How Has Rural Tax Reform Affected Farmers and Local Governance in China？

Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers' tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.     

论民事执行标的——商标权

本文通过对“小肥羊”商标纠纷案的分析，结合现存有关法律法规的规定，阐述了在我国市场经济形势下，有关商标违法行为的认定和商标权作为民事执行标的的行性及特殊性，以及实践操作过程中常见的几个问题和解决办法。     

用全覆盖的区域政策构建大协调的发展新格局

自促进中部地区崛起的战略提出以后，我国已形成了全面覆盖的区域政策体系。本文对我国4大区域战略进行了详细阐述，勾画了东西南北中大协调、共发展的崭新格局；并对各省级区域内部的协调发展进行了初步研究。     

Mining and Social Movements: Struggles Over Livelihood and Rural Territorial Development in the Andes

Social movements have been viewed as vehicles through which the concerns of poor and marginalized groups are given greater visibility within civil society, lauded for being the means to achieve local empowerment and citizen activism, and seen as essential in holding the state to account and constituting a grassroots mechanism for promoting democracy. However, within development studies little attention has been paid to understanding how social movements can affect trajectories of development and rural livelihood in given spaces, and how these effects are related to movements’ internal dynamics and their interaction with the broader environment within which they operate. This paper addresses this theme for the case of social movements protesting contemporary forms of mining investment in Latin America. On the basis of cases from Peru and Ecuador, the paper argues that the presence and nature of social movements has significant influences both on forms taken by extractive industries (in this case mining) and on the effects of this extraction on rural livelihoods. In this sense, one can usefully talk about rural development as being co-produced by movements, mining companies, and other actors, in particular the state. The terms of this co-production, however, vary greatly among different locations, reflecting the distinct geographies of social mobilization and of mineral investment, as well as the varying power relationships among the different actors involved.     

Choice of Distribution System in the New Zealand Life Insurance Industry

Using 1988–93 panel data drawn from the New Zealand life insurance industry, this paper examines empirically the notion that the choice of distribution system is an efficient contracting solution to incentive conflicts between owners, managers and sales agents in life insurance firms. Consistent with what was hypothesised, the empirical results suggest that choice of distribution system is distinguished by organisational form, firm size, and sales commission. However, contrary to expectations, the variables representing product diversity and asset specificity were found not to be statistically significant. The empirical results thus lend mixed support for prior predictions.     

美国会计目标研究的历史考察及其对我们的启示

会计目标不仅是一个重要的理论问题,亦是一个重要的实际问题。美国是世界上研究会计目标最早、取得研究成果最丰富的国家之一。从美国会计学会1966年发表基本会计理论研究公告算起,美国从事会计目标研究已有30余年的历史。美国会计学会、会计原则委员会、特鲁布罗德委员会、财务会计准则委员会都对会计目标的研究作出过重要贡献,形成了像基本会计理论公告、APB第4号报告、特鲁布罗德报告和企业财务报告的目标等一系列研究成果。通过对美国会计目标研究历史的分析,我们从中可以得到如下三点启示: 第一,会计目标的研究与对会计本质的认识密不可分; 第二,会计目标研究应密切联系一定的社会经济环境; 第三,会计目标研究应采取理论分析与实证研究相结合的方法。     

The economics of land transfer and title insurance

In the presence of uncertainty over the title of land (due to fraud or error), a legal system can protect either the current (innocent) owner, or a previous owner who claims title. The predominant system in the United States generally awards title to the latter in the event of legitimate claim. Thus, current owners frequently purchase title insurance to provide indemnification in the event of a loss. In contrast, the Torrens system awards title to the current owner, but provides for indemnification of any legitimate claimants. We evaluate these two systems and argue that if transaction costs are low, both promote efficient assignment of title (according to the Coase Theorem), but if transaction costs are high, the Torrens system is more likely to award title to the party that values it the most (namely, the current possessor).     

Believing in employment discrimination: The case of Forrest Mims,Scientific American,and title VII protection

This article reviews the law regarding Title VII employment discrimination protection from religious discrimination. The issues surrounding the principal legal protection in this regard are explored in the context of a recent controversial case in which an author, Forrest Mims, was not hired as a regular contributor forScientific American magazine, ostensibly because of his belief in the theory of creation over the theory of evolution. The definition of what constitutes a protected religious belief or practice is seen to have expanded over time. However, a belief in creationism is not necessarily seen as being tantamount to a religious belief under present legal interpretation of Title VII. The implications of this finding for future needed Title VII revision are discussed.     

物流是实现客户服务的管理活动

对传统储运业的概念、资产等关键问题发表了见解，提出了物流是整合从应链一体化，实现客户服务的管理活动。商流与物流的结合是最有价值的流通形式。     

中国农村金融组织生存、变迁及发展

由于农业的弱质性及在国民经济发展中的基础地位，农村金融组织在农村经济及整个国民经济稳定发展中发挥着不可或缺的作用。中国农村金融组织也有一个生存、发展的制度变迁过程。本文在研究了合作经济及农村金融组织在农村经济发展中的作用的基础上，重点研究了法国的农村金融体系在法国国民经济中的作用，并进一步探讨了中国农村金融组织的生存条件、制度变迁及发展。