论中国-东盟自由贸易区海外投资保险制度

2010年《中国-东盟自由贸易区投资协议》生效,这将极大地促进中国与东盟国家间的相互投资。本文通过比较《投资协议》和20世纪80-90年代间中国与东盟10个成员国之间签订的双边投资条约中的海外投资保险制度,分析其在政治风险和代位求偿上规定的不同,从而对中国-东盟自由贸易区海外投资保险制度的适用提出具体建议,即协议的适用需要和资本输出国国内法制度相结合、《投资协议》提供比双边投资条约更高的保护标准、与多边投资担保机构间选择的考虑因素,从而为企业投保海外投资保险提供指引。     

论高校教工与学生党建的双向互动

高校党建以教工党建与学生党建的双向互动为创新思路,实现高校教工党建与学生党建的有机和谐发展。双向互动就是在一定的开放信息体之内,双方相与倾诉,相与倾听,循环交流,往复传达的境界,这种交往式的信息流动,能够达成一种良性共识,向更高的认知领域推进。高校教工党建与学生党建的双向互动是一个复合系统。高校教工党建与学生党建双向互动的现实基础在于：经济全球化浪潮,网络时代的到来,构建和谐社会。实现高校教工党建与学生党建双向互动的途径是：发挥高校里面党的领导核心作用;发挥教工基层组织的模范作用;发掘学生基层党组织的潜在活力;加强党员辅导员、班主任队伍建设;利用高校教学科研的优势资源;搭建网络世界广阔的互动平台。     

浅议合伙企业跨国所得之课税

对合伙企业的跨国所得进行课税时常常要适用双边税收协定,而协定的适用又离不开国内税法,由于各国国内所得税法对合伙企业的规定不同,当缔约国给予合伙企业不同税收待遇时,其对合伙企业所得的性质会产生识别冲突,从而导致双重征税和不征税。因此,课税时应结合税收协定与缔约国有关规定对合伙企业的居民资格、企业利润、特别报酬予以分析,以便进行正确的定性,正确适用双边税收协定,避免双重征税。     

Cooperative Advertising with Bilateral Participation

We study cooperative (co‐op) advertising strategies in a two‐tier distribution channel and extend the popular unilateral participation strategy to bilateral participations. Our research shows that a properly designed bilateral participation has several advantages over unilateral participation. Bilateral participation is capable of coordinating the distribution channel under a very general demand function. In addition, when channel members determine participation parameters endogenously, the bilateral participation improves the channel efficiency and leads to a Pareto improvement over the corresponding unilateral participation.     

客运产业组织与客运市场效率

为探索客运产业组织变迁与客运市场效率的关系,综合运用产业组织理论和制度变迁理论,分析了长途客运市场在实践中如何产生“竞争性失效”并导致客运产业组织变迁的原因。分析认为,在以车主协议发车的初始变迁失败后,以单车统管为模式的再次变迁成功地克服了初始变迁下的“囚犯困境”状态。随单车统管的实施,客运市场结构由竞争型向垄断型转变,并由此导致市场效率的变化,要求在矫正客运市场“竞争性失效”和尽可能减少垄断福利损失之间作出权衡。     

院校协作式校本课程开发与教师专业化——以香港小学常识科科学探究课为例

上世纪90年代以来,香港一直致力于教学改善.教学改善以学生的发展为终极目标,这对教师工作的专业化提出了更高的要求.教师唯有主动地在教育实践中产生一定的有创新意义的活动,才能更好地把握教育变革的脉搏.伙伴合作式校本课程开发的主旨在于通过大学研究员与教师合作,双方共同经历思考一行动一反思的过程,以促进教师专业自主性的方式优化教学.     

21世纪我国会计师事务所发展的新趋势

21世纪我国的会计师事务所将会呈现出一些新的趋势 ,即 :事务所的规模逐步扩大 ,并向国际化方向发展 ,组织形式逐步趋于合理化 ,业务范围趋于多样化 ,人才结构趋于多元化 ,服务方式趋于网络化。     

Promises and Partnership

We examine experimentally the impact of communication on trust and cooperation. Our design admits observation of promises, lies, and beliefs. The evidence is consistent with people striving to live up to others' expectations so as to avoid guilt, as can be modeled using psychological game theory. When players exhibit such guilt aversion, communication may influence motivation and behavior by influencing beliefs about beliefs. Promises may enhance trustworthy behavior, which is what we observe. We argue that guilt aversion may be relevant for understanding strategic interaction in a variety of settings, and that it may shed light on the role of language, discussions, agreements, and social norms in these contexts.     

脆弱而短暂的缓和——1975至1978年的越南与东盟关系

1975至1978年,出于各自利益和现实需要的考虑,长期敌视的越南与东盟关系迅速实现了缓和。但是,由于双方推行缓和的目的存在巨大差异,注定了此次缓和不可避免地具有脆弱性和短暂性。     

Every child matters: a legal perspective

Recent legal and policy changes, including the introduction of the Human Rights Act, provide the context for the new child welfare and protection policies proposed for England. These proposals are discussed from a legal perspective in relation to early and coordinated intervention, sharing information between agencies and with children and families, partnership with children, information management, and structural and legal change. Consideration is also given to issues overlooked by the Green Paper, such as immigration and asylum, youth justice and the whole family justice system. The discussion concludes by arguing for the need for integrating cultural and structural change and for leadership (and investment of resources) across government to achieve such goals. Copyright © 2004 John Wiley & Sons, Ltd.