《 转运汉巧遇洞庭红》的商业解读

凌濛初<转运汉巧遇洞庭红>通过对金老汉藏财失财和文若虚随人出海,两次巧遇发财机会陡然暴富故事的描写,反映了明代中叶以后商业发展的具体场景,反映了关于相互需求的贸易原理和资本增殖的思想.通过文若虚形象的塑造,反映了作者经商和为人相统一的思想.从故事可知,明中叶后商业发展已经有了一定的规模和规范,但也还有一些不利于商业贸易更大发展的因素,如储运和金融手段的滞后等.     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

资料室在制作网络课件中的作用

巩固和发展多种媒体网络教学,积极发展计算机信息技术教育及辅助教学,推动电脑多媒体技术和计算机网络技术在学校教学中的应用。本文探讨了网络课件在教学改革中的重要性和它在教学中的应用以及资料室在制作网络课件过程中的作用。     

上犹社溪方言实词的兼类与活用

当语言中的一个新词诞生以后 ,只要表示与之相关的动作变化或状态的动词或形容词没有产生 ,就很可能直接用这个词来表示这种相关的动作变化或状态。因此 ,词的兼类是各种语言或方言、或各个不同时期的同一语言中常见的现象。在语言的发展史上 ,尽可能减少词的兼类现象 ,特别是通过形态变化等手段把兼类的词分化为不同的词 ,还有些词存在活用现象 ,显得很有地方特色。从此角度说 ,客家方言保留着较多的古语痕迹。     

Profile of Some Patients Who Prematurely Terminate Analysis

This paper is concerned with cases in which patients who have been well established in treatment decide to end it prematurely. In examining the issue among my patients who left against my advice, I isolated in some of them a number of common traits, of which the existence of a long-standing idealizing transference was central. Four of these cases are presented, including two in which the resistance was successfully penetrated and two in which it was not and the patient left treatment. The definition of premature termination is seen in the context of that of a complete analysis.     

On Rates of Convergence for Bayesian Density Estimation

Abstract.  We consider the problem of estimating a compactly supported density taking a Bayesian nonparametric approach. We define a Dirichlet mixture prior that, while selecting piecewise constant densities, has full support on the Hellinger metric space of all commonly dominated probability measures on a known bounded interval. We derive pointwise rates of convergence for the posterior expected density by studying the speed at which the posterior mass accumulates on shrinking Hellinger neighbourhoods of the sampling density. If the data are sampled from a strictly positive, α -Hölderian density, with α  ∈ ( 0,1] , then the optimal convergence rate n^{− α / (2 α +1)} is obtained up to a logarithmic factor. Smoothing histograms by polygons, a continuous piecewise linear estimator is obtained that for twice continuously differentiable, strictly positive densities satisfying boundary conditions attains a rate comparable up to a logarithmic factor to the convergence rate n ^−4/5 for integrated mean squared error of kernel type density estimators.     

Almost Consistent Estimation of Panel Probit Models with “Small” Fixed Effects

We propose four different GMM estimators that allow almost consistent estimation of the structural parameters of panel probit models with fixed effects for the case of small Tand large N. The moments used are derived for each period from a first order approximation of the mean of the dependent variable conditional on explanatory variables and on the fixed effect. The estimators differ w.r.t. the choice of instruments and whether they use trimming to reduce the bias or not. In a Monte Carlo study, we compare these estimators with pooled probit and conditional logit estimators for different data generating processes. The results show that the proposed estimators outperform these competitors in several situations.     

论宋元之际江西遗民词的内容特质

文学作品是作家本性、人格精神的复现。江西遗民词作为江西遗民词人群个性、心灵之诗意表现 ,其中所表露出的欲挽狂澜于既倒、重整乾坤的雄心与壮志、对自身归属感的积极寻求和对自己所处时空的理性反思、及对社会人生的执著与关注等内容 ,正是这个词人群体在江西独特的地域文化环境中生成的豪逸之气、忠义之心、耿直之性等群体特征的文学表达 ,具有鲜明的地域共性与特色。     

A Quantitative Assessment of the Risks from Illegally Imported Meat Contaminated with Foot and Mouth Disease Virus to Great Britain

Foot and mouth disease (FMD) is considered by many as the most important animal disease in the world. FMD is highly contagious and outbreaks incur significant costs as affected countries are severely limited in their ability to trade. A number of trade commodities may be contaminated with FMD virus (FMDV) including animal products, for example, meat. As a member of the European Union, Great Britain (GB) has put in place a number of regulations to prevent the importation of pathogens in imported meat products. However, the illegal importation of meat provides a route by which safety controls may be circumvented and meat from FMD affected areas may be imported. This study assesses the FMD infection risk posed to the livestock population of GB from the illegal importation of meat, and estimates the major contributors to this overall risk, through the development of a quantitative risk assessment model. From model results, the total amount of illegal meat entering GB each year is estimated on average to be 11,875 tonnes. with 90% certainty that this is between 4,398 and 28,626 tonnes per year; of which between 64.5 and 565 kg are contaminated with FMDV. This flow of illegal meat results in an estimate of a frequency of FMD infection in GB livestock of 0.015 cases of infected animals per year, with 90% certainty it is between 0.0017 and 0.053. Imports from the region Near and Middle East account for 47% of this risk, and 68% of the risk is attributed to bone-in and dried de-boned products.     

Complex belief-desire reasoning in children

Previous research concerned with children's belief-desire psychology has examined the capacity to predict or interpret action on the basis of the implicit proposition that ‘when an actor desires a particular end and believes that a particular action will achieve that end, he or she will undertake that action’. The limitations of this formulation for understanding acts of omission are outlined and an elaborated version of belief-desire psychology introduced. This version holds that ‘when an actor desires a particular end and believes that a particular action will achieve that end, and when it is believed that there are no co-occurring outcomes of that action whose avoidance is desired more highly than is the originally conceived end, then the actor will undertake the action which will satisfy the original desire’. An experiment is reported which examines 4-, 5, and 7-year-olds' ability to predict story characters' actions on the basis of either their true or false beliefs concerning undesirable outcomes associated with the pursuit of a desired end. Children of all age-groups provided evidence of understanding the elaborated version of belief-desire psychology. However, a significant improvement was noted between the ages of 4 and 7 years in the ability to understand circumstances involving false beliefs.