为什么要认真对待党内法规?--从党政关系的宪制功能视角切入

中国共产党是中国特色社会主义事业的领导核心,党政关系是中国宪制的关键问题。新中国成立以来党政关系的实践演进,体现了党对其认识的不断深化。在新时代中国特色社会主义事业的建设中,党政关系的完善与党政机构的统筹设置,彰显了党在组织形态上呈现一定科层制特征的宪制意义。其构成了党内法规体系建设的基础,推动了党内法规的形式理性化。党作为先锋队的政治定位,要求党内法规加强政治领导,强化实质性的价值判断,这有利于促进党内法规与国家法律差异并相协调格局的形成。党内法规的形式理性与实质正当相结合,为中国特色社会主义宪制的实现提供了保障。

大数据税收征管有助于抑制关联交易吗?--来自“金税三期”工程的准自然实验证据

近年来,上市公司的关联交易不断增长,严重损害了中小股东的利益。文章以“金税三期”工程作为准自然实验,探究大数据税收征管对公司关联交易的治理作用及其影响机制。基于2011—2018年我国非金融上市公司发生的商品与劳务类关联交易数据,通过构造多期双重差分模型,文章研究发现以“金税三期”工程为代表的大数据税收征管模式显著降低了企业的关联交易水平。异质性分析发现,当公司内部治理水平较低,外部市场制度不完善时,“金税三期”工程对关联交易的治理作用更为显著。关于机制的研究显示,大数据税收征管通过征税效应、治理效应和信息效应降低委托代理成本、提高会计稳健性和提升会计信息透明度,从而减少企业关联交易水平。文章的研究不仅从理论上丰富了大数据税收征管的经济效应,而且对我国在数字经济时代深化监管方式改革提供了政策启示。

Potential Toxicological and Cardiopulmonary Effects of PM2,5 Exposure and Related Mortality:Findings of Recent Studies Published during 2003-2013

Air pollution has environmental issue owing become a serious to its diverse harmful effects on the physical and biological environment. According to the Environmental Protection Agency （EPA） and the World Health Organization （WHO）, air pollution affects millions of people worldwide. Hundreds of thousands of deaths each year and a range of diseases, particularly among vulnerable groups （i.e., children, the elderly, and people with special medical conditions）, are attributed to air pollution. These effects are not always caused by single pollutant in the air; rather, they are considered consequences of the multi-pollutants to which people are simultaneously exposed.

中共在浙江的组织建设研究(1922—1929)--以“兼团党员”“兼党团员”为中心

组织建设是中共由“小团体”转为“大政党”的重要任务之一。但就浙江而言,省委在条件尚未成熟时,过于急迫地将工作重心由扩充组织转变为改造组织,要求各地“在斗争中改造党”,实现组织的“布尔什维克化”,反使原有基础再次遭受破坏性冲击,党员数量缺口不断扩大。由于幼年期的中共并不具备平衡党员质量与数量的能力,青年团顺势成为调适内在张力的有力抓手。中共发现,在要求青年团积极提供“兼党团员”等活动分子的同时,使“兼团党员”由“积极参加团的活动”转为“非必要不兼团”,可在短时间内弥补数量缺口。吸纳青年团员入党的能力,是考察中共组织能力的一个新维度。

Energy Balance-related Behaviors Are Related to Cardiometabolic Parameters and Predict Adiposity in 8-14-year-old Overweight Chinese Children One Year Later

To identify target energy balance-related behaviors（ERBs）,baseline data from 141overweight or obese schoolchildren（aged 8-14years old）was used to predict adiposity[body mass index（BMI）and fat percentage]one year later.The ERBs included a modified Dietary Approach to Stop Hypertension diet score（DASH score）,leisure-time physical activity（PA,days/week）,and leisure screen time（minutes/day）.Several cardiometabolic variables were measured in the fasting state, including systolic blood pressure （SBP）, diastolic blood pressure （DBP）, blood glucose （GLU）, total cholesterol （TC）, triglycerides （TG）, low-density lipoprotein （LDL-C）, and high-density lipoprotein （HDL-C）.

Post-issuance related party transaction： Evidence of tunneling

The distortion of corporate financing in China stock markets is not only reflected as the significant increase of leverage after rights offering, but also the large amount of post-issuance related party transactions between the parent SOEs and their subsidiaries. This paper examines the three channels, including accounts receivables, direct loan and loan guarantee. Empirical findings suggest that high frequency of these transactions after rights offering, and the amount of transactions increase as ownership concentration increases, which support the argument of tunneling.

党团双轨制视野下(1923-1931)安徽党团关系探微

党团双轨制在安徽实践之初呈现出党团融合倾向,由于安徽党团建立初期双方关系密切,党团员身份、组织架构与工作内容同质化,且党组织承担团内各项经费开支,分化工作开展后,党团形成“竞存”之势。为调适党团关系,兼顾政策要求与地方实际,安徽省党团逐步模糊成员的年龄划分标准,综合考量其政治觉悟、年龄大小与工作便利等因素,在此基础上,逐步形成了在党的领导下,党团相互扶持发展的常态化模式。

Genetic relationship of rapeseed yield-related traits revealed by elite lines under multiple environments

To provide a theoretical basis for further improvement of Brassica napus yield, additive dominance with additive - by - additive epistatic effects （ ADAA） genetic model and a 6 X 8 partial dial- lel cross design were used to analyze the genetic effects and correlations of five yield related traits of 14 excellent Brassica napus parental lines and their 46 and F2 populations. The results showed that silique density （SD） , siliques per plant （SPP） , seeds per silique （SPS） and thousand - seed weight （TSW） exhibited not only additive and dominant effects, but also significant epistatic effects. The dominant effects of all five yield - related traits were obviously greater than their additive effects and epistatic effects. Yield per plant （YPP） showed significant genetic correlation with SD, SPP and SPS, and the main component of the genetic correlation was the dominance correlation. SPP and SPS both showed a significant negative correlation with TSW. The SD of rapeseed was genetically correlated with all three components of yield to a certain extent, and there were different components of genetic effects positively correlated with the three yield components, indicating that SD is a potential trait to reconcile the conflict between TSW and SPP as well as SPS.

The Budget Execution Quality of Related Party Transactions: Evidence from Hong Kong

This paper proposes to use the related party transactions’(RPT)budget completion ratio(BCR)as indicator of RPT’s execution quality.This paper studies BCR by defining budget ceiling through RPTs announcement and comparing the amount disclosed in annual report as budget execution result.Through statistical analysis of 285 RPT announcements,we classify RPT’s BCR into four benchmark grades.This paper sums up the BCR of RPT from the samples,and deduces moral obligation and moral judgement curve(OJ curve)in terms of BCR.OJ curve is the real dynamic equilibrium after the struggle agency problems.From our statistical results,we verified that Weitzman’s ratchet effect exists in the budget formulation of RPTs,and it is a solid proof of Weitzman’s ratchet effect applied to real business scenarios.The empirical results show ratchet effect exists in BCR of RPTs before and after the change from GEM board listing to main board listing in Hong Kong(Transfer).This paper also finds that it is significant to find the estimated actual amount in the coming year through the budget completion ratio(BCR)of RPT from last year.This paper is a pioneer to examine the execution quality of RPT by the means of(i)Weitzman’s Truth Inducing Model,(ii)BCR,and(iii)SGR as well as(iv)estimated actual amount.

Multi-fractal Behaviors of Relative Humidity over China

The multi-fractal ity over China are studied behaviors of relative humid using the multi-fractal de trended fluctuation analysis （DFA） method. Three multi fractal parameters （the spectrum width Aa, the asymmetry Aaas, and the long-range correlation exponent a0） of the singularity spectrum are introduced to quantify the multi-fractal behaviors. The results show that multi-frac tality exists in daily humidity records over most stations in China and is mainly due to the broad distribution of the probability density of the sequence values. Strong multi fractal behaviors over some stations in the Yunnan, Guangdong, and Inner Mongolia provinces are obvious. These behaviors are mainly caused by different long range correlations between large and small fluctuations. The asymmetry of the singularity of relative humidity records is weak, except for a small number of stations in the far east and west of China, where the singularity spec trum is left-skewed. Finally, the long-range correlations in North China are stronger than those in South China, which indicates better predictability in North China. By studying the parameters of the multi-fractal spectrum, various data of long-range power law correlations of the relative humidity records are obtained, which may pro vide theoretical support for climate prediction.

Dose-Injury Relation as a Model for Uncertainty Propagation from Input Dose to Target Dose

We study a general framework for assessing the injury probability corresponding to an input dose quantity. In many applications, the true value of input dose may not be directly measurable. Instead, the input dose is estimated from measurable/controllable quantities via numerical simulations using assumed representative parameter values. We aim at developing a simple modeling framework for accommodating all uncertainties, including the discrepancy between the estimated input dose and the true input dose. We first interpret the widely used logistic dose-injury model as the result of dose propagation uncertainty from input dose to target dose at the active site for injury where the binary outcome is completely determined by the target dose. We specify the symmetric logistic dose-injury function using two shape parameters: the median injury dose and the 10 - 90 percentile width. We relate the two shape parameters of injury function to the mean and standard deviation of the dose propagation uncertainty. We find 1) a larger total uncertainty will spread more the dose-response function, increasing the 10 - 90 percentile width and 2) a systematic over-estimate of the input dose will shift the injury probability toward the right along the estimated input dose. This framework provides a way of revising an established injury model for a particular test population to predict the injury model for a new population with different distributions of parameters that affect the dose propagation and dose estimation. In addition to modeling dose propagation uncertainty, we propose a new 3-parameter model to include the skewness of injury function. The proposed 3-parameter function form is based on shifted log-normal distribution of dose propagation uncertainty and is approximately invariant when other uncertainties are added. The proposed 3-parameter function form provides a framework for extending skewed injury model from a test population to a target population in application.

Usefulness and Effectiveness of Related Party Transactions （RPTs） Disclosure： Empirical Evidence From Italy

Related party transactions （RPTs） can be used by corporate insiders （e.g., managers, controlling shareholders） to expropriate corporate outsiders （e.g., minority shareholders）. We argue that effective disclosure of RPTs can eliminate or at least reduce expropriation phenomena by letting corporate outsiders assess the fairness of the transactions and identify the underlying conflicts of interest. We consider a sample of large RPTs carried out by listed corporations in Italy, a country that has been affected by significant corporate scandals in recent years. In particular, we analyse the content of several compulsory informative documents, required by CONSOB （the Italian Securities and Exchange Commission）, concerning large RPTs. The focus of our content analysis is on the ＂warnings＂ sections of these documents that should convey clear and comprehensive information on potential risks and conflicts of interest. Our empirical results show that, while the ＂warnings＂ sections of the studied documents generally contain all the information required by existing rules, the depth of the information provided is often unlikely to be sufficient to communicate the implications of the RPTs. Thus, readers may not find the disclosed information adequate to evaluate the fairness of the transactions. Moreover, visual representations are rarely used in the informative documents. The use of such representations could allow companies to convey the structures and features of complex RPTs in a simpler and more direct way.

Ownership Concentration and the Value Effect of Related Party Transactions （RPTs）

This paper investigates 218 related party transactions （RPTs） in Israel, an economy characterized by a high percentage of closely-held finns and identifies a non-linear inverted U connection between the value effect of RPT and the level of finn ownership concentration. This non-linear connection is similar to the worldwide documented quadratic （inverted U） relation between ownership concentration and a finn＇s Tobin＇s Q. The relation becomes even statistically stronger, when measuring ownership concentration using a strategic power approach, in an attempt to identify the source of this puzzling connection.

3-D Animation as Applied to the Solving of Coupling Relations in the 6-DOF Parallel Robot

How to solve the coupling relations in a 6 - DOF parallel robot quickly and accurately within the limits of realtime control is a critical problem. In traditional analytic method, the complicated mathemtical model must first be constructed and then solved by programming.Obviously, this method is not very practical. This paper,therefore, proposes a new way of approach with a new method using 3- D animation for the solving of coupling relations in the 6 - DOF parallel robot. This method is much simpler and its solving accuracy approaches that of the more complicated analytic method.

The Characteristics of 30-60 Day Oscillation and Its Relations to the Interannual Oscillations

The characteristics of 30-60 day oscillation (hereafter called LFO ) of the outgoing longwave radiation data (OLR) and its relations to the interannual oscillations of the sea surface temperature (SST) are investigated by using the daily OLR data for the period from January, 1979 to December, 1987 and the corresponding monthly SST data. It is found that the LFO the band the interannual oscillations of the SST monthly anomaly (SSTA) interact each other and they all relate to the occurrence and development of El Nino events closely. Before El Nino event happens, it contributes to the SST's wanning up and to the SST's quasi-biennial oscillation (called QBO for brevity) and three and half years oscillation (called SO for short) being in warm water phase in the equatorial central and eastern Pacific (ECP and EEP) that the LFO in the equatorial western Pacific (EWP) enhances and propagates eastward; When El Nino event takes place, the LFO, SSTA and SSTA's QBO and SO in the EEP interact and strengthen each other; But the warmer SST and the SSTA's QBO and SO in the warm water phase in the EEP contribute to the LFO's weakening in the equatorial Pacific. Moreover, these contribute to the SST in the EEP becoming cold and the SSTA's QBO and SO in the EWP being in cold water phase and then impel the El Nino event to end.

中国共产党与意大利共产党党际关系的历史发展及基本经验(1949-1991年)

中国共产党与意大利共产党有着长期交往的历史。1949—1956年,双方建立联系且关系渐密,但分歧初现。1957—1961年,双方立场走向分化,但保持友好。1962—1964年,双方公开进行论战,关系走向中断。1978—1991年,双方恢复正常交往,但好景未长。考察中共与意共两党党际关系发展的历程,我们可以总结出以下几条基本经验:党与党之间的交往必须坚持独立自主的原则,避免受到第三党的干扰;党与党之间要相互尊重,求同存异,互不干涉内部事务;党与党之间的交往不要纠缠旧账,要着眼于未来;要高度重视政党外交在国家总体外交中的地位和作用。

The Relationship Between the Communist Party of China and the Japanese Communist Party During the War of Resistance Against Japanese Aggression

It is important to clarify the historical facts and summarize the characteristics of the communication and cooperation between the CPC and the JCP during the War of Resistance against Japanese Aggression, as it holds historical and contemporary relevance. The research findings indicate that the Comintern played a crucial role as the key intermediary in facilitating the establishment of connections between the CPC and the JCP and in driving the deepening of their relationship. During their exchanges, both parties adhered to a flexible and multi-layered friendship based on the unified values of patriotism and internationalism. Their efforts played a significant role in the establishment of an international anti-fascist front in the East.

The Relationship Between the Communist Party of China and the Japanese Communist Party During the War of Resistance Against Japanese Aggression

It is important to clarify the historical facts and summarize the characteristics of the communication and cooperation between the CPC and the JCP during the War of Resistance against Japanese Aggression,as it holds historical and contemporary relevance.The research findings indicate that the Comintern played a crucial role as the key intermediary in facilitating the establishment of connections between the CPC and the JCP and in driving the deepening of their relationship.During their exchanges,both parties adhered to a flexible and multi-layered friendship based on the unified values of patriotism and internationalism.Their efforts played a significant role in the establishment of an international anti-fascist front in the East.

我国高校院系治理的演进、困境与进路探赜

院系治理是大学治理能否实现现代化的关键。在协调党政关系主基调下,我国高校院系治理大致历经了“探索初创期”、“调适定型期”和“提质增效期”等三个演进阶段。当前,我国院系治理面临领导体制不健全、制度体系不完备、运行机制不通畅、治理主体权责失衡、党组织功能“悬浮化”等瓶颈和困境。推动院系治理现代化,应在遮蔽与澄清、守正与创新的动态调适中科学规避“制度移植陷阱”,创造性地推进党委领导下的校长负责制向院系层面的制度移植。在实践中,明晰院系党政共同领导下的分工负责制、完善党政联席会议制度、构建党政学协商共治模式、充分发挥党组织功能作用,是加快推进院系治理现代化的应然路径。