Tax collection efficiency in OECD countries improves via decentralization,simplification, digitalization and education

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.     

民事诉讼中网络聊天证据取证的困境与出路

社交软件在互联网、大数据时代得到了飞速发展,网络聊天证据在民事诉讼中的运用增长迅速。网络聊天证据能否合法有效地收集对最大限度地再现案件真实和实体正义的实现影响甚巨。鉴于网络聊天证据在实务中采信率较低的司法现状,有必要对聊天证据收集的指导原则加以明确,并在此基础上对收集程序和取证主体等配套制度予以完善,赋予网络服务商之法定协助取证义务,以寄望破解当前网络聊天证据原件模糊、取证主体受限、成本高昂之困境。     

唐诗与魅的世界

在“世界的祛魅”中，如何返回魅的世界，是现代哲学思考的重要问题，同时也应该从中国传统的思想中汲取智慧。唐诗作为中国古代诗歌的典范，具有丰富的诗歌智慧与美感经验，可以为我们重新激活，使现代人有所受用     

班固“采诗”说的风俗维度

班固描绘、构建了先秦"采诗"制,对所采之"诗"的风俗内涵与价值功用给予了特别的关注,并视"知天下"为旨归,欲借此以知"风"、"俗",进而实现其"移风易俗"的风俗政治理想。基于同样的思想维度,班固又对汉乐府"采诗"的风俗意义予以了现实审视,这呈现了其"采诗"说的另一构成及其风俗维度的其他侧面。深入研究可见其在风俗学、《诗》学研究领域及方法论层面的价值意义。     

礼乐兴衰与晋宋之际"诗运转关" 别解

在东晋礼乐之衰和晋宋之交礼乐之兴的背景下, 礼乐兴衰变化对诗歌发展有着重要影响.礼乐复兴促成了刘宋诗歌创作的繁荣, 包括诗歌题材的扩大、 内容的丰富、 宫廷诗风的形成、 诗歌语言和形式的更新、 诗乐联系的紧密及文人乐府诗创作的繁荣等. 这些都是对以玄言诗为主导的东晋诗坛的反拨,促进了南朝诗歌基本美学风貌的形成, "诗运转关" 也由此而生.     

Vehicle routing–scheduling for municipal waste collection system under the “Keep Trash off the Ground” policy

This paper investigates the waste collection problem and characterizes the problem as a set-covering and vehicle routing problem (VRP) complicated by inter-arrival time constraints. The study proposes a bi-level optimization formulation to model the split delivery VRP with multiple trips to determine the minimum-distance route. The first stage optimally plans the collection points that cover all residential blocks. The second stage applies a heuristics method to solve the minimum vehicles used and minimum distance traveled for collecting residential waste. This research contributes to model this period VRP and to introduce the heuristics method to solve the problem efficiently. The study is important in laying the groundwork for understanding the possibility of improving the service level of municipal solid waste collection.     

形似与神似，求真与求美--从本体诗歌翻译理论的角度分析

本体诗歌翻译理论主要探讨译文与原文在形式与内容上的关系。译文与原文应该达到形似还是神似，译者应该求真还是求美，这是翻译界一直争论的话题。按照“形似与神似，求真与求美”的关系来分析江枫先生对艾米莉·狄金森的两首诗歌“暴风雨夜”和“篱笆那边”的翻译，可以看出，标点符号、遣词、诗歌的韵式和诗人的创作风格等方面体现了江枫译文的特点和风格：译文选词简单但富有张力，行文简约而内敛，与原诗风格颇似；但由于过于追求简约而稍显生硬和晦涩。总之，江枫的译文是形似与神似结合的典范，体现其“形似而后神似”的主张以及“简约而忠实”的风格，但并未完全实现“求真与求美”的完美结合。     

Affective politics and reading/writing poetry from the Northeast of India

ABSTRACT

Theorization of cultural and political issues of Northeast of India often creates a disengagement from the actual cultural performances produced in the region. This unique geo-cultural place is sometimes homogenized. In actuality, it is the home of diverse socio-cultural practices and performances. In the context of globalization, deforestation, Christianization, other internal clashes and external influences, material bodies, here, are continuously being rewritten in socio-cultural sphere. Non-representational theory considers poetry as an effective mode of exhibiting the virtual multiplicity of the nonrepresentational world. This paper will focus on exploring the corpus of Northeast Indian English poetry that focuses on social practices and bodily experiences to interpret the entire cultural flow of everyday life. As Non-representational Theory positions ‘affect’ as a central issue to individual and collective disposition in constituting the affective political discourse, this paper will also indicate some political imperatives by advancing a politics of hope in the realm of socio-political sphere.     

Document Delivery as a Supplement or Replacement for Serial Subscriptions

Abstract

Increasing serials costs and shrinking budgets present challenges for academic libraries to continue providing sufficient access to scholarly articles. Rapid document delivery services can serve as an effective means to fill the gap caused by serials cancellations. This column examines several of the existing document delivery service providers and addresses issues involved in their implementation.     

岭南疍家舞蹈表达的海洋文化

疍家是汉族的一个支系，他们依水而生，以船为家，与海水浪花相伴，浮沉于江海之上。疍家舞蹈以海水浪花的舞蹈形态、流动性的舞台调度、疍歌的曲调、精心的舞美设计，营造疍家以海为伴的生活环境，使舞蹈在悠扬婉转的乐曲中呈现出诗情画意的意境美，似一幅水上卷轴，勾画出疍家壮美开阔的人文文化，表现其以水为生、壮美开阔的海洋文化特质；以摇橹、划船、戏浪、织网、耕海等生活动作为基础，结合富有地域性和民族性特征的舞蹈道具，如竹编斗笠、长篙、梭子、槟榔等，展现疍家朴实无华、摇曳荡漾的海洋文化元素；以具有象征性的跪拜、磕头、合掌等动作元素为基础，以表意性的腾跃、双飞燕、虎跳等装饰性技巧动作为连接，展现祭拜祈福和与海难搏斗的舞段，表达疍家人海和谐、能拼会赢的海洋文化精神。