侦查程序增强律师辩护力量的制度措施

刑事审前程序中律师辩护权利规定的不完善已成为法学界的共识。保障辩护律师参与侦查程序，完善其权利，是刑事诉讼法修改关注的焦点之一。以现实的视角确立保障程序正义的基本权利与制度。对不同权利的作用进行体系性的定位，并确立相应的权利保障与救济机制，是增强侦查程序辩方力量的关键。     

Ecommerce and hotel performance: three-stage DEA analysis

This paper is the first to apply the three-stage data envelopment analysis procedure to analyze the impact of ecommerce on hotel performance. After purging the effects of exogenous factors, this study found that there are no significant differences in efficiency owing to different ecommerce adoption status. In other words, ecommerce adoption is not the main determinant of the efficiency of international tourist hotels in Taiwan.     

审计人员特征对分析性程序有效性的影响研究

当审计人员用分析性程序来评估会计报表错弊风险时,审计人员的职业判断发挥重要作用。审计人员本身的特征(专业背景、职位、职称、年龄、性别和从事审计工作年限等)对分析性程序评估会计报表错弊风险的有效性是否会有影响这个问题值得研究。对实验数据进行统计分析的结果表明:应用分析性程序来评估会计报表舞弊风险是有效的;专业背景、职位、职称、从事审计工作年限对审计人员判断有效性产生显著影响;年龄和性别对审计人员判断有效性无显著影响。因此,在组建更为有效的审计小组时,需要考虑上述因素的搭配。     

Preference Reversal

Preference reversal concerns a systematic divergence between prices of lotteries and subjects' expressed preferences for playing the respective lotteries. This article surveys the discovery of preference reversal by psychologists, its re–examination and corroboration both by psychologists and later on by (first sceptical) economists, as well as the causes of preference reversal. The preference reversal phenomenon has been explained to be caused by four determinants, viz. by the mode of elicitation of certainty equivalents, by intransitivity of preferences, by overpricing and/or underpricing of lotteries, and by nonlinear probabilities. JEL classification: D81     

司法场域中的会计功能与应用

司法会计是通过特定人员运用会计技术来实现会计监督功能,从而为案件性质的确认以及刑事责任的划分提供技术保障。司法会计的主要应用方式体现为司法会计检查活动和司法会计鉴定活动两种类型,包括侦查阶段、审查起诉阶段及审判阶段的司法会计等层面。本文认为,应严格规范司法会计专业人员资格,加强司法会计工作管理和监督,制定司法会计的诉讼活动准则,以保障司法会计活动依法进行。     

A responsive voting system

To say that a democratic system of government ought to be responsive to the opinions of the citizens sounds like a truism which could hardly be expected to generate much controversy. Yet, the notion of responsiveness turns out to be open to several nonequivalent interpretations: Condorcet-consistency, monotonicity, invulnerability to the no-show paradox, to name the most important ones. Several results have been achieved to establish incompatibilities between these properties. We shall review some of these and discuss some similar notions and their relationships with those just mentioned.Received: 5 August 2003, Accepted: 19 March 2004, JEL Classification: D70This work has been supported by the Academy of Finland and the Yrjö Jahnsson Foundation. The author is grateful to Donald G. Saari for perceptive comments on an earlier version. Also the comments of Elina Kestilä, Kai A. Konrad, Maria Suojanen, Matti Wiberg and an anonymous referee are gratefully acknowledged.     

物流一体化过程中流程的重组与设计分析

随着经济的发展,物流产业作为用高新技术改造和整合传统产业而形成的新兴产业,正在全球范围内迅猛发展,被人称为降低物料消耗、提高劳动生产率之外的“第三种利润源泉”。一些物流理论迅速发展,物流一体化自从被提出后,受到了越来越多的关注。本文通过物流流程的分析,提出了物流流程的重组改造的途径,并就企业如何实现物流一体化进而实现供应链管理提出了自己的观点。     

Multi-stage point and interval estimation of the largest mean ofK normal populations and the associated second-order properties

Summary We havek independent normal populations with unknown meansμ ₁, …,μ _k and a common unknown varianceσ ². Both point and interval estimation procedures for the largest mean are proposed by means of sequential and three-stage procedures. For the point estimation problem, we require that the maximal risk be at mostW, a preassigned positive number. For the other problem, we wish to construct a fixed-width confidence interval having the confidence coefficient at least 1-α, a preassigned number between zero and one. Asymptotic second order expansions are provided for various characteristics, such as average sample size, associated risks etc., for the suggested multi-stage estimation procedures.     

税收流失的司法补缺

税收流失是各国共同关注的问题之一。如何防止税收流失,事前的良好的征管环境的形成固然重要,而如何征收可能流失的税款,对于税收流失的治理来说同样重要。税收流失是国家征税权行使的不完满状态,司法途径应当成为对此征税权救济的重要和最终途径。针对在税收流失治理中我国诉讼制度对司法机关作用发挥的限制,为加强对税收流失的司法治理,应当对我国现有的民事、刑事和行政诉讼程序制度加以完善。     

浅议招标代理工作质量控制

招标代理制度是为适应建筑市场工程招投标而建立起来的，招标代理机构因在为业主择优选择承包商方面做出的成绩而为社会所接受，但由于工程招标代理尚处于起步阶段，实际操作中存在许多不尽如人意的地方，根据教学与工作实践，对招标代理工作几个重要环节的质量控制提出建议，以供借鉴交流。