷款政策的了解程度、贷款效率等。     

Non‐Fulfilment of Debt Limits in Spanish Municipalities

In decentralised European Monetary Union members such as Austria, Belgium, Finland, Germany and Spain, the Stability and Growth Pact can only be implemented if there is close fiscal coordination among government tiers. Thus, limits on subcentral governments' debt are essential in this coordination. This paper analyses which political and socio‐economic factors influence compliance with debt limits. We use a database with information on Spanish municipalities with at least 1,000 inhabitants for 2001–08. Our results indicate that the non‐financial surplus limit is the requirement that is most commonly breached, followed by the net operating balance requisite. Population has a positive and significant impact on failure to comply with debt limits. In addition, we show a positive relationship between income level and global limit compliance. Finally, it can be stated that municipalities appear to manipulate debt with electoral purposes.     

Are covered bonds different from securitization bonds? A comparative analysis of credit spreads

This study compares credit spreads and pricing determinants of securitization vis-à-vis covered bonds. Our analysis reveals that although ratings are the most important pricing determinant for asset-backed securities (ABS) and mortgage-backed securities (MBS) investors place relatively more importance on contractual, macroeconomic and banks' characteristics rather than ratings in pricing covered bonds. We find evidence of a mispricing effect in structured finance markets: ABS and MBS have higher credit spreads than similarly rated public-covered bonds and mortgage-covered bonds and security prices reflect information beyond credit ratings. We find no evidence of borrowing costs affecting banks' choice between securitization and covered bonds.     

巧于因借，精在体宜——从《园冶》园到“琼华仙玑”

“琼华仙玑”是第十届江苏省园博会仪征室外展园，以《园冶》“时宜得致 古式何裁”作为设计的指导纲领，以“巧于因借，精在体宜”强调的“借景”作为核心理法。以《园衍》“中国风景园林设计序列”包含的明旨、问名、相地、布局和理微等环节展开设计，在“美丽中国”建设的情境下对古代文人写意自然山水园在当代展园的承衍进行了探索。