构建学习化社会的思考与对策

随着终身教育的兴起和人们对终身教育观念的认同 ,人们走向学习化社会已成为当代社会进步、文明、生活质量提高的必然趋势。本文就学习化社会的概念、特征、意义及构建学习化社会应采取的手段、方法和途径进行了探讨。     

逆向避税透析

逆向避税是外商利用在合资企业中的优势地位,税法上的漏洞,通过转让定价等手段把利润从低税负区转移到高税负区,以实现全球范围内利润最大化目标的一种避税方式。其主要原因是外商掌握了企业的决策权,税务部门监管不力,以及地方政府片面追求引资数量,忽视质量。由于逆向避税造成了国家税收流失、削弱税收对经济的稳定器功能、造成境内外资企业之间不公平竞争等,必须建立对外商的约束机制,制订切实可行的反逆向避税法规,并对逆向避税采取严厉的措施。     

全球化与国际私法发展的新趋势

全球化时代已经形成 ,全球化时代的国际私法也有一系列新的发展趋势 :国际私法的调整范围不断扩大 ,渊源不断充实 ,性质在慢慢转变 ;国际私法内容的集中化、成文化和趋同化不断加强 ;法律选择明确性和灵活性的结合、适当性的增强以及法律选择方法的多元化。全球化时代中国国际私法立法也应顺应国际趋势 ,加强成文化立法 ,增强其灵活性和适当性 ,以促进国际民商事关系的发展     

关于结婚条件的几点立法思考

对我国现行的结婚条件及其立法进行分析,提出了完善我国结婚条件的立法建议:以禁止性规定的方式来要求结婚的必备要件;扩大禁止结婚的消极要件的范围;实行登记与仪式相结合的结婚程序;增设结婚登记公告制度。     

运用经济手段解决城市垃圾问题的控制点分析

将经济手段运用于解决城市垃圾问题是今后的一个发展趋势.从"产品生命周期"的角度来审视,我们认为存在着不同的环境"控制点";而在不同"控制点"采用不同的经济手段,可有效地调控人们的生产和消费行为,促进垃圾的减量化、资源化和无害化.     

《呼啸山庄》独特的艺术魅力

艾米莉·勃朗特已被公认为英国文学史上一位伟大的天才 ,其长篇小说《呼啸山庄》也是“惟一一部没有被时间的尘土遮没了光辉的杰出作品”,有着永久的艺术魅力。     

Some improved ratio type estimators of population mean and ratio in finite population sample surveys

In this paper we present a class of ratio type estimators of the population mean and ratio in a finite population sample surveys with without replacement simple random sampling design, where information on an auxiliary variate x positively correlated with the main variate y is available. Large sample approximations to mean square errors (MSE) of these estimatorsare evaluated and their MSE's are compared with the MSE of the usual ratio estimator [ybar]_R of [ybar] the population mean of y. It is shown that under certain conditions these estimators are more efficient than [ybar]_R. When a prior knowledge of the value of thecoefficient of variation, c_y, of y is at hand, ratio type estimator, say [ybar]₁ of [ybar] is proposed. It is shown, under certain conditions, that [ybar]₁ is more efficient than [ybar]_R. When values of c_y, c_x and the population correlation coefficient ρ is at hand, then we have proposed another estimator, say [ybar]₂ of [ybar], which is always better than [ybar]_R as far as the efficiency is concerned. In fact, is [ybar] ₂ is shown to be even better than [ybar]₁. Finally estimators better than the usual ratio estimator [ybar]/[xbar] of [Ybar] are given.     

Bayesian approach to estimation of intraclass correlation using reference prior

For the balanced variance component model when the intraclass correlation coefficient is of interest, Bayesian analysis is often appropriate. Berger and Bernardo’s (1992a) grouped ordering reference prior approach is used to analyze this model. The reference priors are developed and compared for the posterior inference with real and simulated data. We examine whether the reference priors satisfy the probability-matching criterion. Further, the reference prior is shown to be good in the sense of correct frequentist coverage probability of the posterior quantile.     

Anova and minque type of estimators for the one-way random effects model

The one-way random effects model with unequal variances and unequal sample sizes is considered. Estimation of the variances, variance of a single observation (total variance), and the standard error of the unweighted mean are considered. Precision of the Analysis of Variance and Unweighted Sums of Squares type of estimators and the Minimum Norm Quadratic Unbiased Estimators with a priori weights are examined.