我国宪法中的税收法定主义和现实考量

我国宪法确立了税收法定主义原则,但在现实中税收法定主义的实施情况是:全国人大及其常委会的税收立法数量不足、税收立法权的授权不规范、税收立法权的划分缺乏法律标准.贯彻落实宪法确认的税收法定主义,能解决税收立法混乱所带来的基层政府财政困难、预算浪费等现实问题..     

Rational-experiential thinking style and rational intergroup cooperation: the moderating role of intergroup conflict / Estilos de pensamiento racional-experiencial y la cooperación intergrupal racional: el rol modulador del conflicto intergrupal

Cooperative relationships between groups are difficult because of the high human capability to differentiate between in-group vs. out-group members. This obstacle exists even when the groups can obtain benefits for themselves from cooperation with other groups (rational cooperation). Based on an interactionist approach, the authors propose that personal (individual differences) and situational (conflicts) factors contribute to rational intergroup cooperation. The authors conducted a preliminary correlational study (Study 1) and an experimental investigation (Study 2). In Study 1, the authors examined, with 105 participants, the psychometric properties of the Spanish version of the Rational–Experiential Inventory (REI), measuring individual differences in information processing. In Study 2, the authors conducted an experimental investigation with 141 participants, testing the role of individual differences and conflict in intergroup rational cooperation. Findings of Study 1 showed that the scale has adequate psychometric properties. Results of Study 2 confirmed that the existence of both manipulated and perceived intergroup conflict reduces the magnitudes of the relationships between rational ability and rational cooperation. In addition, perceived intergroup conflict increased the magnitude of the links from experiential ability and experimental engagement to rational cooperation. Both individual differences and previous conflict have a role in predicting rational intergroup cooperation. According to the interactionist approach, personal and situational factors should be considered in the understanding of intergroup relationships.     

x~n+1在有理数域上的因式分解

从特殊情况研究多项式f(x)=xn+1在有理数域上的因式分解.对于正整数,设H(n)是n的大于1的奇约数的个数.本文用初等数论和近世代数的知识证明了:多项式xn+1在有理数域上可分解为H(n)+1个不可约因式的乘积,即D(f)=H(n)+1.     

论电子商务法的功能等同原则

通过对电子商务法功能等同原则基本内涵的剖析以及国际国内电子商务法对功能等同原则的体现，阐述了为什么只有电子商务法领域才有功能等同原则、功能等同原则是如何与其它原则一同构成电子商务法基本原则体系的、功能等同原则对立法和司法实践具有什么指导意义，并最终得出功能等同原则不应该长久地作为电子商务法的基本原则的结论。     

Transfer Pricing in Transition Economies: Evidence from Ukraine

Faced with possibilities and challenges of doing business under different regulatory regimes, transnational corporations have developed a number of transfer mechanisms to take advantage of profit maximization opportunities. Transfer pricing is a transfer mechanism widely used by transnational corporations. Implications of transfer pricing for profitability and the need for transfer pricing regulation are well understood by national governments, which is reflected in the fact that more than 60 governments have introduced some form of transfer pricing controls. Transfer pricing is a challenging issue for transition economies as their transfer pricing regulatory systems are less mature than those of developed countries. The authors have initiated an empirical study on transfer pricing strategies in the Ukrainian market. In addition, the national regulatory regime for transfer pricing was evaluated compared to international best practices. This article is an attempt to draw attention of the research community and Ukrainian policy-makers to transfer pricing issues in Ukraine.      

日语敬语新规文件的趣旨

现代日语敬语是表达敬意的一种语言手段，表现新型上下关系中相互尊重的民主理想。这种新的理念是在绝对敬语向相对敬语转变完成后提出来的，调和了敬意表达和关系认知两种观点的矛盾。日本政府以官方文件形式肯定敬语的五分类，适应了国内外敬语教学新形势的要求。我国的日语敬语教学应积极反映这些变化，在教材和教学法上采取新的对策。     

浅议我国行政规划的制定程序

作为现代行政的重要手段，行政规划在政府行政中的作用将愈加突显，与之相对应，对行政规划的规制也将愈加重要。而在其规制中，最重要的就是规范行政规划的制定程序。只有规范行政规划的制定程序，才能保证行政规划的合法性与合理性，使行政目标得以实现。     

外贸函电的拒绝策略及语用分析

拒绝是威胁听者积极面子的言语行为,因而要采取各种策略进行补救。外贸函电的拒绝策略分为直接策略和规约策略。规约策略由于同时遵守了合作原则和礼貌原则,从而减少了对于对方面子的威胁,因而在外贸函电中被广为使用。     

论学校在学生伤害事故中的责任

近年来,学生伤害事故及其引发的法律纠纷越来越多,日益成为困扰学校工作的严重问题。文章在对学校与学生之间法律关系进行论述的基础上,结合相关法律规定,提出学校责任是一种过错责任及学校过错的判断标准,并分析了不同情况下学校承担责任的方式。     

社会公正与我国和谐社会之构建

关于社会公正的理论讨论大致形成了三种理论模式。在我国，作为和谐社会建构的首要价值原则，社会公正得到了普遍的认可。但由于种种原因，社会公正一直没有在人们的社会政治生活中得到完整且真正的体现。因此如何遏制社会不公正现象，维护社会公正，进而顺利实现社会主义和谐社会的伟大建构，已成为我们当今十分紧迫的任务。