“行政立法权”的概念释义

对"行政立法权"给出相对准确、科学的定义是研究行政立法的前提。梳理行政立法权产生的背景,厘清行政立法权的内涵和"隶从性"特点,适当区分行政立法权设定的不同方式,以此为前提,才能相对准确地判断当代中国需要什么样的行政立法体制,进而科学地配置立法权,提高立法质量,防止行政立法部门利益和地方保护主义的法律化,全面推进依法治国。     

Determinants of tax haven utilization: evidence from Australian firms

This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000 firm‐years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance‐based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax haven utilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization.     

Tensions Arising from Imposing NPM in Australian Public Universities: A Management Perspective

This study seeks to identify the characteristics causing tensions in the move towards a corporate culture in Australian public universities. The findings reveal ongoing structural, competency and behavioral issues contributing to the tensions. Two theoretical propositions have emerged regarding the status of the change process. First, the change to a corporate culture is slow but continuing. Second, universities have accepted that public sector, collegial and corporate cultures have to co‐exist, thus adopting an adapted version of new public management (NPM). These findings provide avenues for further research to confirm both the characteristics and theoretical propositions.     

我国饭店并购适用法律的困惑与立法方向

我国饭店的并购已成为公众关注的焦点,我国并购法律体系的不足也已经显现出来。因此,完善、修改现有的法律法规是关键;现在,跨国并购是跨国饭店进入中国饭店市场的主要方法,为了保护国有资产的不流失,制定反垄断法也是当务之急。     

民营经济的发展呼唤有限合伙

民营经济的蓬勃发展对法律提出了挑战。有限合伙符合民营经济发展的需要。民营经济企业实践的发展需要有限合伙,而我国也已具备有限合伙立法的条件。为适应我国民营经济进一步发展的需要我国应适时进行有限合伙立法。     

WTO与我国的反补贴立法

本文在阐述国外对我国的反补贴形势,以及对国际上反补贴立法进行比较研究的基础上,指出我国关于反补贴的立法和实践与WTO《SCM协议》存在一定的差距,并提出了建议。     

黑龙江省民营经济发展的法制环境探析

从立法、依法行政、司法、法律意识等环节探讨了黑龙江省民营经济法制环境存在的主要问题,提出法制环境优化的路径在于,法制环境整体性构建及将其置于依法治省的背景下综合考虑。     

国际反倾销立法及其作用

在关贸总协定框架下,经过各成员国多边贸易谈判,已使关税有了大幅度降低,传统的贸易壁垒因而受到很大限制。为达到有效保护本国产业的目的,各国纷纷寻求非关税壁垒,反倾销措施以其特有的单边性、隐蔽性、合法性备受各国青睐。本文在阐述世界各国反倾销立法情况的基础上,就反倾销立法的原因,反倾销立法和反倾销实践的关系以及反倾销法的作用进行了分析。     

Passengers,consumers, and travellers: The rise of passenger rights in EC transport law and its repercussions for Community consumer law and policy

EC transport law is set to be complemented by a series of Regulations giving rights to passengers for almost every mode of transport. These Regulations not only give transport law a distinct consumer dimension but also add new elements to European private law. This paper attempts to provide a horizontal, or intermodal, survey of these Regulations, adopted and proposed. It is argued that passenger law, although originating separately and remaining a sector distinct from other fields of law, has become part of a wider, three-stranded notion of European consumer policy deserving due attention as the force most dynamically expanding the area of Community law of contracts and of torts. The paper will point to the elements of consumer contract law and the law on travel and tourism related to passenger transport and elaborate on the basics for finding a common notion of the key terms like “passenger” and “damage” for Community law. It concludes with some points for further reflection.

我国发展循环经济税收政策研究

发展循环经济,是建设资源节约型、环境友好型社会和实现可持续发展的重要途径,也是我国国民经济和社会发展“十一五”规划的重要任务之一。本文在诠释了循环经济及其内涵之后,阐述了目前我国循环经济税收政策现状,并基于循环经济理念对我国现行相关税制和税收政策进行了评析,重点从建立和完善循环经济立法等方面论述了我国发展循环经济的税收政策思考。