论我国企业重组税收法律制度的改革与完善——韩国的法律实践及其借鉴

低税率和少管制是吸引国际投资者的重要因素。经过两次金融危机,韩国政府对企业重组税制进行了重大修改,降低了税率,减少了管制,从而提升了韩国企业的国际竞争力。我国企业重组税制存在缺陷,为应对金融危机、提高企业竞争力、引进外资等,我国应放宽跨国性企业重组、完善企业重组中的反避税政策、整合相关法律规定,简化和优化税制等。     

论身份混同背景下我国外资并购中国家安全审查程序的完善

我国现有的外资并购中的国家安全审查程序主要是站在资本输入大国的立场设计的,没有考虑到我国既是"引进来战略"下的资本输入大国,又是"走出去战略"下的资本输出大国的混同身份。已有的审查程序在启动审查、申报前磋商、重新启动审查等方面不完善,减缓协议、申报撤回、监督机制、权利救济机制等制度缺失。借鉴国外成熟的经验,考虑身份混同对审查程序的新要求,我国应完善关于启动审查、申报前磋商、重新启动审查的规定,增加减缓协议制度、申报撤回制度、监督机制、权利救济机制。     

Adopt or Not and Innovation Variation: A Dynamic Comparison Study of Policy Innovation and Diffusion Mechanisms

Abstract

Policy innovation and diffusion literature mainly focuses on the decision to adopt a new policy, while ignoring the differences among new policies. This study divides the decision-making process of policy innovation diffusion into two phases: in the “innovate or not” phase, governments make the decision to adopt or reject the new policy, while “how to innovate” is the process by which governments formulate specific content for the new policy. A dynamic comparative analysis finds that effects of internal determinants and diffusion mechanisms vary during these two phases and that internal determinants moderate the effects of diffusion mechanisms.     

Australia’s Army Nurse: Locating a Woman as the Heart of Sacrifice in the Hall of Memory

This article contests the misconception that the Hall of Memory of the Australian War Memorial, Canberra, represents an irreligious space. While accommodating the expectations of a post-secular society, this belief fails to recognise the influence of Christianity upon the generation that experienced World War I and developed the memorial practices that arose in response to it. Veteran-artist M. Napier Waller embedded complex religious symbolism in the scheme of three windows he designed and executed for the hall. Drawing on his individual experience of battle, personal philosophy of art and the medieval customs of his forebears, Waller told the story of Australia’s experience of the war and aligned a nation’s sacrifice with that of Christ: His Crucifixion, Resurrection and Ascension are symbolised in the south, west and east windows, respectively. The inclusion of a nurse was central to Waller’s plans and required he manipulate the men creating the memorial to achieve his goal. In doing so, he neutralised the greatest threat to his vision: its founder, Charles Bean, and located a woman of many identities—a Martial Madonna—as the heart of national sacrifice in Australia’s premier war memorial.     

The aesthetics of minor intimacy: precarious attachments and queer feelings in the autobiographical fiction of J. M. Coetzee

This essay offers a new perspective on the queerness of the encounters between self and other in Coetzee’s autobiographical fiction. It attends to the dynamics of openness and reservation, immediacy and mediation, desire and longing played out between Anya and Señor C in Diary of a Bad Year (2007) and John and his female cousin, who is represented by the characters Agnes in Boyhood: A Memoir (1997), Ilse in Youth (2002), and Margot in Summertime (2009). Building on Lauren Berlant’s notion of minor intimacy—which asks us to pay attention to encounters without a canon and to desires too elusive for heterosexual conventions— it offers a framework for uncovering modes of attachment in Coetzee’s autobiographical fiction that do not obey the strictures of the couple form. I draw on queer studies on intimacy and phenomenological studies on emotions and embodiment to explore the modes of attachment between self and other.     

公安机关监控民用爆炸物品流向的措施

公安机关为了更好地实现对民用爆炸物品公共安全管理和民用爆炸物品购买、运输、爆破作业的安全监督管理的职能,有效监控民用爆炸物品流向,应通过地方立法,对涉爆企业在民爆物品的供给、运输、需求等方面实行信息验证、公示制度。通过信息公示,增强企业涉爆行为的公开性、透明化,以预防企业从事违反危险物品管理的活动,压缩非法涉爆企业的生存空间,防止民用爆炸物品被非法爆破行为利用。     

深化监狱体制改革促进监狱企业发展

监狱企业是我国监狱改造罪犯工作的重要组成部分,而监狱企业的发展更是监狱体制改革过程中的热点问题。文章在充分调研的基础上,结合辽宁省监狱体制改革的实际情况,从监狱企业的定位、监狱企业的科学管理、监狱企业产业方向调整和监狱企业现代企业制度的建立和规范四个方面,论述了深化监狱体制改革过程中监狱企业的发展问题。     

中国企业发展战略的文化思考

迎接经济全球化的挑战,适应知识经济发展的社会,加大企业改革的力度,都需要加强企业化建设。企业化作为管理理论、管理思想和管理方式,对网络经济和确定以人为本的现代意识,对形成和谐管理的方式,都具有十分重要的作用。实施企业化管理,建设企业化,应该将企业家化的形成、优良传统的继承、讲求个异化特征放在重要位置加以重视。     

外资并购国有企业的法律思考

外资并购我国国有企业是当前企业并购中的热点。随着我国入世步伐的加快 ,妥善处理这一问题显得日益重要。本文通过分析外资并购国有企业存在的问题 ,提出了完善外资并购国有企业法律制度的设想。     

论欧盟法中跨国企业集团破产的管辖权

跨国企业集团是由在各国成立的不同法律实体以某种形式的控制权或所有权相互连结而形成的经济组织。在欧盟破产法中,跨国企业集团破产管辖权可以分成两个层次:一是基于债务人主要利益中心地的管辖;二是基于债务人营业所所在地的管辖。