1988年,李某与村民委员会签订承包合同,承包了村里的100亩山地,约定每年上缴承包款2000元,承包期为20年。此后,李某在山地上种植了橘树,1995年后,李某每年从山地上获取的收益都达到5万元以上。这引起了村里一部分人的不满。1998年,在部分村民的要求下,村委会召开村民代表会议讨论后决定,以情事变更为由,将这100亩山地收回,并转由何某、石某承包,年承包款各1万元。李某向乡人民政府申请裁决,乡人民政府经审查后认定,村民委员会收回山地的行为经村民代表会议通过,是有效行为,并确定山地由石某、何某使用。李某向县人民法院提起行政诉讼。县人民法院裁定不予受理,并告知李某应先提起行政复议。李某随即向该乡所属的区公所申请行政复议,区公所未予受理,李某又向县人民政府申请复议。县人民政府审理过程中,乡人民政府辩称,其行为是对民事纠纷的调解,不在复议范围内。最后,县人民政府作出了李某与村民委员会签订的合同有效,撤销乡人民政府的裁决的复议决定。请问:1.乡政府的行为属于具体行政行为还是民事调解行为
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试用历史唯物主义的有关原理,评述以下论断: “在历史转折时期,只要充分认识历史的必由之路和自己的历史责任,作出正确的选择,就可以在历:进程中大有作为。”
资料:A公司正在研究其股利分配政策。目前该公司发行在外的普通股共100万股,净资产200万元,今年每股支付1元股利。预计未来3年的税后利润和需要追加的资本性支出如下: 年份 1 2 3 税后利润/万元 200 250 200 资本支出/万元 100 500 200 假设公司目前没有借款并希望逐步增加负债的比重,但是资产负债率不能超过30%。筹资时优先使用留存收益,其次是长期借款,必要时增发普通股。假设上表给出的“税后利润”可以涵盖增加借款的利息,并且不考虑所得税的影响。增发股份时,每股面值1元,预计发行价格每股2元,假设增发的股份当年不需要支付股利,下一年开始发放股利。 要求: (1)假设维持目前的每股股利,计算各年需要增加的借款和股权资金。 (2)假设采用剩余股利政策,计算各年需要增加的借款和股权资金。
案例分析题A college education is an investment in the future. But it can be a (36) investment. The College Board (37) that the costs at a four-year public college in the United States increased 10 percent this past school year. That was less than the (38) percent increase the year before, but still much higher than the (39) rate. Public colleges and universities still cost a lot less than private ones. Financial aid often helps. But financial (40) tell parents to start college (41) plans when their child is still very young. All 50 states and the District of Columbia (42) what are called 5-20-9 plans. These plans are named after the part of the federal tax law that created them in 1996. States use private investment companies to (43) most programs. Every state has its own rules governing 5-20-9 plans. Some of the plans are free of state taxes. And all are free of federal taxes. (44) . (45) . Families must decide how aggressively they want to put money into stocks, bonds or other investments. (46) . This kind of savings program is called a prepaid tuition plan. 42()
案例分析题A college education is an investment in the future. But it can be a (36) investment. The College Board (37) that the costs at a four-year public college in the United States increased 10 percent this past school year. That was less than the (38) percent increase the year before, but still much higher than the (39) rate. Public colleges and universities still cost a lot less than private ones. Financial aid often helps. But financial (40) tell parents to start college (41) plans when their child is still very young. All 50 states and the District of Columbia (42) what are called 5-20-9 plans. These plans are named after the part of the federal tax law that created them in 1996. States use private investment companies to (43) most programs. Every state has its own rules governing 5-20-9 plans. Some of the plans are free of state taxes. And all are free of federal taxes. (44) . (45) . Families must decide how aggressively they want to put money into stocks, bonds or other investments. (46) . This kind of savings program is called a prepaid tuition plan. 36()