统一涉外税制 改善投资环境——简析《外商投资企业和外国企业所得税法》的特点

本文通过对新老涉外税法的比较,总结出新税法的三大特点:即统一外商投资企业的纳税制度;扩大税收优惠,增强对外商的吸引力;增设反避税条款,加强税务管理。     

The Effects of Exposure to "Synthetic" Chemicals on Human Health: A Review

This article examines how scientists use human, animal, and bacterial evidence to develop policy recommendations about the health consequences of human exposure to modern chemicals. Human evidence is limited because many epidemiological studies are contaminated with selection effects or unobserved heterogeneity. Changes in the aggregate incidence of morbidity (such as cancer) in the population over time are not a substitute for the lack of good individual-level data because incidence data are contaminated by the medicalization of cancer. Animal tests are also problematic because the expense of conducting experiments leads researchers to use only enough animals to allow detection of large differences in cancer incidence between controls and experimental animals that can only arise if the exposure doses are large. Predictions about the cancer incidence that would result in humans at much lower exposure levels, thus, require statistical inferences that implicitly make choices between false positive and false negative inference errors. Policy recommendations about carcinogens, therefore, are as much the product of value choices as "scientific" knowledge.     

评我国的分税制改革

本文对试行了两年的分税制财政管理体制作了充分的肯定,认为分税制改革是财政体制积极适应市场经济体制的一种内在的改革,具有深远的意义,同时指出现行分税制是由财政包干制转向分税制的过渡性体制,尚不是规范的、严格意义上的分税制。最后提出完善分税制应当在转变政府职能并界定政府职能和职责范围的基础上,调整中央政府与地方政府的事权与财权,建立规范化、制度化的转移支付制度。     

Family policy in Korea

In Korea, family policy as a public policy gained interest in the 1980s, when the Ministry of Health and Social Affairs (since January 1995 the Ministry of Health and Welfare) renamed the Maternal and Child Bureau the Family Welfare Bureau. This paper first presents a brief overview of the traditional family system and values in Korea and examines changes in economic and social indicators, changes in family functions and roles, and changes in attitudes toward family that have occurred following industrialization and urbanization. The paper then briefly explains some of the problems Korean families face today. It next examines the Family Planning Program and its results. Finally, it turns to an examination and critique of the policies and programs administered by the Family Welfare Bureau.Yeonoak Baik is a Family Advocacy Therapist for the 8th U.S. Army c/o Commander, 43rd Surgical Hospital (MA), ATTN: EAMC-SH-FAP, Room D-108, Unit #15190, APO AP, 96271-0126. She works in Korea with U.S. military soldiers and their dependents. Her research interests include child welfare, single-parent families, and domestic violence. Her MSW was received from the School of Social Work, University of Michigan, Ann Arbor.Her research interests include children of divorced families, social welfare policy, and social work administration in Korea. She received her Ph.D. in Social Welfare at Seoul National University in Korea.     

转型期我国公共政策执行中的问题分析

公共政策执行体制是一个国家的政治、经济和文化在公共政策执行过程中的反映。在向市场经济体制转变的过程中,我国的公共政策执行体制还不能很好地适应社会发展的要求,在政策执行中也存在诸多问题,严重阻碍了公共政策的实施和落实,增加了执行成本,降低了公共政策执行的效率和效力。     

论乾隆朝清廷对东北的封禁政策

清初清朝统治者为恢复东北地区残破的经济,积极鼓励汉族民人出关开垦土地,而当汉族民人大量涌入东北地区后,清廷又于乾隆五年颁布旨在阻止汉族民人出关的封禁政策。封禁政策集中体现了清朝首崇满洲的基本国策,对东北地区的发展无疑起到阻碍作用,这种不符合历史发展趋势的政策最终注定以失败而告终。     

布什政府单边主义外交解析

布什政府执政以来外交政策的显著特征就是单边主义 ,即使在“9·1 1”事件之后单边主义也并没有多大收敛。作为实施外交战略的手段和方法 ,布什政府推行单边主义外交政策决不是偶然的。它不仅是布什政府所信奉的保守主义政治哲学使然 ,而且也是美国超强实力特别是军事技术实力的结果 ,同时还与布什及其政府班底的外交风格密切相关。从未来走向看 ,布什政府不会根本放弃单边主义 ,但在特定情况下又会复归多边主义 ,而维持单边主义与多边主义的平衡点 ,将是“美国外交一贯见长的实用主义”。     

Eliciting and Classifying Concerns: A Methodological Critique

Two methodological steps in the study of peoples'concerns are elicitation and classification. Elicitation of concerns through analytical methods such as surveys can be supplemented with techniques that perform more diversively. We present two examples of how this can be accomplished: one in the expert community and one in the lay community. A classification taxonomy is a subjective choice of the researcher and it can only be evaluated against the stated objectives of the research. We present a classification schema that is explicitly oriented toward diagnosing the substantive needs of public discourses about risk decision making. To illustrate how concerns can be elicited in a social setting and how this classification tool can be applied, we report on a public participation exercise in New Jersey where citizens discussed the impacts of land application of sewage sludge at an experimental farm.     

从走马楼吴简看两汉与孙吴的"调"

两汉时期与财政经济政策有关的"调",主要有以下4种用法第一,表示调发、调度;第二,官府出钱采购所需物品,有时也称为"调";第三,作为赋税的泛称,"租调"、"赋调"频繁出现于史籍;第四,表示苛捐杂税.鉴于孙吴赋税的繁重程度及其对东汉赋税制度的保留,鉴于史书中并没有关于孙吴进行类似曹魏那样的赋税改革的明确记载,根据现有简牍资料可以认定,吴调也同样是汉调的延续,而与曹魏的户调不同.吴简中即使有按户或户品征收的调,也仍然属于苛捐杂税.     

主流意识形态的凸出与彰显--析丁玲在后期解放区小说创作的转型

丁玲自文艺整风后,从一个善于以“性别与政治”写作的作家彻底转变成为符合主流意识形态创作的文艺工作者。《太阳照在桑干河上》是她转型后的代表性作品,被誉为具有“社会主义现实主义文艺”最根本的特征。丁玲对小说中人物性格的塑造和评判,是按照党的政策思想、阶级成分、政治态度等来分门别类、加工构造。不过,丁玲在遵循特定的理念框架时,在农民文化心理和农村生活气息的真实传达上,仍体现出自己鲜明的审美追求。