资产证券化交易过程中的会计和税务问题探讨

资产证券化是世界上最先进的金融工具之一。就目前我国来讲 ,资产证券化的发展还处于起步阶段 ,缺乏实践经验 ,因此在会计和税务制度等方面尚难以对资产证券化形成支持 ,这将成为我国开展资产证券化的障碍。在借鉴发达国家运用证券化融资的成功经验的基础上 ,着重讨论了资产证券化过程中的会计和税务问题 ,并结合资产证券化本身的特性 ,提出了相应的解决建议     

Preliminary evaluation of contingent meals and telephone use to improve evidence-supported family therapy session attendance in mothers referred by Child Protective Services for substance abuse

Persons referred by Child Protective Services (CPS) for substance abuse evidence high rates of nonattendance to therapy sessions, taxing systems of care and exacerbating outcomes. This study examined the influence of two telephone-based incentive programs on therapy session attendance in mothers who were referred by CPS for substance abuse. After baseline therapy session attendance was established in an evidence-based clinic that incorporated a telephone engagement intervention (Phase I), participants were provided free cellular telephones with limited minutes and permitted to order free meals delivered by the therapist during upcoming sessions (Phase II). The third phase was similar to Phase II, but participants were provided unlimited minutes. Results indicated that participants’ attendance was significantly improved when meals and cellular telephone minutes were contingent on attendance. Although the percentage of sessions attended by participants during Phase III was higher than Phase II, unlimited minutes and meals did not significantly enhance attendance relative to limited minutes and meals. Session attendance for significant others of these participants was significantly higher during Phase III as compared with Phase I. Session attendance of significant others was statistically similar between Phase I and II and between Phase II and Phase III. Study implications and recommendations for future research and practice are discussed in light of the findings.     

从制度伦理的视角窥探我国"三农"问题

“三农”问题是困扰我国农村建设的核心问题。“三农”问题根源于我国的二元社会经济结构中背离了正义原则的制度缺陷。科学的制度安排是“三农”问题得以解决的基本前提。从制度伦理的视角对我国的“三农”问题进行科学的审视是一种必然。要彻底解决“三农”问题,废除城乡差别,给农民以国民待遇,必须从制度创新入手。     

中医学创新发展与现代科技的关系

现代科技革命使整个科学方法和科学观念都发生了巨大的变化。中医学的理论及其思维方法与现代科学理论及思维方法相吻合。发展中医学的战略原则是 :坚持中医学基本理论的指导 ,立足中医学的主体地位 ,大力吸收现代科学技术 (包括现代医学的知识和技术 ) ,弥补中医学微观、量化及准确性等方面的不足 ,在实践的基础上实现中医学的创新发展。辨证论治是中医的特色和优势 ,是中医理论的归宿和落脚点。将现代科技指标纳入辨证论治体系是中医学创新发展的关键     

加入WTO对我国外资立法的影响

WTO规则对于外商投资的协议主要有《服务贸易总协定》、《与贸易有关的投资措施协议》以及《与贸易有关的知识产权协定》。这三项协议中的一些规定与我国现行的外资法形成了冲突。为适应WTO的外商投资规则 ,我国的有关外商投资的法律法规必须修改和完善 ,同时制定一部统一的《外商投资法》也是当务之急。     

高铁酸钾制备及其在水处理中的应用

高铁酸钾是一种新型高效水处理剂。采用次氯酸钠氧化法制备高铁酸钾，用来处理含CN-废水、造纸厂废水又杀菌试验，结果表明，效果优于聚合硫酸铁。     

酚醛树脂冻胶流变性及粘弹性研究

由疏水缔合聚合物AP–P4 和酚醛树脂预聚体YG103 交联得到了酚醛树脂冻胶，研究了酚醛树脂冻胶的流变性和粘弹性，并对疏水缔合聚合物和酚醛树脂冻胶的粘弹性进行了对比。研究表明，酚醛树脂冻胶成胶过程可分为缓慢诱导阶段、快速增长阶段和稳定阶段。酚醛树脂冻胶的剪切应力具有时间依赖性和滞后特性，在外力作用一段时间后冻胶的应变可较好地恢复。与聚合物溶液相比，酚醛树脂冻胶具有更宽的线性粘弹性区域和更高的储能模量和损耗模量。在低频率下该冻胶的储能模量比损耗模量大，随着频率的增加，储能模量和损耗模量均增加；随着聚合物和交联剂质量分数的增加，冻胶体系的储能模量和损耗模量 均增加；随着矿化度的增加，冻胶体系的储能模量和损耗模量出现先降低—增加—降低的过程。     

关于中国市政固体废弃物处理设施融资模式的分析与思考——以英国为研究对象的参照模式

市政固体废弃物处理是中国实现循环经济必须面对的一个大问题,除了市政固体废弃物处理方式等技术层面的问题,资金来源也是一道的棘手的难题。文章以英国市政固体废弃物处理设施融资的一种新方法,即私人计划融资方法为分析与研究对象,从政策走向和银行高储蓄两方面分析了在我国市政固体废弃物处理方面实施私人融资计划的可行性,并从制度、政策、法律、管理监督以及科学研究等5个层面给出了在我国市政固体废弃物处理领域实施私人融资计划的意见和建议。     

辨治110例胆囊炎胆结石临床分析

本文运用西医辨病与中医辨证相结合,根据临床表现把110例胆囊炎胆结石病人分为肝胆湿热、肝郁气滞瘀热互结、脾虚肝郁,肝胃实热4个证型,在分型论治基础上,依据西医检查结果进行中药治疗,取得良好效果。     

Accommodating stochastic departures from percentile invariance in causal models

Summary.  Consider a clinical trial in which participants are randomized to a single-dose treatment or a placebo control and assume that the adherence level is accurately recorded. If the treatment is effective, then good adherers in the treatment group should do better than poor ad- herers because they received more drug; the treatment group data follow a dose–response curve. But, good adherers to the placebo often do better than poor adherers, so the observed adherence–response in the treatment group cannot be completely attributed to the treatment. Efron and Feldman proposed an adjustment to the observed adherence–response in the treatment group by using the adherence–response in the control group. It relies on a percentile invariance assumption under which each participant's adherence percentile within their assigned treatment group does not depend on the assigned group (active drug or placebo). The Efron and Feldman approach is valid under percentile invariance, but not necessarily under departures from it. We propose an analysis based on a generalization of percentile invariance that allows adherence percentiles to be stochastically permuted across treatment groups, using a broad class of stochastic permutation models. We show that approximate maximum likelihood estimates of the underlying dose–response curve perform well when the stochastic permutation process is correctly specified and are quite robust to model misspecification.