行人违章交通事故归责原则异议

行人与机动车驾驶者均要求有效率地使用道路,管理者也有同样的要求。法律应如何面对各方面的效率需求?何种效率才是法律本身所追求的价值?是否像有的学者所指责的“取效率而弃公平”?本文以法律经济学分析方法,分析认为该条例所牺牲的恰恰是社会效率。     

基层扶贫"微腐败":生成逻辑与治理路径 ——基于交易成本政治学分析框架

扶贫工作中出现的基层"微腐败"直接影响着扶贫成效乃至农民的获得感,成为新时期反腐败工作的重点。基于交易成本政治学的分析框架,在多重、复杂的委托-代理关系和扶贫任务繁重的背景下,信息拥堵、机会主义和资产专用性引发了政治交易成本,同时诱发了"微腐败"问题。要改变这种政治效率低下、"微腐败"高发的状态,就要找到降低政治交易成本的方法。研究表明,可以从建立承诺机制、引入差异化竞争激励机制、完善乡村治理规范体系以及建设大数据共享平台等四个方面解决基层扶贫"微腐败"问题,提高精准扶贫成效。     

Constituency Delimitation and Electoral Authoritarianism in Malaysia

This article explains how the electoral one-party state of United Malays National Organisation (UMNO) in Malaysia is maintained through constituency delimitation. It examines how the means of inter-state malapportionment, intra-state malapportionment, gerrymandering, pre-delimitation boundary changes and seat increase are used in the on-going delimitation exercises. Malapportionment and gerrymandering in the last cycle of delimitation exercises in 2003–5 had secured Prime Minister Najib Razak a comfortable 60% parliamentary majority in 2013 despite winning only 47% of popular votes. While Razak may suffer greater attrition of votes due to his global financial scandal involving Malaysia’s state sovereign fund, 1MDB, he may still win a bigger parliamentary majority in the upcoming election, which must be held latest by August 2018. The article questions if the First-Past-the-Post (FPTP) electoral system, which is not only susceptible to manipulations, but also very winner-takes-all in nature, suits Malaysia’s plural society.     

Family Drug Treatment Courts As Comprehensive Service Models: Cost Considerations

Literature on family drug treatment courts (FDTCs) suggests that parental participation in these courts is associated with improved substance abuse treatment and child welfare system outcomes. Despite these beneficial outcomes, FDTCs serve only 7‐10% of eligible child welfare involved families. As part of a FDTC evaluation, this FDTC site sought to provide stakeholders with information about costs and benefits. Considering the program costs alongside the cost avoidance from reduced time in foster care, this analysis determined that FDTC participation resulted in a net savings per child of $9,710. The cost component of the evaluation proved valuable, challenging, and informative.     

The Cost and Affordability Paradox of Transit-Oriented Development: A Comparison of Housing and Transportation Costs Across Transit-Oriented Development,Hybrid and Transit-Adjacent Development Station Typologies

Abstract

This study presents a comparison of housing and transportation costs (H+T) in 4,399 fixed-route transit station areas across the United States. Each station area is classified as a transit-oriented development (TOD), hybrid, or transit-adjacent development (TAD) based on walkability and housing density targets. Station areas with a Walk Score of 70 or greater and a gross housing density of 8 units per acre or more are classified as TOD. Station areas that meet just one of these criteria are classified as hybrids, and those that do not meet either of these criteria are categorized as TAD. The findings reveal a paradox that whereas TOD are more expensive places to buy and rent housing, they are more affordable than hybrids and TAD because the lower cost of transportation offsets housing costs. We argue that policies to increase the density and walkability of hybrid and TAD station areas, which account for two thirds of all station areas across the United States, should be a top priority for both housing and transportation officials.     

我国资产证券化会计与税收的处理

随着我国资产证券化的进一步发展,证券化过程中的会计与税收问题逐步凸显出来,证券化参与各方的积极性及证券化的成败将很大程度上取决于如何妥善处理会计与税收问题。     

职业教育发展中的人文代价研究

从人的生存处境及全面发展角度审视职业教育发展问题,也就是人文关怀取向,这是职业教育发展理论研究的出发点和落脚点。偏离了人文关怀取向,入文代价问题也就相应产生。在职业教育发展中,人文代价实质上是一种负面价值。对职业教育发展中的人文代价问题存在的原因及如何减少人文代价的具体措施等问题进行探讨,不仅是一个理论问题,更是一个现实问题。     

垄断行业反垄断问题研究：基于《反垄断法》视角

在《中华人民共和国反垄断法》（以下简称《反垄断法》）对垄断行业的规范中,面临着“合理’’与“不合理”的垄断区分问题,《反垄断法》与行业法规的重叠问题,管制与反垄断的冲突问题,以及反垄断理论的选择问题。必须以成本收益分析构建垄断行业之垄断评价体系,选择、构建适合我国国情的反垄断理论框架,明确反垄断法与行业管制的界限,通过司法指南把反垄断法转化为企业市场行为的简明行为准则。     

过失责任与严格责任的整合解释——一个信息费用的视角

过失本质上是一个具有经济学内涵的定义。过失责任与严格责任均致力于实现事故预防费用、事故损失与制度运作的行政成本之和的最小化。信息费用决定着它们达成目标的能力和运作成本。过失标准客观化的原因在于节省信息费用。过失责任受制于确定过失的信息费用,严格责任受制于评估预测事故损失的信息费用。经济学的逻辑而非道德理论为这两种归责制度及其变迁提供了一个融贯简约而又富有说服力的解释。     

传统管理思想与现代企业成本管理

中国传统管理思想与现代企业管理实践的结合已日益成为众多学者探讨和研究的重点,儒家、法家的管理思想,对创建节约型企业、提高企业成本管理水平有着重要的价值。通过对儒家、法家管理思想的精髓进行梳理和剖析,汲取其精华,形成完整的理论体系,可以有效发挥其在现代企业成本管理中的应用。