公允价值的引入对投资性房地产核算的税务影响

新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入"公允价值"作为会计核算计量模式后的税务影响。     

当代艺术审美理想的迷失与重建

中国当代艺术审美理想的迷失从根子上说是有些中国作家和艺术家社会背叛的结果,从美学上说,不但是席勒当年所批判的恶劣倾向的沉渣泛起,而且消解了人对自己的尊严的捍卫和对自由的追求。中国当代艺术审美理想的重建就是要求中国作家和艺术家精神寻根,按照美的规律创造。     

试论刑罚的目的

刑罚的目的是国家建立刑罚制度的出发点和最终归宿,是刑法理论中的一个重要问题。因此,研究刑罚的目的并且科学地揭示刑罚目的的内涵,对于建立健全国家的刑罚制度,具有重要的现实意义。     

THE LAST MILE: AN EXAMINATION OF EFFECTS OF ONLINE RETAIL DELIVERY STRATEGIES ON CONSUMERS

The Internet has increased the level of importance of the end‐consumer market to transportation carriers. In two between subject experiments, carrier disclosure on retail merchant websites is examined as a strategic differentiation strategy. Predictions are offered concerning effects of carrier disclosure strategies on product delivery‐related expectations, consumer attitudes, and intentions to purchase a product online. Results from Study 1 reveal significant differences between disclosure and nondisclosure of the carrier for numerous product delivery‐related variables, as well as many differences between the six carriers examined in this first study. Study 2 extends these findings by showing that providing consumers with a choice of carrier leads to increased levels of satisfaction with the online experience and greater willingness to buy, relative to nondisclosure and disclosure strategies.     

电子商务中的法律问题探析

本文分析了电子商务活动对传统商务法律的影响和电子商务中存在的法律问题,并提出相应的解决措施。     

浅论我国农村环境的法律体系建设

本文分析了我国农村环境法律体系在立法、执法等方面存在的问题,据此提出了健全和完善农村环保法制的一些设想。     

宋代妇女奁产权的探讨

奁产,作为女子出嫁时娘家陪嫁的财产,在普遍受到妇女自身重视的同时,国家也制定了相应的法律条文来保障妇女对自己奁产的所有权。宋代是中国古代经济的一个重要发展阶段,经济的繁荣成为社会文明的基础,妇女也具备一定的权利主体资格,享有一定的法律地位。该文主要从宋代的法律文献入手,着重分析宋代妇女的奁产权及其不完整性,以探讨宋代妇女的经济权利及地位。     

中外纳税人权利问题比较研究

世界各国尤其是发达国家一贯重视纳税人权利问题,在税法中把征纳双方平等的权利与义务作为重要的内容予以规定。与国外相比,我国纳税人权利不论从法律规定还是贯彻落实上都存在一些不足,纳税人地位没有得到应有的提高。通过分析中外纳税人权利地位现状,提出尊重纳税人权利,提高纳税人地位的可能措施。     

Probability theory in fuzzy sample spaces

This paper tries to develop a neat and comprehensive probability theory for sample spaces where the events are fuzzy subsets of The investigations are focussed on the discussion how to equip those sample spaces with suitable -algebras and metrics. In the end we can point out a unified concept of random elements in the sample spaces under consideration which is linked with compatible metrics to express random errors. The result is supported by presenting a strong law of large numbers, a central limit theorem and a Glivenko-Cantelli theorem for these kinds of random elements, formulated simultaneously w.r.t. the selected metrics. As a by-product the line of reasoning, which is followed within the paper, enables us to generalize as well as to bring together already known results and concepts from literature.Acknowledgement. The author would like to thank the participants of the 23rd Linz Seminar on Fuzzy Set Theory for the intensive discussion of the paper. Especially he is indebted to Professors Diamond and Höhle whose remarks have helped to get deeper insights into the subject. Additionally, the author is grateful to one anonymous referee for careful reading and valuable proposals which have led to an improvement of the first draft.This paper was presented at the 23rd Linz Seminar on Fuzzy Set Theory, Linz, Austria, February 5–9, 2002.     

基于现有法律框架下建设工程监理安全责任对策

根据现有法律法规,归纳了建设工程监理安全责任的法律规定,对安全责任性质进行分析,指出现有法律法规的协调性、安全监理的深度、安全审查、监理费用等方面存在的问题,并从国家宏观管理和监理单位微观对策方面提出建议。