论外商投资企业转移定价避税

目前我国许多外商投资企业长期亏损,但仍能够处于非破产境地,其中一个非常重要的原因就是其利用转移定价方式转移利润进而避税,这严重影响了我国的税收征管。本文从外商投资企业转移定价避税的一般表现形式入手,指明我国外商投资企业转移定价避税的特点,分析了现行税收法规对外商投资企业转移定价问题规制的内容及存在的缺陷,提出笔者对于完善相关立法的建议以及其他可采取的一些反避税措施的思考。     

高职院校学报应走与科研"整合"之路

高职院校学报内容质量偏低、特色不明显和“两个效益”不高的问题亟待研究解决。其产生的原因主要是由高职院校的科研及科研工作处于劣势地位而造成的。如何摆脱这一困境,走与科研“整合”之路,将会使一大批“小”、“弱”学刊脱颖而出,从而在真正意义上促进我国学刊的整体繁荣。     

韩国零售业态发展及政府规制

一国零售业态的发展与其经济发展阶段具有明显的相关性。韩国经济经历了高速增长和市场开放及资本自由化阶段后,便利店、廉价店等新业态大量进入,给韩国以大型百货店和商品交易市场为主导业态的传统零售业态带来了冲击。新型业态基本是模仿国外业态形式或随外资进入的,大型廉价店等新业态在本土化适应过程中不断调整,形成韩国特色。将韩国零售业态置于经济发展过程来考察,会发现与日本战后经济发展的阶段性以及现代零售业态的发展轨迹和政府政策规制的方向具有极大的相似性。我国也呈现出与韩国、日本的相似性。观察韩国零售业态演进过程及其特征,给中国零售业态发展研究提供了一个参照,对总结后发展国家零售业态发展规律具有重要意义。     

证券民事赔偿制度与投资者利益的保护

近期我国证券市场相继暴露出不少严重的市场违法、违规问题，针对这种情况，我国应当尽快建立和健全证券民事赔偿制度，以维护证券市场运行秩序，保护广大投资者利益。建立证券民事赔偿制度应着重界定以下问题：１．将涉及证券的民事赔偿作为特殊侵权行为特殊处理；２．建立可行的证券民事赔偿额度计算方法；３．设立行政管理者对受损害投资者的法律权利告知义务；４．鼓励当事人通过仲裁程序解决证券损害赔偿纠纷。     

Globalisation, Peasant Agriculture and Reconversion

Abstract — The agrarian issue in Chile is largely defined by the problematic impact, particularly on the peasantry, of the country's continuing integration into the world market. This paper focuses on the shift from a market-led to a state-mediated process of 'reconversion' of agriculture's pattern of production and land use. Although the 'Concertación' governments have designed specific and novel policies aimed at enhancing the productive and transformative capacity of peasant farmers these have not yet been able to reduce the widening technological and economic disparity between capitalist and peasant farming. Thus the future of the peasant economy is far from being assured in an increasingly globalised and competitive environment.     

心理测验在党政领导人才选拔中的作用分析

本文客观地调查与分析了心理测验在党政领导干部选拔中的作用与局限,提出了在党政领导干部选拔过程中正确地评价心理测验的价值、正确地使用心理测验结果、提高党政领导人才选拔的有效性和管理工作的科学性的理论依据。     

防范青少年犯罪问题的伦理思考

培养青少年的仁爱心、羞耻心、感恩心、敬畏心,并引导其树立正确的价值观、生死观、幸福观、荣辱观、苦乐观和健康的竞争意识,乃是防范青少年犯罪的治本之道。应采取多种方式和途径,构建防范青少年犯罪的思想道德教育网络,并将生活教育、生命教育、承受挫折教育、道德与审美教育融入整个社会教育体系之中。     

USING EXTERNSHIPS TO INTRODUCE FAMILY LAW STUDENTS TO NEW PROFESSIONAL ROLES

Law schools are seeking ways to familiarize family law students with exciting new professional roles arising in connection with family court reform. This article describes the family law externship program at William Mitchell College of Law which includes a classroom component allowing students placed in different practice settings to compare and contrast their experiences. The program assists students in making career choices and enhances their ability to counsel future clients.     

The Influence of Advisers and Decision Strategies on Foreign Policy Choices: President Clinton's Decision to Use Force in Kosovo

In the following paper, I analyze the influence of advisers and domestic political factors on President Clinton's decision to use force against Slobodan Milosevic and the Serbs in Kosovo in March 1999. I present an analysis and examination of President Clinton's decision-making process, using press reports, personal speeches, etc. In other words, I attempt to trace the process by which Clinton came to the decision to use force in Yugoslavia. Specifically, using the poliheuristic theory, I argue that President Clinton's decision was influenced by noncompensatory domestic political calculations and the strong influence of his Secretary of State, Madeleine K. Albright. Examining how advisers interact with one another, their status in the advisory group, and the manner in which presidents solicit information from advisers will further our understanding of how, when, and under what conditions national security-level decision makers make decisions.     

我国城镇失业率已进入风险区

深化改革和需求不足等原因造成我国城镇失业增加。德尔菲法研究结果显示 ,我国城镇真实失业率水平为 7% ,已达到警戒线 ,且近年会有较小幅度的增加。建议政府设立专职机构 ,对失业风险监测与调控