深入理解“先进社会生产力的发展要求”

“先进社会生产力的发展要求” ,是一个很根本、很深刻、具有重要理论与实践意义的论题。“先进社会生产力”的内涵 ,包含了决定要素、发展层次、产业结构、劳动者素质等方面的规定 ;“先进社会生产力的发展要求”趋势 ,体现在对自身发展、取代落后生产力、变革生产关系、改善党的领导等方面的客观要求。对这两个层次作深入的把握 ,是我党做好“三个代表”、做好中心工作的必然前提。     

综合档案室的建设之我见

综合档案室的建设是完成档案本身发挥的一个重要前提。如何加强、完善综合档案室的建设，是能否有效地利用档案的前提和必要条件。试想一个功能不全、设施落后、素质低下，结构单一的一个档案室怎么能为生产和社会实践提供服务呢？     

“安乐死”的逻辑形而上学考量

作为死亡的革命——"安乐死",引发了世界性讨论和争议。而争议主要集中于:在某种特殊的情况下,自杀是否合理、他杀是否合法;人是否拥有一种特别的自由意志,即选择主动放弃生命权,甚至是将终结生命的权利交付于他者;在非正常情境中,如何选择死亡。文章从五个方面:自由意志与决定论的逻辑之辩、人性与社会道德逻辑之辩、正义与效益逻辑之辩、佛教因果轮回逻辑之辩和生与死的意义逻辑之辩,正反两面论证了各种争议的优劣势;并提出这种"死亡的革命"能否成功的关键就在于:医学技术能否提供精准可靠的技术保证;法律制度能否提供科学合理的制度与程序设置;形而上学能否提供正确的人生观;社会能否形成所必须的文化观念环境。     

一个幸福结构假说的经济分析——基于生命科学的理论建构

幸福概念缺乏严谨定义是社会和谐理论研究的主要瓶颈,本文基于生命科学所构建的"幸福微观机制理论"为幸福提供了统一解释."基因表达"假说使幸福概念获得了生物学起源:幸福感是诸多基因在大脑情绪中枢联合表达的先验性规定,基因实际表达由个体所消费的生物性和社会性资源决定."大脑中枢理论"揭示了幸福生产原理:外脑皮层对中脑生物能做功跨时空维度的积分,是个体认同自身幸福程度的基本判据;生存环境中六种基本资源相对价格和个体相对生产能力,共同构成追求幸福最大化的客观约束.扩展的"幸福模式理论",揭示了"世界快乐地图"展示的国家幸福排名之谜;预测了社会发展和幸福模式分布函数关联变化路径;得出社会和谐与两种社会分布函数吻合度正相关的结论.     

烟草公司的社会责任研究

"公司社会责任"的概念,最早由西方发达国家提出,近些年来这一思想广为流传,著名杂志《财富》和《福布斯》在企业排名评比时都加上了"社会责任"标准,可见西方社会对企业社会责任的重视.目前,在烟草行业开展的坚持"两个利益至上"大讨论,也正是呼唤我们的烟草企业要承担起自己的社会责任,促进国家经济的发展,为消费者提供完美的产品和服务.因此,烟草企业坚持"两个利益至上"的主要体现形式是履行社会责任.     

马克思的现代社会发展理论与科学发展观

在马克思的现代社会发展理论中,无论是东方的社会主义还是西方的社会主义其根本点是:必须是实现了现代化的社会。而实际上的社会主义却产生于经济文化落后的国家,是前现代社会。由此决定,这些国家进入"社会主义"后首要的任务就是实现现代化,把社会主义建立在现代文明基础之上。科学发展观与马克思现代社会发展理论中关于未来社会发展的原则是一致的,是新的形势下马克思现代社会发展理论在中国特色社会主义现代化建设中的创新性体现。     

参加异地商会能抑制企业避税吗？

异地商会作为构建多元共治的社会治理新格局的重要主体,是推进国家治理体系和治理能力现代化的重要力量。本文以2010—2022年沪深A股上市公司为样本,考察了异地商会对企业避税的治理效应。研究发现：参加异地商会可以有效抑制企业的避税行为;机制检验结果表明,异地商会主要发挥服务会员和服务社会职能,通过缓解外源融资约束和强化社会责任意识两条路径削弱会员企业的避税动机,进而降低企业避税程度。进一步的研究发现：异地商会对于企业避税的抑制效果主要体现在税收征管力度较强、机构投资者持股比例较大和分析师关注度较高的企业中,这说明在治理企业避税方面,参加异地商会与税务部门征管、机构投资者监督和分析师跟踪存在叠加效应,即异地商会能否发挥税收治理效应取决于政府和市场机制是否有效。本文从企业避税视角丰富了异地商会的治理效应研究,从社会组织视角拓展了企业避税的影响因素文献,为促进异地商会健康有序发展、推动社会组织参与社会治理实践、健全共建共治共享的社会治理制度提供经验参考。     

时政

部委声音国家发改委:新政策严控粮食能源化为中国13亿人口粮食安全计,粮食加工业的发展必须以粮食安全为前提。国家发改委开始对目前最热门的两个粮食能源化品种——玉米和油菜"开刀":提出原则上不再核准新建玉米深加工项目,并出台一系列控制政策;9月19日召开的国务院常务会议提出,将严格控制油菜转化生物柴油项目。玉米是我国三大主要粮食作物之一,在国家粮食安全中占有重要的地位。近年来,玉米深加工出现增长过快的局     

中国城市电子商务发展水平空间分布特征及影响因素

以2015年6月阿里研究院提供的中国294个地级及以上城市的电子商务发展指数为基础,运用空间分析法和多元线性回归,从省域和城市两个层级分析电子商务发展水平的空间分布特征,并探讨其影响因素。研究表明:1中国城市电子商务发展水平整体偏低,省域层级呈现出自东部沿海向西部内陆由高到低的阶梯状分布特征;城市层级东部沿海三大经济区与内陆之间、各省区主要地级市与次要地级市之间两种分异并存。2电子商务发展水平的等级规模结构呈现省域层面均衡分布,首位省区的垄断性较弱;城市层面发展水平差距较大。3城市电子商务主要处于"低网购—低网商"和"高网购—高网商"两种发展状态,电子商务发展的"两极化"现象比较严重。4热点集聚区主要集中在长三角、海峡西岸及珠三角经济区;冷点集聚区主要集中在甘肃、青海、新疆及云南部分地级市。5影响因素分析表明人口规模、受教育程度、信息化程度及信息基础设施是影响我国电子商务发展水平空间分布的主要因素;城市居民应用电子商务的水平受经济发展水平、受教育程度、信息化程度、信息基础设施影响显著;企业使用电子商务的水平则受人口规模、信息化程度及信息基础设施因素影响显著。     

互联共信：数字时代的线上社会资本与普遍信任

普遍信任体现了对社会一般个体的认同倾向,能够反映出对社会整体的信心与信念。普遍信任的影响因素和提升机制是实现社会高质量发展的重要议题。在数字时代,互联网实现了人际关系的“互联”,本文关注互联网使用能否进一步带来社会的“共信”,即互联网使用能否提升社会普遍信任水平。基于社会资本因素论,本研究认为数字社会的线上社会资本通过认同逻辑和认知逻辑提升社会普遍信任,通过使用2021年的社会网络与职业经历调查数据进行实证研究发现：线上社会资本的内聚型和外联型两个维度都可以提升普遍信任;存在互联网使用提升线上社会资本,进而提升普遍信任的积极路径;互联网休闲娱乐使用会降低普遍信任,但与外联型线上社会资本存在交互作用,可以通过外联型线上社会资本的提升来弥补对普遍信任的负向影响。     

Social policy and women in accounting: A cross-cultural comparison

Unless "family-friendly" policies are developed, women will continue to leave public accounting in larger numbers than men. Affirmative action, family leave, and child care policies in Australia, Canada, the United Kingdom, and the U.S. are compared. The greater strength and duration of U.S. affirmative action policy may partially explain the superior progress of women in the labor force as compared to the other nations. In contrast, maternity leave and child care policies in Australia and Canada surpass those in the U.K. and the U.S. The weaker government provisions for family leave and child care in the latter two nations increase the importance of policies in the private sector for persons attempting to balance employment and family commitment.     

自然公民意识与人类的环境责任

人类文明正因技术进步而以前所未有的速度迅猛发展,自然生态环境却在急剧恶化,人类中心主义价值观和工业文明遭遇严重危机。人类不仅是从属于各自国家和社会的社会公民,也是自然世界的自然公民;自然法是自然世界的基本法则,也是社会法的基础。自然世界为人类提供了生存和繁衍的生态环境,自然法也赋予人类这一特殊公民以特殊的责任,那就是自然公民的责任——善待自然、保护环境。     

Public Knowledge and Financial Regulation: Two Post Crisis Periods

Abstract:

Since at least the days of Adam Smith there has been the recognition of essentially two forms of capitalism: in their theoretical extremes, one in which private companies determine the conditions of the social provisioning of credit and money, and one in which the State representing the general interest does. As we argue, the zeitgeist of the 1930s was a high water mark in the popular understanding of money and banking and its relationship with society. In contrast, today the general population is woefully ignorant on these points. As we argue, the relationship between financial governance and those governed hinges on the knowledge of the latter. Today’s public discourse reveals a widespread ignorance over financial matters that must accompany a likewise extreme moment of private control over nations’ money and credit. As we argue, the first steps towards a capitalism at the service of humanity and under public control, the first priority is publicly diffused knowledge.     

Public pensions as optimal social contracts

A simple overlapping generations model is modified to allow for an externality experienced by the young from consumption by the elderly. This sets up a game between generations in which one generation's strategy may be to save too little and rely on gifts from the young (e.g. public assistance) for retirement income. Social security can therefore be viewed as a Pareto-optimal contract to restore efficient intertemporal allocation. A funded public pension plan corresponds to forced saving but is vulnerable in that the next young generation may stop contributing, rely on its children for retirement assistance and meanwhile reap the consumption externality from the current elderly's social security benefits. This suggests a forced-giving or pay-as-you-go type of compulsory pension plan (such as exists in most nations) which also has the advantage of aiding the initial old generation and therefore generating an immediate consumption externality for the initial young. The approach can also be used to explain other aspects of existing social security.     

社会养老金金融功能的制度安排研究

社会养老金制度设立方式直接关系到一国经济体系的健康运行和发展.从社会养老金制度的产生和相当长的发展过程中,大多数国家大体上都是采用的随收随支的制度.这种制度一般只从政治、社会的安定等原因而设立的,没有考虑社会养老金制度对国民经济发展的直接作用,社会养老金制度只有社会保障功能.社会养老金制度合理安排金融功能,能够使社会养老金积累规模巨大的长期储蓄资金,促进资本市场的成熟发展,对经济发展产生巨大的推动作用,社会保障功能也得到加强.     

Technology-based environmental health risks in developing nations

This paper addresses two questions: 1) To what extent are developing nations vulnerable to technology- related environmental health risks? 2) To what extent does the export of hazardous technologies and products contribute to overall levels of environmental health risk in developing nations? The paper focuses on three major types of environmental health risks: the failure of large-scale technological systems; the use or misuse of consumer goods, mechanical devices, and chemicals; and industrial emissions of toxic substances. In addition, three categories of hazardous exports are examined: hazardous products (e.g., pesticides), hazardous production processes (e.g., asbestos processing), and hazardous wastes (e.g., chemical and radioactive waste). The paper concludes that technology-based environmental health risks pose a significant public health problem in most developing nations, even when compared to much larger public health problems such as tropical and gastrointestinal diseases. Technology-based risks are growing in number and frequency. If developing and developed nations continue their current policies, these risks will grow at a significantly greater rate.     

Minutes of Spring Council Meeting, 1965, of the Catholic Economic Association

This research compares perceived organizational support to work–family balance measures and policies in various work environments to determine whether the organizational context can be a mediating variable or whether the social economy sector, with its mission and management approach (participatory decision-making) might have an influence on organizational support to work–family balance. We studied the social economy sector and compared findings with three other sectors in the public service that have a public service mission but not the same democratic or participatory management mode: a metropolitan police service, social work, and nursing, all in the same city. Our research identifies many significant differences between the four sectors, essentially owing to the characteristics of the social economy sector. In addition to our quantitative research, we conducted interviews (36) in the sector and results indicate that the specificity of the social economy sector, i.e. mission and management mode, explain the overriding concern for work–life balance in the social economy sector.     

基于灰色关联度的城市生态文明程度综合评价——以长株潭城市群为例

以2008年长株潭城市群相关统计数据为依据,在建立城市生态文明程度综合评价指标体系的基础上,运用灰色关联度分析法,对长株潭城市群生态文明程度做了实证分析。结果表明,长沙市在生态经济、民生改善、生态治理、生态文化等四个一级指标方面都排名居首,而生态环境指标排在末位,长沙市在生态环境改善方面任重道远。株洲与湘潭两市生态文明程度差别不是很大,湘潭市略呈优势,但作为长株潭城市群中的另外两个重要城市,株洲、湘潭两市在经济、社会、科学文化发展等方面的任务很重。     

用科学发展观去审视生态伦理观

科学发展观下的生态伦理观是可持续发展的伦理意蕴,是人类在社会实践基础上的人与自然发展的协调性;以人为本为目的的人类与经济社会发展的全面性和以统筹兼顾为方针的生态文明与经济社会发展的持续性的高度统一。     

The Perception of Inequality of Opportunity in Europe

Does the way in which scholars measure inequality of opportunity correspond to how people perceive it? What other factors influence individual perception of this phenomenon? To answer these questions, we must first clarify how scholars define and measure inequality of opportunity. We discuss the possible mechanisms linking objective measures to subjective perception of the phenomenon, then propose a measure of perceived inequality of opportunity, and finally test our hypothesis by merging data from two sources: the European Union Statistics on Income and Living Conditions (2011) and the International Social Survey Programme (2009). We suggest that the prevailing perception of the degree of unequal opportunity in a large sample of respondents is only weakly correlated with its objective measure. We estimate a multilevel model considering both individual‐ and country‐level controls to explain individual perception of unequal opportunity. Our estimates suggest that the two most adopted measures of inequality of opportunity have no clear role in explaining its perception. Conversely, other country‐level variables and personal experiences of intergenerational social mobility are important determinants of how inequality of opportunity is perceived.