加强我国税源管理的探讨

税源管理是税收管理的核心和基础,是税收职能得以实现的根本途径。当前,我国税源情况和管理环境发生诸多重大变化,税源管理存在不少问题。只有通过更新税收理念、完善税收法律体系、建立健全税源管理机制,才能不断提高税源管理的质量和效率,更好地实现税收职能。     

银信收费与珠三角侨乡社会观念变迁

近代以来,珠三角地区逐渐成为“美洲华侨之乡”,华侨向侨乡源源不断输入巨额银信（侨汇与华侨家书）。海内外各种团体为争取银信递送中的利益,或以家族亲情纽带和地域意识、或以现代权利义务观念为理据进行激烈竞争。这种竞争引发的侨乡社会观念转变,是乡土社会开始向工商社会转型的表征。     

16世纪宗教改革与英国近代政治观念的演变

16世纪宗教改革对英国社会产生了深刻的影响,旧有的政治体系遭到破坏,神权与王权并存的双重社会结构被王权至上的一元结构所取代。神权、王权与议会的斗争贯穿了整个宗教改革过程的始末,从而引发出一系列政治观念的演变,这些演变促成英国走向近代政治民主化的道路,获得独立自主的国家尊严,唤醒英国人民的民权至上的民主意识。     

试论孟连傣族习惯法赋予拾得者权利的合理性——傣族习惯法研究之一

孟连傣族习惯法规定了拾得者一定的义务,同时也规定了拾得者的报酬请求权及一定条件下可以取得遗失物所有权的权利。这些规定与《民法通则》及《物权法》的规定很不相同,这两部法律均否认了拾得者的报酬请求权及取得遗失物所有权的权利。两相比较,孟连傣族习惯法的规定更为合理,既符合伦理学中人性类型的相对数量统计性规律,也符合经济学原理;同时,从实际效果来看,赋予拾得者这些权利取得的效果也更好。事实上,正因为法律规定的不合理,在我国的司法实践中,对拾得遗失物也未严格按法律的规定处理。     

人权的中国化模式及其与国际接轨

人权是以人的自然属性为基础、社会属性为本质的人的基本权利,它既是一种观念和制度,也是有关人权保护的具体实践。中国特色人权的真正构建是在改革开放以后,虽然在发展过程中多有波折,但也取得了举世瞩目的成效。通行于世界的全球化社会运动构成了中国人权建设复杂的外部环境。影响了中国人权建设的内容和方法,并制约着未来中国人权事业的路...     

浅谈如何维护农民工的合法权益

农民工是中国现代化过程中的一群特殊群体,同时也是社会生产力和经济高速发展随之带来劳动力大量需求的必然产物。农民工的权益是否有保障,是否能够保护好农民工的合法权益,事关提高党的执政能力和人民的切身利益。维护好农民工的合法权益,对创建和谐社会具有十分深远的历史和现实意义,对城市的经济社会发展影响巨大。试从农民工权益的现状、农民工权益受损的原因、维护农民工权益的对策等方面进行论述,对农民工权益给予更有效的支持与保护。     

人权与民主关系研究

人权与民主关系密切,二者在内容上有相同之处,民主政体有利于人权保护,但二者是两个轨迹不同的运动。认为人权的实现必须以民主制度为支撑,人权运动有可能陷入如建立民主政体一样复杂的境地。无论何种社会制度,保护人权是无条件的。对于民主程度不高或非民主的政体,人权保护与民主制度可以相对分离。     

Ali–Frazier 1: Black Gladiators,White Promoters,and the Economics of Big-Time Boxing

Abstract

The March 1971 heavyweight championship bout between undefeated black boxers Muhammad Ali and Joe Frazier elicited numerous responses. Ali, because of his brash persona, refusal to be drafted into the Vietnam War, and outspoken criticisms of white racism, had become a potent symbol of 1960s rebellion and Black Power. Frazier, by claiming the heavyweight championship while Ali was banished, cozying up to white politicians, and refusing to criticize the US government, made himself a worthy foil for Ali’s politics. But as the rhetoric surrounding the fight intensified, regarding black masculinity, patriotism, and community pride, one key aspect of the fight opened up debates in a surprising realm: the economics of black athletes and the possibilities and limitations of black capitalism. In an era when black capitalist programmes emerged nationwide, and when African-American athletes took on more vocal roles as community activists, the battles over the bout’s financial promotion became intense. While the boxers took home an unprecedented $2.5 million each for their participation, total revenues reached nearly $30 million. Discussions of the fight’s payout shed light on a wide range of economic issues facing the black community, and some of the unresolved issues in the quest for civil rights.     

Questioning the no-touch discourse in physical education from a children's rights perspective

In this paper we question the rationality of ‘no-touch policies’ and offer an alternative approach to the matter of physical contact between teachers and students in the context of physical education (PE) in schools. Earlier research has drawn attention to how a discourse of child protection is starting to affect how physical contact is viewed in PE practice. The avoidance of intergenerational touch is increasingly justified by referring to the children's rights agenda. Here, arguments for ‘no-touching’ are linked to children's right to be protected from harm. In the paper we explore a children's rights-based viewpoint that supports the use of and need for physical contact in PE teaching by developing theoretical and practice-based arguments. An alternative children's rights perspective, based on rights theorising, is used to formulate the theoretical argument. Interviews with 16 PE teachers about their experiences of physical contact in their pedagogical work form the practice-based arguments. The two arguments provide a way of looking at intergenerational touch in education from the vantage point of children's human right to develop to their full potential, which can support a need for physical touch in pedagogical situations.     

我国运动员的产权问题

以产权理论、现代契约理论和人力资本理论为基础,将运动员产权划分为占有权、使用权、收益权、处置权,对运动员产权进行解析,以使其明晰化。同时提出了明晰运动员产权的建议:一是遵循“谁投资、谁受益”的原则,合理界定运动员产权;二是大力发展职业体育俱乐部,推进运动员产权多元化发展;三是进一步完善相关的法律法规及配套的体育经济政策,为明晰运动员产权创造良好的外部条件。