内外资企业所得税制改革与企业发展

差别性的内外资企业所得税制是顺应我国改革开放而设置的税制,它适应了一定时期经济与社会发展的需要。但是,随着经济的发展,这一税制的不适应性越来越突出,严重影响了税收功能的正常发挥,难以实现内外资企业的平等竞争。为适应我国市场经济进一步发展的客观要求,应尽快深化完善企业所得税制改革,统一内外资企业所得税以公平税负,促进内外资企业共同发展。     

论《红与黑》中于连的否定之否定人生道路

司汤达小说《红与黑》中的于连,在法国王朝复辟时期不甘平庸,努力从社会底层向上流社会攀登。他向上爬的过程一波三折,最后幡然悔悟,拒绝与上流社会同流合污。于连的人生道路,深刻地演绎了否定之否定的哲学规律。     

浅析股东优先购买权的部分行使

股东能否部分行使优选购买权在近几年来的公司实践中存在很大争议,由于一直没有法律的明文规定,司法机关在适用法律时也较为棘手。从私法自治原则为切入点进行探讨,目的是为解决股东优先购买权的部分行使在司法适用中的争议提供一种参考。     

Age–period–cohort decompositions using principal components and partial least squares

Age–period–cohort decomposition requires an identification assumption because there is a linear relationship between age, survey period, and birth cohort (age+cohort=period). This paper proposes new decomposition methods based on factor models such as principal components model and partial least squares model. Although factor models have been applied to overcome the problem of many observed variables with possible co-linearity, they are applied to overcome the perfect co-linearity among age, period, and cohort dummy variables. Since any unobserved factor in the factor model is represented as a linear combination of the observed variables, the parameter estimates for age, period, and cohort effects are automatically obtained after the application of these factor models. Simulation results suggest that in almost all cases, the performance of the proposed method is better than that of a conventional econometric method. Empirical examples are also provided.     

A convex quadratic semi-definite programming approach to the partial additive constant problem in multidimensional scaling

Bénasséni [Partial additive constant, J. Statist. Comput. Simul. 49 (1994), pp. 179–193] studied the partial additive constant problem in multidimensional scaling. This problem is quite challenging to solve, and Bénasséni proposed a numerical procedure for two special cases: the cross-set partial perturbation and the within-set partial perturbation. This paper casts the problem as a modern quadratic semi-definite programming (QSDP) problem, which is not only capable of dealing with general cases, but also enjoys a number of good properties. One of the good properties is that the proposed approach can find the minimal constant under very weak conditions. Another is that there exists a ready-to-use numerical package such as the QSDP solver in Toh [An inexact path-following algorithm for convex quadratic SDP, Math. Program. 112 (2008), pp. 221–254], allowing a great deal of flexibility in choosing the index set to which the partial constant should be added. Our numerical results show a significant improvement over that reported in Bénasséni (1994).     

英、汉语言中的音译借词与谐音词初探

世界上所有活的语言都随着时间的推移和社会的变迁而不断发展变化,任何语言在其发展过程中,都会从世界其他各个主要语种吸收不少借词,汉语也不例外。本文对英语中的汉语借词和汉语中的英语借词进行探索,着重对主要借入方式中的音译借词即谐音词的特征,产生的根源和发展的趋势进行分析研究,从中找出某些规律以提高语言习的效果。     

否定转移与语言礼貌的内在联系

语言礼貌是人们交际方式在语言各层面上的表现 ,人们在交际中通常都要有选择性地运用礼貌语言。否定转移是英语一种特殊的语言结构 ,是人们在交际活动中的一种策略。语言礼貌与否定转移存在着内在联系     

"新诗二次革命"论的有效性阐释

为了正确理解“新诗二次革命”的主张,消除对“革命论”的敏感与担心,我们必须认识到:第一,“后革命”时期,“诗界革命”与社会革命、政治革命的辩证关系;第二,不能任由新诗自然进化,中国现代诗学对促进新诗的发展已经而且还将产生巨大影响;第三,根据中国现代文化与新诗发展模式的要求,现代诗学必须以辩证否定的方式才能促成新诗的复兴与繁荣。     

范畴中态射集的Baksalary-Hauke序

定义了范畴中态射集的 Baksalary-Hauke 序,给出了它的等价刻划,并讨论了它与态射集星形序之间的关系。     

反讽者鲁迅

反讽不仅是一种修辞手法,同时也是一种认知方式和人生态度。作为人生态度的反讽必须具备两个基本特征其一、高度的主体自觉性和主体意识;其二、无限的绝对的否定性。鲁迅的创作过程是审慎的过程,创作主体意识时刻在场,因而其作品呈现出高度的创作者的主体性;鲁迅身处的现实在他眼中已经完全丧失了有效性、实体性,现实对他而言已成为一个荒谬怪诞的世界,鲁迅以他所身处的现实来反抗这个现实本身,因而他对现实的否定是彻底而绝对的,这正是反讽的人生态度;鲁迅在作品中大量地使用了各种反讽手法,所以无论从精神本质还是从创作实践来看,鲁迅都是一个反讽者。