刑法身份诸问题研究

身份问题的研究在中外刑法中都受到一定重视。现代各国刑法普遍将身份作为设定刑事责任的存在或影响刑事责任程度的因素,以从犯罪主体的角度调整危害行为与刑事责任的关系,准确有效地打击犯罪。我国刑法理论虽重视身份的研究,但其研究的领域和层次相对泛化,对其分类、功能、身份获得途径以及研究意义中的诸多问题缺乏深入的价值探寻和分析。因此,在现有研究成果的基础上,提出新问题,进行新追问,构建新的研究体系是我们的初衷。     

独立的环境法益的刑法保护

本文随着独立的环境法益的提出 ,首先 ,从法哲学的角度对我国的环境刑法未充分重视独立的环境法益的保护进行了价值分析 ,并认为应当赋予自然环境以人格的权利。其次 ,从犯罪学和刑法学的角度对独立的环境法益的刑法保护密切相关的行政从属性理论进行了评判 ,认为只有突破功利的价值观和绝对的行政从属性 ,才能反映环境要素的固有存在 ,才是公正的环境刑法。最后 ,在以上前提下对我国环境刑法在独立的环境法益的刑法保护方面进行了新的论证。     

价值链理论在跨国经营中的应用

本文剖析了价值链的特点及其变化趋势,阐明了在跨国经营中如何应用价值链理论。旨在为提高我国企业的国际经济竞争力提供参考。     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

Economic Determinants of Net International Migration in Western Europe

This paper aims to estimate theinfluence of economic determinants on netinternational migration in Western Europe inthe period 1960–1998. Net migration rates(i.e., population growth minus natural increase,divided by the midyear population) constitutethe dependent variable. The economicdeterminants used in this study are GDP percapita, unemployment, and average educationallevel (amount of human capital) of thepopulation. Time series regression models havebeen used in country-specific analyses. Inaddition, a pooled cross-sectional time seriesanalysis has been made. The analyses suggestthat GDP per capita has a positive effect andunemployment a negative effect on a country'snet international migration.     

Cultural Variables and International Business

IntroductionCulturegivesanindividualananchoringpoint,ani dentity ,aswellascodesofconduct (MichaelR ,Iikka ,andMichaelH 2 0 0 2 :33) .Ofmorethan 16 0definitionsofculture (AlfredandClyde 1985 :11) ,mostagreeonsomebasicprinciples ,butthereisalotofvariationonthedetails .Cultureisalsomultidimensional ,consistingofanumberofcommonelementsthatareinterdependent.Thedifferencesinculturehaveanimportantimpactonmanyaspectsofamultinationalcompany’sactivity .Thispaperwillmainlydiscusstheeffectofsomeofthe…     

将ISO9001标准应用于实习工厂质量管理的探研

文章探讨了用ISO90 0 0族标准在高校实习工厂建立质量管理体系的可行性和基本策略 ,明确相关术语和定义 ,确立质量方针与质量目标 ,概括描述了质量手册、程序文件、作业性指导文件和质量记录的内容与框架。     

我国西部发展软件业的战略思考

通过介绍美国犹他州和印度发展软件业的经验，分析了我国西部已经完全具备发展软件产业、成为国际软件外包服务市场的内部条件。IT和网络通信技术的成熟以及经济全球化发展与成本竞争压力，迫使欧、美、日等国企业改变业务流程和进行战略性资源重组，此举不仅促进了国际软件业外包趋势，也给我国西部带来了国际软件外包的巨大机遇。在内部条件和外部机遇都具备的情况下，重点提出了我国西部发展软件业的一些战略性建议。     

汽车工业的国际化战略发展模式探析

面对中国汽车工业技术落后 ,零部件技术开发能力弱 ,科研和产品开发资金投入不足的现状 ,我国的汽车工业要想与技术先进、资金实力雄厚的大型汽车厂商一争雌雄 ,就必须走一条有中国特色的汽车工业国际化的发展道路     

不宜废除法院主动启动刑事再审

学术界有人主张废除法院主动启动刑事再审,这有悖于我国的文化传统,不利于高效地实现公正。对因审判行为不当导致的生效裁判错误,法院主动启动刑事再审纠错,应当视为一审、二审之诉效力的延伸与补救,是对诉权的监护,合于司法原理,独具特色而又科学。