论中国承接金融服务离岸外包相关法律问题

吸引金融服务离岸外包已经成为一些发展中国家经济发展的新热点，中国也已将承接包括金融服务外包在内的服务外包作为下一步经济发展的新的增长点。本文从GATS角度探讨了金融服务外包的归类，这一问题涉及确认WTO成员是否在金融服务外包开放上作出承诺。本文建议中国在WTO多哈谈判中可要求有关成员承诺开放包括金融外包在内的服务外包。本文结合金融服务外包方关心的问题，着重探讨了中国承接金融服务离岸外包应注意的法律问题，如金融监管、数据信息保护、知识产权保护和网上商务税收优惠等。     

Applying free random variables to random matrix analysis of financial data. Part I: The Gaussian case

We apply the concept of free random variables to doubly correlated (Gaussian) Wishart random matrix models, appearing, for example, in a multivariate analysis of financial time series, and displaying both inter-asset cross-covariances and temporal auto-covariances. We give a comprehensive introduction to the rich financial reality behind such models. We explain in an elementary way the main techniques of free random variables calculus, with a view to promoting them in the quantitative finance community. We apply our findings to tackle several financially relevant problems, such as a universe of assets displaying exponentially decaying temporal covariances, or the exponentially weighted moving average, both with an arbitrary structure of cross-covariances.     

机载信息融合的现状与发展

论述了机载信息融合的典型需求及其应用现状,从理论研究和工程应用两个方面综述 了信息融合的模型结构,并提出适合未来作战飞机的动态信息融合体系结构。系统地梳理了 时空预处理的相关概念,概括了空间配准算法的研究现状及优缺点,指出机载空间配准研究的 紧迫性。结合工程实践,指出目标相关、状态估计和目标识别等模块处理方式与策略的重要性 ,并在此基础上归纳总结了模块处理算法,对机载信息融合算法研究及工程实践有一定的指 导作用。     

企业合并会计方法国际趋同及其启示

为了实现购买法企业合并会计实施的趋同,FASB和IASB会计准则趋同的阶段性成果是双方于2005年6月30日共同发布的企业合并准则指南征求意见稿.该征求意见稿将对今后的企业合并会计发展产生重大的影响.本文将通过对比来发现企业合并会计处理的趋势,从而为我国企业合并准则具体实施提供参考.     

USING LEGISLATION TO REDUCE ONE‐TIME PLASTIC BAG USAGE

Plastic bag litter generates serious environmental concerns and poses a risk to wildlife. As this does not seem to be a problem which can be resolved by the private sector alone, or by ‘Coasean’ negotiation, legislation is proposed, particularly focusing on ‘one‐use’ bags. This article surveys legislation worldwide, while concentrating on lessons from the United States and the United Kingdom. The issues are more complex than is often assumed. While environmentalists argue for restriction and ultimate elimination of one‐use bags, manufacturers, especially those that have reformulated the composition of their bags, see legislation as an overreaction to a problem that is already being addressed within the industry. They cite evidence that, when used within a comprehensive recycling programme, plastic bags are not only cost‐effective but a sound use of our limited resources. Bans or restrictions can have knock‐on effects which can create new problems.     

农村食品安全问题的法律应对

城市食品安全问题还没有彻底解决,农村食品安全问题又开始凸显。很多在城市消失的假冒伪劣食品堂而皇之地进入了农村市场,正日益威胁着广大农村人口的生命健康,对农村经济发展和社会稳定十分不利。主要原因有市场失灵、监管缺失、惩处力度小、农民法律意识淡薄等。为此要从加强执法力度、大力宣传法律、组建监督人员等方面入手,保证农村食品安全。     

Determinants of Mortgage Default and Consumer Credit Use: The Effects of Foreclosure Laws and Foreclosure Delays

The mortgage default decision is part of a complex household credit management problem. We examine how factors affecting mortgage default spill over to other credit markets. As home equity turns negative, homeowners default on mortgages and home equity lines of credit at higher rates, whereas they prioritize repaying credit cards and auto loans. Larger unused credit card limits intensify the preservation of credit cards over housing debt. Although mortgage nonrecourse statutes increase default on all types of housing debt, they reduce credit card defaults. Foreclosure delays increase default rates for housing and nonhousing debts. Our analysis highlights the interconnectedness of debt repayment decisions.     

我国消费信用存在的问题与对策探讨

消费信用是我国经济发展的内在动力。然而,目前我国消费信用存在着诸如消费信用品种及其提供者缺乏、风险控制能力不足、法律法规不健全等问题。今后,我们应该转变消费观念,倡导居民消费信用,健全个人消费信用体系,建立和完善相关配套法律法规等,从而使我国的消费信用更加科学有序地发展。     

创新要素流动及影响因素研究述评

从资源比较优势竞争转向创新要素优势竞争是区域竞争的新态势,以创新人才、创新技术和研发资金为主要内容的创新要素自由流动,给区域经济发展带来新的契机与挑战。随着对创新规律认识的深化,创新要素的内涵不断完善丰富。目前对创新要素的定义,有从要素论和系统论角度进行划分。要素论一般把创新要素分为人才要素、资金要素、平台要素、技术要素、社会资本要素、制度及政策要素;系统论认为创新要素主要由产出科技成果的创新活动投入的资源即直接要素,包括技术、资金、人才,以及提供支撑条件,间接推动创新活动的外部环境即间接要素,包括基础设施、社会环境、宏观政策等。本文分析了创新要素与传统生产要素的区别及特征,分析了创新要素流动的机制并对目前主流的引力模型和推拉模型进行了归纳,对影响创新要素流动的影响因素进行了分析,从国内和国际视角对创新因素流动规律进行了总结。未来需要在创新要素流动形成的流数据空间效应、技术转移测度及效应、创新要素配置效率3个方面开展深入研究。     

农业技术扩散的时间过程及空间特征分析——以陕西省苹果种植技术为例

农业科学技术只有被广大农民掌握和应用,才能转化为现实生产力,促进农业生产的发展。以陕西省苹果种植技术为例,借助"S型曲线模型"及"重力学模型"对陕西省苹果种植的时空规律进行了研究,发现陕西省苹果种植在时间序列上,其种植面积呈现在波动中上升的趋势,而在空间上,存在等级扩散与渐进扩散相结合的扩散模式,即随着空间尺度的缩减,技术扩散由明显的规模等级扩散向随距离增加扩散强度减弱的渐进式扩散转化。