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     

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。     

Inference on Causal Effects in a Generalized Regression Kink Design

We consider nonparametric identification and estimation in a nonseparable model where a continuous regressor of interest is a known, deterministic, but kinked function of an observed assignment variable. We characterize a broad class of models in which a sharp “Regression Kink Design” (RKD or RK Design) identifies a readily interpretable treatment‐on‐the‐treated parameter (Florens, Heckman, Meghir, and Vytlacil (2008)). We also introduce a “fuzzy regression kink design” generalization that allows for omitted variables in the assignment rule, noncompliance, and certain types of measurement errors in the observed values of the assignment variable and the policy variable. Our identifying assumptions give rise to testable restrictions on the distributions of the assignment variable and predetermined covariates around the kink point, similar to the restrictions delivered by Lee (2008) for the regression discontinuity design. Using a kink in the unemployment benefit formula, we apply a fuzzy RKD to empirically estimate the effect of benefit rates on unemployment durations in Austria.     

Water Adherence Factors for Human Skin

On incidental dermal exposure to chemicals in water, a key exposure factor is the amount of water adhering to skin. Although soil adherence factors have been developed for risk assessment, measurements of water adherence on human skin have not been described. In the Environmental Protection Agency's (EPA's) dermal risk assessment guidance, dermal dose from environmental exposures is based upon the flux rate across the skin, which assumes that an unlimited amount of chemical is available for absorption. This assumption is applicable to certain exposure scenarios such as swimming and bathing. However, exposures to contaminated water frequently involve scenarios where the available chemical is limited by the amount of water adhering to the skin, for example, during accidental splashes. We conducted studies in human volunteers to investigate water adherence per unit area of skin after brief contact with water. In two sets of experiments, either water was applied with a micropipette to 10‐cm² areas of the lower leg, foot, and hand, or the foot and hand were briefly immersed in water. In males, using a micropipette, water adherence ranged from 1.93 (foot) to 7.13 μL/cm² (lower leg). In females, it ranged from 1.10 (lower leg) to 4.83 μL/cm² (hand). Hand and foot immersion resulted in relatively higher values of 6.89 and 5.17 μL/cm², respectively, in males, and 5.40 and 6.39 μL/cm² in females. Water adherence was affected by amount of body hair and type of exposure. Water adherence factors can be used to calculate the applied dose per unit area for exposures involving intermittent water contact.     

自我表露及其作用

有关自我表露的研究是心理学关于自我研究的一个重要领域,心理学家发现,展示个人信息的行为有重要的心理学意义.自我表露是个人成长和自我实现的必要环节,是个体印象管理和应对压力的有效方式,也是心理治疗的重要途径.     

跨国公司对华投资国民待遇问题研究

跨国投资企业对东道国发挥的经济效应 ,与东道国对跨国投资企业给予的待遇密切相关。介绍外国对其外资企业所采取的待遇标准 ,论述我国对来华投资企业的待遇安排及其产生的效果 ,认为我国当前对来华投资企业实行国民待遇不切实际 ,只能逐步向有限制的国民待遇方向发展。     

概述我国古代先贤对职业病的认识及其防治

以我国古代典籍所载的史料为依据 ,汇集了先贤们对职业病的认识及其相应采取的行之有效的防治之法 ,说明在职业病领域 ,我国传统医学亦取得了一定的历史性成果。这必将为我们今天发掘职业病防治的精粹 ,开拓中医药防治职业病的新局面提供有益的启迪     

Prediction in Some Poisson Errors in Variables Models

Predictive distributions are developed and illustrated for prediction in some Poisson errors in variables models. Two different situations in which multiplicative treatment effects are appropriate are considered within the context of predicting counts of road accidents. Hierarchical prior structures are investigated, and numerical integration and Gibbs sampling routines are used to derive the predictive and posterior probabilities. Examples of analyses are provided with data from road accidents in Sweden.     

Women's Scientific Employment and Family Formation: A Longitudinal Perspective

We focus here on the retention of highly qualified women scientists in science‐based employment in England and Wales. Using linked Census records from the Longitudinal Study 1971–1991 we show that women's education and employment rates in science, engineering and technology increased somewhat, although some fields show persistently low representation. We then compare retention in employing women with health‐related degrees with that of women with degrees in science, engineering and technology, showing that the latter group has markedly lower retention rates. Those who stay on in science‐based employment have children later than other types of graduate and their rates of non‐motherhood are higher. Four‐fifths of women in health‐related occupations were mothers, compared to only two‐fifths in science, engineering and technology. Our findings have implications for policymakers who wish to make best use of the knowledge base: attention should be paid to retention, as well as the more usual focus on qualifications and recruitment. The findings also suggest the potential for institutionally based theories to explain why highly qualified women have such low retention rates in science‐based employment.     

标准谬误论的批评和重新解读

诸多学者追随汉布林，对标准谬误论进行了广泛而持久的批评。这些批评无疑大大促进了谬误研究。但是，不仅这些批评存在矫枉过正的情况，而且也存在从新的视界重新解读标准谬误论的可能性。