On statistical transform methods and their efficiency

General conditions for the asymptotic efficiency of certain new inference procedures based on empirical transform functions are developed. A number of important processes, such as the empirical characteristic function, the empirical moment generating function, and the empirical moments, are considered as special cases.     

审计风险成因分析研究

近年来, 由于审计委托频频出现失败, 审计风险已日益成为审计学家们研究的重点课题之一。研究审计风险最终的目的是为了避免和防范。审计风险形成的原因很多, 有些是根本无法规避的, 有些则是在特定的环境下才存在。审计风险的成因决定了应对风险的方式     

Holes in the safety net: the strengths and weaknesses of child protection procedures

This paper uses findings from empirical research to demonstrate the strengths and weaknesses of the child protection procedures in the UK. Discontinuities in which child protection plans were not implemented arose because of limitations in the plans made, obstacles to implementation and weaknesses in the conduct of review meetings which rarely questioned the management of cases even when it was clearly deficient. The construction of risk made during the investigation carried over into the initial conference, fed into decisions about registration and had an enduring influence on the way in which later risks to children were interpreted. However, this meant that new information which challenged this view of risk was often ignored. Continuities were also evident between adequate plans for children's safety made at initial conferences and their subsequent protection. However, when children remained at home with an abusing parent, this remained true only when a new key worker had been allocated at the time of the conference. These initial plans also had an impact on the interventions provided, especially those for treatment. These findings emphasize the importance of adequate planning for children and families at initial child protection conferences and the need for an overhaul of the conduct of reviews if they are to be used more effectively.     

对阻止欠税人出境的重新审视——从纳税人权利角度出发

在一定条件下阻止欠缴税款又未提供相应担保的纳税人出境,是《税收征管法》中确立的一项保障税款征收的措施,但对阻止出境构成要件的规定较为模糊,免责条件显得过于苛刻,行政裁量的标准也完全缺位,对纳税人权利可能造成不必要的损害。因此,除了考虑国家税收利益之外,有必要从纳税人的权利的角度,重新审视阻止出境措施,从实体要件和程序要件两个方面对其加以规范。     

繁荣发展哲学社会科学的三个环节

繁荣发展哲学社会科学是全社会的共同任务。理论联系实际,应具备忠实于真理的理论品质,对实际要有具体界定。社会科学同自然科学结合是必然趋势,从现实情况看,要加强自然科学家同社会科学家的联系和交流;从地方的发展看,重点是自然科学同经济科学的结合。社会科学知识普及工作要建立机制,确定重点,贴近大众。     

房地产营销中若干问题的思考

房地产市场瞬息万变 ,不同的公司与项目又千差万别 ,激烈的市场竞争使我国的房地产营销向全程化的方向发展 ,掌握其基本的营销规律方为制胜之本。职业房地产经理人唯有掌握全程营销的内涵与流程 ,熟悉销售过程的控制与楼盘热销的规律 ,并避免营销策划推广误区 ,方可在竞争中领先对手。     

论社会公共利益的法律实现

社会公共利益是人类社会生活之必要与可能的前提性条件。也是现代政治生活的合法性基础。在法律中系统规定社会公共利益的实现方式成为我国立法中的重要问题。从我国社会公共利益现实中存在的问题度其实现的逻辑前提出发，尝试从法学理论层面和法学技术层面探索如何实现社会公共利益：确定公共利益的评价标准，构建公共利益实现的正当程序系统，架构社会公共利益与个人权利冲突中的利益平衡机制。     

试论行政程序惯例的表现形态与社会功能

从表现形态上来看,行政程序惯例体现在行政内部程序惯例和行政权外部运作的"潜规则".从社会功能上来看,行政程序惯例在一定程度上弥合了行政程序正式制度与民众心理之间的距离,保证了行政程序制度的有效运作.     

白玉树葬及其文化人类学解析

树葬是一种特殊的丧葬习俗,在我国实行树葬的民族主要集中在东北及西南的一些地区.四川省白玉县的树葬明显不同于国内外其他地区,从它的形成原因到仪式程序,都蕴含着浓郁的地域文化特色.文章在田野调查的基础上,运用文化人类学理论、方法对白玉树葬进行分析和探讨.