浅谈我国单位犯罪处罚制度的完善

文章通过分析我国单位犯罪现有处罚制度上的缺陷,特别是单一的罚金刑制度无法达到处罚和预防单位犯罪的刑罚目的,来论证改革罚金刑和增设单位资格刑的必要性。其次,提出了完善单位犯罪处罚制度的立法建议,如改革现有罚金刑,增设限制单位营业活动,取消单位营业资格等针对单位犯罪的资格刑。     

战略柔性对企业绩效影响的实证研究

基于对战略柔性和企业绩效问题的研究和分析,提炼出一个体现战略柔性和企业绩效之间关系的结构模型,采用多行业的样本数据,运用SPSS和结构方程模型,实证检验了不同类型的战略柔性(资源柔性和能力柔性)对企业绩效的影响程度,得出能力柔性对企业绩效影响显著,而资源柔性对企业绩效的影响不明显的结论,这一结论为中国企业今后提升经营绩效提供了有效的理论支持。     

理工专业大学生自主学习情况调查与分析

采用调查研究的方法,对400名理工专业大学生进行问卷调查,考察大学生在学习过程中的基本状况、学习态度、学习模式和学习的自主性,探讨了影响大学生自主学习的内外因素。结果表明,年级、性别、对自主学习的态度等都是影响自主学习的因素,尤其是对自主学习的态度,是影响学习成绩的重要环节。要建立理工大学学生自主学习体系,就要综合考虑这些因素。调查结果对建立大学生自主学习体系提供了必要的理论基础和实践依据。     

Procurement with Reverse Auction and Flexible Noncompetitive Contracts

This article investigates a hybrid procurement mechanism that combines a reverse auction with flexible noncompetitive contracts. A buyer adopts such mechanism to procure multiple units of a product from a group of potential suppliers. Specifically, the buyer first offers contracts to some suppliers who, if accepting the contract, do not participate in the auction while committing to selling a unit to the buyer at the price of the subsequent auction. For the suppliers rejecting the offers, they can join the subsequent auction with the other suppliers to compete on the remaining units. When the buyer offers only one flexible noncompetitive contract, we find that the selected supplier may accept the offer regardless of whether he knows his exact cost information. Meanwhile, the buyer can benefit from offering such a contract, as opposed to solely conducting a regular reverse auction or offering a noncompetitive contract that does not allow suppliers declining offers to join the subsequent auction. Moreover, we find that the suppliers' information about their own costs has a significant impact on the buyer's decision. When the buyer makes multiple offers, we analyze the resulting game behavior of the selected suppliers and demonstrate that the buyer can benefit more than just offering one such contract. Therefore, the hybrid procurement mechanism can be mutually beneficial for both the buyer and the selected suppliers.     

Bayesian t-tests for correlations and partial correlations

In this paper, we develop Bayes factor based testing procedures for the presence of a correlation or a partial correlation. The proposed Bayesian tests are obtained by restricting the class of the alternative hypotheses to maximize the probability of rejecting the null hypothesis when the Bayes factor is larger than a specified threshold. It turns out that they depend simply on the frequentist t-statistics with the associated critical values and can thus be easily calculated by using a spreadsheet in Excel and in fact by just adding one more step after one has performed the frequentist correlation tests. In addition, they are able to yield an identical decision with the frequentist paradigm, provided that the evidence threshold of the Bayesian tests is determined by the significance level of the frequentist paradigm. We illustrate the performance of the proposed procedures through simulated and real-data examples.     

中国非居民企业间接股权转让反避税规则的反思与完善

中国已初步建立了针对非居民企业间接股权转让的反避税调整机制,以预防和处置可能出现的税务欺诈或避税行为.然而,税收管辖权的不完备性、认定标准的模糊性,以及税收征管模式等方面的制度性缺陷,已经成为实现特别税收调整意图的障碍.结合中国反避税实践以及深化财税体制改革的整体部署,应在坚持税收法定主义的前提下,健全立法、完善规则,以实现国际税收协作与正义.     

我国价格听证制度中利益相关者探析

价格听证会是公共部门价格决策的重要环节,其完善与否决定着公共政策的实施效果。我国法律关于价格听证制度的规定比较概括,使得其中各利益相关者的权利义务得不到实施,导致政府、经营者、消费者三大利益主体结构中消费者处于弱势地位。分析与总结这类现象,提出政府、经营者、消费者三方对策建议,对完善我国价格听证制度,加快公民参与社会管理的步伐大有裨益。     

依法抗争中的“法院不受理”现象研究

随着公众环境意识、公民意识与法律意识的提升,环境抗争事件时有发生,底层社会日益重视通过依法抗争维护自身权益,但时常遭遇"法院不受理"困境。它包括两种类型,一是案件不符合受理条件,法院依法作出不予受理裁决,二是鉴于案件的敏感性等因素,法院不愿受理或不敢受理。其中,后一种类型的"法院不受理"源自利益链条或行政干预,主要存在于环境受损者的抗争维权、环境公益诉讼以及行政诉讼等环节。"法院不受理"产生了深刻的社会效应,导致环境公正受阻、司法认同危机、信访洪峰压力增大,并可能诱发群体性事件。"法院不受理"不仅是法律问题,更是社会问题。全面推进依法治国的战略部署为破解"法院不受理"提供了重要的社会契机,但关键还在于推动司法独立。     

从事故中学习:事故调查的社会因素及其制度安排

作为安全知识的重要来源之一,事故不但为人类带来了科学、技术、管理知识,同时也带来了具有隐性知识特征的操作技能知识。从知识的视角来分析并理性看待安全生产事故发生的不可避免性,是从事故中进行安全学习的前提。通过分析事故原因并将事故的经验教训知识化,有助于明晰从事故中学习的内容。事故中包含多个利益相互交错博弈且具有明显的"碎片化特质"的利益相关者。事故调查作为一个从负面后果探究发生原因的特殊学习过程,其质量在受到调查技术、调查方法等技术因素影响的同时,更与外界社会因素的影响息息相关,会受到诸多利害关系的掣肘,其有效性在很大程度上取决于法律和机构设置等相关制度安排。     

《论语》的语义配置修辞举隅

文章探析语义配置修辞在《论语》中的具体运用与作用,主要涉及语义配置修辞方法中同义配置修辞、反义配置修辞、类义配置修辞、异类语义配置修辞在《论语》里的分布与使用情况。探析发现,虽然各类方法的侧重点不同,但总体上都突出了互补、强调、对照、附加等表意功能。同义配置修辞、反义配置修辞、类义配置修辞从消极修辞方面使其语言达到了内容上明确、通顺,形式上平匀、稳密的效果;异类语义配置修辞则从消极修辞方面实现了辞格与辞趣的和谐统一。