章程股权转让限制的比例原则审查

我国《公司法》对有限公司章程进行股权转让限制做出了授权性规定,但是却没有明确其合法性范围,实践中存在大股东利用资本多数决原则修改章程,侵害股权自由转让权利的现象。实务界对于限制措施的合法性分析存在滥用人合性、分类不合理等问题,理论界虽然提出了多种学说,但是却仍存在正当性不足、分类标准模糊和可操作性差等问题。比例原则审查由其四个子原则构成,具有较强的逻辑性和可操作性,能够充分保证限制措施与人合性保护目的之间的均衡。适用比例原则进行审查符合该原则的本质特征,具有可行性。比例原则能够从手段与目的关联性、限制强势主体滥用权利的角度,对其合法性展开审查。     

商务英语专业学生文化语用迁移现象探究 ——以拒绝言语行为为例

The Cultivation Objective of Business English is to enable students to have better intercultural communication competence and practical abilities in business English. Therefore, the intercultutal communcation competence is one of the inevitable targets for cultivating Business English majors . After analyzing the refusal strategies adopted by the 67 targets in this research, the author finds that in the four social situations their refusal strategies were more or less influenced by Chinese Culture so as to cause the pragmatic failure. Such phenomenon is called socio-pragmatic transfer. Therefore, this paper tends to discuss the reasons for such transfer and give some suggestions for English teaching.     

Managing emotions in mergers and acquisitions

Motivation in HRD has traditionally been conceptualized as motivation to learn or motivation to train. This paper argues that this concept of motivation is too limited because it does not incorporate motivation to use learning to improve performance. Instead, a higher-order construct called motivation to improve work through learning proposed. The theoretical rationale for this higher-order construct is presented along with proposed measures. A confirmatory factor analysis is reported which provides initial evidence of validity. Implications for HRD research and practice are discussed.     

Model Identification in Dynamic Regression (Distributed Lag) Models

Dynamic regression models (also known as distributed lag models) are widely used in engineering for quality control and in economics for forecasting. In this article I propose a procedure for specifying such models in practice. The proposed procedure requires no prewhitening and can directly handle the nonstationary series. Furthermore, the procedure cross-validates prior beliefs about causal relationships between variables with empirical findings to ensure the suitability of model structure. An illustrative example is given.     

完善民族地区教育财政转移支付制度的迫切性及对策思考

民族地区教育具有多重的正外部性.本文论述搞好民族地区教育财政转移支付制度的迫切性,并结合教育事业和民族地区的特点,尝试提出完善这一制度的对策思路.     

供应链协同下的库存成本优化及分配分析研究

供应链协同是供应链发展的重要方向,也是最先进的供应链管理模式。在供应链协同的条件下,整个供应链的成本得到优化,通过库存成本模型分析了一个由制造商和供应商组成的二级供应链的库存成本在供应链协同前后的变化。得出结论:在供应链协同后供应链总体的库存成本达到理想状态,制造商的库存成本大幅度降低,但供应商的库存成本有所升高,在成本转移支付下可以弥补供应商的损失,以促进整个供应链的优化。并在供应链中供应商与制造商的成本转移支付上提出定量支付的建议。     

英汉语“狗”文化差异及其翻译

英汉两种文化由于历史、传统、宗教、地理等方面的因素，表现出很大的差异。在翻译中如果忽视这些文化差异，势必会造成错译、死译。动物文化是文化中一个重要的组成部分，狗又是中西文化中最具代表性的一种动物。首先对比狗在中西文化中的差异，然后在狗的翻译中分三个方面进行分析，阐述了其翻译过程中的复杂性和灵活性，以使译文能够准确、完整地传递所承载的信息。     

A Risk-sharing Approach to Transfer Pricing and Incentive Compensation Problems under Exchange Rate Uncertainty*

This study examines the transfer pricing and incentive compensation problems in a multinational enterprise facing currency risk. It is shown that, in the presence of diverse risk preferences among managers, the Hirshleifer (1956) transfer pricing rule results in inefficient resource allocation decisions by division managers. Following the approach developed by Kanodia (1979), two transfer pricing and compensation systems are proposed. The proposed systems enable central management to achieve efficient resource allocation and partial or global risk sharing. It is also argued that the proposed plans can be implemented in conjunction with existing transfer pricing systems that primarily serve tax and tariff concerns.     

四大区域财政均等化考量

"东部、中部、西部、东北"四大区域财政能力是否均等关系到能否实现区域公共服务均等化和促进区域协调发展.通过研究发现,经过转移支付的调节,四大区域间财政均等化的水平有所改进,但区域内东部、西部地区的财政非均衡性较为明显,转移支付的财力均等化效果一般.在引入区域财政标准人分配模型后,度量出均等化区域内各省财力均等化的真实缺口,表现为中部、东北地区的财力均等化缺口较小,标准人财力分配比较均衡,而东部、西部地区的标准人实际财政支出与标准财力的缺口较大.据此,建议提高中央对各区域纵向转移支付的均等化水平,及构建区域财政横向均衡与转移支付制度,以提升区域财政均等化水平.     

中国区域财政公共服务支出地区差距的度量及分解:1995～2010

文章采用1995～2010年中国财政公共服务支出数据,测度和勾勒出分税制改革实施以来中国财政公共服务支出的空间非均衡分布特征。分析了财政公共服务支出规模、力度和增加值的地区差距,并运用泰尔指数对财政公共服务支出地区差距变化的区域构成以及区域间和区域内差距的变化过程进行比较分析。研究指出:国家财政公共服务政策应着力于缩小落后地区与东部地区的差距;建立以公共服务产出为导向的转移支付制度;加强区域间公共服务支出的协调发展,以缩小不断扩大的区域间差距。