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71.
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。  相似文献   
72.
Abstract

Libraries face a crossroads when contemplating serials preservation issues. This paper will discuss the ideas presented during “Serials Preservation: at a Crossroads,” a one-day meeting held in March 2005, and sponsored by the North American Serials Interest Group. Binding, off-site storage, preserving e-journals, and vendor efforts, as well as looking at new developments, such as Google Book Search, offer strategies and challenges for preserving serials and expanding avenues of access for users. Many options exist for serials preservation, but libraries must ultimately consider their individual needs and environment to determine the best serials preservation strategy.  相似文献   
73.
Abstract

Collection development policies in small academic libraries may lack a formal policy statement about print periodical holdings retention. However, there is a need for a distinct policy about print periodicals holdings and their retention. Periodicals collections at academic libraries have been greatly affected by publishers’ decisions to discontinue print journal formats and move to online-only electronic versions. The move from one format to another produces challenges to the retention of an effective print periodicals collection. Given these continuous changes in publication format, it is necessary for academic libraries to rethink their print periodicals holdings retention. This article will present a literature review on and case study of periodicals collection management and explore strategies for developing holdings policies and guidelines for retention. It will argue that collection development policies ought to include a separate policy for the print periodicals collection and that unlike their reputation for being time-consuming and inflexible, periodical retention policies can improve flexibility and guide in decision making, helping to preserve core titles and acquire new titles that support academic programs and the work of the college community.  相似文献   
74.
Abstract

Libraries have an established track record of preserving the scholarly record, but this stewardship role has generally been exercised over materials the library has purchased or otherwise acquired. With open access publishing, the library’s role in preservation is less certain, as libraries may facilitate access to a wide array of freely accessible materials without ever obtaining any copies. Additionally, the open access landscape includes many small noncommercial publishers with limited resources that may not be able to invest in long term preservation and access. In this column, Courtney McAllister, Electronic Resources Librarian at Lillian Goldman Law Library, Yale University, discusses preservation concerns and strategies for open access publications and how libraries may be affected by unstable or unpredictable long-term access.  相似文献   
75.
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.  相似文献   
76.
阮堂明 《殷都学刊》2010,31(1):59-64
《全宋诗》苏轼诗卷除了据清道光刊、王文诰《苏文忠公诗编注集成》为底本录入以外,还从《永乐大典》、《诗渊》等文献中辑录一些佚诗、佚句,对苏轼集外佚诗的收集整理,作出了很大贡献。不过,笔者在考察中发现,其中还存在一些问题,比如误收、重收以及所辑不全等。对此,本文对所发现的问题作了考察,涉及到十三首诗、八首佚句,另辑录佚句五首。  相似文献   
77.
扫描数据为政府统计源头数据信息化改革与宏观经济测度提供了新的技术范式。基于对世界各国利用扫描数据编制CPI的现状进行梳理研究,并针对中国扫描数据的现状和政府价格统计的特点,提出了一种利用扫描数据编制中国CPI的思路,力图为基于"大数据"的政府统计源头数据信息化改革提供理论和实践参考。  相似文献   
78.
在清代辑佚学史上,戴震是引领风尚的人物,其遍治经术,补缺匡失,成就甚伟。然而,今人言辑佚之事,极少提及戴震。本文从实例出发,试对戴氏在辑佚方面的成就加以探讨。  相似文献   
79.
针对目前图书馆构成馆藏的主要部分:传统型文献与电子文献两种藏书类型,本文主要从藏书建设工作的角度对两种馆藏做分析、比较,进而提出这两种馆藏建设无非是网络环境下图书馆文献资源建设的两个方面,它们所要实现的目标、功能及藏书建设所遵循的原则基本一致,但两者在文献资源建设中体现的矛盾关系不同,所处环境和实现的手段不同。对这一现象的认识旨在从理论上探讨如何指导图书馆文献资源建设工作的实践。  相似文献   
80.
自1951年《中华人民共和国劳动保险条例》实施以来,我国社会保险征缴体制历经4个改革阶段,结合政策调整背景,在回顾社会保险征缴体制改革历程的基础上,从社会保险征收主体转变和参保缴费两个方面分析了近年来社会保险征缴体制改革的政策效果发现:首先,税务部门统征社会保险费后面临着相关法规不完善、征收优势不够显著和政策弹性不足的难题;其次,社会保险缴费比例仍然偏高且养老保险基金财务可持续性压力呈上升趋势;最后,面对劳动力市场多元化发展态势以及接踵而来的政策变革,企业在社会保险政策认知与管理上将面临新的挑战。因此,从加强税务部门统征效果、设计社会保险缴费综合改革方案和提升企业社会保险综合管理质量三个维度为我国社会保险征缴体制的完善提出政策建议。  相似文献   
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