宪政视角下的税收原则

税收是现代宪政制度的重要内容之一。宪政视角下的税收不仅是国家行使权力的必要前提，也是公民行使权利的重要保障。从宪政视角分析，税收原则应当包括税收法定原则、生存权保障原则、税收公平原则、税收分权原则和税收正当法律程序原则。     

云信息环境的图书馆知识产权保护策略研究

在新的云信息环境下,图书馆将面临着社会认识不足,法律、法规创新发展滞后,服务与保护,全球化与地域性,数据库特殊权利过度保护,缺乏有效技术支持的知识产权保护等困境.对此,图书馆应采取以下应对策略：提高社会对知识产权保护的认识,推动国家新知识产权保护法律、法规的建设,自觉遵守商业契约许可权利的规定,建立图书馆的知识产权保护制度,争取国家政策的支持,依靠新技术手段的支持,坚持社会公益性的原则.     

论权利监督与司法公正——对司法公正与司法监督的一些思考

我国宪法第 41条规定了公民享有对于任何国家机关和国家工作人员违法失职行为申诉、控告或者检举的权利。《民法通则》第 1 2 1条规定了国家机关或者国家机关工作人员在执行职务中 ,侵犯公民、法人的合法权益造成损害的 ,应当承担民事责任。据此 ,公民对任何国家机关和国家工作人员的违法失职行为 ,享有控告权和索赔权 ,实行权利监督。上述根本大法和基本法律的规定 ,是公民、法人对国家立法、执法和司法实行权利监督的法律依据 ,因此 ,实行权利监督的权利是宪法权利。文章针对目前权利监督严重弱化、甚至虚化的事实提出了应当强化和实化权利监督的观点。     

两岸职业安全卫生法比较研究

20世纪70年代世界各国掀起了制定职业安全卫生法的高潮,由于历史传统、文化背景的差异,各国的职业安全卫生法律、法令都强调同时保护雇员与保护雇主的权利,我国迄今为止在职业安全立法方面仍然是空白。但我国台湾地区的职业安全卫生法在保障雇员权利方面与任何国家都不同,它与其他所有的国家不同处在于整部法律中规制了雇员权利的至高无上性,而只字未提雇主的权利,这样规定彰显了对劳动者基本人权的高度重视。对于长期以来强调国家利益高于个人利益,集体利益高于个人利益,漠视对个体权利保护的立法体系,台湾地区的职业安全立法无疑为我们提供了一个成功的范本。     

浅论建设工程价款优先受偿权的理解与适用

建设工程价款优先受偿权是法律赋予建设工程承包人优先受偿的权利。但是现有的法律对该权利的具体规定很少,导致很多争论,对该权利的行使产生不利影响。该文通过分析和探讨相关学说和法律规定,对建设工程价款优先受偿权的法律性质、受偿范围,与相关权利的竞合问题,以及存在实际施工人时权利行使的问题进行研究,同时对现有法律规定的不足之处提出建议。     

建设工程价款优先受偿权若干问题思考

建设工程价款优先受偿权是法律赋予建设工程承包人优先受偿的权利。但是现有的法律对该权利的具体规定很少,导致很多争论,对该权利的行使产生不利影响。我们可通过分析和探讨相关学说和法律规定,对建设工程价款优先受偿权的法律性质、行使,与工程垫资的关系,与抵押权、消费者权利的竟合等问题进行研究。     

刑事被害人诉讼地位的合理界定及权利救济

在传统的国家--被告人二元模式下,被告人的权利得到了不同程度的保障,被害人的个人利益却常常被忽略甚至被侵犯.我国1996年修改的刑事诉讼法虽加强了对被害人的权利保护,但还存在许多不足,被害人的权利从根本上说还没有得到切实有效的保障,法律的规定与现实的需要还存在很大差距,被害人享有的诉讼权利与被告人相比明显失衡.为此,应该树立和强化保护被害人权利和为被害人服务的意识,在立法上强化关于被害人诉讼权利的规定,在制度上创建具有中国特色的被害人权利保护体系.     

从“棱镜门”事件看国家安全与个人信息保护

因斯诺登引发的美国"棱镜门"事件令国家机关收集个人信息的行为受到质疑,其性质可归结为国家安全与个人信息保护之间的矛盾。技术的发展是国家收集个人信息的可行性条件,法律的规定则为国家收集个人信息提供制度保障。国家安全与个人权利之间既有激烈的矛盾冲突,也存在一致性。为了实现国家安全与个人权利之间的平衡需要采取相关的措施,以防范国家机关在收集个人信息过程中出现侵犯个人权利的不法行为。     

教师和受教育者有何权利和义务

《教育法》规定,教师享有法律规定的权利,履行法律规定的义务,忠诚于人民的教育事业。国家保护教师的合法权益,改善教师的工作条件和生活条件,提高教师的社会地位。教师的工资报酬、福利待遇,依     

浅论量能负担原则

量能负担原则，又称量能课税原则，强调根据个人的负担能力的大小来确定税收负担水平。量能负担原则体现了租税正义、以纳税人权利为本位、国家对公民的权利和自由适度干预等价值取向，对于实现社会财富的公平分配和指导税法改革具有重要的意义。但该原则的定位问题至今仍是学界争论的焦点，量能负担原则应当成为税法的基本原则，但是应处理好其与税收公平原则的关系问题以及与整个税制和法律关系的协调问题。     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.     

Achieving Unusual States of Matter Under High Pressure

正The periodicity of the elements and the non-reactivity of the inner-shell electrons are two related principles of chemistry,rooted in the atomic shell structure.Within compounds,Group I elements,for example,invariably assume the+1 oxidation state,and their chemical properties differ completely from those of the p-block elements.These general rules govern our understanding of chemical structures and reactions.Using first principles calcula-     

Exchange-Correlation and Electronic Excitation Energies from Pairing Matrix Fluctuations

We have developed an adiabatic connection to formulate the ground-state exchange-correlation energy in terms of pairing matrix linear fluctuations.This formulation of the exchange-correlation energy opens a new channel for density functional approximations based on the many-body perturbation theory.We illustrate the potential of such approaches with an approximation based on the particle-particle Random Phase Approximation(pp-RPA).This re-     

Density Functional Theory for the Response of Periodic Systems to Electric Fields Based on the Vector Potential Approach

正The electronic and nuclear(structural/vibrational)response of 1D-3D nanoscale systems to electric fields gives rise to a host of optical,mechanical,spectral,etc.properties that are of high theoretical and applied interest.Due to the computational difficulty of treating such large systems it is convenient to model them as infinite and periodic(at least,in first approximation).The fundamental theoretical/computational problem in doing so is that     

On the Thermodynamic Limit for Responses to Static Electromagnetic Fields

For molecular systems,the quantum-mechanical treatment of their responses to static electromagnetic fields usually employs a scalar-potential treatment of the electric field and a vector-potential treatment of the magnetic field.Although the potential for each field separately is associated with the choice of an(unphysical)origin,the precise choice of the origin for the electrostatic field has little consequences for the results.This is different for the     

An affordable accurate evaluation of the binding conformations predicted by molecular docking studies in bio-system

Franck-Condon factors bridge the gap between theoretical modeling and experimental observations for molecular electronic spectroscopy and electron transfer.Under the displaced harmonic oscillator approximation,multidimensional Franck-Condon factors are decomposed into a product of many one-dimensional(1D)Franck-Condon(FC)factors,and each 1D-FC factor is associated with one Huang-Rhys factor that determines the leading contribution of     

Call for Papers

<正>"The Journal of Shanghai Normal University:Mathematics"is published by Shanghai Normal University as regular issues of The Journal of Shanghai Normal University each year from 2014 in English.The editors-in-chief of the issues are professors Yuhao Cong and Maoan Han.The Journal of Shanghai Normal University was started in 1958 with     

Journal of Donghua University ( English Edition) Contents of Volume 31

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