Research on the Leniency System of Guilty Plea

当前，我国刑事案件逐年增加，而案多人少的矛盾依然尖锐。为优化配置司法资源，提高诉讼效率，全国人大授权在多个城市试点运行认罪认罚从宽制度。这项制度体现了恢复性司法理念和“理性经济人”的思维模式，也是刑事速裁程序试点改革的扩大和深化。笔者所在的基层检察院是刑事速裁程序和认罪认罚从宽制度的双重试点单位，笔者将以刑事速裁程序试点运行两年多以来的实务经验为视角和基础，对认罪认罚从宽制度的完善提出建议，这样的建议比单纯的理论研究更具有现实意义，这也是本文的创新点和价值所在。 本文的主文共分为五章。第一章是认罪认罚从宽制度的概述。首先，纵向梳理了认罪认罚制度的历史沿革，其次，依次对“认罪”、“认罚”、“从...Nowadays the number of criminal cases increased year after year while as the contradiction between more cases and less staff is still sharp. So the NPC authorized a pilot run of the leniency system of guilty plea in 18 cities in order to optimize the allocation of judicial resources and improve litigation efficiency. The leniency system of guilty plea reflects the theory of restorative justice and...学位：法律硕士院系专业：法学院_法律硕士学号：X201212008

The Research in Stock Forecast Based on Neural Network

股票是市场经济的产物，从诞生的那天起就牵动着数以千万投资者的心。股票投资的收益与风险往往是成正比的，即投资收益越高，可能冒的风险越大。个人投资者和机构投资者时刻关心股票行市，分析财务数据，试图预测股票的发展趋势。因此，股市内在规律的研究和预测具有极其重要的理论意义和应用价值。本文提出了利用BP(BackPropagation)神经网络进行股市分析和预测建模的方法。股票市场是一个极其复杂的非线性动力学系统，而神经网络具有很强的非线性逼近能力和自学习、自适应等特性，实验证明，利用神经网络对股市建模可以取得较好的预测效果。BP网络通过对以往历史数据的学习，找出股市发展的内在规律，并将其存储在网络具体...The stock market, which is the main character of market economy, attracts millions of investors from its birth. The proceeds of stock investment always equal the risk. That means the good proceeds is based on the high risk of failure. Investors care for stock market, analyze financial data and try to predict the trend of stock. Therefore the study and prediction of disciplinarian in stock market h...学位：工学硕士院系专业：信息科学与技术学院计算机科学系_计算机软件与理论学号：2005130230

A Study on Tax Policy of Security Investment Fund in China

随着全球经济一体化、金融自由化和资本流动国际化，证券投资基金日益成熟，表现出良好的发展势头，在金融市场上具有举足轻重的地位。我国证券投资基金历史较短，但发展迅猛，无论是数量、规模，还是品种创新、业绩表现都迈上了一个新台阶。但也应该看到，我国证券投资基金仍处于不完善、不发达阶段，相关的税收政策也存在一些问题。如何解决这些问题，充分发挥税收对证券投资基金的调节作用，对促进基金业的健康发展和稳定证券市场具有重要意义。本文以事件研究方法分析税收对基金价格的影响，考察论证税收对基金主体行为的效应；同时，比较借鉴英、美、日三国发展成熟的证券投资基金税收政策，分析探讨我国现行证券投资基金税收政策存在的问题，...With the economic globalization，financial freedom and capital flowing internationalization，security investment fund becomes more and more mature，its development has a good future and it plays an important role in the finance market. Security investment fund in China has developed for just years，but it develops quickly and makes great progress in amounts、scale、innovation and achievements. However w...学位：经济学硕士院系专业：经济学院财政金融系_财政学(含税收学)学号：20024100

The research on the development model of urnan and rural E-business of Fjjian post Co.Ltd

随着科技的迅猛发展和网络的广泛普及，电子商务得到了空前发展并对传统商业产生巨大影响，福建邮政作为中国邮政下属企业，已经成立了省、市、县电子商务经营机构，但随着市场环境的变化，以及邮政自身改革的不断深入，传统的邮政如何向电子商务转型，寻求一条适合福建邮政的电子商务发展模式具有非常重要的现实意义。由于邮政服务的群体遍布城乡每个角落，因此，基于这个广大的城乡市场，针对不同的环境与具体的需求，建立城、乡发展新模式也成为了福建邮政电子商务突破发展瓶颈的新课题。 本文以福建邮政电子商务发展模式为研究对象，运用文献调查法、比较分析法、定性和定量分析法等研究方法，通过深入分析福建邮政电子商务发展现状、优势资...With a rapid development of technology and the wide spread of internet, there has been an unprecedented development in the field of e-business, which also has a big influence on the traditional business. Thus, Fujian Postal Company, an affiliated enterprise to China Post Group, has set up its branches in all the provinces, cities, and counties. However, with the change of the market environment, a...学位：工商管理硕士院系专业：管理学院工商管理教育中心（MBA中心）_工商管理硕士(MBA)学号：1792010115067

海峡两岸双重征税问题探讨

海峡两岸所得税发生双重征税的原因有税收管辖权之间的冲突,居民身份确定标准的不同,对收入来源地的判定标准不同。借鉴大陆与香港、澳门签订的税收协定,消除两岸双重征税、促进两岸经贸关系持续稳定发展的对策,即签订两岸税收协定及加强两岸税务合作

国有企业改制引发的税收流失问题探讨

在国有企业改制过程中引发的税收流失问题，主要是发生 在产权交易、企业资产重组、合资、破产清算等过程中，资产评估作为企业改制的一项基础性工作，其评估失误也会造成税收流失。因此解决国有企业改制引发的税收流失是要规范企业改制行为，提高资产评估水平

A systematic review of determining factors of help-seeking behavior in response to depressive mood among adolescents

Background Help-seeking in adolescent depression is low despite the fact that it is prevalent in this population with significant impairment. The objective of this systematic review is to identify and investigate the documented determining factors of help-seeking behavior in response to depressive mood among adolescents, which are not well known in the literature up to date. Methods A literature search was conducted on bibliographic databases MEDLINE, pubmed, Psycinfo, EbscoHost and Ovid using “help-seeking behavior”, “adolescents”, “depression” and “depressive” as keywords to identify relevant studies up to July 1, 2016. Studies were identified by a set of inclusion and exclusion criteria with the use of the checklist “Standard Quality assessment Criteria for Evaluating Primary Research Papers” and the “STROBE” statement to evaluate the quality of individual studies. Findings After considering the inclusion and exclusion criteria, 9 studies were identified, including 3 qualitative studies and 6 observational studies. The more distinguished determining factors were gender, ethnicity, level of depressive symptoms and parental factors. Other individual factors were readiness for care, psychiatrist supply per capita, treatment-related factors and the perceived need for help. All these factors were shown to be statistically associated with help-seeking behavior. Conclusions Various determining factors of help-seeking behavior in response to depressive mood among adolescents were identified with the more distinguished ones such as gender, ethnicity, level of depressive symptoms and parental factors. There is paucity of high quality research in this area with lower internal validity, because of the observational in nature. Due to the heterogeneity of measurement tools of depressive symptoms and outcome measures of help-seeking behavior, cross-scale analysis was difficult to conduct. An observational study with the use of community samples, validated measurement of depressive symptoms and standardized assessment of help-seeking behavior is needed.published_or_final_versionPublic HealthMasterMaster of Public Healt

Can Front-Line Regulations of Stock Exchanges Improve the Quality of Security Analysts’ Earnings Forecasts? Evidence from Inquiry Letters on Annual Reports

【中文摘要】本文以 2014～2017 年沪深 A 股非金融类上市公司为样本，在倾向性得分匹配（ propensity score matching， PSM）的基础上采用双重差分（ differencein-difference， DID）回归方法检验年报问询函对证券分析师盈利预测质量的影 响。主回归结果表明，年报问询函显著提升了证券分析师盈利预测质量。作用机制检验表明，只有当年报问询函内容涉及公司会计遵循、收入确认和利润波动、公司经营风险等重要内容时，以及当公司的内外部监督机制较弱和媒体关注度高时，年报问询函才能显著地促进证券分析师盈利预测质量，表明问询函制度通过信息效应和监督效应提升了证券分析师盈利预测质量。进一步分析发现，当公司收到年报问询函后，证券分析师盈利预测修正能引发更显著的市场反应，表明市场认识到问询函制度对证券分析师盈利预测质量的提升效应。本文的研究结论表明，以问询函制度为代表的证券交易所一线监管对提高证券市场信息中介的信息解读质量有着正面促进作用，对于监管层如何进一步改进监管制度、提升市场信息效率具有较好的参考价值。 【Abstract】Based on a sample of Shanghai and Shenzhen A-share listed companies from 2014 to 2017，this paper employs Propensity Score Matching（PSM）and Difference-in-Difference （DID）methods to examine the effect of inquiry letters on firms’ annual reports from stock exchanges on the quality of security analysts’ earnings forecasts. Our results show that the quality of security analysts’ earnings forecasts improves with inquiry letters. Further investigations reveal that the improvement occurs when the content of inquiry letters is related to the company's accounting compliance status，controversial revenue recognition，profits fluctuations，and operating risk or when the internal and external supervision mechanisms of the company are weak and the media attention is high. These results suggest that in addition to exerting heightened supervision the inquiry letter system increases the quality of security analysts’ forecasts through extracting additional information. Moreover，after a company receives an inquiry letter，its analysts’ earnings forecast revisions induce significant market reactions，confirming that valuable information is extracted by the inquiry letter. Our results suggest that the front-line regulations of stock exchanges，as represented by the inquiry letter system，serve as not only a supervision mechanism but also a channel for the market participants，particularly security analysts，to extract valuable information，thereby improving the market efficiency.本文受到国家自然科学基金面上项目“‘意见领袖’ 角色定位下证券分析师预测对市场情绪的干预机制研究”（ 71572054）、 “风险链视阈下的地方政府债务风险：多维评估、先导预警与常态治理研究”（ 71673077）和湖南省社会科学基金一般项目“证券分析师预测对我国上市公司创新绩效的促进机制研究”（ 18YBA087）的资助