国际商事仲裁有效模式理论分析

仲裁的成立应归于当事人协议选择了仲裁方式,这使得仲裁既存价值依赖仲裁有效性作为基础;研究国际商事仲裁理论,首先在于明晰仲裁协议(或仲裁条款)的基本内涵,以判断这类协调手段的实现依据。本文从仲裁协议有效性的法律判断方式出发,分析国际商事仲裁管辖权与有效仲裁协议的关系,从而设定国际商事仲裁协议独立性以及仲裁管辖的效力来源的理论模式。     

The kitsch-organization 1

The paper discusses kitsch as the discourse of depriving experience of beauty and surprise. It argues that people often construct kitsch when they organize. Three different Kitsch-Organizations are depicted: the Polish communist youth organization from the 1950-ties, a foreign enterprise operating currently in Poland, and a school of organizational behavior.

Kitsch, not being equivalent to “low” or “popular” culture is a degrading construct. Adopted as a second level metaphor to the studies of organizations, it can be of use for critical social constructivist analysis.     

基于结算业务视角的农村金融体系完善探讨——来自武汉农村商业银行的实证研究

为了推进新农村建设背景下农村金融体系的发展,从农村商业银行结算业务综合评价的角度进行实证研究。选取武汉农村商业银行系统升级后的结算业务指标为数据进行因子分析,结果表明:小额业务是影响该行结算业务最主要的影响因素,该行结算业务增长趋势较稳定。结合该行后期的发展,可采取改善金融机构基础设施建设、发展大额业务的互助担保融资体系、多渠道增加支付服务供给等措施来完善新农村金融体系。     

我国商业银行风险拨备税收待遇问题分析

按照税收中性原则的要求,只有在所得税前将资产减值损失作为成本费用及时准确地进行扣除,才能保持商业银行名义税率和实际税率相一致。对我国商业银行来说,享有直接税前扣除待遇的只有一般准备,而专项准备则不能直接在税前扣除,这一规定造成对我国商业银行的提前征税和过度征税,削弱商业银行计提风险拨备的积极性,影响风险拨备的有效性。因此,提高我国商业银行风险拨备的有效性需要进一步澄清风险拨备的内涵,调整风险拨备的税收处理方法,建立风险拨备税收减免的配套措施,修正有关资产减值损失的认定条件,逐步下放核销的审批权限。     

中国商业银行跨国经营的动因研究

在金融全球化进程不断加速的今天,国际化经营已成为各国商业银行改革和发展的必由之路。加入WTO以来,中国商业银行的境外资产和机构数量不断增加,国际化水平进一步提高。文章以邓宁的国际生产折衷理论（OLI模型）作为解释中国商业银行跨国经营动因的理论框架,通过实证研究,结果表明：商业银行的盈利能力、国际化经验、中国对东道国（地区）的对外直接投资额以及东道国（地区）的工业化程度、收入水平和银行业监管环境都对中国商业银行的跨国经营活动产生显著影响。并由此得到进一步的启示,即未来中国商业银行跨国经营活动的发展壮大将有赖于对其所具备的所有权优势、内部化优势以及区位优势更好地发挥和利用。     

农村宗族网络与农业劳动力转移的关系研究

利用中国家庭追踪调查数据(CFPS),借助OLS和Probit模型,探索了农村宗族网络与农业劳动力转移的关系,并将社会保险与商业保险作为调节变量,进一步考察了两者对劳动力转移的影响机制。研究结果表明:宗族网络为代表的非正式制度对农业劳动力转移存在积极影响;宗族网络与劳动力转移的关系在性别和家庭规模间存在明显的差异性;社会保障制度作为正式制度在宗族网络与劳动力转移间存在明显的调节作用,社会保险虽然实现了全覆盖但是待遇可携带型差,反而减弱了宗族网络对农业劳动力转移的正向影响,而商业保险弥补了社会保险的不足提升了宗族网络对劳动力转移的正向影响。在新型城镇化过程中需要积极发挥传统宗族网络关系的现代生命力,在构筑城乡一体化社会保险基础上,开发更多针对流动人口的商业保险,提升农业转移人口的生活质量。     

Commercial territory design planning with realignment and disjoint assignment requirements

A territory design problem motivated by a bottled beverage distribution company is addressed. The problem consists of finding a partition of the entire set of city blocks into a given number of territories subject to several planning criteria. Each unit has three measurable activities associated to it, namely, number of customers, product demand, and workload. The plan must satisfy planning criteria such as territory compactness, territory balancing with respect to each of the block activity measures, and territory connectivity, meaning that there must exist a path between any pair of units in a territory totally contained in it. In addition, there are some disjoint assignment requirements establishing that some specified units must be assigned to different territories, and a similarity with existing plan requirement. An optimal design is one that minimizes a measure of territory dispersion and similarity with existing design. A mixed-integer linear programming model is presented. This model is unique in the commercial territory design literature as it incorporates the disjoint assignment requirements and similarity with existing plan. Previous methods developed for related commercial districting problems are not applicable. A solution procedure based on an iterative cut generation strategy within a branch-and-bound framework is proposed. The procedure aims at solving large-scale instances by incorporating several algorithmic strategies that helped reduce the problem size. These strategies are evaluated and tested on some real-world instances of 5000 and 10,000 basic units. The empirical results show the effectiveness of the proposed method and strategies in finding near optimal solutions to these very large instances at a reasonably small computational effort.     

我国上市商业银行财务风险评价体系研究

商业银行的财务安全对于银行的稳健运行具有重要的意义.从财务风险的角度对商业银行的风险进行了分析,建立了商业银行财务风险评价指标体系,运用主成分分析法对我国10家主要的上市商业银行的财务风险状况进行了评价,并提出商业银行财务风险防范的主要措施.     

商誉的社会价值

商誉的社会价值就是商业信誉对社会的影响和作用,良好的商业信誉可以增加社会的信任感,提高企业的知名度,避免企业的生存危机,给社会民众带来信心和稳定感。建立商誉的根本要诀是诚信。由于商誉对企业发展十分重要,必须予以高度重视。     

关于国有商业银行降低不良贷款的思考

国有商业银行不良贷款的形成,是特定时期内诸多因素共同作用的结果,它长期制约着国有商业银行的正常运营。因此,降低不良贷款成为国有商业银行当前的首要任务。为此,文章对实现降低不良贷款目标的可能性进行了分析,并就降低不良贷款提出了下列对策建议:加大对资产管理公司资本金的投入,以进一步扩大剥离范畴;尝试运用非诉讼手段处置不良贷款;建立个人破产制度,保护债权人的合法权益等。