票据伪造的民事法律后果

票据伪造的民事法律后果，是一个比较复杂的问题。它涉及到票据效力、票据权利的效力问题，也涉及到因对票据伪造效力的法律评价，以及所引起的民事权利、义务和责任问题，同时，还涉及到善意当事人之间的利益衡平问题。本文主要讨论票据行为伪造的民事法律后果，涉及有关票据权利与义务的问题和付款人付款行为和真实签章人的票据义务履行的法律后果问题。     

淡化语法教学的后果与对策

语法知识作为语文教育中的重要环节，这几年却呈现出淡化的趋势。这会使学生缺乏严格的语言训练，从而使语言水平越来越差。本文主要讨论淡化语法造成的危害，并从实践出发，提出应对的策略。     

美国金融危机的政治后果

美国的金融危机，正朝恶化中演化。作为一个让美国政府不得不全力应对的历史性事件，它将对美国本身至整个世界产生诸多重大后果。 大致来说，危机的政治后果可以从非常传统但同时又有效的三个层次加以分析。第一个层次是美国国内政治层次。在这个层次上，最重要的政治后果有两点：     

改革开放以来价值观的变迁及其双重后果

相对于改革开放前中国社会居统治地位的一元价值观、整体价值观、神圣价值观和精神价值观来说,改革开放以来中国社会的价值观逐渐发生了从一元价值观向多元价值观、整体价值观向个体价值观、神圣价值观向世俗价值观、精神价值观向物质价值观的转变,且这些转变均具有积极和消极之双重后果。     

世界面临空前的经济地震

我们已经面临着一场空前的经济地震，其造成的社会后果刚刚开始被人们所察觉，虽然糟糕的局面到底程度如何无法确定，但是2009年很有可能会像不祥的1929年一样。     

单位制度的初始意图与意外后果

有意图的行动会产生出乎行动者意料的后果,这是人类活动的独有特点。建国初期,为实现整合社会、发展经济、巩固政权和激发民众热情等意图,我国建立了单位制度。然而,在总体实现其初始意图的同时,单位制度在其随后的发展中却产生了效率低下、"单位主权"兴盛并局部消解国家权威、分割资源、滋生腐败以及形成"单位人"惰性等一系列"意外后果"。改革开放以来,为克服这些"意外后果",单位制度发生了一系列变迁。这些变迁,在实现其初始意图的同时,却也同样产生了城市社会成员贫富分化、国有资产流失、社会管控难度加大和社会矛盾日益增多等新的"意外后果"。如何克服这些"意外后果",自然又构成了当前和今后单位制度变迁意图之所在。     

青少年网络成瘾的心理后果探究

随着网络技术的日益普及,青少年网络成瘾目前已经成为一种比较常见的社会现象,影响了许多青少年的学习和生活。对青少年网络成瘾产生的心理后果进行探究,分析网络成瘾对青少年学生心理带来的负面后果,并从心理学的角度分析了治疗方法,具有重要的现实意义。     

中美两国缓刑制度比较概述

国内缓刑制度研究层出不穷,但比较研究却不多见,中美两国的缓刑制度比较更为少见。着眼于美国缓刑制度与中国的比较,并且以广泛意义上的缓刑(probation)概念为基础,主要从立法模式、历史渊源、适用条件、考察制度四个方面展开相对浅显的分析和论述。     

经济全球化进程中经济民族主义的成因和表现

经济全球化是当代不可逆转的大趋势 ,对世界各国经济发展的挑战是极为严峻的。如何应对经济全球化的负面影响 ,是世界上所有国家面临的极为重大的问题。因此 ,以发展经济为取向 ,强调本民族经济权益的经济民族主义应运而生 ,并且向全球发展。探讨全球化背景下经济民族主义存在的根本原因和现实表现 ,是十分重要和有意义的     

新旧会计准则中的"固定资产"对比分析

新旧会计准则在固定资产部分发生了较大的变化,主要体现在固定资产概念、固定资产初始计量、固定资产后续计量、固定资产处置和固定资产披露等五个方面。     

经济体制改革动力结构比较及作用机理分析

经济体制改革作为一个开放的系统工程,是由各种动力源引致发生的并形成了特定的动力结构。本文认为支撑动力、调节动力和辅助动力三者共同构成了经济体制改革动力结构,三者的构成内容在不同的经济体制改革阶段存在差异,通过相互协同、彼此促进、交叉耦合,形成了功能强大的动态动力网络。     

The Pending Revolution in Federal Accounting Standards

Accounting standards constitute the body of guidance needed to provide coherence and direction to accountants on how to keep the books. They inform the accountant about the logic of the way that accounting data should be organized and displayed in order to maximize its value to the prospective user. (The prospective users, in the case of federal accounting, range from the president and Congress through agency managers to the general public.) Federal accounting standards are the equivalent, for accounting, of budget concepts for the federal budget. After a long genesis, federal accounting standards are in the midst of a revolution which, if it succeeds, will transform the way accounting reports on federal fiscal activities and how it relates to the federal budget. This article, written from the perspective of a budget concepts technician who has participated in this effort, reviews these developments and where they seem to be heading.     

The Economic Consequences of Partisanship in a Polarized Era

With growing affective polarization in the United States, partisanship is increasingly an impediment to cooperation in political settings. But does partisanship also affect behavior in nonpolitical settings? We show evidence that it does, demonstrating its effect on economic outcomes across a range of experiments in real‐world environments. A field experiment in an online labor market indicates that workers request systematically lower reservation wages when the employer shares their political stance, reflecting a preference to work for co‐partisans. We conduct two field experiments with consumers and find a preference for dealing with co‐partisans, especially among those with strong partisan attachments. Finally, via a population‐based, incentivized survey experiment, we find that the influence of political considerations on economic choices extends also to weaker partisans. Whereas earlier studies show the political consequences of polarization in American politics, our findings suggest that partisanship spills over beyond the political, shaping cooperation in everyday economic behavior.     

The Political Consequences of External Economic Shocks: Evidence from Poland

How do external economic shocks influence domestic politics? We argue that those materially exposed to the shock will display systematic differences in policy preferences and voting behavior compared to the unexposed, and political parties can exploit these circumstances. Empirically, we take advantage of the 2015 surprise revaluation of the Swiss franc to identify the Polish citizens with direct economic exposure to this exogenous event. Using an original survey fielded prior to the 2015 elections and an embedded survey experiment, we show that exposed individuals were more likely to demand government support and more likely to desert the government and vote for the largest opposition party, which was able to use the shock to expand its electoral coalition without alienating its core voters. Our article clarifies the connection between international shocks, voters’ policy preferences, partisan policy responses, and, ultimately, voting decisions.     

The Federal Accounting Standards Advisory Board: An Introduction for Non-Accountants

This article discusses the disagreement over set accounting standards for federal agencies that GAO published in "Title 2" of its Policies and Procedures Manual for the Guidance of Federal Agencies . The Office of Management and Budget has declined to require agencies to follow the standards although many agencies do follow the standards in completing financial statements. These differences are a result of doubt regarding the appropriateness of the standards as well as the constitutionality of the standards. Therefore, the Federal Accounting Standards Advisory Board was created with the goal of securing agreement on standards for federal accounting.     

Transparency, Democratic Accountability, and the Economic Consequences of Monetary Institutions

Debates about the appropriate mix between autonomy and accountability of bureaucrats are relevant to numerous areas of government action. I examine whether there is evidence of a tradeoff between transparency, democratic accountability, and the gains from monetary delegation. I begin by presenting a simple theoretical model which suggests that central banks that are transparent, in the sense of publishing their macroeconomic forecasts, will find it easier to acquire a reputation. Despite making central banks more subject to outside scrutiny then, monetary transparency can lead to improved economic outcomes. I also consider arguments about the effect of accountability provisions involving parliamentary oversight and control over central bankers. The article then uses a new data set to examine these issues empirically, focusing on a natural experiment involving disinflation costs under different central banking institutions during the 1990s. Results suggest that countries with more transparent central banks face lower costs of disinflation while accountability provisions have no clear effect on disinflation costs. My results also concord with earlier findings that the effect of monetary institutions is conditional on other features of the political environment.