“三型”体系建设对高校学生党支部组织力提升的实践研究

在学生党支部建设的过程中,通过建立"学习型"体系框架、推进"服务型"一体化建设、完善"创新型"机制等措施,逐步形成"三型"协作、优势互补的新格局。高校学生党支部以"三型"体系建设为着力点,引领学生党员在"学习"中筑牢思想根基,在"服务"中巩固群众基础,在"创新"中提升能力水平,全面有效提升高校学生党支部的组织力。     

Contracting and Reporting Conservatism around a Change in Fiduciary Duties*

We exploit an influential 1991 Delaware court ruling to examine simultaneously two types of conservatism that play important roles in resolving creditor–owner agency conflicts: contracting conservatism and reporting conservatism. The ruling expanded managerial fiduciary duties in favor of creditors for Delaware-incorporated firms in the vicinity of insolvency. In those firms, following the ruling, debt contracts are less likely to include conservative adjustments to accounting numbers used for covenant compliance (i.e., contracting conservatism decreases), while public financial reporting becomes more conservative (i.e., reporting conservatism increases). The decrease in contracting conservatism is concentrated in firms that exhibit a greater increase in reporting conservatism, suggesting that reporting conservatism is more cost-effective in resolving agency conflicts. In addition, the substitution effect is more pronounced in firms facing greater business uncertainty and firms with greater board independence.     

Who benefits from partial tax coordination?

In this paper, we investigate whether partial tax coordination is beneficial to countries within and outside a tax union, in which countries are supposed to compete in taxes and infrastructure. Our results demonstrate that a subgroup of countries agreeing on a common tax rate can harm both member and nonmember states. This is in contrast to the classical findings that partial tax harmonisation is Pareto improving. When a minimum tax rate is imposed within a tax union, we demonstrate that it does not necessarily improve the welfare of the member countries. Moreover, both the high‐tax and low‐tax countries can be worse off. This conclusion is at odds with the classical result that a high‐tax country benefits from the imposition of a lower tax bound.     

Using a dual-frame design to improve phone surveys on political attitudes: developing a weighting strategy for limited external information in Hong Kong

Quality & Quantity - In recent years, rapid increases in mobile phone ownership and decreases in landline users have led to potential biases in landline phone survey estimations. Mobile-only...     

信贷管制、隐性契约与贷款利率变相市场化——现象与解释

本文将视角聚焦于利率市场化改革之前,重点研究金融抑制对银企信贷契约的异化。研究发现,在金融抑制背景下银企之间存在以留存贷款为表现的隐性契约,用以帮助银行在满足管制要求的同时追求利润最大化。本文对这一现象进行了理论分析与实证检验,发现隐性契约的发生与否会随着货币政策、企业特征等因素的改变而有所差异,这在一定程度上起到了利率变相市场化的作用。进一步研究则发现,这一隐性契约对企业价值产生了负向影响。     

从空间的权益解析当下开放式住区的实践途径

"开放式住区"意味着住区街道、公共空间等面向城市开放,与封闭式住区相比,其内部公共产品的空间属性产生了变化,这也引起居民在物权方面的担忧。从空间权益的角度解读开放式住区的实践途径具有现实意义。"大院"和"小区"是最典型的中国居住区模式,分析认为,它们是政府对城市基层单位的空间发展权让渡,形成了空间权益的内化现象。开放式住区则意味着地方政府对基层空间主导权的回收。在实践途径上,比较了财产权模式与中国模式的区别,提出加强政府对城市空间发展权的主张;并分别针对"新建住区"和"改造住区"讨论了实践中的主要问题和可行方法。     

工商管理类专业课程教学质量监控体系研究

课程教学质量是高等学校的生命线，学分制模式下，工商管理类专业课程因其本身固有的特性，课程教学质量的提升在较大程度上依托于一个完善的质量监控体系的有效运作，为此高校要采取措施，在内部构建起课程教学质量的监控体系来确保人才培养质量，从而提高办学水平。     

德国自由主义走向法西斯主义的原因探析

自由主义是西方资本主义的代名词，但在德国，有着追求大民族理想的历史传统，自由主义在与浪漫主义的冲突和民族主义的强大势力的威慑下缓慢发展，结果走向了法西斯主义。反思历史可以警惕极端民族主义思潮；同时在全球化的背景下也应避免走向削弱民族意识乃至丧失民族意识的极端思潮。     

以旅游消费驱动区域旅游竞合--以长江三角洲构建无障碍旅游区为例

以长江三角洲构建中国首个无障碍旅游区为例，提出旅游消费再生性、强关联性、跨区域性等特性是促成旅游竞合的天然机理，论述了作为市场力量的旅游消费是催生区域旅游竞合机制，促成旅游企业竞合的重要推动力，最后提出构建旅游消费驱动下的长三角区域旅游竞合的对策。     

葡萄球菌肠毒素B抗肿瘤作用的实验研究

探讨了葡萄球菌肠毒素B(SEB)对动物移植性肿瘤的抑制作用。以小鼠移植性肿瘤肝癌(Heps)、L2网织细胞瘤和肉瘤180(S180)为模型,环磷酰胺为阳性对照组,生理盐水为阴性对照组,观察不同剂量(5、10和20ng·Kg-1·d-1)SEB的抗肿瘤作用。不同剂量的SEB对小鼠肝癌(Heps)有明显抑制作用,抑瘤率分别为44.6%、46.7%和51.8%(P值均<0.05),对小鼠L2网织细胞瘤也有一定的抑制作用,抑瘤率分别为17.4%、44.7%(P<0.05)和44.1%(P<0.05)。SEB对小鼠S180的抑制作用不显著。结论是葡萄球菌肠毒素B(SEB)具有抗肿瘤效应,可作为一种有前途的抗肿瘤制剂进行研究。