20世纪初俄国军事经费的来源

军事经费的来源毫无疑问是任何一场战争都必须面对的一个基础性问题，寻找军事经费的来源是财政备战的最重要因素，没有相应的军事经费，战争就无从谈起。俄国在18世纪初成为世界强国之后，为了维持它的强国地位，坚持对外扩张的政策，连年战事不断。进入20世纪，俄国经历了日俄战争和第一次世界大战。然而对于财政经济状况不断恶化的俄国来说，面临战争经费短缺是很正常的，而筹措战争经费则属难事。俄国战争经费来源主要有税收、债务和发行纸币三个方面。     

How Safe Are the Harbors?

Abstract

With the growth of e-commerce has come the need for businesses to provide protection of personal, private data collected from internet users and consumers. The United States has favored a policy of industry self-regulation, while the European Union (EU) has responded to its consumer demands for privacy protection regulations and enforcement. Faced with the critical need for a middle ground, the US has proposed “Safe Harbor Privacy Principles” as a means of compromise with the EU. This article explores the market context of the Safe Harbor Principles, the European reaction, and the probable impact on businesses.     

Understanding Personal Web Usage in Organizations

Personal web usage, that is, non-work-related use of the Internet for personal purposes during work hours, is a pervasive behavior observed in the daily work environment. U.S. companies have implemented several countermeasures to cope with personal Web usage, but those measures have not successfully mitigated this behavior. Considering the significance of personal Web usage, we need to understand why personal Web usage is not alleviated in current organizations. The goal of this study is to present an empirical investigation of why employees continue personal Web usage based on an extended theory of planned behavior. We are particularly interested in how people's perceptions of moral dimensions contribute to personal Web usage, recognizing that our work environment becomes more Web-embedded. We conducted a field survey of 426 U.S. business professionals and analyzed the data by using partial least squares. As a result, we demonstrate that an individual's attitude, subjective norm, denial of responsibility, self-efficacy, personal computer availability, seclusion of office, and workload are significant factors affecting personal Web usage. Interestingly, current organizational preventive efforts (e.g., Web-based activity monitoring and filtering systems and policies) and moral obligation are not as significant as we originally expected. Key implications for theory and practice are discussed.     

有限责任公司股东资格继承的正当性分析

股权本质上是一种财产权,其中自益权直接体现财产属性,是股权作为继承客体的最基本条件,共益权间接体现出财产价值,不影响股权成为继承客体。股权与股东资格同时产生,是同一个取得股份法律关系的两个要素。而且股东资格本身具有的身份性不同于人身权,继承股东资格并不意味着继承死亡股东的职务。股东资格完全可以依继承事实而取得。作为公司人合性合理表达的信赖关系并不具有强烈的人身依附性,其决定性因素在于利益。因而,人合性不能阻却继承人依继承事实取得股东资格。     

大众知情权侵犯个人隐私权的成因及其制约

个人隐私权和大众知情权是一对矛盾体。媒体在新闻报道中侵犯个人隐私权的状况时有发生,但是其成因却是各种各样的。在深入讨论大众知情权对隐私权侵犯的成因后,得出公共利益、媒体利益和个人利益冲突,是造成这种现象的主要成因;并在此基础上,对如何平衡个人隐私权和大众知情权提出建设性的解决方案。     

企业代扣代缴个人所得税的核算及会计处理

个人所得税实行源泉控制，由支付人履行代扣代缴的义务。个人所得税的计税依据为含税收入，不能以纳税人实际取得的收入作为应纳税所得额。应纳税所得额为纳税人取得的含税收入减去法定扣除额后的余额。文章就代扣代缴所得税的核算与会计处理作了实例说明。     

论我国税式支出预算管理制度的构建

税式支出代表了一种预算政策,政府把税式支出所形成的税收损失列入预算并与直接支出一起统一加以管理。税式支出预算管理是对税式支出进行管理控制的有效手段,应该根据我国国情特色,逐步建立起我国的税式支出预算管理制度。     

个人购汇影响因素及风险防范研究

近年来个人购汇交易量持续增长，对个人购汇的影响因素、存在风险及防控措施进行研究，对于完善个人外汇管理、维护国际收支平衡具有重要意义。文章基于山东省个人购汇数据，深入分析了需求、政策和汇率三方面对个人购汇的影响效果，对当前个人外汇管理中的潜在风险和监管难点进行了阐述，并针对存在问题提出了进一步完善管理的政策建议。     

建设绩效考评体系 提高税式支出效益

面对纷繁复杂的税式支出,如何避免税式支出的滥用,堵塞税收流失的漏洞,进行科学有效地管理和监督,以充分发挥税式支出的引导和激励作用,切实提高税式支出效益,已成为政府和社会各界共同关注的问题。在对税式支出绩效考评体系的基本理念、实施流程和建设效益进行综合分析的基础上,论证了建设科学、合理、有效的税式支出绩效考评体系是提高税式支出效益的必要举措这一科学论断。     

表见证明在学生人身伤害事故诉讼中的适用

表见证明是依据一般的生活经验法则来推定待证事实的存在与否,不涉及实体法上的规定,只是在诉讼中对经验规则适应的评价。在学生人身伤害事故中引入表见证明,可以减轻当事人的举证责任,保护弱势学生一方的合法权益,也有利于法官正确认定案件事实,提高了诉讼效率。在诉讼中,法官也要充分保障学校对表见证明提出反证的权利。