“三个代表”思想创造性地发展了马克思主义的建党学说

江泽民“三个代表”的重要论述进一步明确了党的先进性质 ,提出了文化建设是党的建设基本纲领的重要观点 ,强调了中国共产党的根本宗旨。“三个代表”是我们党的立党之本、固党之基、力量之源 ,为新时期党的建设提供了强大思想武器。     

诉讼调解的经济分析——以法院为中心

在新制度经济学的视角下,诉讼调解是一种理性活动,法院在调解程序的选择和适用上不可避免地会追逐自身利益的最大化。法院的自利行为与实现当事人利益最大化的调解制度的根本目标之间常常会发生悖离。因此,我国调解制度必须控制法院的利益驱动,规范法院的调解行为,强化当事人的程序选择权和程序决定权。     

When the Belt and Road Initiative Meets BEPS: Reforming China's Foreign Tax Credit Rules in the New Era

Today, international taxation is at an inflection point. The implementation of action plan on base erosion and profit shifting (BEPS) and enforcement of the Belt and Road Initiative are reshaping taxation rules and principles. As a crucial aspect of outbound taxation, foreign tax credit is expected to embrace the normative objectives of the new era, which emphasize the importance of subjecting all trans-border business activities to equitable, efficient, and coordinated taxation. Currently, China’s foreign tax credit prescribes in an incompatible pattern; it lacks clear legislative intent, despite marking specific rules with archaic unilateral characters. To reform this regime, legislative principle should reflect the latest consensus on the economic activities’ nexus and ensure that the income derived from trans-border transactions falls under a minimum tax. Regarding specific rules, it is strongly suggested that active and passive incomes be distinguished and the equity holding threshold of obtaining indirect credit be lowered. China’s foreign tax credit reform should take an inclusive perspective, actively participating in the cooperation between countries.     

论侵占罪和不当得利的关系

在不当得利占有财物的情况下是否能成立侵占罪,需要根据侵占罪的不同类型具体分析。如果侵占的不当得利物是委托物,成立侵占委托物的犯罪;如果侵占的不当得利物是脱离物,成立侵占脱离物的犯罪;如果侵占的不当得利物既不是委托物也不是脱离物,不成立侵占罪。     

对受贿罪若干问题的反思与重构——以《联合国反腐败公约》为视角

根据刑法理论关于犯罪客体必须揭示犯罪本质的要求,将受贿罪客体界定为“国家的廉政制度”,不仅能准确揭示受贿罪的本质属性,高度概括出各种受贿行为的社会危害性,而且能反映受贿罪主体的心理特征,避免其他观点无法克服的矛盾;从反腐败的需要出发,结合我国国情和《联合国反腐败公约》的规定,在修订《刑法》时,将贿赂的范围扩大为财物和财产性利益,不仅必要,而且可行;对“为他人谋取利益”在受贿罪中的定位,理论界存有争议,也困惑着司法实践,重构受贿罪条文,以利用职务上的便利索取或非法收受贿赂作为定罪要件,将“为他人谋取利益”作为量刑情节,既增强了立法的科学性,又符合刑法理论,更有利于惩治和预防贿赂犯罪。     

Looking for Sustainability in Not‐for‐Profit Program Delivery: An Experiment in Providing Post‐Bushfire Recovery Programs

This article examines an experiment in delivering services and programs in communities that were affected by the 2009 Victorian bushfires. Three not‐for‐profit agencies received funding to develop and deliver programs over a period of three years with the aim of achieving sustainability for the programs thus created. They were not constrained by the requirements of normal government funding, which is short term, subject to competitive tendering and targeted at specific programs and client groups. The nature of the funding allowed the three agencies to introduce innovative programs tailored to the needs of the community and with the aim of building community capacity. However the question of whether the programs are sustainable when existing funding runs out remains open.     

开发区高职院校人才培养模式的探索

分析"2 1"人才培养模式内涵及成效,并从营造校企合作环境、创新人才培养模式、夯实校企合作基础等方面进行探讨.     

正当化撤诉

正当化的民事撤诉程序中,法官应被定位于消极、超然、中立的角色,当事人的处分权应得以尊重。处于诉讼模式转型进程中的我国的撤诉制度,在立法和实际运用中存在非正当化的倾向。撤诉主要被法院当作结案方式来使用,导致撤诉结案过多的局面。撤诉程序中法院的职权作用过于突出,不但当事人的处分权利和程序利益没有得到尊重,而且来自各方当事人对法院的制约也明显不足。在撤诉制度设计时,应实现法院权利属性的回归,保障被告的实质性参与,并赋予特定民事撤诉以既判力效果,在权利制约的层面实现撤诉程序正当化。     

NUMBERS

正30 bln yuan China’s investment in water infrastructure projects in the Tibet Autonomous Region in the last two decades $15.3 bln China’s deficit from services trade in July,the highest level so far in 2014 12.6% Growth in net profit of the Agricultural Bank of China in the first half 15.5% Decrease in net profit of China’s leading electric car maker BYD in the first half     

违约可得利益的表现形式

违约可得利益主要表现为经济学上的利润损失,而且这种利润损失主要发生于次交易领域。所谓次交易,包括转售、出租合同,此外将标的物用于生产也会产生可得利益,当然,实践当中不局限于这三种情况。