英国工业革命以来低收入阶层的生存状况

英国在18世纪中叶进入工业革命时期后,社会经济快速发展,但是社会收入分配不均的情况不断恶化,城市病问题突出.虽然到19世纪下半叶,低收入阶层的物质生活有所改善,但直到20世纪初期,社会低收入阶层的物质和精神生活问题也没有得到彻底解决.二战后,政府采取了相应的政策措施,建立社会保障体系,推行保险制度,从制度层面保障低收入者的基本生活,解决了经济发展的顽疾,这对我国解决城乡低收入阶层的生存问题,建立一个可持续发展的社会,有一定的借鉴意义.     

中产阶级视域下的工业革命——《英国工业革命》教学设计

笔者以《英国工业革命》一课为例,利用中产阶级社会生活方面的史料的与工业革命有直接关系、与学生生活经验相似等特点,在教学中引入史料来改善世界史教学中的一些问题,并进行片段教学设计.     

论重商主义与英国民族国家的崛起

重商主义是英国从15世纪至17世纪中叶占支配地位的经济思想.重商主义作为一项政策在16、17世纪的英国得以大力推行,主要是民族国家崛起的需要.伊丽莎白统治时期的英国,以国家的公共利益和绝对君权为最高利益,通过重商主义政策的推行,强力推动了本国经济和政治的近代转型,为英国民族国家的崛起奠定了坚实的物质基础.     

国家干预经济的必要性

众所周知 ,国家对经济之干预目前已被世界各国所采用 ,它是各国调节、控制经济运行 ,促进经济持续、健康、稳定向前发展的一种有效而重要的手段。一、国家干预的必要性(一 )历史证明 ,当代经济发展需要国家干预。1 9世纪 ,资本主义制度在世界范围内确立 ,资产阶级政府主要接受了亚当·斯密的自由主义思想 ,这一思想“强烈反对政府以各种形式对工商业的一般事务进行干预 ,认为国家干预会造成减低利益的结果”。在这一思想的指导下 ,政府基本上不干预经济 ,他们鼓励、保护自由竞争和贸易。然而 ,当自由资本主义过渡到垄断资本主义后 ,生产社会…     

对我国引进英国国家职业资格证书制度的研究

我国引进的英国国家职业资格证书制度进展顺利,效果比较明显.总结和推广引进经验并提出新的建议,对于促进我国国家职业资格证书制度的建设,具有重要的现实意义.     

英国会计的两点启示

随着工业革命的进程，英国会计发展很快，会计管理体制也日渐完善，会计在维护市场经济秩序中的作用也越来越大。英国会计的发展对我们有很多可借鉴之处。     

基于市场产权的国家干预新论

本文从市场产权的角度阐述了国家干预市场的理由、目的及干预的根据,认为国家拥有市场所有权,就不仅应该明晰界定产权,构建市场环境,处理好政府与企业之间的关系;而且应增强中国民族产业的国际竞争力,以最小的投资成本,实现市场产权收益的最大化与分配的合理化。     

国家干预或自由放任?--西方两大经济思潮对我国经济发展的启示

国家干预和自由放任两大经济思潮的争论一直没有停止过,但随着以社会化大生产为基础的现代市场经济的发展,国家的宏观调控和干预成为一个不可抗拒的历史潮流.我国应充分借鉴西方国家干预经济的政策、理论,发展、完善我国社会主义市场经济体系.     

新古典工资决定理论的缺陷与马克思工资决定理论的替代性解决

解释工资差异的理论同时就是解释工资决定的理论。在新古典工资决定理论中,边际生产力工资理论只能解释劳动力质量不同造成的工资差异,不能解释劳动力质量相同时的工资差异现象。新古典经济学新发展的工资理论中,只有补偿工资理论专门针对同质劳动力工资差异进行了解释,而效率工资、竞赛工资、资历工资等理论并没有明确区分两种不同类型的工资差异。各种新古典工资理论由于都建立在不符合现实的假定基础上,不能很好地解释现实中的工资决定和工资差异。马克思的工资理论对劳动力价值和劳动力价格进行了区分,能对两种不同类型的工资差异做出更符合实际的解释。     

论WTO争端解决中的第三方参与--兼谈中国面临的问题

WTO争端解决中的第三方参与贯穿于磋商、专家组和上诉程序三个阶段.第三方参与对 于WTO成员具有重要意义,甚至影响到WTO规则的发展.为了更好地发挥第三方参与程 序的作用,WTO成员提出了许多改革建议.中国作为一个在许多案件中都有实质性利益 的贸易大国,应该积极并善于利用第三方参与程序.     

科学支撑未来决策：英国技术预见的经验与启示

随着科技的不断发展,科学要素在决策过程中发挥着越来越重要的作用,不但影响着当下政策的制定,也塑造着未来政策的走向。为了更好地应对未来的挑战,许多国家施行了技术预见计划,20世纪70年代,日本成为第一个进行技术预见的国家,并带动了20世纪90年代欧洲的技术预见热潮。在诸多开展技术预见的国家中,英国是全面实施技术预见的代表性国家之一,创新研究的兴起、科学对于经济发展的推动、识别新兴通用技术方法论的产生是英国开展技术预见的主要动因,从1994年至今,英国开展了三轮技术预见,英国技术预见的经验可以在高层管理、方法多元、过程公开和成果推广等方面为我国提供借鉴。     

The Evolution of Audit Regulation in a Russian Market Economy

Abstract

This paper reports on a study of the audit profession in Russia in 1996. It builds on the work of Badykova (1996) in the examination of audit in Russia in the mid-1990s in comparison to the United Kingdom. The paper concurs with the above previous research regarding the moves made towards the internationalization of auditing standards, the role of the auditor in compliance work, and the nature of the users of audited information.

The paper is set in a business context, which includes social and economic changes, to offer a perspective on the lack of any historical evidence of independent audit in Russia and emphasizes the recent change (by Presidential Decree) towards the legal enforcement of auditing standards. The motives for control and inspection are examined in the context of the twin objectives of legal compliance and certification. The role of the auditor in court is considered in terms of impartial fact finding and re-qualification of approved individuals compared with the adversarial system in the United Kingdom. The mandatory nature of audit in Russia by the court or public prosecutor is compared with the powers of the regulatory bodies in the United Kingdom and the findings identify an apparent lack of separation between the business entity and individuals.

The paper further examines the independence of the audit firm and the nature and content of the audit report in Russia along with sanctions for non-compliance. In conclusion, an attempt is made to evaluate the implications of the key differences identified as a basis for consideration of possible developments in Russia. These conclusions are placed in the context of the educational developments in the teaching of auditing processes and the Russian work ethic. The paper emphasizes the necessity to strengthen and regulate the audit profession at all levels by tightening up eligibility and entry qualifications with indigenous Russian auditors potentially replacing seconded staff from western audit organizations.

The social and economic changes that Russia has experienced in recent years include the dissolution of the Union of Soviet Socialist Republics (USSR), policies of 'glasnost' (publicity) and 'perestroika' (economic and social reforms) introduced by Gorbachev (Hosking, 1992), along with the opening up of Russia to traders and travelers alike.     

我国劳动力市场买方垄断条件下最低工资就业效应分析

文章探讨了劳动力市场买方垄断条件下最低工资对就业的影响。研究表明:无歧视买方垄断下,实行最低工资能促进就业;完全歧视买方垄断下,实行最低工资对就业没有影响。此外,关于上海市最低工资与农民工就业的实证分析结果表明,提高最低工资对农民工就业有正作用。由此导出了一个重要的政策含义,即提高最低工资标准,促进农民工就业。     

Product Placement: The UK and the New Rules

This article considers product placement as an advertising vehicle. The topic has been the subject of debate, consultation and policy making in the United Kingdom for several years, both as a matter of principle and as a requirement of EU Directive implementation. Product placement had been banned since 1954. It is now legal but limited. The article begins with a brief, historical and transatlantic view of this promotional activity. Despite resolute government statements about preserving the ban, the same administration later reversed its view. It is suggested that the change is not to obtain commercial advantage, but to avoid commercial disadvantage. It is submitted that despite the uproar these changes caused, they will only marginally affect audiences and revenues and that they amount to a reversal rather than a revolution.     

The Impact of New Technology on the Communication of Parliamentary Information

SUMMARY

This article discusses the results of an exploratory study, funded by the Economic and Social Research Council, which investigated the impact of technology on the communication of parliamentary information to the general public in the United Kingdom. As Stage 1 of the project, interviews were conducted with representatives of the public information services of the UK Parliament, the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly. Stage 2 consisted of interactive, electronically-assisted interviews, delivered in a roadshow environment, where members of the public were given the opportunity to explore, and provide critical feedback on, parliamentary websites.     

Talent management in English universities during the coronavirus pandemic

This article reports a longitudinal study exploring talent management, through narratives provided by a group of managers of doctoral programmes in eight UK universities during the 2020 coronavirus outbreak. These managers were also academics, researchers and doctoral supervisors and their perspectives were gathered before and during “lockdown,” and then into the subsequent confused period of semi-lockdown / second lockdown, as cases of Coronavirus increased again in late 2020. Changing socio-economic circumstances, together with the added pressures of family responsibilities, impacted on participants' perceptions of changing roles and relationships during the pandemic. Over 12 months, six semi-structured online interviews (each lasting between 50 and 120 minutes) were conducted, using available platforms, with intervening emails. The narratives showed both formal and informal “talent management methods” and emphasized the need to use both to attract and retain international students.     

The role and management of product innovation in retailer assortments: evidence from the Italian FMCG market

This paper relocates the recent wave of internationalization in retailing in a much longer historical context. Utilizing a newly compiled database of all foreign entrants into British retailing since 1850, the paper reviews trends in overall entry patterns before considering the entry patterns in different retail trades. New empirical data on the branch counts of foreign entrants from 1850-1991 are presented. These data clearly indicate that what was new about the 1980s was not their number per se but the concentration of large numbers of relatively small entrants in clothes retailing. This analysis of the very long term developments of international retailing in Britain therefore concludes that any account of the upsurge in foreign entrants into British retailing in the 1980s needs to take the concurrent developments of high street demand for clothing more fully into account.     

国家诉权：在权利与权力之间行走

国家诉权是刑事诉权体系中的重要组成部分。国家诉权以刑法法益理论为基础,具有当事人权利与国家权力的双重性质。在我国刑事诉讼中,引入国家诉权理论,能够明确检察机关在刑事诉讼对抗制中的基本定位,为我国检察机关的法律监督地位提供新的解读视角。