税收筹划税法规制的适度性

税收筹划中各方主体复杂利益的并存、冲突和变易,集中体现为国家财政权与国民财产权的对立和协调,并往往导致税收筹划税法规制中的法律"失度,"进而激发税法制度及其运行由"失度"走向"适度"的变革需求。从总体上看,税法对税收筹划的规制呈现"失度-适度"的二元化状态;从税法理论上分析,这一规制状态根源于"个人营利性"与"社会公共性"的基本矛盾。国家追求税法对税收筹划规制的适度性,就是要平衡协调各方利益主体之间的复杂利益关系,尽量缓解和消除这一基本矛盾,以期实现税法对国家财政权和国民财产权的均衡保护。惟其如此,才能构建起新的税收筹划规制分析模式,方才推动中国税收筹划规制制度不断创新。     

Rhetoric and Reality of Economic Self-sufficiency Among Rural,Low-Income Mothers: A Longitudinal Study

This study examined the contributions of maternal labor force participation and marital status on economic self-sufficiency over time for rural mothers. Data were from 174 rural families participating in three waves of data collection in Rural Families Speak. χ ² and multiple logistic regression were utilized. Results revealed only one-third of mothers moved toward economic self-sufficiency over three years. Maternal education, employment status, and weekly work hours were associated with improved economic well-being. Compared to single-parent families, unmarried-couple and married-couple families had increased odds of improving economically. In an analysis of all mothers with partners, married or unmarried, martial status was not significant in economic improvement. Findings suggest the role of marriage in welfare reform for rural families should be reconsidered.

Labor force participation and juvenile delinquency in Taiwan: a time series analysis

This study examines the null hypothesis of Granger no-causality between labor force participation (LFP) and juvenile delinquency in Taiwan. In order to explore this issue more thoroughly, this study adopts the approach proposed by Toda and Yamamoto (1995, Journal of Econometrics, 66(1–2), 225–250). It uses official time-series data provided by the Government of Taiwan. After estimating both a four- and five-variable VAR system, one that substitutes both male and female LFP rates for the aggregate LFP rate, the primary findings of this study reveal the following: The higher the past juvenile crime rate, the lower the future aggregate and female LFP rate will be. In addition, the higher the past male LFP rate, the higher the future juvenile crime rate will be. These findings are quite robust in terms of different lag-length structures.

土地征用制度改革探析

土地问题是城镇发展建设和城市化过程中的热点问题,土地使用制度的改革关系到城市的发展和土地使用者的切身利益。通过对当前土地征用过程中存在的问题和原因的分析,进而提出了一种新的土地使用制度———土地征购制。     

高校新设专业学生思想特点及教育对策分析

高校新设专业的学生相对老专业的学生而言,思想波动性更大,思想状况更复杂,思想负担亦更重.高校新专业班主任工作要充分体现人文关怀精神,以学生为本,深入学生了解情况,及时掌握学生思想动向,做好思想引导工作;要注重与专业教师的联系与交流,提高学生对新专业的认知程度;要加强学习引导,培养专业兴趣,调动学生的学习积极性.只有这样,才能促进高校新设专业的大学生全面健康的成长.     

基于劳动力产权关系异化的劳动关系调节机制演变及发展

劳动关系是人与人之间的关系在社会劳动过程中的具体体现。事实上,现实中存在的劳资矛盾是劳动力产权关系的异化所产生的,是劳动力所有者和使用者产权分离的产物,其核心问题是利益的冲突。从调节劳资矛盾的手段来看,不能仅仅依靠法律法规,还需要其他的协调方式,尤其是应该从深层次上解决劳动力产权和生产资料产权的分离。     

消费社会、流行文化与媒介影响力分析

时尚杂志背后是消费社会这个庞大的社会背景,对消费文化中时尚期刊的研究表明了媒介与消费社会、流行文化的关系。时尚期刊的媒介影响力在矛盾中不断扩张并在全球化背景下形成时尚传播链。     

Does the availability of child care influence the employment of mothers? Findings from western Germany

There is a vast empirical literature investigating the effects of child care costson female employment. Day-care costs are usually treated as a reduction infemale wages and are supposed to reduce a woman's propensity to participatein the labor market. In this paper we argue that an analysis of the effects ofchild care on the employment of mothers in Germany should focus on theavailability rather than the affordability of care, due to peculiarities of theGerman day-care regime. Our empirical findings cast doubt on the effectivenessof the current German day-care regime. Specifically, we question the extent towhich it enables mothers to participate in the labor market.     

劳务输出与脱贫致富

长期以来 ,有关方面均把贫困地区脱贫致富寄望于劳务输出。短期看来 ,劳务输出确能在一定程度上缓解贫困压力 ,但长期而言 ,劳务输出并不能从根本上解决贫困地区的脱贫致富问题。这是由劳力输出的限度、制约条件、实际效果及贫困的根本原因决定的。贫困地区脱贫的根本出路在于 :立足并开发贫困地区 ,走政府推进型脱贫致富之路。为此 ,当务之急须认真解决好三个问题 :( 1 )制定并实施开发贫困地区的战略 ;( 2 )国家加大对贫困地区的投入 ;( 3)地方政府真抓实干领导脱贫     

DNA芯片技术

DNA芯片可用于核酸序列的测定及基因突变检测等,这里对DNA芯片的制作、作用原理、性能及用途等进行了综述。