企业经营活动中的税收筹划问题

在企业经营活动中,对企业采购、销售、成本费用的核算、财务成果与分配等各个环节进行税收筹划,有助于企业减轻税负获得更多的税收利益。     

On robust forecasting in dynamic vector time series models

In this article, robust estimation and prediction in multivariate autoregressive models with exogenous variables (VARX) are considered. The conditional least squares (CLS) estimators are known to be non-robust when outliers occur. To obtain robust estimators, the method introduced in Duchesne [2005. Robust and powerful serial correlation tests with new robust estimates in ARX models. J. Time Ser. Anal. 26, 49–81] and Bou Hamad and Duchesne [2005. On robust diagnostics at individual lags using RA-ARX estimators. In: Duchesne, P., Rémillard, B. (Eds.), Statistical Modeling and Analysis for Complex Data Problems. Springer, New York] is generalized for VARX models. The asymptotic distribution of the new estimators is studied and from this is obtained in particular the asymptotic covariance matrix of the robust estimators. Classical conditional prediction intervals normally rely on estimators such as the usual non-robust CLS estimators. In the presence of outliers, such as additive outliers, these classical predictions can be severely biased. More generally, the occurrence of outliers may invalidate the usual conditional prediction intervals. Consequently, the new robust methodology is used to develop robust conditional prediction intervals which take into account parameter estimation uncertainty. In a simulation study, we investigate the finite sample properties of the robust prediction intervals under several scenarios for the occurrence of the outliers, and the new intervals are compared to non-robust intervals based on classical CLS estimators.     

建国初期的城市公共卫生治理述论

建国初期党和政府面对民众居住环境问题,像厕所和垃圾问题等,以及饮用水问题等多种公共卫生的建置课题,大力开展城市公共卫生宣传和教育,积极采取有效措施,实施重点建设和重点改造,加强环境卫生工程建设,努力改善民众居住环境,使城市公共卫生事业取得了巨大成就.有力地保障了人民的健康安全,保障了我国经济建设的顺利进行.     

农民税外负担的产权分析

本文运用法律经济学的方法研究农民负担的产权制度根源，并探讨通过将债权性质的承包经营权转化为物权性质的农地使用权来进一步明晰农户与农村集体经济组织、政府之间的产权关系，保护农户、集体、政府三方的合法利益     

Conversations with Suwanrang: The Treatment Relationship in Cultural Context

Due to the changing cultural composition of the U.S., social workers are increasingly working with clients from different cultures. As a result of globalization, our schools of social work are training international students who return home to work in their native countries and take with them our theories and models of practice. It is essential that, as a profession, we address questions about the relevance of our models to work with clients from different cultures. This paper will use theoretical concepts from anthropology and data from field research with Suwanrang, a social worker in Northern Thailand to address these issues. The implications of the debate between universalist, relativist, and cultural pluralist perspectives within anthropology for psychodynamic, developmental models and social work treatment will be explored. The paper will focus on the ways the treatment relationship is shaped by and varies with culture     

对新疆农业发展中存在的几个突出问题的思考

本文以现阶段新疆农业发展中存在的几个突出问题入手,分析了现阶段新疆农业发展中的矛盾所在。     

西部民族地区居民收入差距现状及对策研究

西部大开发以来,伴随着居民收入的提高,西部民族地区居民收入差距呈不断扩大的态势。这种收入差距主要体现在东西部地区之间、城乡之间、行业之间及不同群体之间。市场经济不存在自动调节收入差距扩大的机制,政府必须采取强有力的、系统全面的调节措施,才能防止收入差距继续扩大,避免贫富分化、积重难返。     

关于我国外汇储备规模的研究与分析

外汇储备是衡量一国综合国力的主要指标之一,肩负着调节国际收支、稳定汇率的重任。截至2006年2月底,我国外汇储备规模为8537亿美元,位居全球第一。庞大外汇储备在带来诸多好处的同时,也反衬着国内经济失衡的持续。因此,有必要对我国外汇储备的规模问题进行深入的审视,根据国际国内实际情况确定客观、适度的外汇储备规模,化解我国外汇储备过高、低效的矛盾。     

构建和谐社会要着力消除"教育贫困"

构建和谐社会是党的十六大提出的执政理念,已成为当今社会生活的主题词。和谐社会之本在于人,而人的成长培养在于教育,构建和谐社会离不开教育这块基石。教育贫困指现行教育系统在运作过程中事实上所产生的各种问题,它分为外显的贫困和内隐的贫困。教育贫困最基本的表现形式就是教育不公和教育不均衡发展,只有解决好这两个显著而又突出的问题,才能真正消除教育贫困,从而实现和谐社会的构建。     

科技成果转化的知识产权制度障碍及其对策

科技成果转化的知识产权制度障碍,是指影响或阻碍科技成果转化的知识产权制度诸因素的总称,其本质是人为的社会体制或制度与科技发展内在客观规律之间冲突的具体体现;完善知识产权制度、提高科技研发人员自身素质、健全中介服务体系、加强政策法律导向和市场调节作用等,是消除该类障碍的主要途径和措施。