警察分离人员心理状况分析研究

为了了解警察分离人员的心理状况,探讨警察素质培训的方法,提高警察的整体素质,采用SCL-90症状自评量表及卡特尔16PF个性特征量表对唐山市公安局警察分离人员施测,结果显示:警察分离人员存在着不同程度的心理健康问题和个性心理问题,应采取有效的心理干预措施,重视心理咨询及心理治疗在警察培训工作中的重要作用。     

保障会计信息真实性的法律思考

市场经济对会计信息具有依赖性。而原始凭证的质量严重制约着会计信息的真实性。本文认为经济业务的职能部门作为原始凭证的提供者,他们也应对会计信息的真实性承担责任,为此应当完善原始凭证的法律制度。     

Higher education facing the challenges of the information age

It is claimed that traditional higher education has become obsolete. It was justified as long as knowledge was concentrated in the hands of a few experts and in not-easily accessed libraries. However today, the three pillars of higher education - the production of new knowledge, teaching, and the preservation of knowledge - can easily be and more efficiently replaced by electronic means. One can learn whatever and wherever one wants. This can make the diffusion of knowledge far more affordable, more democratic, and less elitist. However, there are a number of social, psychological and societal factors that need to be taken into consideration, serving as counter-forces to the rush to provide electronic replacements to higher education. These factors cast strong doubts on the true value and efficacy of virtual higher education. The solution may lie neither in the wholesale abolishment of institutions of higher education nor in ignoring the opportunities afforded by novel information technologies, but rather in pursuing differentiation between virtual universities and regular ones such that each will excel in its own way. Similarly, we will have to think of differentiation within our institutions so that we come to harvest the new technological opportunities to improve existing higher education. This revised version was published online in July 2006 with corrections to the Cover Date.     

Sailing Towards the Brave New World of Zero Transaction Costs

The Coase Theorem is in essence an if-A-then-B statement. Previous discussions of the Theorem have mostly focused on the then-B part and examined that, given the condition of A, whether B is true or not. The present study attempts to analyze the Theorem from a different angle. In particular, we push the if-A assumption, i.e., the zero transaction costs assumption, to its logical limit, and then explore the implications. We argue that the price mechanism, which is implicitly employed as the foundational basis of the Coase Theorem, is the result of positive transaction costs. Consequently, if transaction costs are zero, then money and prices as commonly understood would not exist, and the value of production would become a vague concept without any operational content. As such, the world of zero transaction costs may be even more peculiar than Coase might have thought!     

涉税信息共享权限规范研究

税收是国家履行其职能的前提条件,是实现公平正义的方式之一。然而,在我国的税收征管过程中,征纳双方之间的涉税信息具有严重的不对称性,它已经成为国家税款应收尽收的最大障碍。因此,立法者必须以涉税信息共享权限规范的形式赋予税务机关共享由其他部门和机构掌握的纳税人涉税信息的权力。通过在理论上对涉税信息共享权限规范的含义、属性、特征、分类、意义进行深入的研究,以便形成圆满的涉税信息共享权限规范体系,为税务机关涉税信息共享权力的获得和行使奠定理论基础,切实保障国家税收收入。     

浅议违约精神损害赔偿——理论反思与制度构建

目前我国的精神损害赔偿仅在侵权法领域适用,排除了在合同法领域适用的可能。然而在合同违约的情形下仍然可能造成守约方严重的精神损害。同为精神损害,只因造成的原因不同而不能得到法律的平等保护,其公平合理性便值得斟酌。纵观国外立法和司法判例,均在不同程度上认可了违约精神损害赔偿,加之现代法从形式正义转而追求实质正义的发展趋势,在我国逐步确立违约精神损害赔偿制度是符合现代法发展趋势和现实需求的。笔者拟通过初步的理论分析和反思,提出在我国建立违约精神损害赔偿制度的建议。     

期货犯罪法律探析

期货犯罪分为广义和狭义两种。广义的是指发生在期货领域的所有犯罪 ;狭义的仅指在期货市场才刚刚出现的专业型犯罪。本文拟对狭义的期货犯罪的概念及其构成特征作一探讨。     

信息引导职务犯罪侦查模式研究

信息引导职务犯罪侦查是一种全新的侦查模式,这种模式的实现主要通过对信息的收集、管理、研判和共享等措施,使高科技与侦查工作有机融合,从而提升职务犯罪侦查部门的工作效率。     

监狱人民警察心理健康保障机制的构建与完善

监狱人民警察作为一个特殊的职业群体,集多种社会角色于一身,易产生心理冲突。大量研究表明,心理健康问题正严重威胁着监狱人民警察的生存状态,极大地降低了他们的生活质量,并严重影响其工作热情和效率。加强监狱人民警察心理健康问题研究,构建与完善监狱人民警察心理健康保障机制,具有十分重要的理论意义和实践价值。     

改善油田基层乙方员工心理健康的对策分析

作为国有企业,油田肩负着发展中国石油事业的重大责任和使命。然而,油田基层长期奋斗一线的乙方员工因工作性质和工作环境问题,频繁出现紧张、悲观、麻痹、浮躁和不合作等五种不健康心理,对此,要结合管理者、思想政治工作者、心理医生和员工自身四方面的努力,才能逐步改善油田基层乙方员工的心理健康问题。