刑事违法性功能论

大陆法系违法性理论具有限制刑罚权发动和保障人权的功能 ,有利于罪刑法定和刑法实质正义的实现。我国刑事违法性依附于社会危害性而存在 ,不具有实体内容和独立品格。刑事违法性评价由于没有和社会危害性评价形成层次鲜明的递进式结构 ,造成我国刑事违法性理论的功能缺失。丰富我国的刑事违法性概念 ,构建双层次刑事违法性评价机制 ,是完善刑事违法性理论和实现其功能的当然选择     

论企业价值评估与全面价值管理

企业价值取决于预期现金流量的折现值或投资资本加预计经济利润现值。经济利润法与现金流量法相比 ,更具有与企业价值相关联又便于层层分解实际考核的双重优点。对经济利润的投资资本回报率等指标进一步分解 ,可形成对利润表和资产负债表相关价值链的全员全过程的全面系统管理。通过建立价值管理的保证体系 ,培植价值管理的企业文化 ,制订严密的循环管理程序 ,能有效地创造企业价值。     

饭店收入资本化估价方法应用分析

随着饭店市场竞争加剧,饭店并购日益增加,由此带来饭店估价问题。各国估价机构先后提出一系列估价方法,为饭店交易提供定价依据。近年来,我国饭店业开始面临这个问题,如何合理地评估饭店价格成为交易各方关注的焦点。在介绍国外传统饭店估价方法的基础上,重点介绍基于企业实体的收入资本化估价方法,并从多个角度对这些方法进行综合评价,试图为我国饭店估价提供一种新的思路。     

Air Pollution and Mortality: Quantification and Valuation of Years of Life Lost

To analyze the loss of life expectancy (LLE) due to air pollution and the associated social cost, a dynamic model was developed that took into account the decrease of risk after the termination of an exposure to pollution. A key parameter was the time constant for the decrease of risk, for which estimates from studies of smoking were used. A sensitivity analysis showed that the precise value of the time constant(s) was not critical for the resulting LLE. An interesting aspect of the model was that the relation between population total LLE and PM2.5 concentration was numerically almost indistinguishable from a straight line, even though the functional dependence was nonlinear. This essentially linear behavior implies that the detailed history of a change in concentration does not matter, except for the effects of discounting. This model was used to correct the data of the largest study of chronic mortality for variations in past exposure, performed by Pope et al. in 1995; the correction factor was shown to depend on assumptions about the relative toxicity of the components of PM2.5. In the European Union, an increment of 1 microg/m3 of PM2.5 for 1 year implies an average LLE of 0.22 days per person. With regard to the social cost of an air pollution pulse, it was found that for typical discount rates (3% to 8% real) the cost was reduced by a factor of about 0.4 to 0.6 relative to the case with zero discount rate, if the value of a life year was taken as given; if the value of a life year was calculated from the "value of statistical life" by assuming the latter as a series of discounted annual values, the cost varied by at most +/-20% relative to the case with zero discount rate. To assess the uncertainties, this study also examined how the LLE depended on the demographics (mortality and age pyramid) of a population, and how it would change if the relative risk varied with age, in the manner suggested by smoking studies. These points were found to have a relatively small effect (compared to the epidemiological uncertainties) on the calculated LLE.     

试论善恶评价的主体与客体

善恶评价是一种认识活动 ,其认识活动的实现必须依据两大要素 ,即善恶评价的主体与客体。因此 ,分析与探讨善恶评价的主体与客体及其二者的关系 ,对于我们深入地把握善恶评价的活动机制和结构有着重要的意义。     

论纳税评估的适法性

纳税评估是一种存在争议的制度。纳税评估本质上是一种具有自治精神的适法性行为,且不适合列入《税收征管法》的具体条文。目前需要做的工作除了技术层面的改进以外,还应该尽快明确纳税评估工作的属性,以理顺我国的税收征管体系。     

Minimax D-optimal designs of contingent valuation experiments: willingness to pay for environmentally friendly clothes

This paper demonstrates how to plan a contingent valuation experiment to assess the value of ecologically produced clothes. First, an appropriate statistical model (the trinomial spike model) that describes the probability that a randomly selected individual will accept any positive bid, and if so, will accept the bid A, is defined. Secondly, an optimization criterion that is a function of the variances of the parameter estimators is chosen. However, the variances of the parameter estimators in this model depend on the true parameter values. Pilot study data are therefore used to obtain estimates of the parameter values and a locally optimal design is found. Because this design is only optimal given that the estimated parameter values are correct, a design that minimizes the maximum of the criterion function over a plausable parameter region (i.e. a minimax design) is then found.     

居民对环境友好农产品的消费意愿及影响因素分析——基于对武汉市居民的问卷调查

城镇居民是农产品的重要消费群体,其对农药化肥施用量较少的环境友好农产品的消费意愿,将直接影响到农田生态系统的健康发展。通过随机调查武汉市城镇居民对农田生态系统的认知状况及消费意愿,应用条件价值法分析居民对减少农产品农药化肥施用量的意愿及支付额度。研究表明,当化肥施用量减少50%时,居民愿意较高出普通农产品0.60元/kg的溢价购买环境友好农产品;当农药施用量较当前减少50%,居民愿意较高出普通农产品0.68元/kg的溢价购买环境友好农产品;当化肥及农药施用量均减少50%时,居民愿意多支付价格为0.94元/kg的溢价消费环境友好农产品。居民对减少农药化肥施用量的环境友好农产品的支付价格与其教育程度、月收入和家庭人口数呈正相关关系,尤其家里有未成年子女的居民支付意愿明显高于其他人群。     

新旧会计准则下会计信息价值相关性比较研究

本文以我国A股上市公司2004—2009年数据为样本,以Ohlson(1995)模型为基础模型,对比研究了新旧会计准则下会计信息价值相关性在不同经济背景下的差异,进一步研究了新旧准则下会计处理存在重大差异报表项目的价值相关性。研究结果表明:在不同的经济背景下会计信息价值相关性存在差异,但新准则下会计信息价值相关性更高且更加稳定;新准则对金融资产、固定资产及无形资产会计处理的新规定不但提高了相关会计信息的价值相关性,而且有关无形资产的新规定对企业技术创新和价值提升起到了推动作用。     

论人力资源价值计量的原理 --复杂劳动还原为简单劳动的问题

人力资源的价值计量一直是人力资源会计的一大难题,而要进行人力资源的价值计量又必须从理论上解决复杂劳动还原为简单劳动的问题。按照马克思主义的价值形成理论,复杂劳动是倍加的简单劳动,可以采用因素分析法和复杂系数法进行还原,进而解决复杂劳动价值量的实现问题。