国际会计准则的制定程序与借鉴

国际会计准则委员会是公认的制定国际会计准则的权威机构.国际会计准则已成为协调各国会计实务、推动经济业务国际化的重要工具.中国经济快速发展并日益和世界经济融合,会计准则的制定和会计制度改革应借鉴国际经验,并与国际接轨.     

Approximating probability density functions in hybrid Bayesian networks with mixtures of truncated exponentials

Mixtures of truncated exponentials (MTE) potentials are an alternative to discretization and Monte Carlo methods for solving hybrid Bayesian networks. Any probability density function (PDF) can be approximated by an MTE potential, which can always be marginalized in closed form. This allows propagation to be done exactly using the Shenoy-Shafer architecture for computing marginals, with no restrictions on the construction of a join tree. This paper presents MTE potentials that approximate standard PDF’s and applications of these potentials for solving inference problems in hybrid Bayesian networks. These approximations will extend the types of inference problems that can be modelled with Bayesian networks, as demonstrated using three examples.     

对"村官"罢免程序中的几个问题的探讨

新的<村民委员会组织法>规定了村民享有罢免权,但是在该法中却没有明确规定村民行使罢免权的程序及阻碍罢免权行使的相关制裁措施,使得村民在现实中行使罢免权受到了种种障碍.笔者就村民行使罢免权程序上的问题提出了相关的完善建议.     

公正抑或效率——我国行政程序法的目标模式问题研究

我国目前正在起草行政程序法,虽然面临诸多的问题,但行政程序法的目标模式问题是最为重要的问题,不但体现立法者的价值取向,而且决定行政程序法的目的意义。现代行政程序法的目标模式主要有两种:一是公正模式,二是效率模式。笔者认为,对于我们的行政程序法来说,当公正与效率发生矛盾时,应侧重选择公正模式,即作出公正优于效率的明确安排和选择。     

Psychic distance, psychic distance paradox and behavioral economics: Modeling MNC entry behavior in foreign markets

Assuming that MNCs face a much more complex environment that local enterprizes, the paper begins by discussing what economist Beckerman called psychic distance. After a historical discussion of this concept, I also discuss what O’Gardy and Lane called psychic distance paradox. Then, I argue that these two concepts have a great deal of relevance beyond their original intent of international trade-they are also relevant to FDI and all other formas of international production and exchange. Next, I argue, as I have done in several previous papers, that behavioral economics has a great deal of relevance to FDI and international productive activity; I also argue that behavioral economics can be utilized to describe the concepts of psychic distance and psychic distance paradox. Then, I develop a behavioral economics-based model that can explain the concepts of psychic distance and psychic distance paradox, and their relevance to the modes of entry of MNCs in international markets. In doing so, I argue that FDI and MNC behavior in general need not be explained outside of economics, since, in contrast to neo-classical economics, behavioral economics is capable of capturing the complexities of global markets.     

我国刑事简易程序的完善——从简易程序的价值谈起

在探讨刑事简易程序的概念、意义、价值等基础理论的前提下,对我国现行刑事简易程序的立法及司法实践进行评价。并提出规范、完善我国刑事简易程序是我国的刑事诉讼改革的方向之一。     

关于建立中韩自由贸易区的构想

就中韩自由贸易区建立的背景、可行性进行了分析，并提出了建立中韩自由贸易区所应采取的步骤。     

刑事诉讼行为秩序论

刑事诉讼行为秩序是诉讼行为的和谐、稳定的运行过程和运行状态 ;只有以有序化的诉讼行为运作才能恢复失序的社会关系 ;理想的刑事诉讼行为秩序应当以诉讼角色的确当性、诉讼行为的可控性、诉讼行为的可预期性和诉讼行为的良性互动性作为基本表征     

体育教研说课活动层序

阐述了说课活动的概念、功能以及说课活动应从设计、展现、论理、效应四个层序上运作的思路 ,并强调了各个层序的意义、作用以及实施过程中应注意的事项。提出了设计层是前提 ,展现层是铺垫 ,论理层是依托 ,效应层是提高 ,以及各个层序之间相对独立 ,又相互联系 ,共同构成了说课活动的整体结构的思想。     

刑事诉讼职能探讨

刑事诉讼职能是诉讼参与者在刑事诉讼中为实现特定目的进行诉讼活动的行为模式及所具有的作用和产生的功能。设置刑事诉讼职能应遵循三大基本原则,据此剖析我国刑事诉讼职能设置的主要缺陷,力图寻求解决方案。