新经济形势下的遗产税和赠与税

近年来,随着我国经济的发展,人民收入水平不断提高,贫富差距也逐渐扩大,使遗产税和赠与税开征有越来越重要的现实意义和必要性。而遗产税和赠与税应该配合征收,采用并行征税模式。这样能够在一定程度上完善我国现行的税收体制,促进我国经济的发展。     

Combining Multivariate Bioassays: Accurate Inference Using Small Sample Asymptotics

For several independent multivariate bioassays performed at different laboratories or locations, the problem of testing the homogeneity of the relative potencies is addressed, assuming the usual slope‐ratio or parallel line assay model. When the homogeneity hypothesis holds, interval estimation of the common relative potency is also addressed. These problems have been investigated in the literature using likelihood‐based methods, under the assumption of a common covariance matrix across the different studies. This assumption is relaxed in this investigation. Numerical results show that the usual likelihood‐based procedures are inaccurate for both of the above problems, in terms of providing inflated type I error probabilities for the homogeneity test, and providing coverage probabilities below the nominal level for the interval estimation of the common relative potency, unless the sample sizes are large, as expected. Correction based on small sample asymptotics is investigated in this article, and this provides significantly more accurate results in the small sample scenario. The results are also illustrated with examples.     

汉英平行语料库双语语义对应空位研究

双语词语语义对应空位现象是英汉互译的常见障碍。在建立英汉平行语料库的过程中,这也是无法回避的问题。本文拟总结目前已建成的一些语料库处理这一问题的习惯方式,并在此基础上借鉴机器翻译研究领域的理论成果,试图做出更加细致的分析并提出更加可行的解决方案。     

中国古代散文史撰述研究

中国古代散文史的撰述,散文发展演变阶段或时期的划分,应注意从作家创作、散文自身和散文文体三个角度审视,其中从作品自身的状态体认散文发展演变的规律较为适当;对散文内容的安排,应当循序渐进而不是跳跃性的内容缺失;散文史作家选择的不一导致散文史撰述作家层面上的不平衡,影响对散文史流变的体认;散文史引用的作品,谁最具代表性的问题没有解决,客观上形成散文史撰述不同的文本走向,继而有了作品层面的不平衡;散文作品艺术特色的评价见仁见智实属自然,但或东或西及同一文本的不同评价易让读者迷惑,撰述者需寻求评价的客观性;散文流派的论述,分论不见流派中人的创作共性,合论不见流派中人的创作个性,显然需要将分论与合论综合在一起考察彼此之间的联系;辞赋与骈文入散文史素有分歧,它本是不同散文观念的结果,而文体限定性的影响也是深刻的,使撰述者的论说往往有一定的程式,缺乏活力.因此,重写散文史成为新的期待.     

导游词平行语料库的构建及应用

专门领域平行语料库具有独特的研究及应用价值。本文论述导游词平行语料库的构建思路与操作流程,涉及语料选取、文本电子化、语料对齐和赋码等,最后探讨了该语料库在导游词翻译研究、翻译教学及校企合作中的应用前景。     

《朗读者》:凿向多元叙述的利斧——小说叙事艺术探微

德国作家本哈德·施林克的《朗读者》,以精致、独到的小说艺术赢得一致好评。其在文本叙事方面的主要特征是:镶嵌并置的多重故事叙事,时间颠倒的时序倒置,隐喻与深层结构下的宗教话语言说;这些策略的运用,将小说的叙述艺术以多元的方式呈现了出来。     

汉英词典编纂中文化词条的译义问题——基于平行语料库

借助平行语料库的帮助,可以改变传统双语词典编纂中单纯地使用解释性对应词来处理文化词条的译义问题。汉语文化词条的英语译义可从以下4个方面入手：译义是与源语所指义相近的词;译义是对文化词条的释义;译义是能够例示文化词条的具体话语;译义是具体语境中的某个词或词串。同时,可以通过增设＂译项＂的概念来解决一个源语文化词条对应多个不能互释的目标语译义的问题。     

一种新的灰色绝对关联度模型及其应用

为了处理序列曲线间的负相关等问题,并使关联满足一定的性质,基于灰色关联分析的基本思想,本文利用数列曲线的平均相对变化态势构建了一种新的灰色绝对关联度模型,并探讨了模型的唯一性、对称性、相似性、平行性、一致性等性质,而后以新模型对我国及各省市区产业结构的有序度进行了测算,结果表明新模型计算简单,计算量小,更与实际相符。     

A case study in identifying targeted patients population in major depressive disorder by enhanced enrichment design

Despite advances in clinical trial design, failure rates near 80% in phase 2 and 50% in phase 3 have recently been reported. The challenges to successful drug development are particularly acute in central nervous system trials such as for pain, schizophrenia, mania, and depression because high‐placebo response rates lessen assay sensitivity, diminish estimated treatment effect sizes, and thereby decrease statistical power. This paper addresses the importance of rigorous patient selection in major depressive disorder trials through an enhanced enrichment paradigm. This approach led to a redefinition of an ongoing, blinded phase 3 trial algorithm for patient inclusion (1) to eliminate further randomization of transient placebo responders and (2) to exclude previously randomized transient responders from the primary analysis of the double blind phase of the trial. It is illustrated for a case study for the comparison between brexpiprazole + antidepressant therapy and placebo + antidepressant therapy. Analysis of the primary endpoint showed that efficacy of brexpiprazole versus placebo could not be established statistically if the original algorithm for identification of placebo responders was used, but the enhanced enrichment approach did statistically demonstrate efficacy. Additionally, the enhanced enrichment approach identified a target population with a clinically meaningful treatment effect. Through its successful identification of a target population, the innovative enhanced enrichment approach enabled the demonstration of a positive treatment effect in a very challenging area of depression research.     

商标平行进口与权利用尽理论

论及商标平行进口,学者普遍引用权利用尽理论探讨商标平行进口是否具有合法性。从商标与无形财产和其他知识产权的区别来看,仅依权利用尽理论解释商标平行进口是否具有合法性就会略显片面。从商标的功能、商标专用权的法律性质等多重角度出发,为商标平行进口定性应该会更全面、客观。同时,在区域贸易协定框架下对商标平行进口进行协调,权利的互惠用尽或许将会成为可行的方案。