环境正义视角下农民环境弱势群体地位分析

农民环境权问题本质上是环境正义问题。依照环境正义理论要求,环境权主体享有同等环境权利、承担同等环境义务,且环境权利和环境义务相应,否则就会形成环境不正义。在环境正义视角下,通过分析我们发现:农民承担着与其享受权利不对等的环境义务,是"环境弱势群体"。     

国际工程合同中业主和承包商权利义务的对等性分析

合同当事人权利和义务的对等性是订立合同的重要议题,只有权利和义务基本对等的合同才能获得当事方的认可。本文从法律角度和合同角度对权利义务的对等性进行了分析,结合DBO合同条件中关于权利义务对等性条款的规定,分析了权利义务对等性在国际工程合同中的体现及其重要性。     

网络问责问题研究:权利与义务的双重规范

寻求将权力关在制度的笼子里,其中良效的问责机制是不可或缺的.网络问责作为一种民众参与度最高,快速有效的问责方式,其在廉政建设中发挥了重要作用.然而在实际诸多有效的网络问责事件中,公民权利与义务的享有、 履行表现出不对等.基于此,通过对网络问责中公民的权利与义务不对等性及其原因的说明,提出公民网络问责及其完善的要点在于:公民权利与义务的双重规范.     

税法的核心价值与纳税人权利

税法的核心价值应是纳税人的权利与义务对等。但因居于最高位阶的宪政税收仅设定义务,进而导致现实中纳税人的维权意识淡薄或权利受损。因此,必须还原、补足属于纳税人的权利并加以保护。     

纳税申报中征纳双方权利义务的错位与规范

在税收征纳实践中,纳税人和征税人的权利和义务常常存在“错位”。纳税申报环节不仅存在纳税人权利“缺位”与征税人权利“越位”、纳税人义务“越位”与征税人义务“缺位”等侵害纳税人合法权益的问题,而且存在纳税人权利“越位”与征税人权利“缺位”、纳税人义务“缺位”与征税人义务“越位”等危及征税人依法征税权的问题,导致一方权利侵犯另一方权利,或者一方义务转化为另一方义务。立足于征纳双方法律地位平等和权利义务对等的原则,对征纳双方权利和义务进行规范,使其权利义务“归位”,成为规范税收法律关系、实现征纳和谐的重要环节。     

效率与公平的价值论基础

效率可以区分为投入产出意义的效率与有效实的投入产出意义上的效率两种；公平也可以区分为权利平等意义上的权利对等意义上的公平两种；社会主义市场经济内在需要的是有效的投入产出意义上的效率和权利对等意义上的公平。公平与效率是对立统一的两个方面，需要而且也能够运用价值理论予以说明。     

中国农业税制存在的客观性与合理性

1.我国二元社会形态决定了城市农村税收制度安排的不同。中国的二元社会结构不同于一般的二元社会结构形态。中国将城市居民与农村居民划分为两个权利、义务与社会保障上不对等的两大社会群体,确切地说,中国二元社会结构是一种二元分治的社会结构。有学者认为,农民和城     

对企业经营者报酬理论主流观点的质疑

在企业经营者报酬理论研究中，主流的观点是根据企业经营者业绩来决定经营者的报酬。企业业绩评价与经营者业绩并非对等的关系，以业绩标准来解释企业经理的报酬问题是不完全的。必须在报酬的业绩决定标准上寻找其他的标准或调节因素，才能更好地解释经营者的报酬，制定有效、合理的报酬决定机制。     

消费服务中格式条款显失公平拾掇

格式条款中的显失公平是指因格式条款的某些内容使得当事人双方的权利义务极不对等、经济利益上不平衡，在消费服务领域中格式条款显失公平的主要表现有减轻自己的责任，逃避经营者应尽的义务；权利义务不对等，任意加重消费者的责任；排除、剥夺消费者的权利；违反法律规定、任意扩大经营者权利；利用模糊条款、掌控最终解释权。     

浅论人力资本的激励与约束机制

知识经济时代,人力资本在企业发展中发挥的作用日益显著。但由于人力资本产权特性及权利与义务的对等性,对其所有者的激励与约束成为人力资本管理的核心及新经济时代上市公司治理的重要内容。     

Forecasting development outcomes under alternative surplus labour assumptions

Economic forecasts are useful to policymakers both as aids to planning, and as baselines against which counterfactual scenarios can be compared. However, policy makers should be aware that assumptions relating to model structure can influence forecast results. We explore the sensitivity of forecasts to one aspect of model structure important in modelling developing economies: surplus agricultural labour. We outline a framework for modelling surplus agricultural labour that relies on average product remuneration. We embed this within a model of a developing economy (the Philippines) characterized by surplus agricultural labour. We compare the results of two forecasts that differ in their treatment of the agricultural labour market. In the first, the surplus labour theory is activated, establishing average product remuneration in agriculture. In the second, the surplus labour theory is not activated, creating a failure to recognize average product remuneration in agriculture. By comparing the two simulations, we show that failure to model the presence of average product remuneration, when it would be appropriate to do so, has an impact that would be material to economic planners, leading them to: under-estimate agricultural employment; over-estimate GDP growth; and, over-estimate important policy variables (like tax revenue) that are related to GDP growth.     

Involuntary excess reserve and bankers’ remuneration: evidence from Chinese banks

This article analyses the effects of involuntary excess reserves (IER) on bankers’ remuneration and the penalty associated with bank risk-taking if discovered. The study finds that IER help conceal tail risks, improves bankers’ performance and remuneration. However, the risks once discovered result in heavy penalties on bankers’ remuneration. The study extends the agency theory to the context where banks hold large IER.     

Whose property is it anyway? The social nature of economic actors and egalitarian remuneration ∗

This article formulates an egalitarian theory of property based on an ethic of remuneration for economic contributions. The principle of egalitarian remuneration is developed by revising basic notions of economic contributions. Economic contributions are found to be those activities that contribute to the value of commodities not just those that produce a product. Consumers, and not only producers, contribute to the creation of value, and these economic contributions make consumers eligible for remuneration. However, the concept of consumer contributions needs to be recast, for consumer contributions do not consist of neoclassical, individualistic actors maximizing subjective preferences. Rather, consumers economic contributions flow from their socially self-determined attributes as formed through relation to the system of economic actors. Indirect social contributions spread responsibility throughout the members of the system, affecting calculations of dueness. Other members indirect contributions are relatively equal in degree of responsibility for the social formation of the consumer's economic contributions. The dispersion and equalization of responsibility for the creation of economic contributions entails a correlative equalization of claims to remuneration, on a principle of dueness for economic contributions. This implies a property right to egalitarian remuneration.     

论邓小平的集体经济发展战略

邓小平提出的“两个飞跃”思想，即从废除人民公社飞跃到家庭联产承包责任制，再从家庭联产承包责任制飞跃到适度规模经营、发展集体经济，坚持了马克思主义关于生产发展社会化的历史唯物主义观点，科学地揭示了我国农村生产力与生产关系矛盾运动规律，阐述了我国未来农业的战略构想，指明了发展集体经济是中国农村改革和农业现代化的必由之路。     

The relationship between job satisfaction and managerial remuneration in small and medium-sized enterprises: an empirical test of ‘comparison income’ and ‘equity theory’ hypotheses

The relationship between job satisfaction levels and the remuneration of non-owner managers employed by a sample of 97 UK small and medium sized enterprises (SMEs) is investigated. The main empirical findings are that relative remuneration levels appear to be largely explained by differences in human capital and job/firm characteristics and that job satisfaction is positively related to deviations from these estimated comparison-income levels. Moreover, the equity theory expectation that individuals with the least prospect of redressing payment inequities will have the greatest incentives to respond to payment inequities by congitive adjustment is also supported. The results indicate that job satisfaction levels for individuals expecting to remain in their current post are not significantly affected by current payment inequities. For those managers who expect to move firms, the amount of payment inequity has a significantly positive effect upon their job satisfaction.     

高级管理人员报酬的实证研究

本文以沪市上市公司为样本，考察了高级管理人员的报酬情况。本文发展，高级管理人员的年度报酬与企业绩效、企业规模、和法人股比例等显著正相关。本文还考察了行业、地区对高级管理人员报酬的影响，但发现只在一些行业和地区有明显的差异。     

我国上市公司经理层报酬激励机制研究--理论模型、经验数据及改进建议

报酬激励是上市公司经理层激励机制中的一个重要方面,是经理层努力工作的最直接、最原始的推动力.本文在研究中首先对我国上市公司采用报酬激励报酬的现状进行了调查统计,然后对激励经理报酬与企业业绩之间的关系进行了检验,进而对报酬激励报酬机制的改进提出了自己的观点建议.     

独立董事激励机制:理论和实践的国际比较

独立董事制度已经成为世界上大多数国家特别是发达国家公司治理结构中一项重要的制度安排.但我国引入独立董事制度的效果并不十分理想,其重要原因之一是独立董事缺乏有效的激励机制.笔者从报酬、声誉和法律三个方面对国内外独立董事激励机制的理论和实践进行比较,以期为有关部门提供决策参考.     

行业属性对劳动报酬的边际效应及其细部特征——基于分位数回归模型的实证研究

目前学术界普遍使用的基于最小二乘法的传统线性回归方法不但不能分析行业属性对劳动报酬边际效应的细部特征,而且行业劳动报酬分布具有的非正态分布特征还会严重影响模型的估计结果,误导分析结论,而现代计量经济学中的分位数回归模型可以有效地解决上述问题.文章使用分位数回归模型方法对影响劳动报酬的行业属性变量进行了选择,测算了有关行业属性变量在不同部门、不同分位点上对劳动报酬的边际效应,分析了边际效应的细部特征与变化规律.     

European banks’ executive remuneration under the new European Union regulation

We review how the new European regulation of bank executive compensation could affect the future of banking in Europe. Although there is no conclusive empirical evidence on the relation between bank executive remuneration and the financial crisis, authorities have intensively regulated the compensation of bank managers to eliminate risk-taking incentives in the financial industry. However, the new regulation could have unintended consequences of creating an adverse selection problem at European banks, reducing the number of best-performing managers available for European banks, and motivating an excessive increase in fixed remuneration over total remuneration, altering the way incentive systems work.