商品代销行为中的税务处理

商品代销是现代销售的重要方式之一,视同买断为其中的一种。在视同买断代销行为中,通过实例对受托方涉及的税种问题存在两种不同的观点进行了比较。并陈述了选择将买卖差价不视为手续费的理由。     

渭南市检察机关涉检上访问题调查报告

对渭南市检察机关2004年至2008年5月以来涉检上访问题的调查表明：当前基层检察机关涉检上访处理工作呈现工作规范性不强、工作机制不科学、工作考评标准不合理、处理方式被动的缺失。这些问题的产生涉及主观和客观两个方面的一些深刻原因。处理涉检上访工作要取得实效必须坚持标本兼治,强化案件质量管理,完善相关工作机制,做好上访信息工作是从源头预防、治理涉检上访的基本方略。     

两大法系之代理理论及其比较

无论是民商分立或民商合一的大陆法系国家,还是没有制定法传统的英羡法系国家,对于代理理论的研究都非常重视。本文阐述了两大法系代理制度的沿革,并从思维特点与司法传统等方面剖析了两大法系代理理论在理念、概念与制度上的异同。     

网络营销新策略：网络代理点的构想

网络购物作为一种新的购物模式在全世界发展迅速,但同时网络购物又还存在相当的局限,需要完善。网络购物（零售）代理点是克服当前网络购物风险等局限的有效营销方式。它可以将传统销售与网络销售结合起来,发挥各自优势,避免当前网络购物的弊端。网络代理点系统的构建与赢利模式可以有多种。它的出现可以为网络营销提供一种新思路。     

安阳旅行社的SWOT分析及战略选择

SWOT分析法是系统分析中最常用的一种综合性分析方法。用SWOT分析法可以系统分析安阳旅行社发展中的优势、劣势及其发展中面临的机会和威胁,进而找出安阳旅行社今后的发展战略。     

基于旅行社平台的自驾游市场开发与产品设计

“自驾游”已经成为国内旅游市场一块新兴的大蛋糕,前景一片看好。然而,在强劲的发展势头背后,目前的自驾游市场存在着政策与基础条件滞后、行业经营不规范等种种问题。旅行社作为最专业的旅游活动组织企业。在自驾游经营方面比其他经营者更具优势。迎合热情高涨的消费需求,旅行社应该抢占先机进行市场开发与推广,从汽车服务、线路设计、活动策划等多方面进行自驾游产品设计,开创新的旅游经营利润点：     

An effective connected dominating set based mobility management algorithm in MANETs

This paper proposes a connected dominating set （CDS） based mobility management algorithm, CMMA, to solve the problems of node entering, exiting and movement in mobile ad hoc networks （MANETs）, which ensures the connectivity and efficiency of the CDS. Compared with Wu＇s algorithm, the proposed algorithm can make full use of present network conditions and involves fewer nodes. Also it has better performance with regard to the approximation factor, message complexity, and time complexity.     

图书馆能否成为企业的信息代理

目前，我国大多教图书馆经费紧张、待遇低下、人才流失严重。为了改善这种局面，向企业开展咨询服务，成为企业信息代理成为大多教图书馆人的心声。本文从三个方面详细论证了这种论调的不可能性，图书馆也没有必要去从事企业的信息代理。     

New academics,new higher education contexts: a critical perspective on professional development

New academics entering higher education are especially vulnerable if teaching in a post-colonial classroom is not foregrounded as an explicit part of their professional induction. Drawing on a study of a professional development programme for induction to teaching, this paper explicates how six new academics confront specific challenges of exclusion, marginalisation, and alienation at institutional, faculty, departmental and classroom levels. Framed by critical and social realist theory, the study uses photo voice methodology to elicit new academics' critical insights in the ‘learning to teach’ frame. The paper asserts new academics must engage in ways that make explicit the racial, gendered and class-based constraints experienced in various university spaces. While the relevance and legitimacy of current professional development programmes depends on their ability to be responsive and socially just, the study also questions whether programmes alone can challenge deep systemic constraints that are reproduced through current university structures and culture.     

Melancholic mothering: mothers,daughters and family violence

Through selected theories of melancholia, this paper seeks to shed some fresh interpretive light on the reproduction and disruption of gender, violence and family turmoil across generations of mothers and daughters. The originality of the paper lies in its exploratory deployment of theories of melancholia to consider issues of women, violence and generation. It addresses these matters through a discussion of the intergenerational emotional archives accumulated by two mother–daughter pairs in relation to their different experiences of sexual and other violence. It shares the mothers’ experiences of violence in their childhood and shows how these help to shape the ways in which they raise their daughters and address the troubles that their daughters experience. Different theories of melancholia assist us to explain the dissimilar emotional dynamics between these mother and daughter pairs. But equally their stories suggest the analytical potential of different theories of melancholia for understanding women’s and girls’ diverse responses to violence. Freud’s, Irigaray’s and Silverman’s constructions of melancholia, which are to some extent based on notions of emptiness, lack and insufficiency, are deployed alongside Eng and Kazanjian’s interpretation of a melancholic state of being which focuses on the creative potential of animating the remains of loss; an interpretation that invokes an agential relationship to the losses that violence provokes. The former help to explain what Eng and Kazanjian might see as the ‘hopeless politics’ associated with certain melancholic responses to violence and the latter help to explain what they might consider more ‘hopeful politics’ associated with responses that mobilise a more agential relationship to loss. Although not subscribing to such a stark binary interpretation, we nonetheless argue for an analysis that acknowledges the different ways that the remains of loss are animated. The paper arises from a wider cross‐generational study in Australia of the lives of educationally, economically and culturally marginalised young women and their mothers.