On the efficiency of the negligence rule

The three versions of the negligence rule discussed in the literature differ regarding whether a negligent injurer is liable for the entire loss or only for the incremental loss; or regarding whether negligence is defined as failure to take at least due care or failure to take a cost‐justified precaution. It is shown in the paper that the incremental version with untaken precaution notion of negligence is not efficient; not even for the unilateral case. The paper also establishes, for the bilateral case, the efficiency of the incremental version with the shortfall‐from‐due‐care way of defining negligence.     

高校介入大学生村官全程化培养的路径研究--基于嘉兴市200名大学生村官的调查

以嘉兴市200名在岗大学生村官为调查对象,分析了当前高校在大学生村官培养中存在的问题,同时,高校应根据大学生村官“村官前时期———村官任职期———后村官时期”三个不同成长阶段,建立“村官就业导向型在校教育———岗位技能提升型服务供给———期满流动对接型职业规划”的全程化培养机制,以推动大学生村官的有序流动。     

科学发展观与素质教育

科学的发展观对素质教育的内涵进行了全新解析，在科学发展观指导下的素质教育，是坚持以人为本，坚持全面、协调、可持续发展，是以推动人的全面自由发展为最终目的的科学教育发展观。     

论道德需要与道德教育

道德需要是由人的本质所决定的,是人性内在的必然要求.它对人的道德品质的形成发展有着全面的动力作用.因此,要增加学校道德教育的有效性,就必须激活学生的道德需要,发挥学生主体作用,确定恰当的道德教育目标等.     

我国无效婚姻立法之问题疏理与破解路径

我国无效婚姻的立法不完善,是实务案件审理难的主要症结。未来立法修改时,应当增设原则规范,以弥补类型列举的疏漏;明确对过错方的责任认定和对无过错方的损害赔偿;检察院参与诉讼,保证无被申请人的诉讼中各方利益关系人的合法权益;区分婚姻不成立与婚姻的无效和可撤销。同时,加快家事诉讼立法,以统一的、专门的程序处理包括无效婚姻和可撤销婚姻在内的婚姻家庭纠纷。     

Supplanting the Planters

Summary

After briefly examining the plantation-as-hotel model, this contribution focuses the remainder of its attention on the conversion of plantation slavery into entertainment on the Caribbean island of Barbados. First, and by way of contextualization, it is shown that an extensive and well-documented history of plantation life exists, one that is drawn from early accounts of travelers, missionaries and others, as well as later expert commentaries offered by indigenous and extra-regional scholars. Second, it is argued that the tourism industry has largely ignored or been highly selective in borrowing from this rich source of material in its attempt to supply the sort of a-historical diversion which it believes its clientele enjoys. Examples provided include the Open House Programme of the Barbados National Trust, the annual Crop Over Festival and Plantation Spectacular dinner shows. Finally, a few suggestions are advanced in order to try and understand the success of this type of tourism. They include references to postmodernity, nostalgia, dark tourism and varieties of promotion.     

What Is Organizational Strategy? A Language‐Based View

Under what conditions does a collective strategy exist among organizational members? Where should a scholar look for one? To offer one way to start solving these puzzles I propose a view of organizational strategy as a language game that governs the use of strategy labels at the level of the organization. Organizational strategy exhibits a division of linguistic labour, where responsibility for key concepts is assigned to particular individuals or organizational functions. Such linguistic experts oversee the proper use and maintenance of strategy language. The language‐based view helps to understand linkages between institutional, network, organizational, and micro level views on strategy. It also problematizes widely held intuitions regarding the relationship between strategy and organizational outcomes.     

财税法规对视同销售行为规定存在的问题及改进研究

增值税法、所得税法、营业税法、消费税法、企业会计准则第14号-收入、企业会计制度等法规,对视同销售行为的有关规定相矛盾。财税人员在实际工作中,对视同销售行为的处理很难兼顾财税法规的规定。本文就存在的问题及改进作了探讨。