论征税权扩张的法律规制

税权是税收法律关系主体在税收法律关系中依法享有的权（力）利,是税收权力和税收权利的综合或统一体。在以国家为主导而形成的税收法律关系中,其内容即是因税收征纳而形成的权利与义务关系。而征税权是国家税收权力的核心内容,为保护其实现,法律允许其在一定程度和范围上向第三人的扩张。     

公平分配与扩大就业

在我国生产相对过剩与劳动过剩并存的宏观经济形势下 ,如何扩大需求与就业日益成为我国改革与发展的重点、难点问题之一。近年来 ,虽然我们采取了多种扩大需求与就业的政策和措施 ,但是 ,市场需求不旺和就业难以扩大的问题 ,仍然没有得到根本的好转。收入分配是影响需求和就业的重要因素 ,我国收入分配中贫富差距过大是市场需求不旺与就业难度加大问题的一个重要成因 ,因此 ,我们在继续采用其他行之有效的政策和措施的同时 ,还应启用公平分配政策 ,才能实现经济高速增长与就业不断扩大的目标。     

媒介素养与高校古代文学教学实践

媒介素养教育对于高校课程教学改革具有积极意义。媒介素养教育在高校传统课程——古代文学教学中的实施,尝试从一个新的角度较为有效地解决当前集中在课堂教学和课程论文写作两方面的突出问题,为古代文学教学改革提供了新思路。媒介素养在高校古代文学教学中具体体现在观念意识的树立、网络信息知识的掌握和鉴别、创造性地利用网络平台拓展学习空间等几方面。     

对高校扩招与产业理念的理性思考

高等教育具有“社会公益性”是世界各国普遍认同的,而对其“产业性”则颇有分歧。然而,当今世界高等教育发展的总趋势是,国办大学法人化、私营化改革快速推进,高校运营管理中“产业理念”成分不断增加。产业理念的实质,在于高教成本由政府向学生部分转移。产业理念的把握,关键在于准确适度选取高教规律与经济规律的融合部位。本文基于我国高校扩招的背景与成就,从“产业理念”的角度,对高校扩招相关问题进行简要剖析,进而引发对“产业理念”的理性思考。     

Test for independence between time to failure and cause of failure in competing risks with k causes

In this paper, we develop a simple nonparametric test for testing the independence of time to failure and cause of failure in competing risks set up. We generalise the test to the situation where failure data is right censored. We obtain the asymptotic distribution of the test statistics for complete and censored data. The efficiency loss due to censoring is studied using Pitman efficiency. The performance of the proposed test is evaluated through simulations. Finally we illustrate our test procedure using three real data sets.     

A relative error-based estimation with an increasing number of parameters

The least product relative error (LPRE) estimator and test statistic to test linear hypotheses of regression parameters in the multiplicative regression model are studied when the number of covariate variables increases with the sample size. Some properties of the LPRE estimator and test statistic are obtained such as consistency, Bahadur presentation, and asymptotic distributions. Furthermore, we extend the LPRE to a more general relative error criterion and provide their statistical properties. Numerical studies including simulations and two real examples show that the proposed estimation performs well.     

Stepanov-like almost automorphic solutions for stochastic differential equations with Lévy noise

In this paper, we introduce a new concept of Poisson Stepanov-like almost automorphy (or Poisson S²-almost automorphy). Under some suitable conditions on the coefficients, we establish the existence and uniqueness of Stepanov-like almost automorphic mild solution to a class of semilinear stochastic differential equations with infinite dimensional Lévy noise. We further discuss the global asymptotic stability of these solution. Finally, we give an example to illustrate the theoretical results obtained in this paper.     

Two-Term Edgeworth Expansions for the Classes of U- and V-statistics

Much effort has been devoted to deriving Edgeworth expansions for various classes of statistics that are asymptotically normally distributed, with derivations tailored to the individual structure of each class. Expansions with smaller error rates are needed for more accurate statistical inference. Two such Edgeworth expansions are derived analytically in this paper. One is a two-term expansion for the standardized U-statistic of order m, m ? 3, with an error rate o(n^{? 1}). The other is an expansion with the same error rate for the distribution of the standardized V-statistic of the same order. In deriving the Edgeworth expansion, we made use of the close connection between the V- and U-statistics, which permits to first derive the needed expansion for the related U-statistic, then extend it to the V-statistic, taking into consideration the estimation of all difference terms between the two statistics.