魏晋南北朝城市治安管理论略

魏晋南北朝是一个持续动荡的历史时段,其时战事频仍、兵连祸结、南北纷争旷日持久,给社会治安带来了极大的困难。作为政治经济中心的城市,由于人口的高度集中,其治安状况更令人担忧。然而魏晋南北朝的历朝政府对于城市治安高度重视,因时制宜,制定了一系列行之有效的法令法规,最终形成了一套较为完善的治安管理制度。魏晋南北朝时期的城市治安管理制度日臻成熟。     

A comparative study of the determinants of future plans and expectations of business students

Current university juniors and seniors have plans and expectations for after they graduate. In an effort to better understand these plans and expectations, the authors assessed a sample of 334 university students enrolled in business classes. The study examined the impact of three categories of independent variables—family influences, demographic influences, and academic influences—on the dependent variables of student degree aspirations, career aspirations, and expected salaries. Determinant variables with the most consistent influences on these dependent variables include birth order and parents' income (family influences); age and ethnicity (demographic influences); and grade point average, college entrance exam scores, and academic major (academic influences).     

The Neighbourhood Policy of the European Union

The European Neighbourhood Policy aims at creating a ring of stable, friendly and democratic countries surrounding the European Union. While this aim is generally accepted across the Union, major differences persist as to how it should be achieved. Where does the ENP stand today? What is its profile, potential and perspective?     

Review of Taxation Work in 2005 and Plans for 2006

In 2005.China＇s total tax revenue topped 3.11866 trillion Yuan （excluding tariffs and agrictlttural taxus）. up 20% and 514,8 billion Yuan over 2004 and exceeding 3 trillion Yuan for the first time. During the 10th five-year plan period, the total tax revenue remitted into tile state coffer amounts to 10.9217 trillion Yuan, with an average annual increase of 19.5%： and the revenue in Ihe fifth year more than doubles that in the first year.The fast and steady growth of the tax revenue in pace with the economic growth has greatly enhanced the country＇s financial strengthe and provided solid financial guarantee for the country＇s efforts to build a well-off society in an all-round way.     

"中部崛起"中的产业选择与城市化发展

工业化、城市化是关系到中部地区崛起的两个相互联系、相互影响的结构变革过程.本文在对中部地区发展历程、现状和基本特征进行归纳、分析的基础上,探讨了导致"中部塌陷"的主要原因:生产要素赋存与主导产业选择的差异,形成了中部与东部地区不同的资本积累及工业化、城市化演进机制,进而导致了中部与东部地区经济发展水平的差别.因此,必须选择合适的主导产业,打破现有的经济运行机制,形成良性循环的工业化与城市化演进机制,才能推动中部地区崛起.     

我国国际旅游接待的区域分异因素分析

我国国际旅游接待在迅速发展的同时,出现了惊人的区域差异。在这其中,旅游资源的规模、类型与组合条件、旅游产业要素与基础设施状况、旅游环境与氛围、入境区位等因素究竟发挥了怎样的作用?本文对区域旅游资源总量等指标设计了简便的计算方法,进而利用相关分析和因子分析对17个指标作了分析,发现区域国际旅游接待收入同区域国际旅游发展基础条件、区域国际旅游环境、区域国际旅游产业要素和区域旅游资源(国际性)特色四个因子关系最为密切。分析表明,旅游资源总量和区位条件并未如预想得那样影响重大,相反的,开发状况和产业要素发展水平在现阶段是主要的影响因素。证实我国旅游业远未达到“遍地开花”的程度,仍处于发展的初级阶段。     

稳步推进人民币汇率制度改革——结合国际经验的探讨

为了保持国民经济稳定快速增长，为了给金融改革创造适当的外部环境，为了应对较大规模的“货币错配”风险，为了防止“日元升值综合症”在中国重演，人民币汇率弹性化改革应当采用渐进方式。这个过程中，为了有效抵御国际投机资本冲击，中国应采用由公开宣布的管理浮动汇率制度、着眼于汇率稳定的频繁外汇市场干预、规模较大的外汇储备组合而成的“三位一体”政策组合；为有效控制汇率风险，中国还应加强针对货币错配的资拳项目管制和审慎监管。     

法律环境、审计独立性与投资者保护

独立审计的根本功能是为投资者提供保护,但其投资者保护功能的实现需要相应的法律环境作为保障.本文通过模型分析,将法制因素与会计师的独立性变量引入到投资者保护中,考察法律环境、审计独立性与投资者保护之间的关系.我们的研究结果表明:法律对投资者的保护是第一位的;独立审计对投资者的保护是第二位的,当法治环境较薄弱时,其可以充当法律的替代机制为投资者提供保护.     

Review of Taxation Work in 2005 and Plans for 2006

In 2005,China‘s total tax revenue topped 3.0866 trillion Yuan (excluding tariffs and agricultural taxes), up 20%and 514.8 billion Yuan over 2004 and exceeding 3 trillion Yuan for the first time. During the 10th five-year plan period,the total tax revenue remitted into the state coffer amounts to 10.9217 trillion Yuan, with an average annual increase of 19.5%; and the revenue in the fifth year more than doubles that in the first year. The fast and steady growth of the tax revenue in pace with the economic growth has greatly enhanced the country‘s financial strength and provided solid financial guarantee for the country‘s efforts to build a well-off society in an all-round way.……     

EU Constitutional Governance: Failure as Opportunity!?

The French and Dutch rejection of the proposed EU Constitution in May 2005 threw the European Union into what many observers regard as its deepest crisis to date. This crisis can also be seen as a unique opportunity for political, economic and institutional renewal, however. The following article outlines the problems presently facing Europe and discusses what changes would have to be made in the EU system of governance in order to overcome them.