论不当联结禁止原则对行政管理创新的规制——以创新的法律界限为归宿

在裁量空间许可的范围内,为了实现行政目的,行政机关可能会倾向于运用一切可能手段,并会冠以创新之名。不当联结禁止原则要求行政目的和手段之间必须要有实质、合理的内在联结,并从多维度展开对行政管理创新的内容规制。在现代法治社会,对手段价值的尊重要优先于对目的价值的尊重,若创新的手段违反了不当联结禁止原则,即使目的正当,创新也不符合法治的要求。由于我国对该原则尚未有实定法的规定,在进行司法审查时可以把对该原则的违反归人滥用职权的范畴,为了更好的发挥该原则裁判基准的作用,可以借鉴有关国家和地区的做法在实定法中把其明确化。     

跨国融资:会计的障碍与对策

随着我国加入WTO后融入全球经济一体化的不断深入,我国企业的跨国融资活动将迅猛发展。然而由于传统和体制方面的因素形成我国现有的会计体制,特别会计准则方面的差异给我国企业进行跨国融资活动造成了障碍,因而我国应该建立满足国际投资者需求的会计准则体系,走会计国际化的道路,才能适应资本国际流动的需要。     

黑格尔辩证法的真正内涵

在阐述黑格尔辩证法的基础上,对黑格尔辩证法的本质,即概念辩证法进行了分析,看到了概念发展的原因是自身的矛盾在起着推动作用,从而完成其三个环节的运动,即肯定、否定、否定之否定。由此揭示了黑格尔辩证法的真正内涵,即纯粹概念自身发展的辩证法。     

On the maximization of likelihoods belonging to the exponential family using a Levenberg–Marquardt approach

The Levenberg–Marquardt algorithm is a flexible iterative procedure used to solve non-linear least-squares problems. In this work, we study how a class of possible adaptations of this procedure can be used to solve maximum-likelihood problems when the underlying distributions are in the exponential family. We formally demonstrate a local convergence property and discuss a possible implementation of the penalization involved in this class of algorithms. Applications to real and simulated compositional data show the stability and efficiency of this approach.     

Inference based on progressive Type I interval censored data from log-normal distribution

This article considers inference for the log-normal distribution based on progressive Type I interval censored data by both frequentist and Bayesian methods. First, the maximum likelihood estimates (MLEs) of the unknown model parameters are computed by expectation-maximization (EM) algorithm. The asymptotic standard errors (ASEs) of the MLEs are obtained by applying the missing information principle. Next, the Bayes’ estimates of the model parameters are obtained by Gibbs sampling method under both symmetric and asymmetric loss functions. The Gibbs sampling scheme is facilitated by adopting a similar data augmentation scheme as in EM algorithm. The performance of the MLEs and various Bayesian point estimates is judged via a simulation study. A real dataset is analyzed for the purpose of illustration.     

Optimal impulse control for dividend and capital injection with proportional reinsurance and exponential premium principle

This article supposes that a large insurance company can control its surplus process by reinsurance, paying dividends, or injecting capitals. The exponential premium principle and proportional reinsurance are adopted in business activities. We investigate the general situation that the company needs to pay both proportional and fixed costs for dividends and capital injections. The object of the company is to determine an optimal joint reinsurance–dividend–capital injection strategy for maximizing the expected present value of dividends less capital injections until the time of bankruptcy. In both cases of non cheap and cheap reinsurance, we obtain the explicit solutions for value function and optimal strategy.     

Construction of some mixed two- and four-level regular designs with GMC criterion

General minimum lower-order confounding (GMC) criterion is to choose optimal designs, which are based on the aliased effect-number pattern (AENP). The AENP and GMC criterion have been developed to form GMC theory. Zhang et al. (2015 Zhang, T.F., Yang, J.F., Li, Z.M., Zhang, R.C. (2015). Construction of regular 2ⁿ4¹ designs with general minimum lower-order confounding. Commun. Stat. - Theory Methods 46:2724–2735.[Taylor &; Francis Online], [Web of Science ®] , [Google Scholar]) introduced GMC 2ⁿ4^m criterion for choosing optimal designs and constructed all GMC 2ⁿ4¹ designs with N/4 + 1 ? n + 2 ? 5N/16. In this article, we analyze the properties of 2ⁿ4¹ designs and construct GMC 2ⁿ4¹ designs with 5N/16 + 1 ? n + 2 < N ? 1, where n and N are, respectively, the numbers of two-level factors and runs. Further, GMC 2ⁿ4¹ designs with 16-run, 32-run are tabulated.     

Multi‐Case Review of the Application of the Precautionary Principle in European Union Law and Case Law

The precautionary principle was formulated to provide a basis for political action to protect the environment from potentially severe or irreversible harm in circumstances of scientific uncertainty that prevent a full risk or cost‐benefit analysis. It underpins environmental law in the European Union and has been extended to include public health and consumer safety. The aim of this study was to examine how the precautionary principle has been interpreted and subsequently applied in practice, whether these applications were consistent, and whether they followed the guidance from the Commission. A review of the literature was used to develop a framework for analysis, based on three attributes: severity of potential harm, standard of evidence (or degree of uncertainty), and nature of the regulatory action. This was used to examine 15 pieces of legislation or judicial decisions. The decision whether or not to apply the precautionary principle appears to be poorly defined, with ambiguities inherent in determining what level of uncertainty and significance of hazard justifies invoking it. The cases reviewed suggest that the Commission's guidance was not followed consistently in forming legislation, although judicial decisions tended to be more consistent and to follow the guidance by requiring plausible evidence of potential hazard in order to invoke precaution.     

透析西方文化对语言的影响倡导文化原则

在跨文化交际中常常会产生文化冲突,这大多是由于文化差异所造成的.通过语言和文化的互相影响又互相促进的关系,在学习第二语言时,必须同步学习第二文化.为了避免忽视文化对语言的影响,特别推出三个方面的文化原则(1)对目标文化中的认知和了解;(2)吸收目标文化中的有益成分;(3)注意对比、对照本土文化和目标文化.