论电子商务对税收的冲击

针对迅速崛起的电子商务的特点深入分析电子商务对税收各个方面的冲击和影响 ,提出加大对电子商务征税力度的有关建议 ,对完善电子商务征税有积极意义。     

张家山汉简所见“妻悍”“妻殴夫”等事论说

江陵张家山汉简中有关于“妻悍”、“妻殴夫”简文,可以体现当时社会的性别关系。有 关法律,在后代有所变化。讨论有关现象,对于认识汉代文化的特征,有积极的意义。     

论汉皇室楚歌

浓烈的悲情色彩和歌舞乐三位一体的混融状态,是汉皇室楚歌鲜明的艺术特色,这与现实政治带来的巨大痛苦、汉代“以悲为美”的审美风尚、楚文化本身固有的悲情因素及楚辞歌乐舞的混融状态、汉代倡乐之风的盛行、充分抒情的需要密切相关。对母体文化的怀恋、残酷的政治现实、汉帝王后妃本身较高的文学素养使他们倾情于楚声歌唱。     

GMM tests for the Katz family of distributions

Generalized method of moments (GMM) is used to develop tests for discriminating discrete distributions among the two-parameter family of Katz distributions. Relationships involving moments are exploited to obtain identifying and over-identifying restrictions. The asymptotic relative efficiencies of tests based on GMM are analyzed using the local power approach and the approximate Bahadur efficiency. The paper also gives results of Monte Carlo experiments designed to check the validity of the theoretical findings and to shed light on the small sample properties of the proposed tests. Extensions of the results to compound Poisson alternative hypotheses are discussed.     

Effects of Marriage and Children on Financial Risk Tolerance: A Synthesis of Family Development and Prospect Theory

Family development and prospect theory were used as a framework to predict variability in individuals' subjective financial risk tolerance within distinct family structures. Gender, age, and income were expected to interact with the main effects of family structure (marital status and children). Theory-generated hypotheses were examined in Study 1 (data from university housing respondents, n = 76) and Study 2 (the 1998 Survey of Consumer Finances, n = 4,305). One family structure main effect (child presence) was significant for investment risk tolerance in both studies. Family structure interactions (marital status × age and child × income) were significant for employment risk (Study 1), and child × age was significant for investment risk in Study 2.     

六朝家训的文化阐释

六朝时期,由于儒学传播及家族延续的需要,家训大量涌现,形成了我国古代家训发展史上的第一个高峰。六朝家训具有和族睦宗、修身砺行、敦诫勉学、传教为官、处世之道等文化内涵。它既是先秦两汉家训的终结,又是隋唐家训的起点,具有承先启后、继往开来的重要意义。在今天,如果我们去其糟粕,取其精华,六朝家训的很多内容对我们今天的教育依然有一定的借鉴价值。     

先进制造业基本特征刍议

本文结合当今先进制造业已具备的几个基本特征分析了我国制造业发展中存在的一些问题 ,并对如何解决这些问题提出了自己的观点与见解     

基于核心能力的企业过程再造

阐述了企业过程再造(BPR)和核心能力的内涵及本质,分析了核心过程与核心能力二者之间的关系,指出企业过程再造不能脱离核心能力这一本质,BPR本质上应该是基于核心能力的再造。给出了基于核心能力实施BPR的6个具体步骤:即识别核心能力,识别核心过程,定义经营业绩,找出问题,确定方案和实施方案。     

封建大家族颓败的必然趋势-试论贾府只知安富尊荣与不善运筹谋划

主仆上下一味地安富尊荣和不善运筹谋划,是导致贾府颓败的基本原因.其当家者,或不善于运筹谋划,或为极端利己主义者,或昏庸度日无所事事;而真正有远见卓识者则一律不在其位,难谋其政.最终使得贾府败亡.