WTO与汽车工业发展战略:整车还是零部件优先

在分析、对比我国零部件工业和整车产业经济绩效的基础上 ,文章认为零部件工业尽管先天不足 ,但却取得了更好的经济绩效 ,同时 ,由于相对比较低的进入壁垒以及加入 WTO之后面向全球化的竞争 ,零部件工业的竞争力和发展前景应该比整车产业要好一些。在此基础上 ,提出加入 WTO之后 ,应该优先发展零部件工业 ,在零部件已有一定基础的前提下 ,放开政策 ,扩大轿车作为消费品的需求 ,从而拉动整个汽车工业的发展     

民事责任若干基本法律问题新探

我国民法典应构建新的民事责任体系,这需要加深对民事责任诸多法律问题的理解:民事责任与民事义务、民事制裁等相关概念具有实质性区别;民事责任与债经历了由融合到分离的立法体系演变;民事责任是侵权行为法律后果的实质.     

略论毛泽东与人民民主

毛泽东毕生为争取人民民主而奋斗,从为人民争取民主到为人民享受民主而殚精竭虑。他主张要扩大民主,吸引广大人民群众直接参加国家管理,确保人民民主权利的实现,以此根治官僚主义和坚持社会主义方向。     

人类中心主义问题研究综述

伴随着科学技术的进步,工业化程度越来越高的同时,也产生了生态环境恶化等全球性问题。这些消极因素的出现,促使人们重新思考人与自然的关系,从而使人类中心主义的研究成为近年来的热门话题。文章选取了人类中心主义研究的几个主要问题,对我国学者研究的一些主要观点进行了概述。     

美国金融控股公司加重责任制度研究

美国金融控股公司加重责任制度的主要内容是 ,要求金融控股公司完全或部分地保证其所管理的子公司的清偿能力 ,要求金融控股公司向其不能清偿债务的子公司重新注入资金 ,或向政府机构赔偿因子公司经营失败而给公众债权人造成的损失 ,或赔偿公共保险基金。它要求控股公司对子公司作出开放式的财务承诺 ,表明了对传统的公司有限责任制度的制度突破。加重责任制度与公司法人人格否认制度本质上存在很多差异     

Restructuring Flexibility: Case Studies of Part‐Time Female Workers in Six Workplaces

The article is based on six workplace case studies within a local economy and investigates the reasons behind the different utilization of part‐time workers within these workplaces. The research examines the content and nature of part‐time work in these organizations and the experiences of the part‐time workforce. The findings suggest that we need to distinguish between three types of part‐time workers; core, peak and ancillary. It is argued that such distinctions capture the variegated utilization of part‐time workers and contribute to the debate concerning the integration or marginalization of part‐time staff within workplaces. Furthermore, workplace cultures are an important arena for contextualizing these discussions. It is contended that the different uses of part‐time workers can be explained by different sectoral and organizational contexts but that the nature of part‐time work is also influenced by existing social relations within the workplace, notably with respect to gender, class and age.     

Challenging the Rhetoric of Choice in Maternal Labour‐Force Participation: Preferred Versus Contracted Work Hours

The notion of choice in maternal labour‐force participation (LFP) is a contentious one, with assertions that LFP is a direct result of either personal inclinations, such as employment commitment or external factors, such as historically available opportunities. This article suggests an alternative framework for understanding and testing choice in LFP using preferred versus contracted work hours. It explores these constructs quantitatively in a group of working mothers (N = 275) with dependent children and investigates qualitatively the underlying reasons for discrepant preferred versus contracted work hours in a sub‐sample of these women with under‐school‐aged children (N = 20). The results show that nearly two‐thirds of women working full time would prefer to work part time and the major reasons for not acting on their preferences is because of the nature of the job and the lack of career opportunities available for part‐time employees.     

Child Support Obligations and Low‐Income Fathers

Using the 1994–1998 waves of the Current Population Survey—Child Support Supplement (N =5,387), the aims of this study are to document child support obligation rates of nonresident fathers, to examine the effect of the obligation rate on child support compliance, and to calculate the trade‐off between fathers’ financial responsibility and children's well‐being, paying particular attention to low‐income fathers. The results indicate that low‐income fathers have high child support obligation rates, which significantly reduce their child support compliance. Although lowering the obligation rate for these fathers may improve their compliance, it does not fully offset the lowered obligation amounts and leads to a 30% net payment loss for welfare mothers and a 43% loss for nonwelfare mothers. Policy implications are discussed.     

浅析企业年金计划的偿付责任与企业负债率的关系

开办企业年金计划企业的会计报表屁示，这些企业的财务杠杆率相对企业的举债能力而言普遍偏低，但是，如果企业把年金计划的偿付责任作为企业长期负债合并到企业资产负债表中，则这类企业的低财务杠杆率相对于最优财务杠杆率的差距将减小。本文从企业年金缴费对应征税收入影响和会计处理的角度，分析企业年金计划对企业边际税率和企业资本结构调整的作用。     

从《吕氏春秋》看《乐记》部分篇章的成书年代及其佚篇

《吕氏春秋》仲夏、季夏二纪中的八篇文章以论乐为主,通过考察这八篇文章中与《礼记·乐记》相同的内容,可知《乐记》中的《乐本》、《乐言》、《乐象》等篇在《吕氏春秋》撰写前已经基本成书。而结合其他传世典籍中的相关记载,可以推测《吕氏春秋》仲夏、季夏二纪可能还保存了《乐记》十二佚篇中的《乐作》、《说律》与《意（音）始》篇。