从洛克《政府论下篇》谈政府的权力

洛克的<政府论下篇>论述了国家理论和法律理论,他的思想对世界的政治、法律产生了深远的影响.下面我从对本书的主要观点入手,阐述洛克在本书中对政府权力的主张,并浅议由此引起的一些思考.     

浅议洛克有限政府思想的古代渊源

古希腊罗马的思想家就政体问题和法治问题等在内的许多政治法律问题进行了深入的研究.他们思想深刻,言论大胆,许多观点具有开创性,对后世影响深远,深刻改变了西方人的政治观念和思维方式,使得自由、民主、法治、宪政等观念深入人心.古希腊、罗马的政治思想给洛克有限政府思想的形成提供了充足的精神营养,成为他政治思想得以形成的理论根源之一.     

洛克财产权评析

近代西方一些思想家以自由、平等思想为指南,系统阐述了私人财产权理论。在这些理论阐述中,洛克的自然权利理论最具权威性和代表性,他从"享有私人财产是人的自然权利和天赋人权"这一形而上的理论前提出发,论述私有财产神圣不可侵犯原则。洛克站在当时世界的最先列,以自然权利和天赋人权为基础将财产权劳动学说加以提升并系统化和理论化,形成一整套学说,其将劳动视为财产权利的出发点(权源)和最终归宿,使这种理论成为一种超历史的视野,对后世影响深远。本文主要从财产权的来源、所有权理论、劳动价值学说以及洛克的财产权理论对当今的借鉴意义等几个方面对洛克的财产权理论进行简要的评析。     

有限政府理论借鉴与法律上的思考

有限政府理论是由英国资产阶级革命时期著名的唯物主义哲学家和激进的政治思想家洛克在1689年出版的重要政治著作《政府论》一书中系统地阐述的理论,这一重要恩想对西方近现代国家的政府组建和运行产生了极大影响,对我国的人权保障也具有重要的启示意义。     

洛克的政府理论概述

本文根据洛克的<政府论>上、下篇,时洛克的政府理论重新进行概括,把洛克的政府思想主要分为反对神授绝对君权、政府的起源和目的、法治和分权学说、政府的解体和革命理论四个方面,并在行文中对其做了简单评述.     

社会热点问题对当代大学生思想政治教育的影响及对策

对社会热点问题进行研究和分析能够发现,其具有明显的时代性和复杂性特征,对学生的思想认识产生着重要的影响,具有深远的教育意义。本文在简要分析热点问题对大学生思想政治教育影响的基础上,对如何将热点问题融入到思想政治教育中的措施进行了适当的分析,希望能够提供相应的支持和借鉴。     

以网络为载体 创新大学生思想政治教育工作

大学生思想政治工作作为党和国家时刻关注的焦点,一直是高校工作的重点。随着信息时代的快速发展,网络已经进入到社会的各个领域,对人类的生产生活产生了重要影响。在大学里,网络的重要性尤为突出,它成为师生学习、交流的重要方式。思想政治教育工作的发展迫切需要借助网络这一载体进行改革创新,但是网络给予思想政治工作新途径的同时也给予了新的挑战,如何有效利用网络平台加强大学生政治工作的创新性,是高校思想政治教育工作者需要关注和解决的问题。     

刍议政治的概念

本文通过一连串的提问,而逐层探究政治的要义.通过建基在洛克的"政治是一种全面决定着人的生存方式或者说人的命运的力量."的定义之上,而得出了"政治回归其本原"的观点,即以情景式的方式去分析作为概念的政治的内涵.     

新形势下改进思想政治工作的对策及建议

思想政治工作是我党的生命线。当前,商业银行思想政治工作难做,员工思想波动起伏、复杂多变,对新形势下思想政治工作提出了新的挑战和要求。准确把握当前商业银行思想政治工作所面临的新形势、新要求,切准员工思想脉搏,切实增强思想政治工作的针对性和有效性,才能完善工作运行机制,形成齐抓共管的强大合力。本文揭示了当前商业银行思想政治工作所面临的主要问题,并提出在此关键时期,如何加强和改进思想政治工作,既要把员工的思想统一到改革发展上来,又要解决诸多不稳定因素,以适应商业银行思想政治工作发展的需求。     

谈谈新时期思想政治工作的几个问题

思想政治工作的重要,谁也不否认,但是,怎样做好思想政治工作,大有研究的必要.首先,应该明确认识思想政治工作的指导思想是什么.多年来,由于受“以阶级斗争为纲”的影响,我们的一些思想政治工作者,养成了主宰他人命运、高人一等的思想,把思想政治工作“神秘”化起来,由于这种的思想指导,使人产生了错觉,认为思想政治工作就是管人批人训人,专门挑剔别人的毛病.这是完全错误的.在当前对外开放,对内搞活,政治、经济、文化教育等同步改革的新形势下,应当把思想政治工作从“以阶级斗争为纲”转移到服务于“四化”建设这个轨道上来,把思想政治工作的着眼点转移到调动人的积极性投入社会主义建设上来.这样.就必须以马列主义和毛泽东思想为指针,坚持四项基本原则为指导,坚持两个文明一起抓,使思想政治工作沿着正确的轨道前进!其次,应该明确认识思想政治工作的根本任务是什么?有些思想政治工作者,片面认为.只要所属管辖下的人,能老实听话,不出什么事故,就算是思想政治工作做好了,这种认识是不全面的,我们认为思想政治工作的根本任务和目的,应该是帮助人们确立起无产阶级的世界观和人生观,使人们懂得人生的价值和意义,从而调动起他们的积极因素;焕发起他们的主观能动性和创造性,自动自觉地树立起全心全意为人     

CEO political preference and credit ratings

This study investigates whether a CEO's personal political ideology, as captured by his or her political contributions, is associated with a firm's credit ratings. Republican CEOs, we find, are associated with higher credit ratings, especially when their firms are headquartered in conservative areas. In addition, the link between political ideology and credit rating is more pronounced in firms that exhibit high financial distress or weak corporate governance. Changes in political ideology are associated with changes in credit rating. Our results support the behavior consistency, upper echelon, and social identity theories, as well as the risk acceptance hypothesis, and are robust to a number of alternative specifications as well as when alternate approaches and measures of credit risk are introduced. Using Republican CEOs as a proxy for conservative CEOs, our evidence implies that credit rating agencies justifiably view a CEO's political ideology and conservatism as indicative of corporate policies and, therefore, as an important determinant of the firm's credit ratings.     

CEO political ideologies and auditor-client contracting

We investigate whether CEOs’ political ideology, as captured by their political contributions, is related to audit risk and, consequently, to audit pricing. We find that Republican CEOs are associated with lower inherent risk and control risk, which represent the two components of audit risk related to the firm, while their Democratic counterparts are seen to have higher risks. Consequently, Republican (Democratic) CEOs are associated with lower (higher) audit fees. The results are robust to controlling for religiosity, executive incentives and ability, obtaining alternative measures of inherent and control risk, and to using propensity score matching and entropy balancing. We further show that changes in political ideology are associated with changes in audit risk and fees. In sum, the evidence implies that auditors view the political ideology of CEOs as an important determinant of engagement risk, which may have important implications for disclosure policy.     

The color of shareholders' money: Institutional shareholders' political values and corporate environmental disclosure

In this study, we investigate whether and to what extent institutional shareholders' political values influence their investees' environmental disclosure and performance. Using employees' political donation data, we construct institutional investors' political ideology score, which higher (lower) value represents a more Republican- (Democratic)-leaning culture. We find that firms led by institutional shareholders with a more Republican-oriented political ideology are less likely to issue environmental reports. Such a negative effect is more pronounced for firms with institutional shareholders with long-term horizons, with high corporate Republican ideology scores, and without an environmental committee. We further find that institutional shareholders' Republican-oriented political values are negatively associated with their investee firms' environmental performance and green innovations. Overall, our results indicate that institutional shareholders' internal political polarization significantly influences corporate environmental disclosure policies.     

从加强方法论教学角度来理解和讲授马克思政治经济学——以“前提假设运用”为例

马克思在阐述其政治经济学理论时有其独特的方法论,为了正确理解和讲授马克思政治经济学理论,我们有必要对他使用的方法论进行深入理解和探讨。本文将以前提假设运用为例分析马克思是如何借助这一方法来阐明自己的理论。以避免断章取义式"理解"和讲授马克思政治经济学理论。     

对科学发展观指导下的高校思想政治教育工作的探讨

科学发展观是推进我国经济社会全面发展的指导思想,也是加强和改进大学生思想政治教育的指导方针。本文通过分析高校思想政治教育存在的普遍问题,提出了在科学发展观指导下的思想政治教育工作的新思路,新途径。     

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk

Drawing on the political theory of judicial decision making, our paper proposes a new and parsimonious ex ante litigation risk measure: federal judge ideology. We find that judge ideology complements existing measures of litigation risk based on industry membership and firm characteristics. Firms in liberal circuits (the third quartile in ideology) are 33.5% more likely to be sued in securities class action lawsuits than those in conservative circuits (the first quartile in ideology). This result is stronger after the U.S. Supreme Court's ruling in the Tellabs case. We next show that the effect of judge ideology on litigation risk is greater for firms with more sophisticated shareholders and with higher expected litigation costs. Furthermore, judicial appointments affect litigation risk and the value of firms in the circuit, highlighting the economic consequences of political appointments of judges. Finally, using our new measure, we document that litigation risk deters managers from providing long‐term earnings guidance, a result that existing measures of litigation risk cannot show.     

Political ideology and accounting regulation in China

This paper analyzes the relationship between political ideology and accounting change covering the transition from Maoism to Dengism in China. Under Mao, the ideological principles of class struggle primacy, central planning, and public ownership were mobilized to construct a class view of accounting according to which Western accounting concepts were prohibited because they were considered a tool of capitalist exploitation. Under Deng, the new ideological principles of economic development primacy, marketization, and mixed-ownership paved the way for a different view of accounting to emerge. Accounting was re-presented as a science and a neutral technology with no national boundaries, and the adoption of what were deemed Western accounting concepts, such as conservatism, was encouraged. In both eras, accounting was construed as a malleable object shaped by the force of the dominant political discourse. We show how in each era political ideology created a context that was rendered more or less compatible with the adoption of particular accounting concepts.     

Corporate boards' political ideology diversity and firm performance

We investigate whether diversity in points of view within corporate boards, as captured by the diversity in political ideology of board members, can affect a firm's performance. We employ personal political contributions' data to measure political ideology distance among groups of inside, outside directors and the CEO. Our empirical evidence strongly supports the notion that outside directors' monitoring effectiveness is more likely to be enhanced when their viewpoints are distinct from those of management. We find that ideologically diverse boards are associated with better firm performance, lower agency costs and less insiders' discretionary power over the firm's Political Action Committee (PAC) spending. Taken together, our results lead us to conclude that multiplicity of standpoints in corporate boardrooms is imperative for board effectiveness.     

Do shareholder views affect corporate political activities?

In this paper, we study shareholder views on corporate political contributions. We find that, with shareholders' explicit approval, firms are more likely to have higher corporate political contribution, measured by the amount of donations to the US political parties in the next election cycle. Firm's political contributions also have a positive long-run impact on firm valuations. When analysing firm's political ideology, we find weak evidence that Democratic party may benefit more from this shareholder's support than Republican party, particularly in case of firms which have recently switched their political ideology to Democratic party. Our results show that shareholders' explicit approval has an impact on firm's engagement of political activities and imply that if the shareholders stand at the same side of the firms, firms engage more in politically-related corporate activities. Our key results are supported in a regression discontinuity design and are robust to two-way clustered standard errors.     

Bury pacioli in africa: a bookkeeper's reification of accountancy

The origins of accountancy are all too frequently equated with the antecedents of double-entry bookkeeping, notwithstanding warnings from both Pacioli and Littleton to the contrary. It is ironic that Pacioli—the formalizer of double-entry bookkeeping—is lionized today in the appellation, 'Father of Accounting'. Here, we argue that this promotion of Pacioli the Technocrat fails to acknowledge incipient social aspects of his work (and that found in more ancient texts). Further, we contend that such reconstructions of Paciolian and ancient works are not entirely innocent. Rather, they fit nicely with a Eurocentric and post-colonial ideology, which anoints with enthusiasm an Italian monk as accounting's premier contributor to modern civilization ( sic ). This view simultaneously construes other civilizations as underdeveloped, pre-modern, and even barbaric (with the corollary of providing a moral pretext for invading, occupying and 'saving' a subjugated people). It should come as no surprise that Western accounting scholars haven't searched too hard for alternative 'Fathers of Accounting' among colonized civilizations. This article, in contrast to the orthodox wisdom, seeks to redeem Littleton's notion of 'Accountancy' in a way that encompasses the diversity of counting, measuring, recording, reporting and accountability that functioned in different ancient and contemporary social formations. Such a view introduces an older and richer lineage for accountancy—as a field that is, and always has been, integral to social, political and cultural life. In short, we propose burying Pacioli the Bookkeeper, and redeeming Pacioli the Social Actor, by explicating the social, cultural and political content inchoate in his work, and that found in even more explicit pre-Paciolian ancient texts (particularly those from Africa, that reach back to the Dawn of Civilization).