Study on the Civil Special Protection Rules of Military Marriage —Focus on the Article 33 of Marriage law

在现代中国社会，婚姻家庭仍然是人们生活中最基本的社会组织形式，建立和谐的家庭是建构和谐社会的基础，军婚是中国社会婚姻中极具特色的婚姻文化内容，体现了政府对军人婚姻的特殊政策。随着社会不断发展、人们意识形态不断改变，社会对军婚问题的争议颇多。尤其是现役军人、军人离婚否决权、军人离婚限制权、军人配偶婚姻自由等争论焦点愈演愈烈，军婚民事特殊保护法律制度面临着巨大的挑战，如何更好地完善军婚民事特别保护制度，平衡军人、军人配偶、国家三者之间的关系，是当前势必研究军婚保护的关键问题。基于此，笔者以军婚特别保护制度为视角，以《婚姻法》修正案第33条规定为研究对象，展开论述。本文包括前言、正文和结语三部分。 ...In our modern society, Marriage and Family are the most basic forms of social organization in our life, and the harmonious families are also to build a harmonious society. To be sure, the Military Marriage is the main and extremely characteristic content in Marriage and Family in China, which embodies that the government makes special policy to protect Military Marriage. With the development of ou...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：X200712012

Media Reports and CorporateRisk-Taking——Evidence From China

公司风险承担行为或冒险行为在微观层面上推动企业创新活动，有助于企业挖掘新的业绩增长点（John等，2008），在宏观层面上为社会经济活动注入活力，对经济发展大有裨益（Fogel等，2008）。随着研究的不断深入，越来越多的学者指出公司风险承担行为与公司治理机制安排密切相关（John等，2008；Coles等2006）。完善的公司治理机制，可以激励管理层适当地提高风险承担水平，避免风险承担不足的保守行为，从而增加公司的价值。因此，公司治理与风险承担研究的一个重要目的是探寻合理的公司治理机制，有效地激励管理层适当地提高风险承担水平。大量的文献研究表明，作为“第四权力”的媒体具有公司治理的作用，是外...Corporate risk-taking can promote corporate innovation activities, help corporate to tap new growth point (John, 2008), to inject vitality into social and economic activities, be of great advantage for economic development (Fogel, 2008). With the deepening of the study, more and more scholars have pointed out that the company risk-taking is related to the mechanism of corporate governance (John, 2...学位：管理学硕士院系专业：管理学院_财务学学号：3212012115057

The Pricing of Earnings Management in China’s A-Share Market: Measured by Discretionary Accruals

本文主要研究中国A股股票市场对盈余管理（以可操纵应计为表征变量）的价格反应，以求更深入地理解我国证券市场如何处理会计信息。全文内容框架及主要结论如下：引言主要介绍选题动机、正文各章节的内容安排、以及本文主要贡献；第一章对笔者检索到的盈余管理研究文献进行简要评述；第二章检验了各应计分解模型在中国证券市场的适用性，证明了横截面Jones模型的相对优越性；第三章检验了我国A股股票市场对可操纵应计的价格反应，发现市场对净利润各组成部分（经营活动现金净流量、不可操纵应计、可操纵应计）均进行了单独定价；第四章解释了市场为何对可操纵应计进行定价，发现可操纵应计确实含有有关公司未来盈利能力的信息；第五章检验了...The main purpose of this paper is to test the pricing mechanism of China’s A-share stock market on discretionary accruals, which is the proxy of earnings management, so as to improve our understanding on how Chinese security market process the accounting information. The paper consists of seven sections. The first part introduces the motive for this research, and describes its framework and mai...学位：管理学博士院系专业：管理学院会计系_会计学学号：B20021100

审计师个人声誉受损是否会影响其职业生涯?

本文以2001~2013年被证监会处罚的审计师所审的公司为样本公司,考察审计师个人声誉在市场中的有效性。结果发现:审计师个人声誉受损会影响其职业生涯,包括更容易和当前客户解约,审计师如果离职则更可能流向比现任所排名低的小所,客户整体审计收费和客户数量都会有显著的下降。进一步分析发现,媒体的正面报道所带来的定价偏差在审计失败后会导致投资者的愤怒转移,进而加剧审计师声誉受损的后果。这些结果综合表明审计师个人声誉受损具有经济效应。国家自然科学基金项目(71422008,71372074,71572163);;“国家万人计划”青年拔尖人才项

推出卖空机制对证券市场波动率的影响

一直以来,理论界和实务界对于证券市场上是否允许卖空存在很大争议,争议的焦点之一就在于引入卖空机制是否会加大市场的波动性甚至引发市场危机。本文运用非对称GARCH模型探讨了香港市场推出卖空机制前后市场波动率的变动情况,发现推出卖空机制不仅不会加大证券市场的波动,反而使权证券市场的波动率有所降低

融券保证金成数调整对证券市场波动性的影响——来自台湾的证据

一直以来理论界和实务界对于在证券市场上是否应该允许信用交易尤其是卖空交易存在很大的争议,争议的焦点之一就在于信用交易尤其是卖空交易是否会导致证券市场的剧烈波动,争论的焦点之二则在于信用交易的保证金比率是否是一个有效的政策工具。因此本文就台湾证券市场融券保证金成数调整对市场波动性的影响进行了深入的研究,实证结果表明,调高融券保证金成数将增大市场的波动性,而下调融券保证金成数,即放松对卖空的限制,反而可以降低市场的波动性

人民币汇率与中国出口商品结构:短期、长期和未来变动

本文从价格弹性、生产投入、要素价格3个方面探讨了汇率变动影响出口商品结构的理论机制,进而从价格弹性、长短期关系以及未来变动的视角对其进行了实证检验。主要结论表明,人民币升值轻微抑制了中国整体出口,不同商品受到影响的程度不同。升值将减少初级产品和劳动密集型产品的出口,增加部分资本、技术密集型产品的出口,由于汇率的长期弹性要大于短期,这种结构优化将是一个长期过程。另外,不同的升值方式和升值幅度所导致的出口商品结构变动是不同的,为了实现出口贸易的稳定发展,渐进升值是较好的选择。教育部哲学社会科学重大课题攻关项目(项目编号:2013JZD010);;国家自然科学基金项目(项目编号:71773007、71403024);;北京市社会科学基金项目(项目编号:17YJB020);;北京师范大学学科交叉建设项

Numerical study on suspended sediment concentration in Jiulong Estuary-Xiamen Bay and sediment transport mechanism in tidal inlets with multi-fork

基于环境流体动力学模型(Environment Fluid Dynamic Code/EFDC)水动力和泥沙模块,该文针对九龙江口-厦门湾水域潮动力强、浅滩面积大的特点建立二维潮流泥沙数学模型并利用实测数据进行校验。模型精简适用,成功反演了该水域的水动力场和悬沙浓度场,并能正确反映浅水区域的水沙运动特征。结果表明:在潮流作用下,厦门湾水体中悬沙浓度由外向内递增,悬沙随着潮流的涨落在湾内外作中-长距离的往复运动。湾内特别是浅滩区,大潮期悬沙浓度大于小潮期且浓度随潮变化明显,小潮期悬沙场则较为稳定。采用抓斗式挖泥船(源强Q=7.5 t/h)在翔安东南侧浅滩疏浚作业对邻近保护区基本无影响,但翔安南部"五岔口"型潮汐汊道存在能远程输运近岸疏浚泥沙的"泥泵式"水动力场,促使形成环绕厦门岛东海域的带状悬沙分布,该文进一步揭示了形成该分布的水动力机制。增大疏浚强度可导致白海豚保护区被污染,悬沙带宽度增大,浓度上升。Based on hydrodynamic and sediment transport module of Environment Fluid Dynamic Code/EFDC, a 2-Dimensional mathematical model was applied to the simulation of tidal current and sediment transport in Jiulong Estuary-Xiamen Bay, which was set up with full consideration of the strong tide and large-area shoal in the study area. The model was calibrated and verified using observational data and the simulation results agreed with measured data well, which successfully re-acted the hydrodynamic field and suspended sediment transport in this area, including that of the shoal area. The research shows that, mainly controlled by tidal current, suspended sediment concentration(SSC) increases progressively from outside to inside of Xiamen Bay and suspended sediments move forth and back as tidal currents flow rectilinearly along channels. Inside the bay, especially in shoal area, SSC in spring season fluctuates tidally and is much higher than that in neap season which remains lower and more stable. Dredging in the shoal area positioned to the south east of Xiang'an using grab dredger with source strength of 7.5 t/h almost has no effect on the adjacent protection zone, however, the water area with five-forks positioned to the south of Xiang'an exists a dredge-pump-like hydrodynamic field, through which dredging-produced sediments can be transported in long distance. The special hydrodynamic field leads to the formation of ribbon-pattern distribution of suspended sediments located in the eastern waters of Xiamen island and the hydrodynamic mechanism of it is revealed. Amplifying dredging intensity can result in the pollution of White Dolphin Protection Zone, broadening of ribbon-pattern distribution and increasing of the SSC.国家自然科学基金项目(41406121)~

Convergence from clusters to the bulk solid: an ab initio investigation of clusters NanCln (n=2-40)

The electronic structures of a series of sodium chloride clusters (NaCl)(n) (n = 2-40) cut out from the NaCl solid have been investigated by means of ab initio calculations. The calculation results demonstrated a good correlation of the topologic parameters N-d (the total amount of dangling bonds of a cut-out cluster) and beta (the average dangling bonds on each in-cluster atom) with the stability of clusters as well as an evident convergence from clusters to the bulk solid. Particularly, we found that the effective charges on the Cl anions are more site dependent than size dependent