新闻网站可持续发展的盈利模式探讨

针对我国新闻网站普遍面临的有社会效益而无经济效益的生存困境,文章提出了我国新闻网站可持续发展的六大盈利模式,并分析了各自的利弊,提出了相应可持续发展的策略。     

破解当前农村“三访”难题的思考

农村是信访案件的源头,是信访工作的重点、难点和关键点。要有效堵住信访的源头,科学应对信访工作的新情况、新问题,基层党委、政府必须提高五种能力,即提高从源头上预防和减少信访问题的能力;提高解决初信初访的能力;提高非正常集体访案件处理能力;提高重大疑难信访和历史遗留问题处置的能力;提高依法规范信访工作行为的能力。同时要细化信访目标管理考核办法,坚决执行信访责任追究制度等措施,只有这样,农村＂三访＂问题才能从根本上得到有效解决。     

城乡统筹条件下农村集体建设用地使用权的法律问题研究

农村建设用地使用权属于用益物权.国有土地建设用地使用权可以自由进行市场交易,而农村建设用地使用权则受到较为严格的法律制约.土地确权登记应定位于确认证据事实等民事法律行为的具体行政行为.农村集体建设用地的取得包括原始取得和继受取得.因农村集体建设用地使用权所获得的收益,国家可比照国有建设用地使用权流转征收相关税费,直接按照一定比例提取收益似显不妥.要加强土地规划的执行力度,土地规划的实施要着眼于基层.严格进行土地用途管制,以用途引导用地.     

现代公司的本质：营利性、赢利性抑或盈利性——基于词义辨析与营利性内涵的分析

梳理公司的本质并在立法中加以合理疏导是当前和今后理论研究的一个重要任务,这在我国已基本完成股权分置改革和当前越来越强调公司社会责任的背景下显得尤为重要。然而。目前学界对公司本质的表述存在营利性、赢利性抑或盈利性之认识与使用的分歧,在造成误导的同时也引发了一定程度的以讹传讹。理清这一问题乃当务之急。因公司经营有风险而存在投入与产出对比后有盈余或亏损的情形,故公司的本质为重在目的或理想之营利,而非重在盈余结果之赢利或盈利,公司的营利性包括追逐利润最大化的动机、经营的持续性和有盈余应分配之根本性。     

图书书名商标权保护解析

图书书名的精炼和高度概括使其难以获得《著作权法》的保护,而《商标法》保护的可行性探讨就势在必行。首先,在明确图书分类的基础上对所需要讨论的范围进行限定,并就图书书名的功能展开分析。其次,图书书名能否获得商标法意义上的保护和如何避免侵犯他人商标权属于硬币的两面,正确分析和划定二者之间的范围和界限,决定了图书书名在商标法意义上保护的可行性。最后,国外相关的立法例为图书书名商标法意义上的保护提供了反证,故适用《商标法》对其进行规制存在着难以逾越的障碍,而适用《反不正当竞争法》保护书名的可行性论证填补了这一权利保护的漏洞,并为司法实践提供了有益尝试。     

Benchmarking Tax Compliance Efficiency Among South African Retail Firms Using Stochastic Frontier Approach

Random selection of taxpayers for audit mostly nets tax compliant taxpayers. There is hence a need to adopt other methods that are efficient and and effective in performing their specific and general deterrence roles. This article uses profit efficiency benchmarking to analyze selected retail firms tax compliance risk in South Africa over the 2005–2006 period. It seeks to identify firms that should be audited because of their suspected tax compliance risk, using a stochastic frontier analysis. The profit efficiency estimates of 24 retail stores are used to rank them in terms of their performance. They are also tracked over time. Approximately, 50 percent of the firms performed better than the average profit efficiency of 0.39. The top 10 firms are significantly performing better. However, the bottom 50 percent of the retail firms performed poorly and could be targeted for tax audit.     

Myron Echenberg and African Studies in Canada

Myron Echenberg's scholarship resides on the frontier of both African Studies in Canada and historical research in general. He has helped not only to establish African history as a valid field for historical study but also to transform the parameters of history as a discipline, both the opening up of the study of non-Western societies and the increasing focus on newer kinds of history. He made his mark with a prize-winning study of the social history of African soldiers in the French army; and he spent the latter part of his career doing original work on medical history. The profound influence of his work is celebrated in this special issue. Three of the contributions to this issue, all dealing with medical history, are by Echenberg's former graduate students; two contributions are by close colleagues. In both his teaching and his writing, Echenberg has contributed to an understanding of the social issues of our time; but perhaps more important, he has through his teaching and his mentoring very much enriched the educational experience and well-being of his students and his colleagues.     

春秋决狱———从实践出发的审判思路

先秦时代所形成的《春秋》等经典实是先秦时代人们长期实践经验的写照,而《春秋》决狱正是通过对以往人们实践经验的再阐释来平息争端、解决纠纷,达致各方利益平衡的.从尚存的春秋决狱的六个案例中可看出,从实践出发,针对具体案件,解决纠纷才是审判的实质所在.     

司法程序的政治维度——读《司法和国家权力的多种面孔》

著名比较法学家达玛什卡教授所著的《司法和国家权力的多种面孔》一书从司法程序的政治维度出发,通过对司法程序与权力组织形式、司法程序与政府职能倾向的关连性分析,成功地建立了一种政治维度下的司法类型学模型。纠纷解决型程序适应于彻底的自由放任型政府的意识形态;政策实施型程序适应于能动型的国家职能。     

扬长避短,整合归真——谈唐代《律疏》书名的整合问题

唐代《律疏》目前流传的"唐律疏议"与"唐律疏义"两种书名及与之相关的格式表述,各有其长短与利弊。整合的办法是扬二者之所长,避二者之所短:现称"唐律疏议"者,应坚持在各律条之【疏】下用"议"表解释之主要文体,书名则应改称为"唐律疏义";现称为"唐律疏义"者,应坚持此符合其制订初衷及词义发展规律的书名,但其各律条之【疏】下则必须改"义"为"议",以全面符合立法者原创之文体表述。作者此观点已在其新书的撰写过程中付诸实施。