国有商业银行资本充足率探析

资本充足率是《巴塞尔协议》的核心内容,是全球银行共同遵守的风险管理标准。然而我国的国有商业银行的资本充足率没有达到规定的标准,影响了这些银行在国际上的评级和融资能力,因此这篇文章的写作目的在于探索国有商业银行提高资本充足率的途径,以提高国有商业银行抗风险的能力,保障整个国家的金融安全。     

金融危机背景下青年创业就业的法律问题研究

青年创业是近期国家解决高校毕业人群就业的新思路,但适逢金融危机时期,需求不畅,更增添了创业成功的风险,如何通过现有法律规章制度来回避创业风险、维护创业者权益,是个既重要又紧迫的议题,我们应该:首先,熟悉现有的法律法规;其次,切实遵守并且不违背相关的禁止性规定;最后,引进创新模式协助创业者增加创业成功的几率。     

Tackling an accounting coursework assignment - action research on the student perspective

The study focused upon first year undergraduates' experiences and perceptions of a major coursework assignment in accounting. The context was a modular programme with several hundred students from many different courses taking a common first year, first semester introductory accounting module. In the role of a reflective practitioner, the author adopted an action research approach, and gathered various forms of evidence including in-depth interviews with four students at key points during and after completion of their courseworks. The main issues highlighted were: (1) the effect which the university, as a new environment, has on learning in the early weeks of a course, and the fractured nature of learning in a semesterized course; (2) the personal strategies which students adopt for scheduling time on coursework, and the way in which this may differ from the expectations of staff; (3) the variety of learning approaches represented within the student group. These issues are reflected upon and implications for both the author's practice and for other practitioners are considered.     

Infrastructure,returns to scale and sovereign debt

This paper explores the nexus between the issue of sovereign debt and investment in infrastructure, emphasizing the case of economies of scale. The focus is on debt contracts that are incentive compatible. It is shown that public and private financial institutions may need to lend amounts above some threshold to force the borrowing sovereign to take full advantage of any economies of scale that may be present. Low levels of lending may or may not result in default. Sufficiently high amounts of lending may be needed to ensure repayment and may prove to be mutually beneficial.     

论高校大学生心理健康的自我认知

作为当代大学生,认识别人是很重要的,而更重要的是能够正确地认识自己。自我了解的一个方面就是自我概念,也就是对自己的看法或者对自我形象的认知。在认识自我概念的同时,还要掌握认识自己的方法。认识自己的一个潜在负面影响是：这一过程可能会突显个人的缺点,从而带来不必要的负面情绪。     

双边WTO协议对我国外贸制度的影响

与WTO成员举行双边谈判是“入世”的必要程序，谈判结果体现为中国的“承诺”，构成了中国“入世”的基本条件，并净引发我国外贸制度的改革，例如，对外贸主体范围的限制将逐步取消，外贸权与内贸权将逐步融合，数额管理和许可证管理的任意性将受到限制，服务领域将成为对外开放的主要领域等等。此外，政府外贸管理的力度将逐步减弱，外贸服务的职能将日益加强。总之，本文试图说明：加入WTO对我国贸易经济带来的挑战正在步步逼近。     

流转税改革是否优化了国民收入分配格局？

本文在考察新一轮财税改革基础上,根据1995～2013年省际数据,运用面板向量自回归（PVAR）模型,考察“营改增”对我国国民收入分配格局的影响。研究结果表明,基于“营改增”视角的新一轮财税改革优化了国民收入分配格局,一方面,流转税改革提高了居民和企业部门在国民收入分配中的所得份额;另一方面,流转税改革降低了政府部门在国民收入分配中的所得份额。同时,重点考察了“营改增”对国民收入分配格局变动的贡献程度。最后,依据本文的计量分析结果,提出优化国民收入分配格局的政策建议。     

浅析企业税收风险的成因与防范

目前，企业讨论最多的是财务风险、审计风险等，忽视了税收风险对企业影响。但随着经济的迅猛发展和交易的复杂多变性以及税收征纳过程中许多不确定因素的逐渐增多，税收风险也日益引起了人们的注意。税收风险按主体分为：企业（纳税主体）税收风险和税务部门（征税主体）税收风险。本文主要在分析产生企业税收风险原因的基础上，浅析其防范的措施，以便减弱税收风险对企业的负面影响。     

Antecedents and consequences of the perceived adjustment of Japanese expatriates in the USA

The present study was designed to better understand the antecedents and consequences of expatriate adjustment in an international assignment. The researchers surveyed Japanese expatriates assigned to the United States. Structural equation modeling was utilized to test our hypotheses and model. The results indicated that previous knowledge of the host country, language proficiency, willingness to communicate and perception of the novelty of the host culture were differentially related to expatriates' adjustment to the host country. General and work adjustments were negatively related to expatriates' intent to return early. In addition, interrelationships among the adjustment dimensions were examined and the results indicated that general adjustment leads to work adjustment, which, in turn, influences interactional adjustment. Implications for future research are presented.     

The effect of zoning on land value

Two types of zoning are identified: externality zoning, which is designed to achieve a Pareto efficient pattern of land use, and fiscal zoning, which is designed to accomplish some other objective. (The latter, for instance, may be aimed at minimizing the tax rate in a community.) The paper shows that it is not in general possible using a priori theory to predict the sign (positive or negative) of the effect of either of these forms of zoning on aggregate land value in a community. It is shown, however, that under plausible assumption it can be argued that zoning as currently practiced in many U. S. communities probably has the effect of lowering aggregate land values in the communities doing the zoning.