农民权益保护视野下我国农村微型金融发展研究

农村微型金融发展体现了对农民生存权、金融权以及发展权的保护和支持。我国农村微型金融发展历经十几年,金融形式不断创新,体现了对农民权益的支持与保护。但是当前我国农村微型金融存在着目标偏离、体系不健全、缺乏法律支持等问题,需要重塑农村微型金融的发展目标和完善农村微型金融体系,促进我国农村微型金融发展。     

青少年网络道德失范及教育对策研究

互联网的飞速发展和普及,对正处于身心发展中的青少年产生了一定的负面影响。文章从当今青少年网络道德失范问题入手,分析造成青少年网络道德失范问题的种种原因,并提出了相应的青少年网络道德教育对策。     

法律促进预算平衡之基本原理研究

财政赤字和公债规模失控是现代国家的政府共同面临的难题。与静态的预算平衡相比,对预算为什么不平衡的追问以及使之重新趋于平衡的法律对策更加值得关注。法律控制不同类型的财政赤字的目标,都指向预算平衡:其法律意蕴应当由传统的财政收支平衡转为总体经济平衡,德国经济宪法中有关总体经济平衡的规定可以为我国提供最具参考价值的借鉴。至于通过专门立法促进预算平衡的典型,当属美国联邦的赤字削减型预算平衡规则。尽管其因为试图改变和突破联邦权力的分立制衡原则而经司法审查认定为违宪,然而,对促进型经济法的理论研究而言,仍不失为极佳的制度范例。     

应税事实依据经济实质认定之稽征规则——基于台湾地区“税捐稽征法”第12条之1的研究

台湾地区税捐稽征法第12条之1课税构成要件之认定及明订举证之责任,将税捐稽征中已实行多年的实质课税原则条文化。当避税安排的法律形式与其经济实质不相符时,稽征机关认定应税事实应以实质经济事实关系及其所生实质经济利益之归属与享有为依据。由量能课税原则导出的实质课税原则,重经济实质甚于法律形式,是实现税捐正义的实质性手段,并不违背税收法定原则。稽征机关实质课税的自由裁量权理应谦抑行使,其以税捐负担的公平分配为原则,以不损害纳税人的合法权益为底限。稽征机关依据经济实质认定应税事实,应依法承担举证责任,纳税人依法应尽协力义务,否则,稽征机关有权推定应税事实。大陆《税收征管法》亦应增订实质课税原则。     

基于职业导向的高职英语教学改革

高职英语教学至少还存在以下两个问题:一个是教材的职业导向性不强;一个是高职英语教学考核方式导致学生学习认知的偏差,考核引导还没有摆脱应试的倾向。高职英语教学应首先服务于高职专业教学的基本任务,为其专业职业能力服务。高职英语教学突出职业导向的核心是教材建设。英语教材应围绕一个重点——英语听说,并把听说分模块进行。     

AN EVALUATION OF THE CHINESE LEGAL SYSTEM ON SUSTAINABLE DEVELOPMENT

The philosophy of binary purpose in conjunction with a holistic approach reflects sustainable development.These ideas are in accordance with Chinese traditional philosophy and culture,as well as the contemporary economic and social development.It calls for the central government's support to achieve sustainable development at the initial stage.However,in the long run,this approach has drawbacks which are concealed Thus,prompt adjustment is needed.In the relationship between the systems of sustainable development and democracy,human rights,sovereign equality of states,and sustainable development are approbated by the Chinese law system.The bottleneck of sustainable development is linked to its ideological system.Integration is related to the bottleneck of binary purposes,good governance,public participation,and human rights.The government-oriented mechanism has a time element that is related to the bottleneck of utilitarianism and basic economic law.For China's sustainable development,breaking the bottleneck to improve the system and seizing the opportunity to make innovations are of great significance.     

Natural justice and its political implications: legal philosophy revealed in the doctrine of the mean

The Doctrine of the Mean is one of the major Confucian classics focusing on natural justice and its political implications via cosmic dynamics and its harmonious eternity. The rule of the saints modeling themselves after the heaven’s virtue is advocated as the so-called rule of man, or the rule of virtue, in which natural harmony in the cosmos is believed to be the manifestation of eternal and universal justice. Both the editors of The Doctrine of the Mean in pre-Qin dynasty and its commentators in the Tang dynasty have availed themselves in repudiating the legalist utilitarianism abused in the despotic Qin dynasty and empty-world thoughts of Buddhism prevalent in the Tang dynasty by virtue of natural justice and cosmic fairness in heaven-mandated- nature theory. Their academic endeavors are directed at consolidating cosmological faith and moral fairness for Confucian political ideology in self-disciplining, family establishing, country ruling, and world harmonizing.     

Garment, or Upper-Garment? A Matter of Interpretation?

In an adversarial common law courtroom, where one party tries to defeat the other by using words as weapons, polysemous words more often than not pose a problem to the court interpreter. Unlike in dyadic communication, where ambiguity can be easily clarified with the speaker by the hearer, court interpreters’ freedom to clarify with speakers is to a large extent restricted by their code of ethics. Interpreters therefore can only rely on the context for disambiguating polysemous words. This study illustrates the problem of polysemy in an interpreter-mediated rape trial. It exemplifies how the interpreter’s goal to avoid contradictions by making her interpretation of a polysemous word consistent with the preceding context runs counter to that of the bilingual cross-examiner, whose primary goal is to identify inconsistencies in the hostile witness’s testimony in order to discredit him. This study also manifests a denial of the interpreter’s latitude in the interpretation of contextual clues and her loss of power in a courtroom with the presence of other bilinguals.     

新媒体环境下高校思想政治教育的新思路——大学生媒介素养教育

伴随着新媒体时代的到来,媒介对社会大众的影响越来越深,尤其是作为向成年阶段迈进、接触媒体信息最大群体的大学生,他们的人生观、世界观和价值观的形成和发展深受大众传媒的影响.而大学生媒介素养的缺失导致他们缺乏对媒介信息的批判意识和批判能力,甚至在媒介道德伦理观念等方面出现偏失.如何能正确引导并教育大学生正确理解、选择和使用媒介,从而提高思想政治教育的针对性和实效性,已成为新时期高校思想政治教育的新课题,而对大学生开展媒介素养教育势在必行.     

猪巨细胞病毒gB基因优势抗原表位区的原核表达及间接ELISA方法的建立

扩增了猪巨细胞病毒(PCMV)gB基因的优势抗原表位区,将构建成功的gB基因优势抗原表位区原核表达重组质粒(pET32a-gB)转化入表达菌Rosetta(DE3)中进行表达,以表达的重组蛋白作为包被抗原建立了一种检测PCMV抗体的间接ELISA方法,并对该间接ELISA检测方法进行了优化。结果显示,最佳抗原包被浓度为1.9μg/mL,最佳血清稀释度为1∶160,二抗最佳稀释度为1∶10 000;当样品D450nm≥0.26时判为阳性,当样品D450nm<0.215时判为阴性,介于两者之间时判为可疑。用该间接ELISA方法对138份PCMV阴性血清与240份PCMV阳性血清进行检测的结果显示,它的特异性为97.83%,敏感性为97.9%,变异系数均小于10%。用该ELISA方法和Western-blot对184份临床样品进行检测,结果二者的符合率为92.4%。结果表明,该间接ELISA方法简便快捷,具有良好的特异性、敏感性及重复性,适用于对PCMV抗体的大规模检测。