Verlustnutzung von Kapitalgesellschaften bei Umwandlungen – Eine ökonomische Vorteilhaftigkeitsanalyse

This paper investigates the potential utilization of tax loss carry-forwards in case of reorganizations of corporations from an economic point of view. Thereby, we analyze the tax impacts of indirect utilizations of tax loss carry-forwards by means of increasing assets’ book values as well as the tax impacts of the minimum taxation. The paper illustrates that the implementation of minimum taxation on transfer gains – which is reasonable at first glance – results in the following effects: Contrary to assumptions made in literature, the consequence of the regulation is that no reorganization can be utilized in order to avoid minimum taxation of current earnings in a profitable way. Surprisingly, for reorganizations due to other intentions it may be economically reasonable to let tax loss carry-forwards lapse at least partially. From an economic viewpoint this is in breach of the objective net principle.     

大学生性格与网络行为研究——基于实证调查资料的范式分析

随着数字化时代的深入发展,大学生接触、利用网络已经成为一种普遍的现象。于是,越来越多的研究者将目光聚集在网络对大学生性格的影响上,而忽略了性格与网络行为之间的关系研究。采用范式分析方法,结合实证调查资料,通过对大学生的性格与网络行为分析,可以得出大学生性格与网络行为具有一致性的结论。     

证人出庭与刑事被告人对质权的保障(英文)

刑事证人出庭作证的主要意义在于保障被告人的对质权。因此,刑事证人出庭问题基本上可替换为以被告人对质权为核心的必要证人出庭问题。由于中国的刑事诉讼法及其司法解释并未赋予被告人对质权,实践中必要证人出庭率仅为25%左右。这种无对质权语境下的刑事审判,通常表现为积极的实体真实主义、定罪量刑的非精细化操作和裁判正当性来源的单一化。为改变这一局面,有必要确立对质权制度及相应的保障机制。     

Revisiting the Association between Pornography Use and Risky Sexual Behaviors: The Role of Early Exposure to Pornography and Sexual Sensation Seeking

Among the suggested problems and harms associated with widespread pornography use among young people, risky sexual behaviors have been frequently mentioned. To further explore this public health concern, this article analyzed sexual sensation seeking (SSS) as a potential confounder of the association between pornography use and sexual risks using data collected in 2010 from a population-based sample of young Croatian adults aged 18 to 25 (n = 1,005). Significant, but small, correlations were found between the indicators of pornography use (age at first exposure, frequency of use in the past 12 months, and personal importance of pornography) and sexual risk taking. However, in a multivariate analysis, only age at first exposure to pornography remained a significant, albeit weak, predictor of sexual risk taking among both women and men. SSS, defined as the dispositional tendency toward the impulsive pursuit of sexual arousal and stimulation, neither confounded nor moderated this association. Overall, the findings do not support the notion that pornography use is substantially associated with sexual risk taking among young adults, but suggest that early exposure to sexually explicit material and high SSS are additive risk factors for sexual risk taking.     

伽师县民族文化旅游资源开发问题探讨

从如何开发并挖掘伽师县民族文化旅游资源入手,分析了伽师县民族文化旅游资源的特色,指出了伽师县民族文化旅游资源开发存在着发展模式需要改进、民族文化旅游资源开发力度不够、旅游行业发展水平较低、开发理念较为落后等问题,最后提出了解决伽师县民族文化旅游资源开发问题的对策。     

从全球人口百年(1950～2050)审视我国人口国策的抉择

基于“人口众多”这一基本国情,我国自20世纪80年代前后采取了严格控制人口增长的政策。对于这一政策应科学、全面地衡量其利害得失。文章利用全球人口资料和我国历次人口普查及人口预测资料,从人口规模、结构的发展变化作实证研究。最终认为,我国的人口国策是利大于弊。     

Evaluation of the green supply chain management practices: a fuzzy ANP approach

Environmentally responsible manufacturing, green supply chain management (GSCM), and related principles have become important strategies for companies to achieve profit and gain market share by lowering their environmental impacts and increasing their efficiency. As environment has become a key strategic consideration in supply chains, this study examines the components and elements of GSCM and suggests a novel GSCM evaluation framework. It also provides a real-case study of Ford Otosan, one of the pioneering companies about environmental subjects in Turkey, to illustrate the industrial application of our theoretical assessment model. The identified components are integrated into a strategic assessment and evaluation tool using analytical network process (ANP). The dynamic characteristics and complexity of the GSCM analysis environment make the ANP technique a suitable tool for this study. Moreover, to cope with ambiguity and vagueness of the decision maker's evaluations, the fuzzy extension of the ANP method is preferred.     

私人刑事调查与侦查之比较

私人刑事调查作为自我保护与私力救济的重要手段,它同侦查存在着紧密联系。经过分析比较发现,一方面私人刑事调查与侦查有着明显同质性,这多涵盖最终目的、历史起源和启用手段种类三部分。另一方面它们二者又存在明显异质性,这主要包括基本性质、实施主体、启用手段比重、直接目的、运作范围、具体程序及受众心理七方面。