审计定价管制与交易剩余——2010年审计定价管制失效的自然实验

在经济下行压力加大、资本市场进一步开放的新形势下,厘清审计市场交易——监管机制,完善审计服务市场尤为必要。借由2010 年审计定价管制政策失效的自然实验,本文通过嵌入双边随机边界模型,得到审计双方的定价交易剩余指标,运用双重差分模型解析价格管制与交易定价的作用机制。研究发现,定价管制失效的原因不在于规制俘获,而在于价格管制与当前的市场效率不匹配。下限管制尽管能够提高审计师剩余,但同时会放大交易定价风险,增加剩余的错配,扰乱交易秩序。上限管制则进一步固化市场的低价竞争。进一步研究发现审计师剩余与盈余质量显著相关,2014年的放开定价管制政策提高了审计师剩余。研究厘清了审计市场交易机制,有利于未来研究审计交易机制的微观影响及与盈余质量的关联,为在新时代把握审计市场交易——监管规律、培育自发良性交易的审计市场提供有益借鉴。     

规范词典对异形词规范的比较研究

<现代汉语异形词规范词典>和<现代汉语词典>(第五版),都是我国规范现代汉语词汇的顶级权威词典.比较研究它们推荐的异形词使用词形,对它们有争议的推荐词形提出处理意见,以便进一步规范异形词.     

Equity and ‘No Fee’ Schools in South Africa: Challenges and Prospects

Despite almost 20 years of democratic governance in South Africa, there is growing evidence that equitable access to quality education remains elusive for the majority of its children. In 2007, the Department of Education declared 40 per cent of schools in the country to be ‘no fee’ schools and, by 2011, 60 per cent of all schools had been designated as such. This article examines the introduction and the effects to date of the no fee schools policy, and assesses the progress of South Africa's undoubtedly pro‐poor education policies towards promoting equality in education and, above all, achieving equity of access to resource allocation. It discusses the main challenges and issues relating to the implementation of the no fee policy at provincial and school levels while also considering the efficacy of existing equitable funding instruments, and concludes with suggestions for how more effective and equitable access to quality education can be realized.     

No Expo Network: a failed mobilization in a post-political frame

In 2015 Milan hosted the Universal Exposition with the theme ‘Feeding the Planet, Energy for Life’. Even if characterized by various scandals and problems, the edition was narrated by the mainstream media as a political and economic success. Critical voices were almost completely obscured by favorable propaganda and the ideas of development and the future proposed by the Expo rhetoric was presented as inevitable, configuring ‘the best of all possible worlds’ in a more general post-political frame. In this profile I first present the main characteristics of the No Expo Network, e.g. the actors that composed it and the main critiques that they advanced. I will then focus on the reasons for its defeat, which is then contextualized in relation to the election of the Chief Executive Officer of Expo 2015 as new Mayor of Milan. Here, we can see the continuation and structural strengthening of the neoliberal politics of Expo2015 beyond the mega event itself.     

对华北油田勘探历程的再认识

华北油田是我国最早发现古潜山海相碳酸盐岩油气藏的地方,也是产量骤起骤降幅度最大的一个油田,它的勘探过程中蕴含着太多丰富的经验值得总结.从任4井发现的细节入手进行回顾,对华北油田勘探经验中的古潜山、碳酸盐岩、震旦系灰岩等关键问题进行了深入思考.指出按有机成油论的学说很难将华北油田的历史经验深入总结下去,应按无机成油论的观点,对华北油田的历史经验进行再认识.     

财政分权和环境规制促进了中国绿色技术创新吗？

基于我国2003-2017年省级面板数据测算财政分权水平和财政分权效率,结合两阶段关联网络DEA测算绿色创新效率、绿色技术研发效率、绿色技术成果转化效率。结合理论模型与实证模型,分析了财政分权、环境规制对我国绿色技术创新的影响。结果表明：从整体上看,财政分权水平、财政分权效率和环境规制都是推动我国绿色创新发展的积极因素,财政分权还通过影响环境规制对绿色技术创新产生积极间接影响;但也导致了地方政府不注重绿色研发的短视行为。从不同时段看,财政分权和环境规制对绿色创新影响发生了变化,一是国际金融危机以后,财政分权加大了经济刺激政策对绿色创新发展的挤出效应,但这在新时代以后得到缓解;二是2013年以后地方环境规制水平提升过快,在一定程度上反而不利于绿色创新。从发展处于不同分位的地区看,财政分权对高、低分位地区绿色创新发展支持都稍显不足,但提高财政分权效率则能显著带动高分位地区发展;环境规制只在高分位地区促进了绿色创新发展,但对绿色创新效率较低的地区而言,过高的环境规制并没有实际意义。     

The experiences of privately practising midwives in Australia who have been reported to the Australian Health Practitioner Regulation Agency: A qualitative study

BackgroundIn Australia the majority of homebirths are attended by privately practising midwives (PPMs). In recent years PPMs have been increasingly reported to the Australian Health Practitioner Regulation Agency (AHPRA) mostly by other health professionals.Purposeto explore the experiences of PPMs in Australia who have been reported to the AHPRA.MethodsA qualitative interpretive approach, employing in-depth interviews with eight PPMs was undertaken and analysed using thematic analysis. A feminist theoretical framework was used to underpin the research.ResultsThe majority of reports made to AHPRA occurred when midwives supported women who chose care considered outside the recommended Australian College of Midwives (ACM) Consultation and Referral Guidelines. During data analysis an overarching theme emerged, “Caught between women and the system”, which described the participants’ feelings of working as a PPM in Australia. There were six themes and several sub-themes: The suppression of midwifery, A flawed system, Lack of support, Devastation on so many levels, Making changes in the aftermath and Walking a tight rope forever. The findings from this study reveal that midwives who are under investigation suffer from emotional and psychological distress. Understanding the effects of the process of investigation is important to improve the quality of professional and personal support available to PPMs who are reported to AHPRA and to streamline processes.ConclusionIt is becoming increasingly difficult for PPMs to support the wishes and needs of individual women and also meet the requirements of the regulators, as well as the increasingly risk averse health service.     

中国货币当局资产负债表结构与货币政策调控方式转变

货币当局资产负债表是分析央行行为与货币政策执行情况的一个重要报表。我国货币当局资产负债表科目随着经济金融结构的演变经历了多次调整,本文梳理了我国货币当局资产负债表结构及其演变过程,重新编制1999-2018年的年度可比货币当局资产负债表,通过解析各科目余额及其结构的动态变化特征,揭示统计数据背后的经济逻辑与政策实践、以及重要资产负债科目间的勾稽关系。研究发现：外汇占款和对其他存款性公司的债权是我国货币当局投放基础货币的主要渠道。过去20年中,两种渠道此消彼长反映出我国基础货币投放方式和货币政策调控方式的两次重要转变与创新。在外汇占款大幅增长时期,货币当局曾通过频繁提高法定存款准备金率和发行央行票据回笼过剩流动性。随着国际收支顺差收窄和国内经济由高速增长向高质量发展转变,公开市场操作和创新型再贷款工具将成为货币当局主动投放基础货币的重要渠道。     

欧盟知识产权跨界禁令与竞争规则研究

《布鲁塞尔规则》2001年取代了《布鲁塞尔公约》,成为新的欧盟指令来规范相关的跨界国际私法的争议。欧盟委员会2004年针对适用《欧洲经济共同体条约》第81条的规定颁布了配套的指令TTBER和适用这个指令的指南。指令第3条规定了两个协议合作的企业市场份额门槛的认定标准,这个标准取代了过去的分类方法,在欧洲引起广泛的讨论。欧盟知识产权跨界禁令和竞争规则研究,突破了知识产权的地域性原则,完善了知识产权的竞争规则,并提供了相应的法律救济,有助于中国政府指导自己的企业与欧盟开展贸易。     

日本证券公司的治理

本文分析总结了日本证券公司当前所面临的制度环境和发展竞争格局 ,从公司发展规模、股权结构、内部治理组织结构等多方面出发 ,研究了日本证券公司的内部治理机制 ,并详细分析了当前发展状况下 ,日本政府监管策略的变化和采取的主要监管措施 ,为我国证券公司的健康发展提供了有益的参考