西方典型发达国家物业税发展情况比较研究

物业税是当今中国税制改革的一个热点问题,也是各国税收制度的一项重要内容,由于历史、文化、国情以及经济调控目标各异,各国物业税在征收主体、征税对象、计税方法等方面存在较大差异.比较美、加、日等西方典型发达国家物业税收制度,分析国外物业税的政策趋向,试图将其一些先进方法思想运用到中国的物业税改革中,从而为中国顺利的推行物业税提供借鉴.     

俄罗斯卢布汇率安排的经济效应分析

俄罗斯转型时期的宏观经济波动与汇率制度安排之间存在着密切的关系.本文在评述新兴市场经济国家汇率制度选择困境和概述俄罗斯汇率制度演变的基础上,从汇率与通货膨胀、汇率与对外贸易、汇率与资本流入、汇率与外债规模结构变动等方面分析了汇率制度安排及汇率变动的宏观经济效应,并简要总结了俄罗斯的实践对中国的启示.     

Alcohol-related Rape Among University Students

Background: Alcohol-related rape among university students is clearly a major concern. However, there have been no large-scale surveys of the prevalence of this offence among university students in the UK. The aim of the current paper is to investigate the prevalence and characteristics of alcohol-related rape among university students in seven universities in Wales.

Methods: All universities in Wales were approached to take part in the research. Eight of the nine universities agreed to take part and seven universities emailed their students as planned. On the launch date, emails were sent by the universities to all students requesting that they take part in the survey. The email contained a link to a questionnaire covering a range of topics including: demographics, lifestyle factors, and substance misuse.

Results: In total, 7,846 students submitted a questionnaire. Overall, just under six per cent of females reported being the victim of alcohol-related rape while at university compared with one per cent of males. Sexual orientation was significantly correlated with alcohol-related rape, with three per cent of heterosexuals reported being the victim of alcohol-related rape, compared with eight per cent of lesbians or gays. Students who drank alcohol frequently and those involved in binge drinking were also significantly more likely to report the offence.

Conclusions: The government and universities should play a more direct role to ensure that actions are taken to deter, prevent, and treat the consequences of these largely unreported offences.     

Understanding ‘The Panty Shanty’: off-campus house signs as cultural texts on gender and sexuality

Students at a large, prestigious, public university in the Midwestern region of the USA have a long-standing tradition of naming their rented houses off campus and communicating those names to the student body through displaying prominent and eye-catching house signs. Examples of signs names and visual characteristics are: ‘Betty Ford Clinic’ (featuring an image of a martini glass); ‘Morning Wood’ (referencing male sexual arousal and depicting a tent with a man's legs sticking out); ‘Time Well Wasted’ (written in pink over a beach scene and a martini glass); ‘Fox Den’ (images of a fox tail and a well-known sorority symbol); ‘Tequila Mockingbird’ (a play on words); and ‘Down on U’ (the sign references a sexual act for a house located on University Avenue). Through a socio-feminist and social constructionist perspective, the researchers use content analysis to explore how these house signs serve as cultural texts on gender and sexuality norms in the American undergraduate college setting. Based on our data, house signs reinforce dominant forms of gender ideologies, including hegemonic masculinity and emphasized femininity, both of which are associated with upholding and promoting institutionalized patriarchy (Connell, R. W., &; Messerschmidt, J. W. (2005 Connell, R. W., &; Messerschmidt, J. W. (2005). Hegemonic masculinity: Rethinking the concept. Gender &; Society, 19, 829–859. 10.1177/0891243205278639.[Crossref], [Web of Science ®] , [Google Scholar]). Hegemonic masculinity: Rethinking the concept. Gender &; Society, 19, 829–859). These house signs are also shown through the data to promote a campus culture of heteronormativity where partying, drinking, and casual sex are standards for social belonging, and where high rates of sexual assault persist. As opposed to viewing house signs as simply manifestations of student wit and harmless humor, the researchers critically evaluate if and how these visual displays serve as a mechanism through which gender and sexuality-related inequalities are perpetuated within a higher education institutional setting. Implications for students and their college campuses are discussed.     

The Impact of the Unemployment Rate on Unemployment Benefits in Barbados: An Impulse Response Approach

The purpose of this article is to determine how the rate of unemployment will impact on unemployment benefits in Barbados using annual data from 1982 to 2009 with the use of an impulse response function. The results show that when a shock is applied to the rate of unemployment, which causes it to rise, unemployment benefits will contract marginally and this reaction will not stabilize until the 14th period when a new equilibrium will be attained. Since this new equilibrium will lie below the original equilibrium, rising unemployment will impact negatively on unemployment benefits although this decline will only be marginal.     

广西三次产业结构调整对财源建设的影响

进入新世纪,广西经济已经连续5年保持两位数的增长速度,经济结构得到进一步的优化.文章利用广西统计年鉴和投入产出表提供的数据和资料,探讨产业结构调整的内在动力以及产业结构调整对财源建设的影响,以便广西在下一轮的结构调整中能更准确地把握产业结构调整的方向,使广西财政收入更上一个台阶.     

论未成年人轻罪记录消灭的相对性

未成年人轻罪记录消灭具有保护未成年犯罪人权益的积极作用，但未成年人轻罪记录消灭的效果也具有相对性。适用未成年人轻罪记录消灭不应追求消灭犯罪记录的彻底性且可消灭记录的轻罪应当能够满足社会公共防卫的需求。     

未成年人社区矫正制度法律框架的构建

随着中国社会的转型,在“以人为本”、“构建和谐社会”的背景下,社区矫正制度成为近年司法改革的亮点之一,而对未成年人的社区矫正制度如何构建更是大家所关心的,本文从依托现有法律制度、及时制定社区服务令制度、刑法前科消灭制度以及创办特色矫正项目等方面进行了探索。     

论进入退出壁垒与保险市场效率

保险市场的进入与退出壁垒都会对市场效率产生较大影响。进入壁垒具有双重效应,一方面引起价格扭曲,造成福利损失;另一方面又可抑制无效竞争。而退出壁垒的存在会使低效企业难以退出,对保险市场效率有不利影响。目前中国保险市场属于高进入壁垒与高退出壁垒并存的状况,因此,必须完善中国保险市场的进入与退出机制。     

论群体性治安事件的生成与消解

消除与化解群体性治安事件应从揭示其萌生、发展的机理着手。群体性治安事件的生成离不开社会矛盾的积聚、违规群体的形成和情境因素的催化这三个要件。去除全部或部分的要件,就切断了事件萌发的生成链,这也应是消解群体性治安事件的有效途径。