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。     

我国失地农民问题中的政府责任综述

随着我国城市化和工业化进程的加快,征地规模不断扩大,失地农民的数量与日俱增。文章从政府责任角度出发,着重分析政府在失地农民征地补偿制度、养老、医疗、失业保障及监督机制五个方面的责任缺失,提出政府责任在解决当前失地农民问题中的路径完善。     

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.     

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。     

Zhang Pengchun,a Globally Famed Chinese Human Rights Activist

Zhang Pengchun (1892-1957) is remembered in China largely as an educator and scholar.Worldwide, however,he is better known as a great human rights activist,mainly for the role he played in the drafting of the Universal Declaration of Human Rights in the wake of World War ii.Educator Turned DiplomatZhang Pengchun was born in Tianjin on april 22,1892,during the Qing,the last feudal dynasty of China. his family had moved a long time before from Shandong Province,where it owned a water transport business on the Grand Canal from hangzhou to Beijing, China’s main north-south transportation artery since it was dug     

政府在公立医院回归公益性改革中的主导作用探析

在市场经济大潮的冲击下,作为我国医疗机构主体的公立医院公益意识逐渐淡化,趋利行为日益突出。新医改方案明确了公立医院要遵循公益性质和社会效益原则。对照西方和我国以往经验,公立医院公益性淡化的突出原因是政府责任的缺失和错位。本文提出,政府在新医改过程中应采用多种措施主导公立医院回归公益性。