参与民主:中国社会主义民主政治的新面向——以协商民主与选举民主之融合现象为观察对象

在西方的学术研究中,协商民主已经成为补救选举民主内生性缺陷的一种理论范式.然而,这一理论路径并不切合中国具体国情.中国协商民主与选举民主“并驾齐驱”的历史与现实表明,我国更需要做的工作就是在中国共产党的领导下,在推动协商民主与选举民主有机融合的基础上,尽可能以民主参与的方式来扩大普通民众参与国家与社会管理的政治空间和机会.     

导游恶意强迫交易行为犯罪化的理性思考

导游的恶意强迫交易行为已经侵犯了旅游法所保护的法益,达到了刑法预防与控制的"度",应当以强迫交易罪追究其刑事责任,但是实务中该违法行为多以行政手段来规制,违法行为所承受的代价与应当承担的法律责任失衡,不符合依法治旅的要求。恶意强迫交易行为犯罪化意义重大,是遏制业内零负团费的客观需要,是强化旅游者维权意识,切实维护旅游者合法权益的必然要求,同时也是完善与构建旅游犯罪应对机制的重要因素。     

资产负债表债务法析疑

文章首先阐述了我国所得税会计产生的理论基础,其次分析了递延所得税资产或负债的本质,在将企业产生未来纳税影响的情况分成两大类、经济业务对净资产变化的影响情况分成4类的基础上,举例说明了各种情况下如何确定其对未来应纳税所得的影响以及其对应的暂时性差异余额.然后,根据应纳税或可抵减暂时性差异余额与资产或负债账面价值的关系推导出资产或负债计税基础的内涵,并对构建这一概念的目的与必要性进行了探讨.最后,总结出一种新的资产负债表债务法的核算思路.     

社会主义核心价值体系对高校统一战线工作的功能

社会主义核心价值体系是党的统一战线理论的指导思想,在意识形态、社会文化和价值观念方面全面引导高校统一战线工作深入开展;社会主义共同理想和以爱国主义为核心的民族精神是团结广大统战对象、凝聚民主党派才智的粘合剂;以改革创新为核心的时代精神是高校统一战线工作的创新动力和源泉;社会主义荣辱观则对高校统一战线工作主体和客体都具有明确的规范功能.社会主义核心价值体系内在本质属性决定了其对高校统一战线工作具有引导、规范、凝聚和创新功能.     

略论西藏城市的历史发展及其地位

西藏城市虽然形成较晚,经历了原始聚落、堡寨、城市雏形、城市形成等漫长的过程,但是在西藏发展的历史过程中却有着重要的地位和作用。西藏城市成为区域政治、军事中心,推动西藏社会的发展变迁;西藏城市具有重要的聚集和辐射功能,对区域经济发展起着带动作用;西藏城市是重要的宗教文化载体,受宗教影响巨大,宗教文化功能突出。自元代以来,西藏城市还充分发挥着维护国家统一,促进民族融合,巩固边疆的作用。     

Non-oriented slack-based decompositions of profit change with an application to Taiwanese banking

A change in profit can originate from the output side and the input side. In the spirit of work by Tone [1] and follows Grifell-Tatjé and Lovell's [2], we propose a non-oriented slacks-based measure (SBM) model to decompose the change in the operating profit into various meaningful components: quantity effect and a price effect. The quantity effect can be decomposed into a productivity effect and an activity effect. The productivity effect is further decomposed into a technical effect and an operating efficiency effect. Both of them include an output side, which will result in a change in revenue and an input side which will result in a change in cost. The activity effect can be decomposed into a product mix effect, a resource mix effect and a scale effect. We illustrate our decompositions to the Taiwanese banking sector during the period 1994-2002 using the average of the base and current prices to evaluate these contributions. We find ignoring input side effects on the decomposition of profit changes would cause misleading results in managerial issues.     

A combinatorial proof of the cyclic sieving phenomenon for faces of Coxeterhedra

For a Coxeter system (W,S), the subgroup W _J generated by a subset J?S is called a parabolic subgroup of W. The Coxeterhedron PW associated to (W,S) is the finite poset of all cosets {wW _J } _w∈W,J?S of all parabolic subgroups of W, ordered by inclusion. This poset can be realized by the face lattice of a simple polytope, constructed as the convex hull of the orbit of a generic point in ? ⁿ under an action of the reflection group W. In this paper, for the groups W=A _n?1, B _n and D _n in a case-by-case manner, we present an elementary proof of the cyclic sieving phenomenon for faces of various dimensions of PW under the action of a cyclic group generated by a Coxeter element. This result provides a geometric, enumerative and combinatorial approach to re-prove a theorem in Reiner et al. (J. Comb. Theory, Ser. A 108:17–50, 2004). The original proof is proved by an algebraic method that involves representation theory and Springer’s theorem on regular elements.     

网络时代物权法的价值维度

物权法的基本价值目标之一是交易安全,但物权法保护交易安全的同时应有利于意思自治原则的发挥。传统物权法过分追求交易安全,强调限制意思自治,违背物权法作为私法的根本属性。在网络时代的大背景下,物权法的价值主要体现为效率价值、自由价值、安全价值。网络时代物权法价值应该以自由和效率为基本价值理念,在此基础上实现物权法定主义立法模式向意思主义并注重效率的立法模式转变。意思自治应是网络时代物权法的基本价值取向。物权法应以意思自由为基础,更加注重效率和安全,从而构建安全高效的物权法价值体系。     

Precise large deviations of aggregate claims in a risk model with size dependence and non stationary arrivals

Consider a risk model with claims of heavy tails for non stationary arrival processes that satisfy a large-deviation principle. Assume that the claim sizes and interarrival times form a sequence of random pairs, with each pair obeying a dependence structure via the conditional distribution of the interarrival time given the subsequent claim size being large, and then a precise large-deviation formula of the aggregate amount of claims is obtained.     

“Under the Same Quilt”: The Paradoxes of Sex Between Men in the Cultural Revolution

This article describes the paradoxes experienced by homosexual men during the Chinese Cultural Revolution. Interviews with 31 elderly Chinese gay men were carried out in four cities in China in 2011. Although homosexual men were terribly persecuted, chaotic situations and dislocations of youth from their families provided young homosexual men with a remarkable degree of personal freedom and the opportunity to explore same-sex relations. Analysis of this seemingly contradictory conflation of persecution and freedom will allow us to explore the conditions and effects of the coming of age of homosexual men in a unique epoch in Chinese history.