房产税税制改革探讨

房产税作为地方财政收入的主要组成部分,在实施过程中已暴露出很多问题。以宽税基、低税率的思路对其进行修改、完善是经济改革的必然趋势。     

谈中国《人口与计划生育法》的里程碑意义

实施人口生育法是人类社会发展到一定历史时期的必然选择。虽然 ,目前还没有出现统一的完整意义上的成熟的人口法 ,但是以调整人口关系某一侧面的单一的人口法规却已经被陆续制定出来。我国人口与计划生育法的颁布 ,标志着人类社会正在经历一次认识自身生命更替的新的社会变革 ,是人口生育行为规范的一次历史性转折。各级政府部门和广大人民群众要适应这一深刻的社会变革对自身提出的相应要求     

从公平效率角度看农村个人所得税的开征

农村个人所得税的开征,无论是从公平还是从效率的角度看,都是不合时宜的。根据权利义务的统一性,农民没有享受到跟城镇居民相同的权利,如果让他们履行同样的义务,无疑是不公平的。考虑到中国农村的实际情况,开征也不符合效率原则。     

修复性司法:构建和谐社会的一种路径

和谐的思想观念与修复性司法的“修复理念”相契合,为创设修复性司法制度奠定了丰厚的思想基础;修复性司法对构建和谐社会具有促进作用,可以成为构建和谐社会的一种路径。修复性司法在我国现阶段不应成为一个完全独立的司法制度,更不能完全取代传统刑事司法机制,而应与传统刑事司法机制一起成为统一的刑事司法体制下的既相互独立,又相互协调的两个有机组成部分。     

统筹城乡经济社会发展的几个原则

要按照十六大报告精神,统筹城乡经济社会发展,实现城乡共同繁荣,必须坚持六大方针原则,即城乡平等互利原则,优势互补原则,非均衡协调发展原则,制度创新原则,两手结合调控原则,可持续发展原则.     

WTO与中国税收立法的改革

1994年,我国进行了一次深刻的税收法制改革,从此以后一个新的税法体系开始运转,并在一段时期内对我国经济和社会的发展进程起到了积极的作用。然而,1994年税制改革仅仅只是朝着重构我国税法体系这个漫长的道路上迈出了最初的一步。为了与我国经济体制转型和政府财政行政管理方式变革齐步并进,适应我国加入WTO的需要,我国迫切需要进行新一轮的税法体系的改革来调整市场经济的发展。本文针对我国税收立法存在的问题,试图提出改革的建议。     

The Future of the Public Service Workforce: A Dialogue

It has been widely suggested that public service delivery of the future will be different to that of today. Added to this, we are currently witnessing significant changes in terms of the nature of work. Taken together these developments signal that we will see transformation in terms of the role of public servants and the public service workforce. Against this background, this paper presents a dialogue on the future of the public service workforce between Helen Dickinson and Helen Sullivan of the Melbourne School of Government, University of Melbourne and Graeme Head, New South Wales Public Service Commissioner. This paper offers insights from academics actively engaged in teaching the future public service workforce and a public service commissioner actively working to make a reality of a vision of the future.     

Advancing Knowledge through Grassroots Experiments: Connecting Culture and Sustainability

Since 2006, hundreds of communities in Canada have produced Integrated Community Sustainability Plans, based on a four-pillar model of sustainability and developed in consultation with residents and stakeholders. These community-based experiments have developed models, knowledge, and insights about the place of culture in local sustainability. Both conceptual thinking and planning practices regarding the role of culture in sustainable communities were at an embryonic stage when these initiatives took place. The discussions, plans, and implementation processes have advanced both theory and “leading edge” practices with regard to culture and community sustainability, illustrating the importance of a robust relationship between research and practice.     

Recidivist criminal behaviour and executive functions: a comparative study

This study sought to analyse the relation between executive functions and criminal recidivism. We assessed a set of cognitive abilities associated with executive functioning in a group of recidivist offenders (n = 19), primary offenders (n = 25) and non-offenders (n = 30). Our results, tested with nonparametric statistics and Monte Carlo method, revealed that there were no executive differences between both groups of offenders but, when compared with non-offenders, the recidivists showed a worse performance in Trail Making Test part B, and the primary offenders presented a significant lower score on Porteus Maze Test Age score. This study suggests that there can be a different pattern of executive functioning deficits associated with the offenders’ criminal record: recidivism may be more related to mental flexibility impairments and primary offenders’ antisocial behaviour may be aggravated by planning deficits.     

网络时代高校校报的整体新闻报道策划

网络时代高校校报面临着空前的生存和发展压力。增强策划意识,提升策划能力,重视整体新闻报道策划的制定、实施是高校校报应对挑战的重要出路之一。整体新闻报道策划的制定要把握坚持政策性、突出针对性、体现前瞻性、遵循规律性的原则,并通过一定的程序,依据传播策略,提炼出准确的报道主题和宣传重点,以此来指导整个学校新闻宣传工作的有序开展。