《企业运营与发展》课程教学初探

首都职工素质教育工程的全面实施开创了职工教育的新模式,为职工终身学习创造了条件,得到了企业和职工的广泛欢迎,在社会上引起了强烈反响。作为一名授课教师,要对开展素质教育工程的意义有深刻的认识。在教学过程中注重与学员的交流。要根据考核要求,结合学员实际水平,确定授课重点。并注意结合成人学习特点,改变教学模式,引导学员主动参与教学活动,强化学员自主学习意识。     

Wealth Taxes: Stories, Metaphors and Public Attitudes

Wealth taxes are currently high on the policy agenda in Britain. These taxes will not be political sustainable without public support. However, evidence exists that indicates substantial public opposition to wealth taxes. For example, inheritance tax appears to provoke hostility among the public. Some observers have suggested that the way that wealth taxes are presented - particularly using stories and narratives - could enhance public support. This paper summarises focus group evidence on this suggestion. I report that using narratives and stories can have an impact, although this should not be overstated and much depends on how the narratives are shaped.     

Why Is the Estate Tax so Controversial?

There are some social issues whose significance for society nobody would seriously question but which nevertheless receive only scarce attention in sociological research. One of these is the bequest of private wealth from one generation to the next. It is currently estimated that about 550 billion dollars are transferred annually in the United States, amounting to more than 4% of the American gross national product (Havens and Schervish 1999). Not only is this a huge amount of wealth that changes ownership, but the bequest of wealth speaks to some of the core questions of sociological scholarship.

Tax Compliance as a System: Mapping the Field

Tax evasion is a serious and growing problem all over the world. In most cases, non-compliant tax behavior is associated with tax evasion. Such approach, however, is incomplete. There is a lack of clear definitions of compliance and non-compliance. This article focuses on defining the key terms related to tax compliance and on mapping and systematizing the determinants of tax compliance and proposes a way to develop an administrative strategy for tax compliance. The novelty of the study lies in approaching tax compliance as a systemic whole. A systemic approach to tax compliance as a comprehensive whole could serve as the basis for the tax authority in developing administrative strategies.     

The Impact of the Unemployment Rate on Unemployment Benefits in Barbados: An Impulse Response Approach

The purpose of this article is to determine how the rate of unemployment will impact on unemployment benefits in Barbados using annual data from 1982 to 2009 with the use of an impulse response function. The results show that when a shock is applied to the rate of unemployment, which causes it to rise, unemployment benefits will contract marginally and this reaction will not stabilize until the 14th period when a new equilibrium will be attained. Since this new equilibrium will lie below the original equilibrium, rising unemployment will impact negatively on unemployment benefits although this decline will only be marginal.     

The politics of HIV/AIDS in South Africa: government action and public response

A decade ago it seemed likely that African governments would be destabilised by the impact of the HIV/AIDS epidemic. This article tests some of the presumptions in such forecasting with an examination of the South African case. It begins with an assessment of the effects on the public health system of the South African government’s efforts to cope with the illness. Efforts to implement universal treatment of people who are HIV-positive appear to have strengthened government, while the costs have been affordable. The efforts have extended the embrace of the public health system and prompted the engagement of civil society in policy formation and implementation. Survey evidence suggests that the government has gained public approval and that its health service delivery has become more socially accountable. Civil protest to engender political reforms in the treatment of AIDS patients has enhanced the role of constitutional checks on executive authority.     

越南外国投资优惠法律政策研究

越南是我国企业进军东盟的必由之路.自越南改革开放以来,越南的外商投资的法律不断得以完善,投资程序日趋简化,投资环境日益宽松,投资优惠政策也增多.外资在越南投资前景广阔.     

我国资本系相关法学问题初探

资本系是我国资本市场中新出现的现象。它具有五大法律特征。其法学概念可以概括为:在资本市场中以资本为核心或联系纽带形成的,具有关联或潜在关联关系的上市公司群体。资本系对我国资本市场的影响越来越大,而且对现行公法、私法制度产生强烈冲击,因此,资本系问题具有重要的法学研究价值。     

WTO视角下我国税收犯罪立法面临的挑战及发展态势

中国加入WTO,对现行税制的冲击无疑是巨大的.由此而引致的税收犯罪是新型的和复杂的.也使我国的税收犯罪立法面临着严峻的挑战.如何从容应对挑战并准确预测税收犯罪立法的发展态势,让刑法的公正内涵与保护外延,在WTO规则面前获得淋漓尽致的发挥,这是摆在法律工作者特别是刑事立法工作者面前的一项十分重要而又紧迫的任务.     

西方典型发达国家物业税发展情况比较研究

物业税是当今中国税制改革的一个热点问题,也是各国税收制度的一项重要内容,由于历史、文化、国情以及经济调控目标各异,各国物业税在征收主体、征税对象、计税方法等方面存在较大差异.比较美、加、日等西方典型发达国家物业税收制度,分析国外物业税的政策趋向,试图将其一些先进方法思想运用到中国的物业税改革中,从而为中国顺利的推行物业税提供借鉴.