银行秘密与国际税收情报交换法律问题研究

银行秘密作为银行保密义务的客体,是构成健全银行体系的一项基本要求.在经济全球化的背景之下,国际税收情报交换制度由于在促进国际税务合作、反逃避税方面的重大作用,受到越来越多国家和地区的关注.在坚持维护客户情报秘密性的银行保密义务与试图获得银行客户信息并在相关国家税务主管当局之间进行披露和使用的国际税收情报交换制度之间存在着冲突.为协调二者的冲突,必须对两项制度都进行一定程度的限制,共同抑制,从而达到化解冲突的目的.     

公众参与政府规章制定的模式创新

为了提高政府规章制定的水平与质量，必须改革传统的政府规章制定模式，并在公众参与政府规章制定机制与制度创新方面做出有效的探索，建立与健全公众参与政府规章制定的新模式。     

失业人员子女教育资源获得的实证分析及根本途径

失业人员子女教育资源获得研究具有重要的现实意义。对湖南长沙等城市失业人员子女教育资源获得状况的实证研究表明,失业人员子女获得的教育资源较少,质量不高;失业人员的文化程度、家庭收入、对子女教育的态度与教育资源获得状况显著相关。教育支持不足是失业人员子女教育资源缺失的重要原因;提升失业人员人力资本和社会资本,是保证教育资源获得的根本途径。     

国外反生产行为研究回顾与展望

近年来,反生产行为引起了众多学者的研究兴趣,并产生了丰富的研究成果。本文首先对反生产行为的内涵、结构维度进行深入剖析和总结,进而从个体因素和情景因素两个方面对反生产行为的前因变量进行了系统梳理,最后探讨了反生产行为的潜在积极影响和消极影响。在此基础上,从结构维度、前因变量、动机、潜在影响以及中国本土化研究几个方面提出了未来的研究方向。     

壮族嘹歌与苏格兰民歌中思维原型对比研究——以壮族嘹歌之《三月歌》和苏格兰民歌之（The Twa Corbies）为例

壮族嘹歌和苏格兰民歌分别由壮族劳动人民和苏格兰劳动人民创作,充分体现了两种不同民族的社会生活。壮族嘹歌是中国民间文学的瑰宝,《平果壮族嘹歌》已经被列入国家非物质文化遗产名录。苏格兰民歌是英国文学的重要组成部分,源远流传。通过壮族嘹歌与苏格兰民歌中思维原型的比较,可以更清楚地了解壮人和苏格兰人的民族性格、思维方式,为壮族及壮族文化走向世界提供一些借鉴。     

A fast Monte Carlo expectation–maximization algorithm for estimation in latent class model analysis with an application to assess diagnostic accuracy for cervical neoplasia in women with atypical glandular cells

In this article, we use a latent class model (LCM) with prevalence modeled as a function of covariates to assess diagnostic test accuracy in situations where the true disease status is not observed, but observations on three or more conditionally independent diagnostic tests are available. A fast Monte Carlo expectation–maximization (MCEM) algorithm with binary (disease) diagnostic data is implemented to estimate parameters of interest; namely, sensitivity, specificity, and prevalence of the disease as a function of covariates. To obtain standard errors for confidence interval construction of estimated parameters, the missing information principle is applied to adjust information matrix estimates. We compare the adjusted information matrix-based standard error estimates with the bootstrap standard error estimates both obtained using the fast MCEM algorithm through an extensive Monte Carlo study. Simulation demonstrates that the adjusted information matrix approach estimates the standard error similarly with the bootstrap methods under certain scenarios. The bootstrap percentile intervals have satisfactory coverage probabilities. We then apply the LCM analysis to a real data set of 122 subjects from a Gynecologic Oncology Group study of significant cervical lesion diagnosis in women with atypical glandular cells of undetermined significance to compare the diagnostic accuracy of a histology-based evaluation, a carbonic anhydrase-IX biomarker-based test and a human papillomavirus DNA test.     

Comparing Two Survival Time Distributions: An Investigation of Several Weight Functions for the Weighted Logrank Statistic

In survival analysis, it is often of interest to test whether or not two survival time distributions are equal, specifically in the presence of censored data. One very popular test statistic utilized in this testing procedure is the weighted logrank statistic. Much attention has been focused on finding flexible weight functions to use within the weighted logrank statistic, and we propose yet another. We demonstrate our weight function to be more stable than one of the most popular, which is given by Fleming and Harrington, by means of asymptotic normal tests, bootstrap tests and permutation tests performed on two datasets with a variety of characteristics.     

Lp (1 < p ⩽ 2) solutions of one-dimensional BSDEs whose generator is weakly monotonic in y and non-Lipschitz in z

ABSTRACT

In this paper, we start with establishing the existence of a minimal (maximal) L^p (1 < p ? 2) solution to a one-dimensional backward stochastic differential equation (BSDE), where the generator g satisfies a p-order weak monotonicity condition together with a general growth condition in y and a linear growth condition in z. Then, we propose and prove a comparison theorem of L^p (1 < p ? 2) solutions to one-dimensional BSDEs with q-order (1 ? q < p) weak monotonicity and uniform continuity generators. As a consequence, an existence and uniqueness result of L^p (1 < p ? 2) solutions is also given for BSDEs whose generator g is q-order (1 ? q < p) weakly monotonic with a general growth in y and uniformly continuous in z.     

是什么使我们陷入非理性陷阱

在金融市场上,投资者经常表现出非理性行为,那么,什么样的投资者才能更好地避开金融投资中的非理性陷阱呢?本文使用生存分析方法,通过Cox比例模型,对基金投资者卖出行为的概率进行了研究。这种方法不仅可以避免为生存时间设定一个具体的概率分布;同时还可以方便地将时依协变量纳入方程之中进行分析,研究各种变量对生存时间的影响。通过对2002-2010年期间我国6290个机构投资者和101多万个人投资者投资行为的分析,我们发现基金投资者个体的"成熟度"和"投资经验"能在很大程度上减少甚至消除其在金融市场上的行为偏差。研究还发现了投资者的"成熟度"和"投资经验"对处置效应的影响程度的非对称性。     

Polynomial time approximation schemes for minimum disk cover problems

The following planar minimum disk cover problem is considered in this paper: given a set D\mathcal{D} of n disks and a set ℘ of m points in the Euclidean plane, where each disk covers a subset of points in ℘, to compute a subset of disks with minimum cardinality covering ℘. This problem is known to be NP-hard and an algorithm which approximates the optimal disk cover within a factor of (1+ε) in O(mn^{O(\frac1e2log2\frac1e)})\mathcal{O}(mn^{\mathcal{O}(\frac{1}{\epsilon^{2}}\log^{2}\frac{1}{\epsilon})}) time is proposed in this paper. This work presents the first polynomial time approximation scheme for the minimum disk cover problem where the best known algorithm can approximate the optimal solution with a large constant factor. Further, several variants of the minimum disk cover problem such as the incongruent disk cover problem and the weighted disk cover problem are considered and approximation schemes are designed.