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对于什么是有害税收竞争(harmful tax competition) ,有害税收竞争有何危害,学术界各家说法各异。文章以经济合作组织(OECD) 关于有害税收竞争的定义界定为基础,着重分析了OECD 定义下的有害税收竞争的定义和危害,介绍了国际合作打击有害税收竞争行为的动议以及对这些动议成效的评价。  相似文献   

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技能竞赛促进了教学发展,同时也带来了一些问题。为了使技能大赛更好的促进学生成长,对技能大赛进行了调查分析,调查方法主要采用资料分析,抽样调查和走访的方法。国赛调查发现江苏、浙江、山东、北京、广东、安徽是技能竞赛强省。安徽省在前三届国赛中成绩居中,在近7届比赛中获奖占有率不低于5%,年均增长率约0.18%。大赛成绩与基金投入有关,但更多的与深刻认识、精心指导、勤学苦练相关。省赛调查发现参赛率排序和获奖率排序高度相关,2个级别内浮动率达93.75%。技能大赛推动了职业教育发展,但存在购买竞赛设备有困难,赛项内容偏宽,研习竞赛力度小的弊端。针对调查结果提出了两点建议,即:解决好技能竞赛中存在的问题,及时推广先进省市和先进学校的竞赛管理方法。  相似文献   

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Competition     
This paper develops specific recommendations for improving research that relates exercise and self-esteem. Investigators are encouraged to regard selfesteem as a multidimensional variable and to delimit research to more molecular aspects of self-conception. A review of selected research supports and illustrates recommendations made in this paper.  相似文献   

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通过事实、价值和方法层面的分析,论述竞争及竞争法的某些特征,阐述选择和组建竞争执法机构的一些思路,以期促进我国竞争法作用的发挥并为经济法在我国市场经济法制建设中的地位提供一些理论支持.  相似文献   

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北宋东京市场上的竞争与反不正当竞争   总被引:1,自引:0,他引:1  
宋代是中国古代商品经济发展的又一个高峰,其主要表现之一就是城市市场的变革与繁荣。东京市场打破了空间时间的限制,形成了专业市场、文化娱乐市场和劳动力市场,商品交易异常繁荣。市场上的巨额利润使得商家们展开了各式各样的激烈竞争及反不正当竞争,进而促进了宋代城市经济的繁荣发展。  相似文献   

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开心竞技场     
<正>别笑,我不是笑话香蕉我小姨在一家医院当护士的时候,她的工作之一就是询问病人是否对什么东西过敏,如果有,她就把它写在一张标签上并把它绕到病人的手腕上。有一次,当小姨问一位老奶奶是否对什么东西过敏时,她说她不能吃香蕉。几个小时之后,一个怒气冲冲的男人走进护士办公室,吼道:"是谁给我妈妈贴上‘香蕉'标签的!"  相似文献   

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开心竞技场     
<正>别笑,我不是笑话指示领导视察,和颜悦色地对着一个正在打字的新员工说"好样的,不用急,慢慢来!最重要是:快!"秘诀"老先生,您能告诉我们,您是怎样保养才活到110岁的吗?"记者对一位寿星采访道。"其实就是能吃、能喝、能玩、能睡。当然,有一点也很重要,那就是当年等我拿着船票赶到南西普敦港的时候,泰坦尼克号已经起锚了。"  相似文献   

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小老鼠麦克对小熊布鲁大叫道快点吧!大笨熊!布鲁、麦克和朋友们正愉快地远足,但是布鲁在回来的时候却慢了下来。他说他是在欣赏风景,麦克却认为布鲁有点疲倦了。布鲁埋怨道:说我是大笨熊?我随时都能比你跑得快。即使我把我的左脚和右手绑起来,我也跑得比你快。就连我的左脚朝上绑上我的右手,然后  相似文献   

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It cannot be denied that K'angta's educational objective is to cultivate a great number of resolute military and political cadres for the anti-Japanese war. Its educational policy is based on resistance to Japan and is revolutionary; it combines theory and reality and links the front lines with the rear areas. In order to ensure that within the short space of a few months students can achieve fully a solid grasp of theory and polished technical competence, and in order to train rapidly a large number of strong, robust fighters, the slogan "study as though in battle" is promulgated among teachers and students. This great novel slogan must rely on the method of "revolutionary competition" for its realization. "Revolutionary competition" is the consistent style of K'angta and is a glorious tradition of the Chinese Communist revolution as well. There must be competition in study, in work, and in battle; competition is necessary for driving out the Japanese imperialist now, and great competition will be even more necessary in the future for building an independent, free, and happy new China. The The scope of its application is extremely broad, but in the case of K'angta its main function is to ensure the success of studies. We may state the significance of this competition in terms of the following points: (1) It is to ensure that the educational plan is rapidly and one hundred percent completed. (2) Because the cultural and political levels of K'angta students are not uniform, it is necessary to use competition to elevate the students and to ensure that studies progress evenly. (3) It cultivates a collective study spirit in which classmates assist each other, urge each other on, and progress together. Revolutionary competition is not ordinary competition of individualism, championism and heroics - it is of a generalized, egalitarian nature, a source of motivation and a force for promoting collective progress; therefore we say it is "revolutionary" competition.  相似文献   

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国内电信业重组后,有效竞争的格局基本形成,但电信市场恶性价格战不断,一些地区的运营商互相破坏通信设施,人为设置网间壁垒,导致部分地区通信网络瘫痪,造成互联互通不畅。通过对电信业竞争形势的分析,提出了建立公平有效的竞争机制和推动业务创新、促进我国电信业持续发展的策略。  相似文献   

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煤炭企业从计划经济走向市场经济,经过了痛苦的转变,从低谷走向繁荣,经过了相当长时期的艰难发展.但历经了这种激烈的变革和艰难发展的我国大部分煤炭企业,其营销意识仍然很淡漠,营销观念、竞争方式和营销手段仍然很落后.基于这种现状,本文以煤炭企业竞争方式和竞争趋势为基础,说明煤炭企业应重视营销工作.  相似文献   

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