美国制裁国际卡特尔的赦免制度介评

美国反垄断部门出台的赦免制度在制裁国际卡特尔方面发挥着极为重要的作用,该制度规定参加卡特尔的公司中第一个向政府揭发该卡特尔的公司可免除刑事责任。赦免制度有效实施的基础包括三个方面,即管辖地的反垄断法必须对参与卡特尔的公司制定严厉的惩罚措施、卡特尔成员面临着被反垄断部门查处的巨大风险、赦免制度具有透明度和可预见性。美国的赦免制度已相当成熟和完善,实践也证明这一制度具有极大的应用价值,这对于我国制定反垄断法、有效制裁国际卡特尔具有重要的借鉴意义。     

Heterogeneous treatment effects on Children's cognitive/non-cognitive skills: A reevaluation of an influential early childhood intervention

The 1962–67 High/Scope Perry Preschool Program, a well-known experimental early childhood intervention study that provided quality preschool education to disadvantaged children, has been shown to have had positive impacts on early child development and on a variety of adulthood outcomes. However, most previous analyses have only examined average treatment effects across all program participants without exploring possible effect heterogeneity by children's background characteristics. We investigated this question by first using the 1964–65 Current Population Survey data in combination with the Perry data to construct a scale of child socioeconomic status based on the estimated propensity for inclusion in the Perry program, then analyzing effect heterogeneity within the Perry sample by strata of our socioeconomic scale. We found that the treatment effects of enrollment in the Perry preschool on cognitive and non-cognitive skills were much larger and more persistent among the most disadvantaged children than among others in the Perry program. Furthermore, among the most disadvantaged children, the treatment (i.e., preschool enrollment) affects later outcomes through a reinforcement mechanism of skill development (i.e., early cognitive gain leads to a non-cognitive gain, which in turn leads to later cognitive gain) and a sequential improvement of cognitive skills over time. These findings have important implications for the evaluation of policy interventions in early child development using experimental data.     

EVALUATING THE IMPLEMENTATION OF THE PRISON RAPE ELIMINATION ACT (PREA): A “LESSONS LEARNED” APPROACH

The Prison Rape Elimination Act (PREA) was designed to address sexual violence in prison. While previous has focused on sexual violence occurring in correctional facilities, there has been a dearth of studies that document the expertise, experience, or reflections of program following the cimplementation of PREA- within a correctional system. The current study utilizes a “lessons learned” approach to discuss the impact of the PREA Demonstration Project on a state prison system that includes 19 correctional institutions. Results indicate the benefits of merging the philosophical orientation of key stakeholders, establishing benchmarks, and the need for partnerships with prosecutors. A comparison of the perceptions of correctional administrators, inmates, and front-line correctional officers regarding PREA is included. Also featured are the “lessons learned” from the implementation of PREA into four prison sites, along with the concept of building trust and the impact of lockdowns due to staff shortages.     

An E-learning outreach program for public schools: Findings and lessons learned based on a pilot program in Makati City and Cabuyao City,Laguna, Philippines

The E-Learning Outreach Program (ELOP) is a multisectoral, collaborative, and commitment-driven action research that focuses on providing relevant and useful computer and Internet literacy short courses for public elementary students. This study presents the critical action plans of setting up a pilot e-Learning station in Hen. Pio del Pilar Elementary School in Makati City and in Pulo Elementary School in Cabuyao City, Laguna, Philippines. The school’s computer laboratory was converted to an E-Learning station with additional devices and technical support from De La Salle University (DLSU). The study aims to account for a process-based heuristic approach in laying down the different phases of the program, specifically to: (1) coordinate and orient parents, pupils, teachers and school administrators, (2) set-up an e-Learning environment (3) design and write course modules (4) assess learning skills and experience of pupils, and (5) evaluate the program based on research team’s observation and results of the focus group discussion (FGD) with teachers and student-participants. In Pulo Elementary School, a pretest and posttests were conducted with results showing that the program has improved participants’ e-Learning knowledge and skills except for advance skills in hardware utilization. The participants also showed a strong positive attitude towards the ELOP.     

从分税制到项目制:制度演进和组织机制

分税制改革以后,中国随之进行了公共预算体制改革,由此形成了一种新的国家治理体制——项目制。地方政府的项目支出主要有三种类型：上级专项转移支付、上级非补助性项目支出和本级项目支出。三类项目支出在地方得以汇聚和重组,在很大程度上形塑了基层政府的财政结构。项目制本质上不是对科层制的一种摆脱或超越,而是国家主动对政府科层体系的一次完善和补充,是近代国家政权建设在新时期的延续与拓展。项目制的直接目的是“硬化”预算约束,深层目的是增强政府的回应能力,二者在实践中呈现一定张力,政府治理的理性化和技术化并不必然增强其对公共需求的回应能力,甚至可能形成反向效应。     

论美国的会计概念框架与我国的基本会计准则

会计准则和概念框架同属于经济中的制度安排。会计准则起因于财务报告的编报者与其使用者之间的信息不对称。建立会计概念框架的主要用途是为国际会计准则理事会和财务会计委员会评估和发展会计准则提供指南。美国会计概念框架是当前世界上最全面、最细致的会计概念框架。IASB和FASB联合制定的会计概念框架项目,在财务报告的目标和信息质量特征的发布方面初步达成一致意见。他们还讨论了要素,如资产、负债的定义和报告主体概念,而这些均未有结论。对比国际会计的概念框架,我国基本会计准则既有趋同性,也有创新性。     

电视娱乐节目低俗化成因与博弈效应

我国电视娱乐节目中的低俗化现象引起了全社会的广泛关注。以电视娱乐节目的历时性发展为个案,分析说明国家、市场、社会等力量在电视娱乐节目的各发展阶段中是如何先后入场,这些力量又是如何演变和相互抗衡,并不断推进电视娱乐节目中的低俗现象发展,形成当今低俗化这一社会问题的。     

西部地区产学研协同创新效率及特征研究

随着“2011计划”的持续推进,协同创新已经上升到国家战略的层面。利用 RAM模型估算了西部地区协同创新效率,并结合基尼系数、σ收敛和β收敛分析了省际差异度和变动趋势。结果发现：西部地区效率具有非均衡性,这种非均衡性随着时间的推移并没有显著缩小,初期的效率低下状态将会对未来效率产生长期的制约。     

“文武并用”:汉代治国方略的改革与创新

汉代在总结秦朝以“武功”、“刑法”治国经验教训的基础上,改革和发展了先秦诸子百家的治国思想,提出了“文武并用”的治国指导方针,成功地实现了由秦尚“武功”重“进取”的“革命”理论向尚“文治”重“守成”的“建设”理论的转变,并把这两种理论有机地结合起来,既用仁义道德治国的“文治”,又用权威、暴力和刑罚治国的“武功”,把握“文武之道”的刚柔之术。“文武并用”的治国方略主要包括以下治国的方案和策略:坚持“以民为本”,实行富民、惠民政策;坚持“以人为本”,注重培养和选拔人才;实行富国强兵政策,加强中央集权制,改革财政经济政策,奖励“耕战”,加强“武备”,增强国家的政治、经济和军事实力;实行礼法并用、德主刑辅的政策,把德教和刑罚结合起来,既注重礼乐教化的预防作用,又重视法律刑罚的惩处作用;加强制度建设,分权制衡,依法限制官吏的权力;倡导义利统一,把“仁义道德”与功名利禄结合起来,用功名利禄引导人们践履“仁义道德”,用仁义道德求取功名利禄。汉代“文武并用”治国方略的基本特征就是以人民的利益为根本,以经济建设为中心,把教化、刑罚和制度结合起来,把礼乐制度对社会的稳定和“武功”对社会的发展结合起来,把利民、治吏、治财结合起来,把富民、富国、强兵结合起来。汉代这种治国方略不仅促进了社会的安定、和谐、发展,也为以后历代帝王治国方略提供了蓝本。     

我国居民家庭生命周期消费储蓄行为动态模拟研究

本文建立了家庭生命周期消费储蓄优化模拟模型,并利用该模型对我国居民家庭生命周期阶段各类家庭的消费储蓄行为进行了模拟研究,比较分析了家庭生育决策、教育决策和收入转移决策变化对家庭消费储蓄行为的影响以及利率变动和信贷约束的影响。模拟结果显示,信贷约束对家庭消费路径有着重要影响,约束了家庭在新生阶段和中间阶段的消费水平;教育费用的提高和教育投资实现的不确定性风险提高了家庭的教育储蓄水平;生育数的降低、教育投资机会的短缺和代际关系的松散化趋势提高了家庭的养老储蓄水平。利率的提高使生命周期前期的家庭消费下降,使生命周期后期的家庭消费提高。提高利率政策的消费传导效应,可以通过提高受教育程度和增加消费信贷来实现。