论税收的时效性

时效性是税收强制性在时间上的体现，是税法赋予的一种规定性，是国家财政收支及时稳定的重要保证，是依法治税的必然要求，是衡量税务机关征管水平的基本依据。不论是税收法治的严肃性，还是国家各项事业急需财政资金的现实，都迫切需求提高税收的时效性。及时有效地组织好财政收入。     

Land rights in postwar Liberia: The volatile part of the peace process

The end to the war in Liberia, along with quality leadership and a large UN presence has laid the foundation for a successful peace process. Now the delicate part of the process is underway—building viable, equitable, and durable social relations, institutions and legal constructs. A potentially volatile part of any postwar scenario is the inability of land rights institutions to perform in an effective, legitimate, equitable manner. Reform of land tenure via policies, laws, institutions, and capacity, needs to happen in a manner that is able to attend to both the land rights related causes of conflict, and the tangle of land problems brought on by the war itself. This article reports on the current situation in Liberia, and examines the primary set of land tenure problems in the country. The article concludes with a series of suggestions for dealing with the unique circumstances of postwar land tenure, and the Liberian case.     

建立我国对BOT投资方式的政府保证制度

BOT是一种在世界上很多国家都已实行的引资方式，在发展中国家尤有必要。我国在进行西部开发的过程中，对能源、电力、交通基础设施的建设更应引入BOT方式，以吸引民间资本的投入。有关BOT项目的研究表明，在法律框架内BOT的可行性研究更为重要。本通过分析认为BOT方式在中国要得到大的发展，必须建立相应的政府保证制度。     

贴钢法加固桥梁技术探讨

文章探讨了贴钢法加固桥梁的机理,提出了贴钢法加固桥梁的结构设计方法、施工工艺要点及验收办法。     

Escalating penalties for repeat offenders: a note on the role of information

The severity of the sanction for a given offense is often determined by the offense history of the offender. We establish that this policy can be welfare-maximizing if individuals are imperfectly informed about the magnitude of the sanction. Imperfect information distorts individuals’ perception of the expected sanction of the first offense. Once detected, individuals learn about the sanction applicable to their act, making this argument less relevant for consecutive offenses.      

Are property rights enough?Re‐evaluating a big‐bang claim1

We investigate the claim made by proponents of the big‐bang strategy that the establishment of property rights in an economy in transition creates its own demand for the enforcement of laws to protect those rights. Our model contains a government engaging in activities to accomplish objectives that depend on public support for the enforcement of the rule of law and agents who interpret the level of activities of the government as indications of the government's intent to enforce the rule of law. Agents, using the level of government activities as an input to their decisions, choose whether to support the government's objectives. We establish conditions under which the level of activities chosen by the government maximizes its benefits, and simultaneously induces the constituency to support enforcement of the rule of law. These conditions provide a basis for the argument for the implementation of the big‐bang policy. When these conditions do not hold, however, we show that the level of activities that maximizes the government's benefits may have only a minor impact on support for the enforcement of the rule of law. Two characteristics play an important role in these conditions: the initial level of crime and the types of activities the government chooses to undertake. We present examples showing that the initial level of crime has the more dramatic effect on subsequent support for the rule of law.     

新疆农村劳动力转移因素的实证分析

运用1993年-2007年的时间序列数据，对影响新疆农村劳动力转移因素如：城乡二元结构、人力资本状况、农业发展状况等因素进行了实证分析，并就新疆作为少数民族居住区特有的人力资源状况做了有关分析。其结论是：提高人口素质；进一步发展农村经济；发展旅游产业。     

电子商务对现行合同法的挑战与对策

电子商务的迅速发展，给现行合同法带来了一些新的问题，如何进一步完善现行合同法是摆在我们面前的紧迫任务，因此，作者从电子商务合同的缔约主体、缔约程序、成立时间及地点的认定、电子签字和认证及履行五个方面阐述了电子商务对现行合同法的各种挑战及相应的对策，以期作为我国进一步完善合同立法的参考。     

东亚金融结构与法律制度演进及其对区域金融合作的含义

区域成员在法律制度和执法效率上的差异,将体现为金融结构的差异,这会导致共同货币政策在区域成员间的传导效果出现较大差异,影响货币联盟的稳定性。东亚各经济体的金融法律制度呈现较大的差异,相应地金融结构也有较大的差异。通过机制化的区域金融合作,采取最低协调一致标准,促进东亚各经济体法律制度和金融结构的渐进趋同,是未来东亚货币金融合作的基础。     

Progress and the economy of nature

Progress is a difficult concept, but the phenomenon itself seems to be more than just an illusion. In this paper we consider how a bioeconomic perspective can help to clarify matters, especially when we compare aspects of organic evolution to technological progress. Beginning with the influence of Malthus upon Darwin, we see how the latter's ideas differ in important respects from those of other biologists and from those of social scientists and philosophers. Consideration of biologist's views about competition and the reasons for specialization suggests ways in which matters might be clarified by a more 'entrepreneurial' view of the relationships of organisms to the natural economy.