灵活运用SPSS进行税收预测

本文分析了利用SPSS进行税收预测要注意的问题,并就如何灵活利用SPSS进行预测举出两个实际例子.通过实例证明:在预测过程中,同时利用纵向数据及横向数据进行预测,有利于预测精度的提高.     

经济转型期的政府职能与土地市场发育

土地市场的发育和繁荣与政府所提供的制度规则与激励是分不开的。但由于经济转型期政府职能的“缺位”与“错位”等问题使土地市场的发育仍然存在许多不足。对经济转型期政府在土地市场发育中的职能缺乏规范的分析,对政府在土地市场发育中的职能认识不清是产生上述问题的原因。经济转型期政府职能定位不同于成熟的市场经济国家,对市场的培育非常重要。因此,政府应该在明晰土地权利、培育竞争主体、维护土地市场竞争秩序等方面发挥作用;同时,实施有效的公共政策供给以调控土地市场,从而维护土地市场的良性发育。     

Beyond the Real and the Paper Deal: The Quest for Contextual Coherence in Contractual Interpretation

Contract lawyers are often divided between two schools of thought: formalism and contextualism. In the realm of contractual interpretation, this division illuminates various debates surrounding the modern contextual approach. Ultimately, however, the divide between the ‘real and the paper deal’ does not fully reflect the relevant fault lines. The real contest is between rival interpretations attempting to make the most coherent sense of the available text and context surrounding the document. In characterising the true nature of the exercise, I draw upon theories of coherence to articulate a framework of ‘contextual coherence’ that involves concepts of competing narratives, the rational motivations of the parties, and the need for a holistic assessment of the best hypothesis, in accordance with the English courts’ ‘iterative approach’ to interpretation. I demonstrate that this framework enables us to explain and evaluate recent cases such as the UK Supreme Court decision of Arnold v Britton.     

刑事诉权初探

现代诉权是宪法性权利,刑事诉权也不例外。刑事诉权的概念不能简单借鉴其他诉权的概念,它应等同于自诉权与公诉权之和,是指刑事纠纷的当事人因权益受侵害,依法请求国家专门机关通过诉讼方式依正当程序解决该刑事纠纷和附带民事诉讼纠纷,并最终由裁判机关依法做出裁决的宪法性基本权利。从最终意义上讲,刑事纠纷的最终解决机关应当是法院,但在审前程序中,又不应当仅仅限于法院。刑事诉权具有主体多样性、内部关系复杂性、阶段性、其他诉权的后盾与保障等特征。对于当事人诉权主体而言,刑事诉权是基本人权在刑事诉讼中的具体化。当事人适格及诉的利益是其必备要素。     

积极构建和谐劳动关系 努力维护职工队伍稳定——访内蒙古自治区总工会副主席姜言文

工会是党领导下的工人阶级群众组织,紧紧围绕党和国家的大局开展工作,努力维护职工队伍和社会稳定,是工会组织义不容辞的责任.近年来,在开放、多元的社会环境和信息化条件下,面对劳动关系领域出现的新情况、新变化,内蒙古自治区各级工会组织始终把维护稳定作为工会工作的重要内容,采取有效措施,努力把中央、自治区党委和全国总工会关于维稳工作的各项要求切实落到实处,在推动保障和改善民生,维护职工队伍和社会稳定等方面发挥了积极作用.     

‘Hurry no man's cattle’: British rule and suicide in China

The British authorities in the leased territory of Weihaiwei were concerned that too many Chinese, particularly women, resorted to suicide. In response, they made it obligatory to report suicides, educated the public and the police on how to effect rescues, and appointed a medical assistant with special responsibility for suicide rescue work. In spite of being remarkably well informed of the social significance of suicide in China, government efforts to deal with the causes of suicide were limited. In particular, the government did little to alter the circumstances of women in the territory. They provided few opportunities for education and were reluctant to prohibit foot-binding or to discourage families from putting pressure on widows to remarry. The limited response of the government to the problem of suicide was consistent with its general administrative policy of effecting little change to the fabric of life in the Chinese villages. The fact that the magistrates, in their treatment of suicide, expressed a deference to Chinese law, was part and parcel of the same general policy of the British administration of Weihaiwei.     

An Empty Shell? Rethinking the Usury Laws in Medieval Europe

Abstract

Many historians have argued that the usury laws were a dead letter and that usurious practices were widespread during the Middle Ages. This review of canonical rule formation in Europe shows that many contracts were outside the prohibition and that the laws were highly effective. The popularity of financial instruments depended on obtaining the Church's approval, and ecclesiastical tribunals pursued usurers relentlessly. Although it is not possible to measure with any precision the incidence of usury or the effectiveness of the prohibition, arguments of a high incidence of usury do not stand up in the light of evidence from the contemporary legal context.     

中国古代关于穆斯林的法律制度及其变 迁

穆斯林在中国的历史，最早可以追溯到唐代中期。自唐代以来，在不同历史时期古代中国都制定了相应的法律制度，穆斯林也在中国古代法律的变迁中逐步融入中华民族。     

对设区市立法权限之“城乡建设与管理”的界定

“城乡建设与管理”是修订后的《立法法》赋予设区市的一项立法权.由于该词含义极具概括性,无论在《立法法》修订过程中还是修订之后,有关设区市的立法权的范围争论主要体现在“城乡建设与管理”中.为此,文章梳理了现行相关立法和规范性文件中该词的内涵,并考察了七个较大市至2014年的立法状况,本文认为应在充分尊重设区的市立法权限的原则下,对“城乡建设与管理”的内容应做广义的理解,具体来说包括:城乡规划、公共设施建设,以及包括城乡公共事业、公共设施和公共事务管理三个方面的市政管理.     

Meeting Marks Publication of Memoirs on Ping-Pong Diplomacy

The year 2011 marked the 40th anniversary of the "Ping-Pong Diplomacy" that was a symbolicturning point in Sino-American relations. The late Chairman Mao Ze-dong, Premier Zhou Enlai and other Chinese