所有权保留制度若干问题探讨--以分期付款买卖为视角?

我国现行民法所有权保留制度只是确立了一个原则,在实际应用中需要具体问题具体分析。首先,就不动产分期付款买卖而言,并不会存在所谓的所有权保留,出卖人为担保自身价款债权的实现,不能直接就所有权的移转附加条件,仅能就出卖人（协助）登记义务的履行附加条件。其次,在我国不承认物权行为独立性的立法背景下,所有权保留条款并不是一个附条件的法律行为,而是买卖合同当中关于移转标的物所有权的相关条款附有条件,保留所有权本身就是法律行为的一部分。最后,在我国物权法规定的不动产物权变动模式下,不动产不存在适用所有权保留的可能性。     

购房按揭强制保险探析

银行为了保全债权,往往要求借款人购买购房"按揭"保险。实践中,借款人投诉不断,认为该保险是强制保险。孰是孰非,莫衷一是。从司法的视角看,应从缔约自由、选择相对人自由、内容自由、变更和解除的自由、方式自由等五个方面审查购房按揭强制保险购房人的契约自由是否受到侵害。但是购房按揭保险即便是强制保险其效力也不能一概而论。从各方利益衡平的角度看,应该直接给投保人赋予对购房按揭强制保险的撤销权,才能杜绝购房按揭强制保险的发生。     

一类按揭贷款模型的研究

按揭贷款的还款方式,可以分为每期等额还款与逐期递增(减)还款两种情况.针对这两种情况,分别介绍了按揭贷款的还款模型,并以实例说明模型在经济生活中的具体运用.     

On Loss Distributions from Installment-Repaid Loans

The banks have been accumulating huge data bases for many years and are increasingly turning to statistics to provide insight into customer behaviour, among other things. Credit risk is an important issue and certain stochastic models have been developed in recent years to describe and predict loan default. Two of the major models currently used in the industry are considered here, and various ways of extending their application to the case where a loan is repaid in installments are explored. The aspect of interest is the probability distribution of the total loss due to repayment default at some time. Thus, the loss distribution is determined by the distribution of times to default, here regarded as a discrete-time survival distribution. In particular, the probabilities of large losses are to be assessed for insurance purposes.     

The Higher Education White Paper: The Good,the Bad,the Unspeakable – and the Next White Paper1

This article argues that reforms of higher education finance for undergraduates in England introduced by the Blair government in 2006 provided a progressive strategy for achieving the central objectives of higher education of quality (better), access (wider) and size (larger). Reforms in 2012 are a not a strategy but a collection of ad hoc arrangements. They include the good (a higher fees cap, a higher interest rate on student loans, better information and improved support for part‐time study), the bad (abolishing most taxpayer support for teaching in the arts and humanities and the social sciences, and raising excessively the threshold at which loan repayments start) and the unspeakable (abolishing Education Maintenance Allowances and AimHigher). The reforms are fiscally costly and hence perpetuate the central problem of capped student numbers, and will not stand the test of time. The concluding section outlines the next White Paper.     

分期付款买卖中买受人利益的保护--《合同法》第一百六十七条质疑

《合同法》第一百六十七条对分期付款买卖中买受人丧失期限利益以及出卖人解除合同的条件规定得过于宽松 ,后果规定得也过于简单。为了保护买受人的利益 ,应对买受人丧失期限利益、出卖人解除合同的条件加以严格限制 ,对后果作出具体、明确的规定     

论所有权保留式分期付款

所谓所有权保留制度,是指在买卖合同中,买受人虽占有使用标的物,但在双方当事人约定的特定条件(通常是价金的一部或全部清偿)成就之前,出卖人仍保留标的物所有权。本文从所有权保留式分期付款的双方当事人所享有的权利、承担的义务及其存在的风险等方面进行了探讨。     

Effects of Family Life-Cycle Stages on Consumer Debts

Using the 1998 Survey of Consumer Finances (SCF), this study examined factors related to two types of consumer debt: installment debt and credit card debt. To address the limitations of the conventional life-cycle hypothesis, the study incorporated ability, willingness, and need to borrow, and prudence as well as life-cycle stages in the conceptual framework. The results of the double-hurdle model showed that life-cycle stages, willingness and ability to borrow, prudence, and the need to borrow were significant factors affecting installment debt and credit card debt. Based on the results, implications for financial counselors and educators, lenders, consumers, and policy makers are discussed.     

财务与增值税会计对融资性分期收款销售的差异分析

新企业会计准则和税法在融资性分期收款销售业务何时确认收入、是否采用公允价值等问题上存在差异,给纳税人缴纳增值税以及账务处理带来了不便。现有的针对融资性分期收款销售业务处理有四种观点。综合对比其优缺点及现金流,增值税采用分期缴纳并把主营业务收入按未来现金流量的现值入账的方法对纳税人更为有利。     

思想政治理论课“2010方案”出台之背景考察

中宣部和教育部于2010年颁布了《关于高等学校研究生思想政治理论课课程设置调整的意见》,明确规定实施研究生思想政治理论课的新方案（即“2010方案”）。这一方案的出台,是我国提高高等教育人才培养质量的现实要求,是我国研究生教育培养方式改革的应然之需,是研究生思想政治理论课自身与时俱进的发展创新,是适应本专科思想政治理论课“2005方案”的衔接之举。在我国思想政治理论课调整改革的历史进程中,“2010方案”实施的深厚背景决定了它具有极其重要的历史地位。