税情·友情·亲情

时间：某年某月某日 地点：局长办公室 人物：祥和 服装门市部经理 美丽 祥和的妻子 阳光 国税分局局长 小王 国税分局税源管理股长     

亲情、友情——均乃人间真爱

2010年的冬天漫长而冰冷,寒流不仅袭击了我的生活和健康,也将我的心凝冻到了零下。由重感冒引发伤寒病,我被隔离在重症病区里,除了医生、护士,就是药水、药丸、药瓶。每天,一个人躺在床上透过那片四方窗格看着苍茫的天空发呆。医生告诉我,我患上的是肠伤寒,也叫伤寒,是由伤寒杆菌引起的急性传染病,并发症的最严重后果会引起肠出血和肠穿孔导致死亡。这种病在建国前广泛流行,病程长,死亡率高,无法防治。但随着社会进步和医学的发展,这种病到现在已不是不治之症。但无论如何,我也是在与死神握手了。     

2013与K3梦想起航

走过2012,我们迎来了生命中的又一段梦想旅程。站在2013年的全新起点上,面对接下来的未知和挑战,我们能凭借的,除紧紧围绕在身旁的亲情、爱情和友情之外,像K3这样的实力伙伴,也将始终和我们携手同行,共历风雨。作为伙伴,相互间的信任和默契可说十分重要。而K3和它的消费者之间,就建立了这样一种天生的信任及默契     

信贷消费中的亲情传递

有一则大家熟知的经典故事：中美两国两个年纪相当的老太太,有一天都来到了天堂,上帝问她们在人间最深刻的感受是什么,中国老太太说,她最后悔的事情就是好不容易用一生的积蓄买了新房,昨天刚搬进去,今天就上了天堂;美国老太太说,她最得意的事情就是住了一辈子新房,昨天刚     

对传统“孝道”的再解读——以《论语》“三年无改于父之道,可谓孝矣”为例

"孝"自古以来就是中华民族的传统美德。讲求孝道,是中华传统文化的伦理核心,是家庭关系和社会秩序的基础。然而,当代社会父母亲情关系却逐渐变成了日常生活中的交换关系,孝道精神意义面临着瓦解与失落的尴尬境地。在现当代孝道滑坡成为亟待解决的社会问题之际,本文以论语中"三年无改于父之道,可谓孝矣"作为突破口,对孔子的孝道观念进行重新解读,反对后人对孔子的孝道观念做社会价值意义上的理解,指出血缘亲情是孝道的基础,提出用情感唤起孝道必然有其重要的现实意义。     

略析绘画解读中的歧义

本文通过对绘画解读中歧义现象的分析,探讨了艺术真实的多样性与艺术批评的多元化之间的关系,明确了对待艺术创作和艺术批评的态度,即自主性和独创性。     

解读收益条款中的“玄机”

同样的预期收益率,同样是挂钩海外股票市场的理财产品,为何在市场走势中却大相径庭?对大多数国内投资者来说,购买银行发行的结构性理财产品是涉足海外市场最直接的途径。但结构性理财产品不仅设计较为复杂,而且条款也复杂难懂,极易误导投资者。通过两个真实案例的对比,投资者可从中有所领悟。     

《物权法》中的担保物权解读

2007年3月16日上午,十届全国人大五次会议闭幕,《物权法》草案高票通过。这标志着中国人第一次拥有了现代意义上的真正的产权,中国的市场经济走进了“物权时代”。由于物权法涉及国家的基本经济制度,关系千家万户的切身利益,《物权法》草案历经八次审议,创造了全国人大立法史上单部法律草案审议次数之最。虽然仍存在一些不足和争议,但物权法草案的修改、完善过程,可以说是民主立法、科学立法的典范。而《物权法》草案最终高票通过,则反映了各方的广泛认可。物权和公民享有的其他自由权利共同构成了现代社会公民权利体系的基本内容,保护公民财产权利的制度安排不仅是现代政治文明的表现,而且是社会繁荣发展的前提条件。《物权法》的通过,对于推动市场经济可持续发展、促进社会稳定和谐都将起到重要作用。本期专题选择了四篇关于《物权法》方面的文章,以飨读者。     

钻石:奢侈品中的投资品

纵观古今中外,钻石见证了无数永恒的爱情,成为财富和高贵的化身,人们赞美着钻石这个来自大自然的馈赠。古希腊哲人柏拉图说:钻石是一种生命,它是天意的化身。哲学家的一句话,使得钻石更仿佛有了心跳,有了呼吸,甚至有了几分神性。钻石承载着人们对爱情、财富、品位的追求,同时由于其具有的保值升值     

货币国际化视角下的宋元货币域外流通

宋元时期,随着中国造船和航海技术的发展,瓷器、茶叶等对外大宗贸易逐渐扩大,此时海上丝绸之路贸易发展进入繁荣阶段。"海丝"贸易的大发展使货币需求激增,当时的中国通行铜钱,使用的纸币也大量外流,成为当时影响力最大的"国际货币",也成为域外国家和地区的流通货币。无论是否出于自愿,宋元两朝中国货币的国际化迈入了历史上的鼎盛时期。本文以现代经济金融理论和货币国际化视角,考察宋元货币的域外流通现象,以期对当前人民币国际化提供借鉴和启示。     

浅论「こ そ あ ど」体系中「こ そ あ」三系的理解与运用

本文通过大量的例句阐述了「こそあ」三系在空间和距离上的不同用法及微妙的区别,日语学习者在实际的语言交际中对此应注意语感的培养,避免单纯从汉语译意上去理解其含义,并罗列了除文脉指示外的其他用法,指出正确理解与运用的重要性。     

浅论「こそぁど」体系中「こそぁ」三系的理解与运用

本文通过大量的例句阐述了「こそぁ」三系在空间和距离上的不同用法及微妙的区别,日语学习者在实际的语言交际中对此应注意语感的培养,避免单纯从汉语译意上去理解其含义,并罗列了除文脉指示外的其他用法,指出正确理解与运用的重要性.     

"戏说"与"猎奇"——谈刘心武的"《红楼梦》研究"

刘心武的所谓"秦学"研究,看作一种"戏说"、"大话"的文学创作则可,看作学术则是错误的.刘心武的"揭秘红楼"实质上是以小说创作中"想象"、"虚构"的做法来搞学术.他所索隐的历史也是以小说的笔法"创造"的历史.他在<百家讲坛>的成功是一种商业上的成功,对艺术作品<红楼梦>的普及性作用也是危害极大的.     

Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

Merino and Neimark (“Disclosure Regulation and Public Policy", Journal of Accounting and Public Policy, Fall 1982, pp. 33–57) examined passage of securities regulation in the United States in the 1930s, concluding that the regulation should be viewed as symbolic (i.e. not expected to result in significant changes in distribution of economic resources), a means of restoring investor confidence and preserving the status quo. Since that time, a number of traditional and critical studies have examined that thesis and offered new insights into the complex interrelationships found in the passage of securities legislation (e.g. Neu, “Reading the Regulatory Text: Regulation and the New Stock Issue Process", Critical Perspectives on Accounting, December 1992, pp. 359–388; Bealing, “Actions Speak Louder Than Words: An Institutional Perspective on the SEC", Accounting Organizations and Society, Vol. 19, 1994, pp. 555-569; Bealing, et al., “Early Regulatory Actions by the SEC: An Institutional Theory Perspective on the Dramaturgy of Exchange"Accounting Organizations and Society, Vol. 21, No. 4, 1996, pp. 317–338). We continue this line of research by developing the rationale behind the argument that symbolic legislation might be sufficient to restore investor confidence. We use as our framework the pragmatic concept of democratic conversation, unique to the United States, to frame the ideological debate. We posit that securities legislation can best be understood as an effort to reestablish the viability of what has been labeled the “American dream". We concur with the conclusion of Wettergreen (“The Regulatory Policy of the New Deal", The New Deal, 1989, pp. 199–213) that passage of the securities legislation must be examined as a response to a moral crisis of capitalism, generated by the “immoral behavior" of the capitalist elite. Following Dewey, we posit that the first priority of any regulation had to be to establish the moral legitimacy of capitalism by restoring trust in the existing system. As Dewey (Liberalism and Social Action, New York: Putnam, 1935) concluded, radical change was needed, otherwise it would merely be symbolic and used as propaganda to maintain the status quo.We then focus on the framers of regulation and the accounting profession. We do this by examining the private correspondence and the actions of the regulators during the early years of the SEC act. We believe our analysis shows that the early SEC commissioners had a commitment to the private property rights paradigm, and were unwilling to confront the monied interests. We support our position in a historical analysis of Accounting Series Release(ASR) No. 4, the Whitney case and the North American case. We interpret the historical evidence as a desire by the regulators to maintain the status quo. Thus, even if we believed the legislation was intended to cause a “real" change, the enforcement was not performed in an activist manner to initiate the change. For example, William O. Douglas (the second chairman of the SEC), who was no doubt a modern day judicial activist, was not an activist when it came to regulation and accounting related issues (e.g. full disclosure). Personal correspondence shows he had close relations with the accounting profession and raises the possibility that he may have been “captured" by the profession.In summary, our arguments are as follows: (i) the rhetoric used by the New Deal was intended to restore trust and fairness in American society; (ii) the underlying basis for the political persuasion was the restoration of the American dream in a liberal environment; (iii) in a contemporaneous analysis of the New Deal environment, Dewey (Liberalism and Social Action, New York: Putnam, 1935) states that, without radicalism of change, the New Deal was doomed to failure since it would be viewed as protecting the status quo—we concur with this view as to the securities regulation and the behavior of Douglas; (iv) Douglas appears to act in favor of the status quo due to his close relations with the accounting profession, and, in our view, being “captured" by the profession and (v) we support our thesis by examining several SEC actions during Douglas’s tenure.     

国际经贸专业中的国际理解教育

国际经济合作代替国际贸易已成为我国目前主要的涉外经济活动。因此,对国际经济和贸易专业的国际理解教育显得更加重要,其教育目标、教育内容及教育层次应更高、更广泛,既要求学生掌握与其他民族交流的方法,又要求学生摒弃狭隘的民族观,建立起包容与理解的心态。     

英译汉中比喻的理解与翻译

准确把握原文中比喻修辞格的形象与喻义是翻译比喻的前提条件。比喻的形象和语义两者之间,喻义是第一位的,形象是第二位的。比喻的翻译通常可以采用三种基本方法:保留形象,更换形象,舍弃形象。     

Market Making in the Options Markets and the Costs of Discrete Hedge Rebalancing

In this paper we provide empirical evidence consistent with the hypothesis that options market makers face risks in managing inventory that are unique to the options markets. In particular, we show that risks associated with the inability to rebalance an option position continuously and uncertainty about the return volatility of the underlying stock each account for a statistically and economically significant proportion of the bid-ask spreads quoted for a sample of Chicago Board Options Exchange options.     

用好保险资金 促内需保增长

只有用好保险资金,才能从根本上保障被保险人的利益,并有利于促进经济平稳较快发展。用好保险资金应坚持四个基本原则:效益原则、效率原则、多元化原则和风险可控原则。同时,还必须突出重点领域,重视并认真处理好以下几个选择:正确认识并处理好实体经济和虚拟经济的份额选择,重点投资实体经济;正确认识并处理好投资国内市场与投资国际市场的份额选择,重点投资国内市场;正确认识并处理好现阶段保险资金投资国内实体经济领域的选择,重点投资反周期、跨周期项目。     

灾后重建公共政策的制定

政府在灾后重建过程中的公共政策制定方面容易存在偏离群众真实需求,上下级政府间权力关系不合理,缺乏长效的沟通反馈机制以及政策缺乏公平性等问题,要针对性地解决这些问题,需要探寻在灾后重建公共政策制定中遵循建立以群众需求为导向、厘清与优化政府间权力关系、建立长效沟通反馈机制以及发挥政策制定在监督保障政策执行公平性方面作用的理性路径,以保证灾后重建过程中社会的稳定以及群众生活生产的正常进行,从而提升政府公共危机治理能力,积累合法性与公信力.