完善我国税务行政审批制度初探

改革我国现行税务行政审批制度 ,应该遵循行政审批的基本法律规定和理论指导综合考虑历史、社会、法制等诸多方面的因素 ,从清理行政审批项目、设定规范审批、严格审批程序 ,实施分类管理等方面着手。     

中国民间组织研究中的概念矛盾分析

国内关于社会组织研究在主体概念的使用上存在一些矛盾 ,导致学术界的现有研究面临诸多困境。解决概念使用和研究效用的矛盾 ,要在兼顾逻辑顺畅和边界清晰的前提下 ,慎用外来概念 ,对比研究时最好集中使用“非营利组织”概念 ,国内研究统一使用“民间组织”概念 ,把“官办”、“半官办”的社团组织及“公办民助”的事业单位概括为“准民间组织” ,以与纯粹的民间组织相区别。     

股权分置改革的市场反应研究——以中小企业板为视角

本文以深市中小盘为样本,采用事件研究和回归分析相结合的方法,检验了股权分置改革的市场反应.研究发现,市场对股权分置改革各批次各事件期反应不一,随着时间的推移,市场越来越成熟了;流通股东在中小盘股改中获得了短期利益,非流通股东获得了流通权;流通股东参会率等变量对累计异常报酬率有显著的解释作用.这表明只有非流通股东具有诚意来设计对价方案,流通股东积极参与,才能达到共赢.     

公共政策与可持续发展

由于人类片面追求经济增长的发展模式,人类社会逐步陷入了发展的困境——生态环境恶化。摆脱发展困境的唯一选择只有走可持续发展道路。可持续发展战略的贯彻与实施必须有公共政策作保障,因为公共政策与可持续发展具有科学性与价值性的统一。只有加强与完善公共政策的制定与实施,才能促进人类社会的持续、健康发展。     

论阐明权的界限

规范阐明权的核心问题之一就是明确阐明权在民事诉讼中的适用范围,在我国阐明权的界限应当如下第一,对于大部分民商事案件,都应当适用阐明权;但是,对有关身份关系的诉讼、有关公益的诉讼、特别程序案件不适用阐明权。第二,阐明权适用的诉讼事项主要应是实体事项或者可以决定实体权利归属的程序事项。第三,阐明权适用于当事人,当事人的诉讼代理人,特殊情形下的案外人,以及有权启动再审程序的人。第四,阐明权的基准时通常应当是言词辩论终结时。     

Fundamental principles of the international protection system of intellectual property rights and the applications

Legal principle, which underlies the value of the legal system, is supposed to be the origin and basis of concrete legal rules. It has also resulted from abstracting and summarizing the value and spirit of these legal rules. In light of the universality and hierarchy of legal principle, the principles of the international protection system of intellectual property rights (IPR) can be divided into the following two types: one is the fundamental principles applied to the what, why and how a legal system shall be constructed, such as principles of sovereignty, equality and mutual benefit, joint development, and international cooperation, which also can be expressed as the principles of sovereignty, international coordination and cooperation, fairness and justice. The other type includes those existing in the legal system and capable of being applied directly, such as the principle of national treatment, principle of minimum standard, principle of independence (for industrial property right), principle of independent protection (for copyright), principle of compulsory implementing patent (for patent right) and doctrine of priority (for industrial property right), etc. In my opinion, the principles of the international protection system of IPR shall follow the latter model, indicating that they shall be provided and written in the international conventions on the grounds that they can be applied directly, and that they can be universally applied to the whole international protection system of IPR instead of exclusive application to one certain system. Hereupon, the author believes that principles concerning the international protection system of IPR should include the principles of national treatment, minimum protection standard and public interest.     

THE EVOLUTION—OR END—OF MARRIAGE?: REFLECTIONS ON THE IMPASSE OVER SAME‐SEX MARRIAGE

The debate over legalizing same‐sex marriage implicates the question of whether doing so would signal the end—or destruction—of the institution of marriage. The appeal to preserving a millennia‐old tradition of marriage against change fails to reckon with the evolution that has already occurred. Invocations of gender complementarity between parents as essential to child well‐being also conflict with growing recognition in family law that children's best interests can be served by gay and lesbian parents. Canada's path toward same‐sex marriage suggests that impasse need not be inevitable. In the United States, this impasse stems in part from the problem that same‐sex marriage serves as an emblem of everything that threatens marriage.     

加强行政审批制度的配套措施建设

审批改革涉及经济、政治、法律等诸多领域,除进行自身改革外,要加强中介组织和公共财政体制建设,创新管理方式,构建先进的行政文化模式等配套措施推进改革进行。     

论我国行政指导制度的完善

行政指导在政府宏观调控和社会管理中发挥着越来越重要的作用,已成为我国行政法制建设和现代行政管理方式改革的重要组成部分。但是,我国的行政指导制度还存在许多问题,迫切需要对这些问题进行深刻剖析,重新对我国行政指导制度的完善进行架构:第一,培育现代行政意识,提高行政指导观念;第二,确立行政指导的基本原则;第三,健全行政指导的基本制度;第四,建立行政指导的救济制度;第五,构建行政指导的程序约束机制。     

文艺的德性：审美与伦理的耦合

文艺有着深刻的伦理学内涵,优秀的文艺作品的道德意义就在于它是人性的敞亮与主体性的高扬。缺乏伦理学的视野,就无法全面把握文艺的本真特质。文艺作品不同于道德教科书,文艺所传达的不应是抽象的直白的信条,而应该是活的生活———经过作家审美创造的生活。但文艺毕竟不是超人类的存在,文艺展示自然、社会、人际、心灵,提供测试人生价值和人生态度的光谱,文艺家的主观命意、文艺作品的客观意蕴以及受众的解读与再创造,本身就是一定价值的自觉选择和自然涵纳。伦理道德在文艺作品中必须是符合审美要求的存在,明晰的个性化(典型化)与生动的感性化,是其按照美的规律进行创造的实现机制。