关于《企业所得税税前扣除办法》的几点思考

企业所得税税前扣除项目涉及到征纳税双方的利益，对《企业所得税税前扣除办法》中的个别条款进行了讨论，提出了改进意见，目的是使这一办法更加科学，从而保护征纳税双方的合法权益。     

浅析体育企业融资的税务筹划

融资的税务筹划作为企业财务决策的重要组成部分,对企业的资本积累和融资成本均有重要的影响。体育企业根据自身融资方式可以采取不同的税务筹划,能够有效的促进资金的内部积累, 改善企业的资本运行效率。     

宽严相济刑事政策的路径探寻

建构和谐社会已经成为我国当前的政治目标,和谐社会要求通过各种方法,包括法律手段,化解各种社会矛盾,疏通各种社会积弊,由此而达到社会的长治久安。体现了刑罚谦抑性与人道性的"宽严相济刑事政策",是正视社会稳定与犯罪增长关系后的理性与科学的现实回应,我们应该多方位、多途径、多视角地为实现这一目标而进行路径探寻。     

Politico-economic interactions of German public performing arts institutions

Our paper analyzes the conduct of German public performing arts institutions in terms of non-market decision making or public choice. Apart from consumers of performing arts managers of performing arts institutions and public donors are main agents. A manager of a performing arts institution will not assume that the number of visitors is independent of his institution's programme or the ticket prices. By the same reasoning he will regard the amount of public subsidies not as exogenous, but dependent on his own policy. If future grants depend on present and past success (however defined), this will feed back into managerial decisions, along with expectations about demand. Data for the Federal Republic of Germany serve to empirically support the theoretical argument.     

效率和公平:网络信息资源建设和配置中信息政策法规的价值

文章分析了我国网络信息资源建设现状及存在的问题，对信息政策法规的公平价值和效率价值进行了探讨，并论述了在网络信息资源建设过程中信息政策法规的公平和效率价值的具体体现。     

Analysis of the urban/rural broadband divide in Canada: Using GIS in planning terrestrial wireless deployment

Millions of Canadians residing in Canada's northern, isolated, rural, and remote communities do not have broadband Internet access. This situation has led to a national “broadband divide.” That is, the deployment of wireline broadband is very limited in Canada's northern, isolated, rural, and remote areas because of the significant expense of installation and maintenance of the wired infrastructure needed to reach dwellings in these locations.Terrestrial broadband wireless technology, on the other hand, does not entail the same kind of physical infrastructure. As a result, there are dramatic changes in how spatial considerations affect the provision of broadband Internet services (BIS) to areas beyond the urban zone. In particular, the spatial question is now focused on assessing the capacity for different technological solutions to reach profitable population bases, and brings to the forefront organizations that are developing non-line-of-sight (NLOS) technologies that would permit wireless Internet access over much greater distances than current solutions.We begin this paper by establishing the importance of broadband connectivity to Canada's northern, isolated, rural, and remote communities. This discussion comments on the role of the Government of Canada in the provision of broadband connectivity to residents of these communities, and outlines the current regulatory issues that govern wireless services and policy formulation.The second part of the paper illustrates the use of geographic information system (GIS) approaches in the study of wireless broadband planning and deployment. Case study findings suggest that GIS applications can make a significant contribution to the analysis of wireless deployment planning, to the understanding of the relationships between wireless signal sources and consumers, and to the spatial configuration of terrestrial wireless broadband networks. We conclude the paper by discussing how the GIS approach employed could be used to inform the public policy process with regard to increasing access to broadband Internet services in all regions of the country, and thereby providing the opportunity for all Canadians, regardless of location, to fully participate in the Information Society.     

俄罗斯政府公共政策进入图书馆的两条途径

俄罗斯图书馆作为社会公共信息机构之一，在执行政府公共政策中发挥了重要作用。本文分析了政府公共政策进入图书馆的两条途径，原由以及作用等问题。     

师范院校图书馆读者文献资源需求调查与分析

论文对读者获取文献信息能力及阅读需求等方面进行了调查与分析。     

Search boundaries: human flesh search,privacy law,and internet regulation in China

This research examines privacy law and Human Flesh Search (HFS) on the Chinese Internet. HFS is spontaneous, widely participated search and publication of targeted individuals’ personal information on the Internet. This research sees HFS as an important form of non-institutional information gathering and publication, and argues that the regulation of HFS is not only about privacy but also line-drawing for information collection and dissemination in the digital setting. Therefore, legal instruments and court cases in relation to HFS and online privacy must be assessed as important components of the Chinese state’s Internet regulatory scheme. This research finds that the paired concepts of ‘flexibility and populism,’ key features of legal reform and development in contemporary China, are highly relevant to analyze the growth of digital privacy laws in China. The political-legal authorities’ experimentation and innovation in the development of the law shed important light on how China’s Internet governance adapts to changing circumstances and strives to keep pace with profound social transformations in new technological environments.     

The Formation of Swedish Media Studies, 1960–1980

Around 1960, the politics of the emerging media society in Sweden tended to fixate the formative functions of mass communication. The monopoly of public service broadcast media, press subsidies and new tendencies in film policy were some of the issues around which uncertainty prevailed. New methods to provide reliable data were sought by politicians, since empirical facts were required as arguments for an updated media policy. This article examines the different ways that the field of media studies was introduced in Sweden between 1960 and 1980. We argue that Swedish academic media studies departed from, and emerged within, a rather diffuse borderland between industry, politics and academia. The formation of national media research in Sweden can partly be seen as an effect of politicians and the media industry wanting to be better informed on issues such as media influence, media ownership and the habits and composition of the media audience.