双边预约定价安排:基于税权谦抑的税收征管合作

双边预约定价安排是两国税务主管当局基于税权谦抑而进行的税收征管合作,旨在解决跨国公司关联交易的转让定价避税问题,有效避免双重征税.双边安排这种税收征管合作属于政府间特殊税收协定,是专门针对某一跨国公司关联交易中存在的转让定价避税问题,其以一般性国际税收协定为基础,属于为第三人利益而缔结的税收征管合作协定.     

‘No Thought of Gender’: Bodily Norms in Swedish Rescue Services Incident Reporting

Information and communication technologies (ICTs) play an increasingly important role in the preventative and planning work carried out by rescue services, but to date there has been little research investigating how these technologies may be involved in the gendering of the organization. In this study, I seek to complement existing analyses of the gendered rescue service by focusing on a web portal used to collect, process and publish data about accidents in Sweden. Through the figuration of the ‘modest witness’ I suggest how an apparent absence of gender in the accident reporting process may actually be part of a wider organizational process of gendering in which only certain bodies are allowed to be visible and allowed to witness officially.     

高校党务、校务公开工作刍议

论述了高校党务、校务公开的重要性、必要性和紧迫性,客观分析了高校党务、校务公开工作面临的机遇和挑战,从坚持以人为本、促进学校科学发展、创新体制机制、把握焦点和难点问题、鼓励师生员工积极参与和加强队伍建设等六个方面提出全面推进高校党务、校务公开工作的具体措施。     

被害人利益的维度考量之刑法意义思考——以亲告罪为视角

随着"被害人学"的勃兴,被害人的主体地位、权利救济等在刑事政策的变迁中得到彰显,由此影响到刑事立法对被害人利益的尊重与考量。反观我国刑法,除了亲告罪,几乎没有对被害人主体利益特别是自我决定的尊重与保护,这不利于扩张刑法的法益保护机能与贯彻刑法谦抑性理念。为了让被害人利益在我国刑法中得到彰显,不仅要在完善亲告罪立法体例基础上适度扩张其适用范围,还要对被害人承诺进行适度的法定化,明确被害人承诺的概念,并就被害人对身体健康权的承诺进行限定,以与新增设的组织出卖人体器官罪的设置保持协调。     

刑法对结果无价值论的贯彻

大陆法系结果无价值论和行为无价值论之争是二战后在反省新旧两派学派之争的基础上发展起来的,反映了当时欧陆、日本社会人生观、世界观和国家观等价值观变化。自改革开放以来,我国宪法国家观向着保护个人自由、利益、权利和建设法治国方向发展,经济社会发生重大变化,个人自由、权利意识普遍得到提高,在这种背景下,我国刑法注重对个人自由和权利的保护,重视法益保护机能,体现谦抑主义原则,朝着贯彻结果无价值方向发展。     

MODEST CHANGES,BIG REVOLUTIONS

In this paper we propose a psychosociological critical theory, which can be applied modestly in particular contexts such as families, organizations and communities. We use discourse analysis as an empirical action-research method, able to study and see families as protagonists with their own history and local culture. We have developed two methodologies, analysis of dominant and alternative discourses and a dialogue based on naïve questions, which have allowed the creation of a link between individual problems and social issues, and have empowered people to do something for themselves and their community. Our methodologies have led us to create a critical and reflective research to resolve psychological problems in families and, at the same time, change the attitudes of their members to more complex social problems, such as gender discrimination, violence, impunity, asymmetric power relations and racism. We propose that social researchers, in particular in Latin America, will take a reflective, critical and political stance, aimed not only at developing knowledge, but also at promoting socio-cultural changes for the families and their communities as a part of the political transformation of society.     

祁寯藻诗歌管窥

祁寯藻平稳的仕途经历和长期的台阁生活使其诗多讴歌升平之作;而残酷的社会现实、强烈的职业责任感和儒家伦理关怀意识又使其创作出不少关怀国事民生的诗歌,但祁寯藻对于社会动乱的原因分析不够深刻。祁寯藻在诗学观上强调"性情"是诗歌的本质,其观点没有突破《礼记》、《毛诗序》等传统诗教的牢笼,但影响到了祁寯藻诗歌的表达方式、修改思路乃至编集时的取舍。祁寯藻是一个谨言慎行、谦恭持重的人。这种性格和人生态度,是造成其雅正平和、温柔敦厚诗风的重要原因之一。只有知人论世,综合把握,才能更好理解祁寯藻及其诗歌创作。     

"小子"通释

"小子"一词金文习见,其具体内涵,主要有表谦称、他称、小宗族长和职官等四个方面,其中表职官名时,系一种泛称,主要包括祭祀、军事、教育等不同职务。     

网络经济下比较优势理论的评析——兼论"教育适度超前发展"对我国未来国际贸易的影响

21世纪是网络经济的时代。由于网络经济具有有别于传统经济的显著特性 ,所以它将引起国际贸易的深刻变化。于是有人对比较优势理论产生疑问。本文通过评价和分析认为在网络经济下比较优势理论仍然有效。但是 ,其内容发生了较大改变 ,劳动者的技能 ,即人力资本 ,将成为未来国家间贸易的比较优势的主要方面。因此 ,教育适度超前发展对我国在未来国际贸易竞争中保持优势立于不败之地具有十分重要的影响作用     

谦逊的理性:教育学应有的理论品格--关于教育理论原创的前提性思考

教育理论原创首先意味着教育学要成为自身.教育学缘何"殖民化"就逻辑地成为教育理论原创这一课题必需解答的问题.目前的教育学存在着一种狂妄的理性,没有区分教育学的实质研究对象和形式研究对象,成为一门没有限度的学科.其逻辑结果是移用其他学科的概念、分析框架、思维方式等,从而被殖民化.这是原创性教育理论缺失的前提性原因.教育理论原创的产生需要一种谦逊的理性,谦逊的理性规约下的教育学具有真正意义上的学科尊严.