过程和谐:从怀特海看马克思

从平面、静态的结构层面来理解和谐,往往流于在知识论层面维系人、自然、社会等要素之间的关系平衡,它极易演变成一种观念上的权谋之术,从而遮蔽了和谐本身所应具有的生存论的底蕴。从怀特海过程思想出发,结合马克思对劳动、自由等概念的理解,可以实现一种从结构和谐到过程和谐的视角转换,如此一来,和谐就意味在冒险、创造、激情中造就具有强烈经验值的自我实现。     

从辩证法谈谈如何构建和谐劳资关系

胡锦涛指出要建设社会主义和谐社会,其中和谐劳资关系是社会和谐的重要内容,根据辩证法,劳资双方既有同一性又有斗争性。其同一性在于:认清资本的发展是一种自然历史过程,政府从制度层面对资本的认同,劳资双方合作互利,共同做大蛋糕。其斗争性在于:劳动合同方面劳动报酬方面、劳动条件方面、劳动保障方面等。只有把握了这些特征,加强对同一性的认同,缓和斗争性的矛盾,才能扬弃资本主义制度下私营企业的缺点,构建和谐的劳资关系。     

金融和谐与经济发展——基于失衡的金融生态分析

目前我国的金融发展对社会和谐发展构成明显的障碍，其原因在于金融生态失衡，构建完美的金融生态，促进金融和谐，才能更好服务于和谐社会。从产权改革、市场结构、立法机制、合作金融等方面具体阐述了改善金融生态对于发展和谐金融、建设和谐社会的重要意义，并在操作层面上提出了相应的手段。     

正视与防范乡镇财政风险

所谓财政风险,是指财政主体在运行过程中遭受损失或损害的一种可能性。乡镇财政在运作过程中引发的财政风险,较之其他各级财政具有更大的可能性,应予正视和防范。 一、乡镇财政风险的特征 理论界认为,财政风险可以从广义上理解和狭义上理解。从广义上讲,财政风险不仅包括来自经济波动、利率变动、债务扩张等经济方面的风险,而且来自包括自然灾害、     

和谐的启示

读了《干得好,格兰特》、《没有任何借口》等书,“和谐”二字始终萦绕脑际,似有不吐不快之感。“和”是中华民族的传统美德,五声和则美音,五色和则美目,五味和则美食。和谐就是和睦协调,整体配合得适当和匀称。和谐是一种感悟,一种体验,一种精神,一种氛围,和谐看不见摸不着,和谐又无处不在,它仿佛飘溢在空气中,润心细无声,美情细无形。和谐体现在各个层面,人际、政治、     

福建海绵城市建设思路及对策探讨

海绵城市的意思就是从根本上改变旧有的城市的发展模式。我们现有的城市沿用旧有的模式,产生严重不良生态后果。海绵城市是新型的人与自然和谐共处共生的城市,在这种新型的城市中,尊重自然规律,合理开发利用自然资源,从而达到人与自然的和谐相处。所以,要用海绵城市的概念指导城市建设,各行各业都将被纳入海绵城市建设范畴。同时,海绵城市建设也应该是一个更长期、可持续发展的过程。本文从政策层面、技术层面、融资模式层面、生态文明建设层面以及国外经验参考学习层面提出来一些对策思考。     

为什么需要考核

从现代企业管理理念上思考,考核目的可以从两个层面上理解一是从企业战略层面理解,考核是实现企业战略的基本工具.二是从人力资源管理层面理解,考核是人事决策的基本依据.[编者按]     

论数字在中国古代法律制度中的意涵与功能及其现代启示

在中国古代的法律制度中,数字的首要功能是“内算”,可以在“道”的层面进行形而上的哲理阐释,将古人对天人和谐、阴阳平衡、秩序建构的追求和关切展现出来,从形而上的层面论证王朝政权和法律制度的正当性、合法性和权威性。阴阳五行化的数字具有显著的文化性和制度性特征,它们可以对罪名、犯罪行为、刑罚体系进行形式化处理,用以表示或象征某种制度体系,展现立法者或记载者的某种理想和观念。在“器”的层面,数字的“外算”功能及其可量化和整齐化的特征,可以实现统治者建立法律治理和科层统治的目的,其本身也呈现出政治教化和秩序建构的面貌。传统的数字观念渗透到民族文化的深层次结构中,影响着人们的认知和思维。梳理古代法律文化中的数字现象及其背后所蕴含的文化逻辑,对于理解当前的一些法律行为和现象具有一定的启示意义。     

基于西方劳资关系理论的企业和谐劳资关系的构建

本文首先分别从宏观和微观方面分析了和谐劳资关系的重要性,然后在总结西方劳资关系理论变迁的基础上,提出我国在构建和谐劳资关系时应以一元论为主导同时结合多元论.文章的重点在于从企业层面探讨和谐劳资关系的构建,通过分析企业不和谐劳资关系的形成过程,提出通过政府导向作用和企业采用压力管理的方式达到劳资关系的和谐,并给出了构建和谐劳资关系的几点建议     

和谐社会的生产力

生产力和谐是一个具有时代特征和历史范畴的概念.它的具体内容包括劳动力、劳动资料和劳动对象在微观和宏观两个层面上的有效配置,以及可持续利用两个方面,二者是一种对立统一的关系.生产力的和谐发展不同于生产力水平的提高,它有赖于社会经济生态各方面的协调和配合.     

The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia

U.S. GAAP has increasingly become an influence on accounting practices in other countries, even aside from those traditionally considered under direct U.S. influence. The change arises from the large number of U.S. accounting standards, non-U.S. companies listing on U.S. stock exchanges, and the amount of U.S. direct investment abroad. As the impact of U.S. GAAP varies across countries, it may affect international accounting harmony. This idea is tested by examining the level of international harmony for eleven accounting measurement policies in matched pairs of large companies from Australia and the U.K., two countries with historically strong cultural and economic links. It is argued that, in recent decades, accounting practice in Australia, more so than in the U.K., has become increasingly U.S.-oriented. The concepts of harmony of Tay and Parker (1990) and Archer et al . (1996) are employed. International harmony is measured by the between-country C index and chi-square test; national harmony by van der Tas's (1988) H index. While considerable national harmony is found in the U.K. for seven and in Australia for five accounting policies, there is considerable or complete international harmony for only three policies. Evidence is presented of the influence of U.S. GAAP as one factor explaining the poor degree of U.K./Australia international harmony. Australian companies appear to follow U.S. GAAP to a greater extent than do U.K. companies. The state of partial harmony thus existing restricts international comparability of accounting reports and may cause problems for regulators.     

和谐社会视野中高校心理健康教育的几点认识

和谐是当今社会发展的主流。和谐的人是和谐的社会文化主体,所以,全面和谐社会的创建以个体和谐为基础和前提。个体心理的和谐是人的全面发展的最本质的内容,也是和谐社会得以实现的基础和保障。大学生是构建和谐社会的重要力量。大学生心理健康教育在构建和谐社会中的重要意义也就凸显出来了。大学生心理健康教育要寻求高校内在各要素的和谐,实现定位、职能、机制三个方面的有机统一。     

提高政府公共服务能力的财政思考

党的十六届六中全会提出了社会和谐是中国特色社会主义的本质属性,而在构建和谐社会的过程中,赋予财政的任务是“健全公共财政体制,调整财政支出结构,把更多的财政资金投向公共服务领域”。本文将对政府公共服务的内涵与政府职能调整、公共服务的理念、财力保障及其提供方式等问题作一探讨。     

Accounting Practice Harmony, Accounting Regulation and Firm Characteristics

Harmonization of accounting standards has been the subject of many initiatives taken at international, regional and national levels in recent years. Policy makers advancing this idea believe that accounting regulation harmony will lead to practice harmony. The literature in the area of accounting harmonization also generally relies on a similar belief.
Comparing accounting regulations and accounting practices of two countries that are pursuing a program of harmonization, Australia and New Zealand, revealed some association between the levels of regulation harmony and practice harmony. Although this indicates that regulatory harmony can improve practice harmony, the association is 'noisy', suggesting that there are also other factors affecting practice harmony. Evidence adduced here shows that accounting practice harmony is also associated with firm-specific characteristics.     

“I Do”: Does Marital Status Affect How Much CEOs “Do”?

This paper explores whether a CEO's marital status reveals unobservable risk preferences which influence their firm's investment and compensation policies. Using biographical data for CEOs of large domestic companies, we find that corporate deal‐making activity (e.g., mergers, joint ventures, major capital expenditures, etc.) and overall firm riskiness both increase significantly with personal life restructuring (e.g., marriages and divorces). This relation is supported by an instrumental variables analysis and also an investigation surrounding CEO turnover. Finally, the link between a CEO's marital status and preference for option‐based compensation further suggests that personal restructuring may be an indicator of executive risk appetites.     

REGULATORY AND PROCEDURAL EFFECTS ON THE UNDERPRICING OF INITIAL PUBLIC OFFERINGS

In this paper, the pricing of initial public offerings (IPOs) is examined from the underwriter's point of view. It is shown that because of the regulations and procedures governing the underwriting and pricing of IPOs, underwriters can maximize expected income by underpricing IPOs. Thus, it is argued that in addition to other feasible explanations of the underpricing phenomenon (e.g., compensation to uninformed investors, insurance against legal liability, etc.), regulatory and procedural factors contribute to the underpricing of IPOs. This is shown to be true both when uninformed investors are present and absent from the market for IPOs.     

构建和谐社会 改革社会保障统计

社会保障与和谐社会的正相关关系,决定了在构建社会主义和谐社会的过程中必须高度重视社会保障统计建设.因此,建议从以下几方面来改革和完善社会保障统计体系:建立社会保障统计风险控制机制和预警机制;构建科学的社会保障统计指标体系;建立既与国际接轨又具有中国特色的统计标准体系;改革统计调查方法,推进信息化建设;强化社会保障统计分析,等等.     

论刑法拟制的本质、正当性及应有类型

刑法拟制的本质是对法律效果的拟制,是对A类型的事实适用A罪的构成要件进行评价,但适用B罪的罪名和法定刑定罪量刑——既不是对事实要素的假定而将A类型的事实认定为B类型的事实,也不是为B罪创设一种新的犯罪构成。除了窝藏赃物型抢劫罪等少数条款具有拟制的正当性之外,其他拟制条款均不具有正当性,应当尽快废除。根据条文规定的明确程度以及可解释为注意规定的余地大小,可以将刑法学界通常所认为的刑法拟制划分为明文规定的拟制、比较明显的拟制、形似的拟制、解释的拟制四种类型,由于大多数“拟制”条款都存在违背罪刑法定、实质正义和责任主义等问题,因而应当将形似的拟制和解释的拟制解释为注意规定,以尽量缩小刑法拟制的条款范围。     

Measuring Harmonisation of Financial Reporting Practice

Many organisations are currently engaged in the process of national and international harmonisation of financial reporting. This paper examines the nature of the harmonisation problem and the possibility of developing a method to quantify the degree of harmony of financial reporting practice. This quantification can be useful in determining problem areas where the degree of harmony is low, and the impact of standards on financial reporting harmony and spontaneous harmonisation, i.e. harmonisation that cannot be attributed to laws, standards or guidelines. Standard setters might use the method to set goals in respect of the required degree of harmony when issuing a standard, guideline or opinion.