郑玄《仪礼注》训诂术语释义例刍议

郑玄作为两汉古献学的集大成,对汉代训诂学的发展起了很大的推动作用。其所《仪礼注》是汉代以来随释义的典范之作,训诂内容丰富,训诂方法也较完备。本通过全面收集整理《仅礼注》之训诂术语释义的用例,对其加以归类分析。力求较准确地反映出郑玄注《仪礼》一书所体现出来的各种训诂条例和训诂方法,使能有裨于阅读古注;并力图通过这种钩稽分析。能从总体上把握郑玄运用训诂术语简明扼要释义的方法,从而从一个侧面反映出郑玄注书的训释特色。     

《汉书补注》训诂杂识

《汉书补注》是《汉书》注释的集大成之作,在训诂史上的地位不容置疑。其不足之处,亦往往而有：有当注不注,有训释欠妥甚至错谬,有继承前人之说轻易改动原而训释。     

《后汉书》词语释义献疑

《后汉书》是一部重要的历史文献,从训诂的角度看,无论是古注还是目前通行的辞书,对这部文献词语的释义还都存在着瑕疵。要给不同研究领域的学者者提供更为完善的注本,就需要训诂研究者不断作出努力。《汉语大词典》对《后汉书》中出现的"(莫)适"、"将顺"、"简落"、"随辈"等4条词语的释义,都还不尽如人意。我们对这4条词语的释义力求做到追根溯源,着眼于《后汉书》却不局限于《后汉书》,以使释义验之他文而皆合。于其未详则俟有道。     

浅论我国内外资企业所得税法合并的必要性

我国两套企业所得税制并存的局面从改革开放至今已经走过了20多年的历程。随着改革开放的推进和我国经济的市场化与国际化程度的不断提高,内外资企业继续分别实行不同的所得税制既不利于平等竞争,也不符合世贸组织规则,“两税并存”带来的问题日益显现。因此,应在目前良好的经济形势下把两税合并作为一项紧迫任务来实施,从而为经济增长提供持久的推动力。     

从张家山竹简看汉初的赋税征课制度

西汉初期的赋税制度,过去有不少疑点。现从张家山汉简得知：当时的田税主要是田租和刍禀。征收办法是既“按顷计征”,又与“人户”有关。田租与刍禀税的比例是12．7：1;而末业税的税目繁多,有各种工矿税和市税、关税等。税率较高,有的达20％以上,反映了官府对工商末业的重税政策;汉初的赋目基本上沿袭了秦制。敛赋方式有按“口”、按“户”两种,按户征收的“户赋”,非口算之外的独立赋目。“户赋”与“赀赋”,二者不当混同。     

Re-analysing the Baining: The Mytho-Poetics of Race,Gender and Art

This article criticises primitivist caricatures of the Baining in Melanesia as a society that lacks exegesis, symbolic logics, religion, structures of power and control, and even an interest in play. The mytho-poetics of gender and procreation in Mali Baining society are documented by focusing on how art and sexuality are traced onto each other. The formative power of painting, barkcloth, dancing masks, netbags and music are merged with the formative power of women. Art and sexuality are made to inform each other's generative potential, and even each other's aesthetic charm. These fertile mytho-poetic practices also underpin Mali political practices. Mali indigenous identity is celebrated as local control over the original powers of creation, which continue to reside in the earth, in the local landscape and, above all, in that which underpins all creation, women's procreative bodies with their creative potential to bring forth something new. The Mali localise creative processes so as to empower and revalue themselves within a culture of resistance to the hegemony of colonialism, modernity, settlers and regional ethnic elites.     

No Taxation Without Negotiation

The article aims at assessing the impact of extra taxes on the Swedish peasantry in the early 16th century in qualitative terms, as reflected in contemporary correspondence letters. While the total tax pressure without doubt rose in the period, the resilience of Swedish peasants was remarkably high. Despite harvest failures, they managed to endure the hardships, largely thanks to their diligent use of the instrument of negotiations over terms and levels of extra taxes and the delicacy with which the Crown exacted them. This can be seen as a reflection of adjustments within the framework of the prevalent medieval system, and an acceptance on both sides of the principle of mutuality.     

An Unsettled “Stranded Asset Debt”? Proposing a Supply-Side Counterpart to the “Climate Debt” in a Bid to Guide a Just Transition from Fossil Fuels in South Africa and Beyond

The reign of the fossil fuel empire must come to an end if the average global temperature rise is to be meaningfully capped. Accordingly, a myriad of financial and non-financial stranded assets will be generated in the process. Ample research has explored the implications for a South African fossil transition from a domestic perspective, but a lacuna persists in linking South Africa’s fossil regime to broader international finance flows, and particularly the role that actors from the “global North” should play in phasing out South African fossil fuels. This research finds that such institutions have exacerbated South Africa’s prospective stranded asset exposure, and by doing so, have accrued a Stranded Asset Debt (SAD)—as a supply-side counterpart to the demand-side climate debt, which they have also accumulated—perhaps to the tune of at least several dozens of billions of dollars. Although the Paris Agreement is flawed, it embodies language that can be leveraged to settle the SAD “bill”.     

THE TEETH OF TIME: PIERRE HADOT ON MEANING AND MISUNDERSTANDING IN THE HISTORY OF IDEAS1

The French philosopher and intellectual historian Pierre Hadot (1922–2010) is known primarily for his conception of philosophy as spiritual exercise, which was an essential reference for the later Foucault. An aspect of his work that has received less attention is a set of methodological reflections on intellectual history and on the relationship between philosophy and history. Hadot was trained initially as a philosopher and was interested in existentialism as well as in the convergence between philosophy and poetry. Yet he chose to become a historian of philosophy and produced extensive philological work on neo‐Platonism and ancient philosophy in general. He found a philosophical rationale for this shift in his encounter with Wittgenstein's philosophy in the mid‐1950s (Hadot was one of Wittgenstein's earliest French readers and interpreters). For Hadot, ancient philosophy must be understood as a series of language games, and each language game must be situated within the concrete conditions in which it happened. The reference to Wittgenstein therefore supports a strongly contextualist and historicist stance. It also supports its exact opposite: presentist appropriations of ancient texts are entirely legitimate, and they are the only way ancient philosophy can be existentially meaningful to us. Hadot addresses the contradiction by embracing it fully and claiming that his own practice aims at a coincidence of opposites (a concept borrowed from the Heraclitean tradition). For Hadot the fullest and truest way of doing philosophy is to be a philosopher and a historian at the same time.     

晚清铁路外债观初探——以芦汉铁路为中心

在晚清铁路外债举借过程中,洋务官员逐步有了成型的、带有明显思想倾向的外债观,芦汉比国债款交涉是典型的蓝本。其核心是在依赖心理驱动下生成路权与债权交换的主导思想。在体现外资合理性的同时,也暴露出排斥商股、模糊抵押权限、利用外资形式偏执等诸多偏差,表现出近代国人在利用外资上排拒与依赖并存的矛盾心态。     

巴西政府的经济政策和债务危机的形成(1974-1985)

由于经济发展的周期性和国际石油价格的上涨,20世纪70年代中期,巴西"经济奇迹"结束.但是,出于政治因素的考虑,70年代后期盖泽尔政府推行了"负债增长"的战略,进入80年代后,费格雷多政府依然拒绝实行经济紧缩政策,结果最终导致了巴西的债务危机和经济的全面衰退.     

Learning from the RSPT mistakes: is reform still possible?

The political ramifications of the failed Resources Super Profit Tax have been widely documented, yet the causes of this political failure are more contested. Many accounts highlight the discursive power of business and the effectiveness of their campaign against the mining tax. Effective business activism certainly played its part, but this article argues that strategic failings on the part of government also influenced the outcome. This article highlights how the Labor government's failure to consult, to understand the political implications of federalism and above all its impact on the industry in the hope that future policymakers will learn from the mistakes of the mining tax debacle.     

烟捐与民变:1930年代皖北宿县乡村危机与政府控制

1932年皖北宿县因烟捐引发民变是20世纪30年代国民政府治下乡村危机频发的侧影。民变前,国家政权与乡村精英结合掌控乡村,而精英间为争夺乡村权力展开派系斗争,官民矛盾、绅民矛盾和绅士间矛盾尖锐。皖省政府依靠乡绅课征烟税,劣绅借机盘剥农民,绅民、官民矛盾激化。民变发生后,关系各方展开利益博弈,政府交替运用武力与怀柔之策控制民变,但无助于化解官民矛盾、绅民矛盾、官绅矛盾和乡绅不同派系间的利益纠葛,反致乡村危机在政府控制下被雪藏。乡村危机是国家政治、经济和社会等多元因素交互作用下产生的,并非如学界过往所认同的经济单线性诱致之结果。