《房地产法》自学指南

《房地产法》是高等教育自学考试经济法专业本科阶段的一门选修课程。近年来，随着商品经济的发展，房地产也开始作为商品进入流通领域。当今世界从事房地产开发、经营、管理、服务的房地产业方兴未艾，在许多发达国家，房地产已成为国民经济的支柱产业。加强对房地产业的法律规制，促进房地产业的健康发展，已成为一项刻不容缓的重要任务。在我国，随着房地产管理制度改革的进一步深化，国家加强了房地产方面的立法和执法，为房地产业的蓬勃发展营造了良好的法律环境。

房地产按揭中信用危机的阻遏

规范市场经济秩序与社会信用是今年中央和各级地方政府的一项重要工作。 2 0 0 1年 5月 2 4日至 2 5日 ,中共广东省委宣传部理论处、《学术研究》杂志社、《南方日报》社理论部和《亚太经济时报》联合举办了“塑造广东信用经济良好形象”研讨会 ,本刊经济专栏已选载了部分论文 ,为了继续深化上述命题的讨论 ,这里的一组笔谈 ,旨在从法律的层面剖析信用缺失的原因和症结 ,提出规范社会信用和完善信用法制的思路。

Fair Valuation Issues and the Subprime Mortgage Debacle： Could Generally Accepted Accounting Principles Underlying the Historical Cost Method Have Prevented the Crisis？

There are three primary methodologies employed to determine real estate value in the appraisal industry： the cost approach, the sales approach and the income approach. The definition of market value is defined as： ＂a type of value, stated as an opinion that includes a set of assumptions concerning the market＂. Unfortunately, untrained and unlicensed appraisers provided opinions using primarily the sales approach or market data approach and virtually ignored the other two methodologies. The ensuing game of ＂Can You Top This＂ resulted in creating an out-of-control real estate market driven by unregulated fiduciaries as appraisers.

The application of the BP neural network in the housing demand model

Real estate is the ＂barometer＂ of the national economy, this paper studies the formation of the current domestic real estate prices and the inner mechanism of the influence factors, using the principal component analysis to determine the composition of the real estate market development index model, and the BP neural network model is established, with specific data analysis which verifies the correctness and practicability of the model.

Work Boilers in the Real Heat Loads

Analysis was performed on the boiler for solid fuels in a corresponding real-thermal load. The tests were conducted with the use of a low-temperature top-loading KWSM water boiler. For control of the burning process, three control algorithms were used as implemented in microprocessor temperature controls. The analysis aimed at determination of influence of the control algorithm upon quality of the buming process in conditions of actual demand for thermal energy. The detailed analysis of operating parameters in relation to the variable thermal load of the boiler provided necessary information and made it possible to state that control algorithms do influence quality of the controlled process. Particular attention was paid to a situation, in which demand for thermal energy is decreased.

Estate Tax Reforms in Taiwan： A Simulation Approach

This study uses the new classical Ramsey growth model to analyze the impacts of lowered estate tax rates in Taiwan. Simulation results indicate a decrease in capital stock and economic growth when post-adjusted estate tax rate falls below 28.22%, which resembles the optimal estate tax rate to keep capital stock unchanged. The results also show that estate tax rate cuts have caused changes in relative prices, resulting in excess burden （EB）. The implication of our simulation results is that Taiwan＇s current estate tax rate cut to 10% will not be able to increase capital stock and promote economic growth.

Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century： From ＂Exchange Value＂ to ＂Historical Cost＂

The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory： the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the ＂finalistic principle of value＂. It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the ＂economic cost＂ in favor of that of the ＂manufacturing cost＂ allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.

Joanna Tan

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