市民利益平衡下的城市设计导则的运作机制

新的社会环境下,适应社会利益主体多元化的社会发展格局是城市设计导则实施其控制引导城市规划、建设活动的理念、方法和效果的核心.论文通过对我国城市设计开发中各个"参与方"的动机分析,就城市设计导则的编制到实施的各个阶段作了系统的归纳,提出导则编制应以市民利益平衡为出发点,注重公众参与,明确政府部门的权责关系;结合我国规划编制体系现状,强调了以利益平衡为宗旨下的设计导则实施机制的可操作性思路和方法.     

我国服刑人员未成年子女的救助考察——以北京"太阳村"为个案

北京"太阳村"形成的集中供养与分散助养相结合的救助模式和募集与经营相渗透的资金筹措路径,不仅弥补了政府在服刑人员未成年子女救助方面的不足,也为我国慈善事业的发展,尤其是在以经营方式筹措慈善资金上做了必要的探索.文章以北京"太阳村"为例,通过介绍和评述该民间组织的发展背景和运作现状,对我国救助服刑人员未成年子女民间组织的发展提出了思考与建议.     

COVID-19 fatalities and internal conflict: Does government economic support matter?

This study examines the association between COVID-19 mortality rates and internal conflict and investigates the possible moderating role of government economic support during the pandemic years of 2020 and 2021. Our main hypothesis suggests that countries with lower levels of government economic support are more likely to experience a positive correlation between higher COVID-19 mortality rates and the emergence of internal conflict. Using cross-country data from over 100 countries and controlling for various factors that may influence internal conflict, our analysis provides some support for this hypothesis. The results suggest a possible moderating role for government economic support, with the evidence indicating a weakening or elimination of the association between COVID-19 mortality rates and internal conflict when government economic support is adequate. However, the moderating effect of government economic support is not always significant, and caution is needed when interpreting the results. Our analysis also highlights the potential risks associated with low levels of government economic support during the pandemic. Specifically, we find that in countries where the government's macro-financial package in response to the pandemic is less than approximately 25% of GDP, there is a possible risk of growth in civil disorder resulting from increased COVID-19 deaths per million.     

Civil war, stock return, and intellectual capital disclosure in Sri Lanka

This study examines the effect of current-period intellectual capital disclosure on earnings and current annual stock return during a civil-war period. Using the top 30 firms by market capitalization listed on Colombo Stock Exchange over six years (from 1998 to 2003), this study finds that firms do not include the current-period intellectual capital disclosure in the current stock return, and the increase in the current-period intellectual capital disclosure activity has no influence on earnings included in the current stock return. Future accounting-based earnings, if stated in the current period, by contrast are included in the current stock return. The findings provide insights into the intellectual capital disclosure practice and its influence on stock return in a civil-war environment.     

对领导干部“引咎辞职”法制化的思考

建立党政领导干部引咎辞职制度是深化我国干部人事制度改革的重大举措.受西方引咎辞职概念的影响.我国在引咎辞职上是否应法制化的问题上还有争议.但引咎辞职是中国特色民主政府、效率政府、责任政府健康发展的必要保证,是社会主义政治文明的重要组成部分.     

会计准则中的资产和负债要素问题的探讨

资产定义中的“拥有”与“控制(广义)”有相同的含义,在表述时不应将其并列使用。资产要素是指企业经营管理的具有获利能力的现时资源。修订稿中的“法定义务”和“推定义务”都是法律规定的义务,应将其改为订立合同的义务和没有订立合同的义务。考虑预计负债因素后的负债要素的定义是:过去的交易、事项形成或很可能形成的企业的现时义务,履行该义务预期会导致经济利益流出企业。     

Optimal bank asset and liability management with financial futures

This paper presents a model for optimal bank asset and liability management with financial futures. This model is a multiperiod linear programming model based on Markowitz portfolio theory. Given the bank's initial position, its economic forecasts, and the constraints under which it operates, the model can help a bank's senior executives determine the current and expected future balance sheet composition and financial futures position which will minimize the bank's operating risks and which will meet the bank's expected profits goal with the minimum possible profits risk. By parametrically varying the expected profits goal, the model will generate the set of risk-return efficient decisions. Bankers need then examine only the set of efficient decisions to choose their optimal solution. A simplified example is used to illustrate the application of our model and to demonstrate that banks that use financial futures in asset and liability management can obtain better results than banks that do not use financial futures.     

对我国环境责任保险中若干问题的思考

传统经济模式向循环经济模式转变的过程中,我国污染事故频发的现实与传统救济途径不能满足现实需求的矛盾,环境责任保险制度的建立和完善也成了必然要求。     

我国民航运输业垄断现状分析与政策建议

我国民航运输业长期以来受国家管制,是传统的垄断行业。党的十七大报告指出:要深化垄断行业改革,引入竞争机制,加强政府监管和社会监督。在新的形势下,我国民航业的规制改革势在必行。本文分析了我国民航业的垄断现状,并据此提出了发展民航业的几点具体建议。     

操纵证券市场行为民事责任研究

操纵市场行为的大量存在对我国证券市场的健康发展造成恶劣的影响,成熟证券市场国家的实践表明,追究操纵者的民事责任对遏制操纵市场行为有重要意义.但是,我国证券法律没有对操纵市场的民事责任问题作出相关规定.本文综合运用了比较研究、实证研究和法律经济分析等研究方法,参照了发达证券市场国家及地区的有关制度设计,吸收和借鉴了国内外法学理论研究成果,对操纵市场行为的民事责任制度进行了比较系统的分析.