海关估价中纳税义务人的权利

作为世界贸易组织的成员国,中国必须遵守一揽子协定之一《海关估价守则》的规定,对海关估价活动进行规范。但中国现行审价办法的某些规定与《海关估价守则》的规定并不完全一致。分析二者的不同之处及原因,并提出解决的建议,以期完善中国审定进出口货物完税价格的有关规范。     

The social cost of the Black Saturday bushfires

The Intergovernmental Panel on Climate Change have predicted with high confidence that the risk of bushfires will increase in the future. As this risk increases, so too does the need for appropriate policy responses. In developing these responses, costs need to be weighed against benefits. To fully appreciate the benefits of bushfire risk mitigation policies and strengthen the development of social policies around such events, it is necessary to include the psychological cost of experiencing these events. In this study, we employ the ‘life satisfaction approach’ to place a monetary estimate on the cost of Australia's Black Saturday bushfires (Australia's worst bushfires on record). Results reveal that the bushfires significantly reduce self‐reported levels of life satisfaction, with an implied willingness‐to‐pay of AUD 2,991 in terms of annual household income, or AUD 1,039 per capita, to reduce by one percent the extent to which an individual's immediate local area was affected by the Black Saturday bushfires. In doing so, we identify an apparent gap between current levels of expenditure on bushfire response and mitigation, and that amount which (with the inclusion of associated social benefits) would be welfare maximising.     

Borrowing trouble. Finding ways out of value systems discord for biodiversity policy-making

IPBES’ conceptual framework, and the related debates prior to its adoption, provided an interesting opportunity to witness an old and ongoing tension between two value systems, namely an “economic” and utility-based value system, and a “cultural” and comprehensive value system. Arguments for and against both value systems relate, at least partly, to criteria such as practicality, democracy, comprehensiveness and respect for various forms of worldviews. However, disputes regarding the legitimacy of these value systems mostly rest on theoretical ground since they generally focus on the potential threats and future promises of approaches related to these value systems, rather than on their actual impacts and performance. This article aims to contribute to filling this gap.

Typical instruments of the “economic” value system are cost-benefit analysis and its correlate, ecosystem services valuation. The key selling point of these instruments is their ability to support efficient, transparent and democratic policy-making processes. On the other hand, their most often denounced threat lies in paving the way to the commodification of nature. In this paper, these promises and threats are put to test in the context of Official Development Assistance and the decision-making processes of five Official Development Agencies (ODAs) such as the World Bank, the European Investment Banks and three bilateral ODAs. The paper provides for an analysis of the role of cost-benefit analysis and ecosystem services valuation for supporting decision-making in the fields related to the local environment in these ODAs. Results suggest that, however favourable the context of ODA appears for economic valuation instruments, the “economic” value system has failed to deliver both in terms of its most commonly boasted promises and its most often denounced threats. This suggests renewing our views on the tension between the value systems. All value systems give birth to languages, concepts and representations that can be used as complementary rather than conflicting resources as long as the economic analysis is no longer considered as a proxy for decision-making, but rather as a useful language to speak of material interests and of distribution, and to bring these concerns into deliberation processes.     

高专语文教学“以学生为本”的多元化探讨

高等专科学校作为特殊的办学层次,其课堂教学的方式与方法、各类课程的评价体系以及学生自主学习的策略等还没有形成科学、规范、适应学生发展的系统,还有待于作深入细致的研究。本文从高专语文课堂教学形式、学生自主学习方法以及考试评价方式等入手,结合教学实践,对以学生为本的高专语文教学进行了多元化的探讨。     

Risk Perception and the Value of Safety

This paper examines the relationship between perceived risk and willingness-to-pay (WTP) for increased safety from technological hazards in both conceptual and empirical terms. A conceptual model is developed in which a given household's WTP for risk reductions is a function of traditional socioeconomic variables (i.e., income and base level of risk) and perceived characteristics of the hazards (i.e., dread, knowledge, and exposure). Data to estimate the model are obtained through a combined contingent valuation and risk perception survey that considers 10 technological hazards, five of which are well-defined (e.g., death rates are known and the risks are relatively common) and five are less well-defined. Econometric results, using TOBIT estimation procedures, support the importance of both types of variables in explaining WTP across all 10 hazards. When the risks are split into two groups, the results show that WTP for well-defined hazards is most influenced by perceived personal exposure, while WTP for less well-defined risks is most influenced by levels of dread and severity.     

一种基于主成份分析的城市综合实力评价方法

利用现有统计数据指标构建了城市综合实力评价的指标体系,并利用多元统计分析中的主成份分析法,使用SPSS 统计分析软件,对福建省9个中心城市在2003年的综合实力及在四个子系统的实力状况进行实证分析研究.     

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。     

对西南大学实验技术队伍建设的思考

重视实验技术队伍的建设,是提高实验教学水平,使实验室可持续发展的根本所在。基于现有实验室技术队伍的现状,提出了加强实验技术队伍建设的基本思路和措施。