论预约定价的民法适用

预约定价作为税法开拓的新领域,尽管起步较晚,但发展却异常迅速。与预约定价实践迅速发展形成鲜明对比的是预约定价的理论研究却异常缓慢,在中国如此,在世界亦如此。通过对预约定价的概念进行界定,建议运用法学多学科的视角对预约定价进行理论分析,并大胆把民法、行政法和公共管理的相关理论援引到预约定价中,来分析预约定价的民法适用问题。     

提高党政领导人才教育培训科学化水平的多维分析

党政领导人才教育培训的投入是最具经济和社会效益的投入,也是收益最大的投入。党政领导人才教育培训是党政领导人才资源开发系统中的一个基础和重要环节。党政领导人才教育培训应遵循现代成人教育培训的基本规律。     

原型范畴理论视角下的英语时态认知解读

原型范畴理论作为认知语言学概念的基础近年来逐渐得到了语言学家的重视。原型范畴理论可以用于英语教学并对英语时态具有一定的解释力,从而为英语时态教学开辟新视角。本文以一般现在时态、一般过去时态、一般将来时态为例,探索原型范畴理论在英语时态教学中的应用。希望能推动该理论在英语时态教学中的应用。     

应用系统理论模型分析社会管理的均衡点——以广西贺州为例

许多发达的国家和地区运用系统理论及系统模型方法构造出经济、科技、社会协调发展模式,并设计出相应的战略对策,在实际应用中收到满意的经济效益、社会效益,甚至是政治效益。应用系统理论及其系统模型方法分析研究社会管理的综合均衡问题,是一个颇具价值的课题。     

非对称信息下第三方物流企业道德风险模型分析

本文基于信息经济学中的委托-代理理论,构建了第三方物流企业道德风险模型,定量分析了如何通过设立约束机制使货主利益得到有效保障,得出了有利于提高物流服务质量、水平的分析结论,最后提出了应在完善激励与监督机制、提高市场信息的透明度等方面,约束第三方物流企业败德行为的建议。     

市场分割的制度基础与概念内涵——基于组织社会学制度理论的视角

中国的市场分割是中国经济转型在特定阶段出现的一种市场结构或状态。从组织社会学制度理论的视角看中国市场分割可以发现:中国的市场分割存在着行为权力的分割现象,市场分割不仅源于制度和政策的差异,同时也有制度与政策执行中的差异。市场分割中的地区性行政垄断、地方保护主义行为及非整合状态,反映出现阶段的中国经济体制中存在的问题。     

Broadening management accounting education: more theory,more practicality ∗

There are two widespread beliefs among management accountants. Management accounting should be practical, and education for doing the job the management accountant actually does should include topics which would require extensive training in theory. The two beliefs are not inconsistent. Management accounting education starting from theory and moving to its application could be far more practical than education without theory in applying predefined techniques.     

The trade wind,the statesman and the system of commerce: Sir James Steuart's vision of political economy

In the conception of history of the abbé de Condillac, one thing is really original. He establishes a causal relation between the functioning of the human mind and the history of societies. First, the understanding of humankind is not disordered: society develops, stages follow one another. But the commercial stage leads societies to divide into classes, the landowners are interested only in frivolous, luxurious objects: they have become denatured. Their behaviour entails society in a long phase of decline. However, this course is not inevitable. Condillac wishes to reform the individual in order to modify society and he proposes economic safeguards capable of reducing disparities. Life is simple, but history is not halted.     

A Note on Laurence Seidman’s Article

Mihail Manoilescu was among the foremost intellectual figures of the interwar period in Romania. He was known as a politician and central banker, as well as an economist. From the very beginning of his theoretical and practical career, or at least from the late 1920s onward, Manoilescu’s ideas and theories (especially his corporatist theory) were marked by clear continuity and consistency based on the theory of protectionism grounded on productivity differences. By developing his model — an alternative to the theory of comparative advantage — Manoilescu endeavored to show the need for protectionist measures to promote the development of peripheral countries. His defense of protectionism is usually presented as clumsy and founded on an incorrect method, even if he is often recognized as the forerunner of the theory of unequal exchange and the dependency theory. Few scholars note the similarity of Manoilescu’s theory with Karl Marx’s labor theory. This paper contributes to validating Manoilescu’s conclusions, the soundness of which we test here by reconstructing the theory from a Marxian perspective. A reconstruction of this type offers new possibilities of evaluating his theory and a better understanding of its contributions and limitations.     

基于协同理论的社会服务创新及其供给模式选择

基于协同理论的视角，综合考虑供给模式的可操作性，以社会服务供给主体的联合情况为划分依据，社会服务供给模式可以构建为政府—企业型、政府—非营利组织型、政府—初级群体型、政府—企业—非营利组织型、政府—企业—初级群体型、政府—非营利组织—初级群体型、政府—企业—非营利组织—初级群体型。供给主体需要扮演社会服务的组织者、资源提供者、生产者等角色，但在各类供给模式中，每种供给主体所扮演的角色都存有差异，需要根据实际情况，分门别类地进行梳理。