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91.
会计信息是经济信息中的重要组成部分,它的真实性决定着宏观和微观经济决策的正确性和准确性,直接影响到国家的经济发展和在国际经济交往中的形象。但长期以来,一些地方政府和企业的领导受利益驱动,提供虚假会计信息,导致会计造假现象十分严重。假数字、假报表充斥着我们经济生活的方方面面,会计打假势在必行。新《会计法》的颁布实施为规范会计行为,净化经济环境,保证会计信息的真实性提供了有力的法律保证。  相似文献   
92.
Generalized densities of order statistics   总被引:1,自引:0,他引:1  
Let X 1, ... , X n be independent identically distributed random variables with distribution F . We derive expressions for generalized joint 'densities' of order statistics of X 1, ... , X n , for arbitrary distributions F , in terms of Radon–Nikodym derivatives with respect to product measures based on F . We then give formulae for conditional distributions of order statistics and use them to derive results concerning Markov properties of order statistics, formulae for distributions of trimmed sums, and other useful representations. Our approach leads to simple and natural expressions which appear not to have been given before.  相似文献   
93.
Affirmative action is defined as the steps taken to end the absence in jobs, schools, and honored positions of members of groups that have been subordinated. Its purpose is to reduce discrimination, to reduce income disparities between groups, and to promote diversity by gender and race in every role and activity. The persistence of occupational segregation by sex and race to a degree that cannot be explained by differences in qualifications or voluntary behavior testifies to the need for further action. Alternatives to affirmative action, such as helping people regardless of race or sex from disadvantaged backgrounds, “just enforcing the law against discrimination”, or waiting for educational improvements to bring groups better qualifications would not do the job affirmative action is designed to do.  相似文献   
94.
This essay revisits the evolutionist writingsof the eighteenth century to clarify their key ideas concerninglegal and social evolution and to assess their relevance in thepresent era of pervasive legislation. The discovery of the principleof the accumulation of design is traced to these writings andthe continuity of twentieth century spontaneous-order theoryand new institutional economics with this tradition is noted.While highlighting the contributions of other institutional theoriststo the elucidation of the role of purposive action in legal evolution,the author argues that input designing does not alter the fundamentalnature of legal emergence as postulated by the eighteenth centuryscholars. The essay supports the ideal of legal generality, freespeech, property and contractual freedom as normative implicationsof the evolutionary viewpoint.  相似文献   
95.
文章简述了赤道原则体系及其适用范围,以老挝南塔河1#水电站为实例,探讨了移民安置行动计划与赤道原则的符合性。研究认为,该项移民安置行动计划与赤道原则具有一致性。  相似文献   
96.
中国寻租社会成本的量度可以从两个不同的视角进行分析通过寻租社会成本的计量公式可以求出不包括外部性在内的中国寻租的社会成本;从外部性角度考虑,可以通过亚当·斯密的职业选择理论,抽象出一个模型来分析影响政府人选择职业的各种因素,从而剖析我国的寻租活动的社会成本.  相似文献   
97.
Common to most theoretical and empirical research on public goods is the assumption that the parameters of the game are common knowledge. Recent theoretical and empirical studies have questioned this assumption by arguing that many public goods situations are characterized by uncertainty regarding various aspects of the situation. In particular, Suleiman (1997) argued that members of production groups of step-level public goods are often uncertain about the value of the provision threshold. For this type of uncertainty he proposed three distinct models to account for the individual's contribution.The present study reports the results of an experiment designed primarily to test and contrast the predictions derived from two of these models – a subjective expected utility model and a cooperative model – regarding the effects of threshold uncertainty on contribution for the provision of step-level public goods. Other goals of the study were to test the joint effect of the threshold uncertainty level, and its mean (low vs. high), on contribution, and to examine the effect of threshold uncertainty on the individuals' estimates regarding the contributions of other group members.The results show that the effect of threshold uncertainty is moderated by the threshold mean: Contribution to the public good increased as a function of uncertainty for the lower threshold mean, and decreased (though not significantly) for the higher threshold mean. In contrast, for the two threshold means the subjects' estimates of the mean and variability of others' contribution increased with threshold uncertainty.The models' comparison revealed that the cooperative model was superior to the subjective expected utility model. This result adds to a substantial body of research on social dilemmas showing that under conditions of social (strategic) uncertainty, group members tacitly coordinate their choice behavior by anchoring their decisions on rules of fairness.  相似文献   
98.
行为科学对经济社会发展的推动作用   总被引:1,自引:0,他引:1  
行为科学作为管理科学的基础之一,它的发展,为科技教育和经济社会发展带来了新的推动。它研究需要动机理论和群体行为、领导行为及劳动的心理活动,这些都直接促进人力资源的管理和开发,推动社会主义现代化建设。  相似文献   
99.
我国无效婚姻的立法不完善,是实务案件审理难的主要症结。未来立法修改时,应当增设原则规范,以弥补类型列举的疏漏;明确对过错方的责任认定和对无过错方的损害赔偿;检察院参与诉讼,保证无被申请人的诉讼中各方利益关系人的合法权益;区分婚姻不成立与婚姻的无效和可撤销。同时,加快家事诉讼立法,以统一的、专门的程序处理包括无效婚姻和可撤销婚姻在内的婚姻家庭纠纷。  相似文献   
100.
Flash动画在CAI课件中的应用   总被引:1,自引:0,他引:1  
多媒体CAI课件是将影像、图形、图像、声音、动画以及文字等各种媒体信息加以控制,以实现教学过程的实时性交互性.在CAI课件中适时地插入Flash动画,将为课件增加生动的艺术效果,特别对于以抽象教学内容为主的课程更具有特殊的应用意义.  相似文献   
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