美国企业并购中涉税影响的评介

合理的企业并购战略既重新配置经济中存量资源,促进经济发展,还是企业经营迈向成功的契机。随着我国海内外并购活动的日趋活跃,税收已经成为影响企业并购形式、交易成本等方面的重要因素,但并未引起国内学者的重视。本文主要依据美国《国内税收法典》、《1986年税收改革法案》,简要综述国外学者对美国企业并购中涉税问题的研究成果,阐明税收因素对美国企业并购的重要影响,为我国企业并购提供借鉴,也为国内并购交易的税收法规研究提供新的思路。     

The Impact of Socio-Cultural Integration on Return Intentions: Evidence from a Survey on Romanian Migrants

Abstract

This article analyzes the impact of socio-cultural integration on migrants’ intention to return to their country of origin. It distinguishes between the potential effects of inter-ethnic relations, language proficiency and perception of discrimination as components of integration. It uses individual-level data collected through an original survey among Romanian migrants in January 2018. It aims to test the effects of socio-cultural integration against those of alternative explanations provided in the literature. The findings indicate that the perception of discrimination, assessment of public institutions’ performance and belonging feelings are important predictors for return intentions.     

隋唐时期汉黎女性权利之比较

隋唐时期的律条尤其是《唐律疏议》体现了中国传统法律文化的特征。在三从四德的宗法家族文化中,处于从属地位的汉族女性通过身份的变换取得了相应的法律权利;同时期,在黎族传统婚姻习惯法的作用下,黎族女性在婚姻家庭中的权利虽有所变化,但与汉族女性相比却拥有较多的自由的权利,且黎族女性一直是处于崇高并被人尊重的地位。汉黎女性权利虽有着很大的不同,但在促进社会和谐发展方面却殊途同归,都是通过女性让渡权利这条路径来实现,这也许正是社会和谐发展的必然规律。     

On Role of Science Museums in Promoting Human Rights

Participation in sci-tech activities is a latest development in the rights to subsistence and development that China sees as of primary importance.     

Implementing the Borda outcome via truncated scoring rules: a computational study

This study is an attempt to empirically understand the likelihood of choosing the Borda outcome through a truncated scoring rule when n voters are asked to report only part of their linear preferences over m alternatives. We run Monte Carlo simulations through a grid search algorithm as we employ an impartial culture model to sample voters’ preferences. Given the range of parameter values we consider, we report the truncated scoring rules that maximize the likelihood of implementing the Borda outcome and how the maximum likelihood changes with m and n. We also present our results on the relative performances of some popular truncated voting rules, such as plurality and approval voting, in implementing the Borda outcome and demonstrate that two-level approval voting performs significantly better than the plurality rule. Moreover, we propose the expected Borda rule as a good proxy for the best implementor of the Borda rule among all truncated rules.     

金融业是“社会经济”发展的“主导力量”

我国参加“WTO”以后 ,对我国冲击最大的应是金融业。我国金融业市场化程度最低 ,但它又在经济社会发展中作用最大。金融业有自身发展的规律 ,它应突破“存、贷、汇”的限制 ,走上以资本经营为主体的更大市场。金融市场的发展在客观上给社会更多的选择余地 ,分散了金融风险。金融风险是市场风险的一种 ,风险并不等于是危机。金融危机大体上有三种类型 :一是支付危机 ,二是股市危机 ,三是汇市危机。只要经济平稳发展 ,政策对头 ,危机一般都可避免。资本市场不宜过早开放 ,应以监管能力的配套为前提     

第八届全国民事诉讼法学术研讨会综述

本次会议承担了修改《民事诉讼法》的重任,因此,参会代表积极踊跃。通过两天紧张和热烈的讨论,与会代表就《民事诉讼法》修改的必要性、修改的形式、《民事诉讼法》的框架以及具体的诉讼程序等许多重大问题达成了共识。     

Decisive Measures

While China is progressing in its battle against the novel coronavirus disease(COVID-19),China and the Chinese people are being stigmatized in some parts of the world.Some Chinese and Asians are being discriminated against,harassed and even physically assaulted in some countries.These behaviors are contemptible,as China is making huge sacrifices to guarantee people’s health and safety and prevent the epidemic from spreading outside.