中国企业集团内交易与转移定价的规制

由于"企业性"和"市场性"特征,企业集团可能因其内部关联交易与转移定价而实施单个企业所无法运用的市场行为以谋求不当利益。因此,对企业集团(尤其是跨国公司)内不公平的关联交易与转移定价进行规制具有重要意义。本文简述环境变革对企业内交易与转移定价的影响,剖析企业集团内关联交易与转移定价引发的不当市场行为,如操纵利润、交叉补贴、逃废债务、垄断性并购等,并着重从税法、会计制度、反垄断法、公司法等方面提出对中国企业集团不当的市场行为进行规制,尤其是对企业集团内不公平的关联交易与转移定价进行系统规制的政策建议。     

Testing transition probability matrix of a multi-state model with censored data

In this paper, we develop procedures to test hypotheses concerning transition probability matrices arising from certain nonhomogeneous Markov processes. It is assumed that the data consist of sample paths, some of which are observed until a certain terminal state, and the other paths are censored. Problems of this type arise in the context of multi-state models relevant to Health Related Quality of Life (HRQoL) and Competing Risks. The test statistic is based on the estimator for the associated intensity matrix. We show that the asymptotic null distribution of the proposed statistic is Gaussian, and demonstrate how the procedure can be adopted for HRQoL studies and competing risks model using real data sets. Finally, we establish that the test statistic for the HRQoL has greatest local asymptotic power against a sequence of proportional hazards alternatives converging to the null hypothesis.     

胆固醇代谢紊乱及其相关疾病的研究进展

胆固醇是生命活动必不可少的脂类物质,胆固醇浓度过高或者过低均对人体有害。但由体内胆固醇水平过高引起高胆固醇血症,是导致动脉粥样硬化、脑中风和冠心病的重要危险因素之一。人体内胆固醇有两种来源:以乙酰辅酶A为原料从头合成,或者通过小肠从食物中吸收。现今,过量的胆固醇摄取是引起高胆固醇血症的重要原因。胆固醇在小肠中的吸收是一个复杂的、多步骤的连续分解、转运以及重新酯化的过程。其中Niemann-Pick C1 Like 1(NPC1L1)蛋白介导肠道中胆固醇进入血液,是胆固醇吸收的限速步骤。胆固醇转运蛋白(CETP)介导血浆脂蛋白之间胆固醇的转运,在胆固醇逆转运过程中发挥关键作用。研究表明抑制外源性胆固醇的吸收和转运能够较好地降低血液中胆固醇的浓度,有效预防和降低心血管疾病的发生。本文重点总结了胆固醇代谢紊乱的相关疾病和肠道胆固醇吸收的分子途径、调控机制、药物研发现状。     

新农村建设是新的发展方式的选择

我国“三农”问题缘于长期的小生产方式。社会主义新农村建设是我国现代化建设中重大历史任务。新农村建设是全面建设，但最根本的是新发展方式的选择，农业产业化和农业现代化乃是重中之重。     

Multi-level analysis of cultural phenomena: The role of ERPs approach to prejudice

Brain processes and social processes are not as separated as many of our Social Psychology and Neuroscience departments. This paper discusses the potential contribution of social neuroscience to the development of a multi-level, dynamic, and context-sensitive approach to prejudice. Specifically, the authors review research on event related potentials during social bias, stereotypes, and social attitudes measurements, showing that electrophysiological methods are powerful tools for analyzing the temporal fine-dynamics of psychological processes involved in implicit and explicit prejudice. Meta-theoretical implications are drawn regarding the social psychological modeling of social attitudes, and for the integration of social neuroscience into a multi-level account of cultural behavior.     

一个未竟的话题——理趣

本文介绍了理趣这个写作美学术语形成发展的轨迹以及诗文产生理趣的条件和途径 ,并着重论述了“理”作为审美对象能够成“趣”的原因     

关联方交易的特点及披露原则

在我国 ,会计信息失真的现象是比较普遍的。关联方交易因其非公平性是导致会计信息失真的一个主要原因。关联方交易的目的通常是为了调节利润、减少税赋。由于关联方交易的隐蔽性使投资者在进行投资决策时难以判断 ,因而必须有一定的规则来确保关联方交易的披露。     

Randomization procedures for analyzing clinical trial data with treatment related withdrawals

The problem of treatment related withdrawals has not been fully addressed in the statistical literature. Statistical procedures which compare efficacies of treatments when withdrawals may occur prior to the conclusion of a study are discussed. A unified test statistic which incorporates all available data, not just the last values and adjusts for withdrawal patterns, proportion of withdrawals, and level of response prior to withdrawal has been developed with the help of data- dependent scoring schemes. A randomization technique has been developed to compute an empirical significance level for each scoring system under both the Fulldata and Endpoint data for a specified parameter configuration. The proposed methods have been applied to a subset (Allen Park Hospital) of the VA study 127.     

Homogeneity Tests for Related Samples Under Censoring

We propose nonparametric homogeneity tests for related samples against much wider than location (or scale) class of alternatives including possible crossings of marginal cumulative distribution functions. The tests can be used in the case of complete and censored samples. Asymptotic distribution of the test statistics is investigated.     

嫌疑人近亲属受牵连境遇重塑

刑事案件中嫌疑人近亲属面临受牵连的境遇。为充分实现其人权保障，需要在反思嫌疑人近亲属受牵连境遇的基础上，针对受牵连境遇的具体表现，建构嫌疑人近亲属国家赔偿制度、精神损害赔偿制度以及有限侦查知情权构成的权利体系，以重塑嫌疑人近亲属受牵连境遇。