唐代打击官吏经商谋利的法律规定

腐败不仅是困扰我们今天的社会问题，也是中国两千年封建社会的痼疾。尽管封建社会不可能从根本上清除腐败，但绝大数统治者对吏治都相当重视，以重法惩治贪官污吏。官吏以权谋私是导致封建社会吏治腐败的根本原因。而官吏经商谋利又是官吏以权谋私的重要方面。唐代打击官吏经商谋利的法律规定比较严密，主要从禁止官吏兼业、惩治官吏偶儿买卖谋取剩利、限制和打击官吏家属经商谋利三个方面来打击官吏经商谋利。

Combustion and energy balance of aluminum holding furnace with bottom porous brick purging system

For acquiring the details in aluminum holding furnace with bottom porous brick purging system,efforts were performed to try to find out the potential optimal operation schemes.By adopting transient analysis scheme and constant boundary temperature,combustion in the furnace was investigated numerically using computational fluid dynamics(CFD).The predicted gas temperature shows good agreement with the measured results,and the predicted energy distribution of the furnace is consistent with that obtained from energy balance experiment,which confirms the reliability of the numerical solution.The results show that as the fuel-air mixture temperature rises up from 300 K to 500 K,the energy utilization of the furnace could increase from 34.55% to 37.14%.However,as the excess air coefficient increases from 1.0 to 1.4,energy utilization drops from 34.55% to 29.56%.Increasing the combustion temperature is the most effective way to improve the energy efficiency of the furnace.High reactant temperature and medium excess air coefficient are recommended for high operation performance,and keeping the furnace jamb sealed well for avoiding leakage has to be emphasized.

Governance Structure, Surplus Free Cash Flow （SFCF）, and Earnings Quality： Evidence From Malaysia＊

Prior researches focus mainly on the relationship between governance structure and earnings quality. Unlike the previous researches, this study attempts to empirically examine the role of surplus free cash flow （SFCF） as a moderator in the relationship with the new requirements of Malaysian code on corporate governance （MCCG）. By using the estimated generalized least square （EGLS） upon a sample of Malaysian firms, the results show that firms with an independent chairman experience persistent earnings numbers. The results also demonstrate that the current earnings of finns with small boards and independent audit committee members are more likely to persist in the future, when SFCF is high. However, in contradiction to the authors＇ expectation is the significant, but negative and interactive effect of current earnings and audit committee competence on earnings persistence. The findings, though disappointing, suggest investors to consider both the governance structure and free cash flow （FCF） agency problem when evaluating the sustainability of firms＇ earnings. They also call for more independent directors, effective meetings, and more competent audit committee members.

Society's support for the aged in China:a cultural perspective

This article is concerned with the influence of welfare culture on society＇s old age support institutions and practice. It examines the development of old age support programs in contemporary China from a cultural perspective in an attempt to reveal the interaction between social welfare patterns for the elderly and social policy-makers＇ conception of social welfare and traditional social welfare culture. What stands in the way of the transition of Chinese social welfare for the elderly fi＇om a residual to an institutional model is a value system founded on restrictions and lack of awareness of civil fights. These factors limit the role of social welfare in narrowing the gaps between different social strata in the aged population and lead to inequitable welfare resource distribution. Although an aging population and the diffusion of welfare state culture are pushing the Chinese social welfare system toward diversified development, its final establishment still depends on a reexamination by the public and policy-makers of the relationship between individual citizens and the state.

Impact of Different Forms of Interest Rate Differential on the Flexible Price Monetary Model

In this paper, in order to investigate whether the impact of different forms of interest rate differential may pass on to the flexible price monetary model, two flexible price monetary models, which are separately derived from the generalized monetary models with log-level interest rate differential and that with interest rate differential, are tested for China yuan to US dollar exchange rate. Through Johansen maximum likelihood method, we find that there is little support in the cointegrating coefllcient estimates for both flexible price monetary models for yuan/dollar exchange rate. However, the latter is generally better than the former in the light of sum of squared residual and log likelihood statistics. Therefore, we conclude that there is no transitive impact of different forms of interest rate differential on the flexible price monetary model.