Taxable treatment of the subsistence level of income in German Natural Law

Natural Law has influenced German tax theories up to the present day. It has also influenced the request for the subsistence level exemption and the granting of a basic allowance, which only developed their full persuasiveness when derived from Natural Law. This paper shows that Natural Law tax theory (mid 1600s to early 1800s), based the subsistence level tax exemption on the right to live, the individualistic state contract theory and the ability-to-pay principle. It also reveals that Adam Smith's view regarding ability-to-pay as a basis for taxation was already contained in British Natural Law and in older German traditions.     

基于计算机数据分析的品牌价格平衡模型

随着计算机网络与通信技术的发展，信息技术在市场预测模型中的应用越来越广泛。基于计算机数据分析的品牌价格平衡模型（Brand Price Trade-Off），成为国外目前最为成功的一种在模拟竞争环境下测试品牌价格策略的高级研究技术。     

Assessing the Degree of Spot Market Integration for U.S. Natural Gas: Evidence from Daily Price Data

This paper assesses the degree of market integration in the U.S. natural gas market following the FERC’s ‘open access’ reforms. Daily spot prices at 76 market locations from 1993 to 1997 are used to examine the geographic extent of the market and the speed with which market forces move prices toward equilibrium in the face of ongoing price shocks. The empirical results suggest that the East and Central regions form a highly integrated market, but that this market is quite segmented from the more loosely integrated Western market.     

外语教学法分析及其启示

本文通过对十种外语教学法的产生过程、原则及其优缺点的分析，从中得到有益的启示：外语教学法是依据不同的语言学、心理学、教育学、哲学等理论来建立自身的理论，所以它们自然会强调这些学科的不同的侧面。因此，我们要择善而从、博采众长，从实际出发，因材施教，灵活运用。     

A model of the origins of basic property rights

This paper studies the origins of one of the most basic of property rights, namely, the right of an individual or an organization to the fruits of its labour. My objective is to address the questions of why, when and how this property right can emerge and be made secure. I develop a model of the strategic interaction between two players in the state-of-nature, which is an environment characterized by the absence of any laws and institutions (including property rights and the state). My analysis explores, in particular, the roles of the players' fighting and productive skills on the emergence and security (or otherwise) of this property right.     

The curse of natural resources in the transition economies*

The curse of natural resources is a well‐documented phenomenon for developing countries. Economies that are richly endowed with natural resources tend to grow slowly. Among the transition economies of the former ‘Eastern Bloc’, a similar pattern can be observed. This paper shows that a large part of the variation in growth rates among the transition economies can be attributed to the curse of natural resources. After controlling for numerous other factors, there is still a strong negative correlation between natural resource abundance and economic growth. Among the transition economies the prime reasons for the curse of natural resources were corruption and a neglect of basic education. In order to overcome the curse of natural resources and move to a sustainable path of development, the resource abundant transition countries should fight corruption and ensure that their resource revenues are invested in human capital or the preservation of natural capital.     

建立国有自然资源性资产管理体制的思考

本文首先分析了我国目前国有资产管理体制不完善对国民经济产生的影响,进一步阐述了资源性国有资产管理的现状以及应对国有资产进行价值和功能上的定位的观点,最后提出了完善资源性国有资产管理体制的建议.     

论先锋小说的崛起及其艺术影响

先锋小说是在对传统现实主义创作精神和艺术手法的反叛中确立自己的先锋性地位的。它的崛起与存在主义、后现代主义、后现代小说、现代叙事理论尤其是结构主义文学理论在国内的引入密切相关。先锋小说或多或少地表现出后现代倾向与后现代性，贯穿于其中的理论观念，则是西方形式主义的艺术情结：小说形式、语言的文体实验。先锋小说对“真实性”的重新体认，使被意识形态遮蔽的人性侧面得到深入揭示。     

苏里格气田建设中的管理模式创新与技术创新

天然气是"绿色能源",21世纪是天然气能源的世纪。加快我国最大的气田——苏里格气田的勘探开发建设进程,是推动我国天然气工业发展的重要战略举措。在开发建设中,秉持"科技、绿色、和谐"的理念,通过技术与管理创新,形成了12项开发配套技术,探索出了"5 1"合作开发模式,创建了"六统一,三共享"管理机制,并全面推行"标准化设计、模块化建设、数字化管理",最大限度地保护了环境。苏里格气田规模有效开发的配套技术与管理体系,对国内类似油气田的开发建设具有普遍的启示意义。