论委托理财保底条款之效力

委托理财是目前金融市场上较为普遍的一种金融现象,受托方为吸引资金往往在委托理财合同中设定保底条款。但是我国的法律和行政法规中未明确规定有关保底条款的效力,理论界对此存在不同的看法。立法不应一概否认保底条款之效力,而应在对保底收益率予以限制的前提下有条件地承认保底条款的效力。     

将竞争意识引入英语课堂中的尝试

Examining teaching effect requires the teacher to find an efficient means for inspecting the results from both teaching and learning,and consciousness of competition can be put into English class.If you want to have a try,some effect will be achieved.     

简析南京临时政府的政权形态

鍗椾含涓存椂鏀垮簻鍦ㄤ腑鍥界涓€娆″缓鏋勪簡姘戜富鍏卞拰鍒跺害,瀵硅タ鏂规皯涓诲叡鍜屽埗搴﹀湪涓浗鐨勮瘯琛屼綔浜嗘湁鐩婄殑鎺㈢储,浣嗗叾鏀挎潈褰㈡€佸苟涓嶅畬澶?鎬荤粺鏉冨姏杩囧ぇ,鍙傝闄㈡病鏈夊脊鍔炬潈,鍙告硶鏉冧篃灏氶』寤虹珛涓庣嫭绔?鍦ㄥ疄闄呰繍琛屼笂,鏀垮簻涓庡弬璁櫌鏈兘浜掔浉鍗忚皟,浠ユ敹鎸囪噦涔嬫晥,琛屾斂鏉冩姂鍘嬬珛娉曟潈,鑰屽弬璁憳鍒?鐙冧簬涓夋潈鍒嗙珛涔嬭,濂芥寔寮傝",鏉熺細鐫€鏀垮簻鐨勮繍琛?     

特殊防卫权若干问题探析

特殊防卫权是正当防卫权的一种特殊形式，两者之间具有包容关系。特殊防卫权除具有正当防卫权应有的基本特点外，还有其独具的特点。通过对特殊防卫权若干问题的研究，可以确定实行特殊防卫权的范围，对于确保公民防卫权的正确实施并防止防卫权的滥用具有重要意义。     

从叙述学视野剖析《等待野蛮人》

库切是当代世界文坛上一位对文学创作有着独到感悟和见解的小说家。在其最具争议的《等待野蛮人》中，他寓言般的写作方式不是直接诉诸说教，使得读者可以将其放在不同的语境下加以解读。结合叙事学理论，探讨叙事视角，叙事聚焦，叙事语气如何推动对此小说主题的理解。     

在环境中创造建筑的自我

在环境中创造建筑的自我，就是以客观环境制约条件和人文环境背景为基础，探索有个性和特色的建筑形态．从“建筑环境协调、建筑文脉意象”等视角，提出了“顺应协调、对比协调、历史文脉、建筑文脉、自然文脉”等5种在环境中创造建筑特色的设计手法．     

时态范畴化的认知语言学研究——以现代法语时态为例

本文在认知语言学的视野内、在原型范畴理论的参照下,详细考察了法语时态范畴化的一些基本特征,指出其所具有的原型性、延续性和边界模糊性,以期对法语时态的教学提供帮助。最后笔者也提出了对原型范畴理论所存在的问题的一些思考。     

网络环境下英语教学策略研究

本文是对网络环境下教师多重角色研究的延伸性讨论.其要点为:教学策略支配着教师的教学行为,教学行为又支配教师角色,而教师角色又直接支配教师角色行为.因此,对教学策略进行讨论研究,可有助于加深对网络环境下教师角色的理解,亦有助于为适应其角色的变化而建构合理的教学模式.文章将从教学策略的一般概念、基本特征、指导网络环境教学理念的理论基础、网络环境下外语教学策略特征及其建构等几个层面进行思考和讨论.     

Preface

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer’s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties. This research is partially supported by the National Natural Science Foundation of China under Grant Nos. 60674082, 70221001, and 70731003.     

日本人的“ラち”、“そと”意识与日语的时态转换

从日本人的“ラち”、“そと”意识角度出发，通过对川端康成、志贺直哉的几部小说进行分析统计，探讨日语在描写过去的事件中，插入“内时态‘る’形”的条件和原因。分析发现当作者为了使作品更生动，或是作者与作品中人物产生“同感”时，或是表达作者的主观思想、评论时，往往发生时态的转换。