This dissertation focuses on the theoretical basis of crimes involving tax from a point of view the theory of tax law , which significance lies not only in providing new research space for criminal laws but also in making them more in depth . therefore , the systemic study of crimes involving tax was important significance of both criminal theory and judicial practice . crimes involving tax , as a form of criminal crimes harming the relation of tax and law , come into existence with tax revenue 本文在以下问题上有所突破:第一,提出涉税犯罪称谓的合理性和直观概括性, “以税法为根据,以涉税刑法为标准” ,廓清了涉税犯罪的内涵和外延;第二,对于涉税犯罪的客体提出了新的见解,指出涉税犯罪侵害的客体实质上是税收法律关系,并在税法学的语境中研讨了现代税收法律关系的性质应以公法上债权债务关系为基本定性,在此基础上,构建并解读了“税收法律关系结构示意图” ;第三,探讨了涉税犯罪单位主体认定中的单位人格否认的理论和实践问题。
In terms of angle , the thesis makes a thorough study on the similarities and differences between the modern chinese and japanese moral education ideas from such a point of view as they expand and reject the eastern morals and at the same time absorb and transform western morals in the process of formation and development 在研究视角上，分别从中日近代道德教育理念形成演进中对东方道德的弘扬与摒弃和对西洋道德的摄取与改造这样的崭新角度对中日近代道德教育理念的共性特质与个性差异进行了深入的研究与比较。
Then , mis dissertation , by discussing the significance of justice to judiciary and the ensuring function of professionalization of judges to judiciary independence and justice , illuminates the necessity professionalization of judges and holds a point of view that professionalization of judges is a basic system in ensuring the judiciary independence and realizing the goal of rule of law , and is the ineluctable way in carrying out our goal of ruling the country by law 然后通过对司法之于法治的意义、法官职业化对司法独立与公正的保障作用的论述说明了法官职业化建设的必要性，认为法官职业化是保障司法独立与公正，实现法治的基础性制度，是依法治国的必由之路。
Abstract : the processes of thermal - bonding and the features of raw material were breifly described , the temperature , pressure and speed to properties of thermal - bonded fabric were demonstratively related on the basis of three specific trials . futhermore , the authors present a point of view about the developing tendency of themal - bonding technologies for hygienic market after having an analysis upon current market status 文摘:简要介绍了热轧非织造布工艺流程和卫生用热轧非织造布原料的特点与选择.通过对3个试验的描述和对试验结果的分析,详细地论证了温度、压力和速度对热轧非织造布性能的影响.根据市场的现状,发表了对卫生用薄型非织造布生产技术发展方向的展望
This paper was combined in the marketable competitive situation of group insurance in chengdu , selected group insurance department from company a by way of the object of research . as borrowed ideas from the existing theoretical foundation about strategic management and marketing , from a point of view for competitive 在以上分析的基础上,综合运用竞争战略制定和选择的理论以及efe和ife矩阵工具,最终为a公司在成都市场上选择了差异化竞争和长期的挑战者与短期的补缺者相结合的战略。
The objective of thesis is to find out the exact risk factors and establish a kind of evaluated system that could fit chinese markets . based on foreign researching , this thesis presents a point of view that external risk factors should get more weight in the evaluated system through expert survey 国外和港台地区的研究市场与大陆有较大差异,其市场环境和结构较为完善,在具体的风险评价体系构建中可以较少的关注宏观因素,同时其公司治理结构相对大陆的国有企业等也较为简单。
This paper attempt to research into bpr with a point of view of economics . in this paper , bpr is discussed in three aspects . firstly , from the theory of division of labor , a thesis is brought forward that the thought of bpr deepened the division of labor 本文从经济学的角度对bpr进行了探讨，主要从三个方面提出了bpr的经济学观点：第一，本文从专业化分工理论出发，指出bpr是技术进步和市场环境变化条件下，专业化经济要求重组合理的分工体系的表现，是专业化分工的深化。
Abstract : this paper puts forward a point of view that the cha nges of trasportation stucture bring about the predicament of sustainable develo pment dealing with the analysis to chongqing city ' s statistical datea by 1978 - 1 998 ， and gives a possible interpretation according to institation change theory 文摘:用重庆市1978 - 1998年相关统计数据，结合中国大陆在同一时期的制度演进背景，分析了经济发展与运输发展的关系，提出了一个运输结构演化的制度解释，并揭示其与可持续发展原则的矛盾
Based on man ' s recoganition of the hard development of atomis structure and of nature of light , this essay systematically analyzes the part which the critically thinking plays an important role in the development of man ' s recoganizing nature and seeking for the rules of the nature ; and puts forward a point of view , one that critically thinking should be performed in the physics teaching in middle school when it is necessary , aiming at training students ' way of thinking to be scientific and improving students ' scientific accomplishments 摘要在深入探究人类对于原子结构和对光的本性认识的基础上，系统分析了批判性思维在人类认识自然、追求真理过程中所起的重要作用，提出了在中学物理教学中应当抓住时机、巧妙地进行批判性思维的渗透和教育，使学生具有更科学的思维方式。
As a form of attitude - and - emotion - centered education , emotional education is n ' t a kind of concerete teaching method but a kind of educational thinking or idea . it ' s an organic part of full - development education . this article expound the pedagogic theory and psychological basis of carrying out emotional education from a point of view of educational psychology . it also analyses and sums up three deviations in the present emotional education of chinese literature of high school , proposing four rectifying tactics : 1 ) the key to carry out emotional education in chinese literature of high school is to improve the teachers " comprehensive quality 情感教育，作为一种以态度、情感为中心的教育，它不是一种具体的教学方法，而是一种教育思想，一种教育理念，是全面发展教育的有机组成部分。本文从教育心理学角度出发，阐明实施情感教育的教育学理论和心理学基础，分析和归纳了目前中学语文情感教育现状中的三点偏差，从四个方面提出矫治策略： (一) 、提高教师的综合素质是落实中学语文情感教育的关键。
