Concordian Economics: Tools to Return Relevance to Economics

With the help of planes and solids, this paper presents an enlargement of the field of observation of economic theory. Through this transformation, the distribution of ownership rights to money and wealth assumes a central position in economic analysis. Thus social relevance is returned to economics. The validity of this operation is confirmed by the return of the millenarian field of economic justice to its traditional function as guidance to economic policy. The paper then presents four sets of economic rights and responsibilities that offer the potential of translating principles of economic justice into the complexities of the modern world.

论商标抢注的过错构成与责任分配

近年来商标抢注现象在我国呈愈演愈烈的趋势,引起了社会各界的广泛关注。长期以来我们在追究抢注行为的责任时,总是将全部的谴责和法律责任归于抢注者。然而事实上,这种归责方式不但难以有效地遏制当前的抢注现象,而且有违公平公正的理念。笔者认为抢注现象的出现并非抢注者的一人之过,被抢注者、商标主管部门乃至立法者在这一问题上都负有不可推卸的责任。因此,我们应当从深层挖掘抢注现象出现的原因,重新建立商标抢注责任在抢注者、被抢注者、商标主管部门以及立法者之间的分配机制。     

Gender-Based Occupational Choices and Family Responsibilities: The Gender Wage Gap in Italy

This paper explores the relationship between the gender division of labor, occupational choices, and the gender wage gap in Italy. In Italy, cultural factors and low availability of formal childcare services define gender roles that are generally based on the male breadwinner model, in which childcare is almost completely entrusted to women. The analysis is carried out through an extension of the Oaxaca–Blinder decomposition and is based on data from the 2007 Italian National Institute for Workers’ Professional Development (ISFOL). The results are consistent with gender discrimination on wages and suggest that women’s occupational paths are often an outcome of limited choices, and that women’s unpaid domestic work negatively interferes with the energy women can put into paid work. These findings support the need to ensure gender equality in and out of the labor market, especially through deep changes in Italian social norms and through the development of formal childcare.     

中央和地方事权与财权的法律划分

当前我国财政体制中的一个突出问题,就是中央和地方的事权与财权划分不明确,缺乏一个具有刚性的法律规则,从而造成中央和地方事权、财权权责不明确、职能错位、缺乏稳定性和规范性等问题.合理划分中央和地方的事权和财权,是完善我国的财政管理体制,处理好中央和地方关系的重要前提.应通过修改宪法相关内容,制定和完善<中央和地方关系法>、<财政转移支付法>等相关法律法规,从而构建起我国中央和地方事权与财权划分的法律框架.     

基于英国OFR揭示的企业社会责任报告及其借鉴

英国对财务报告中反映企业社会责任(CSR)信息揭示部分的"经营与财务概况(OFR)",正通过公司法的形式尝试强制性的规范。本文结合英国OFR揭示规则的变化,分析英国财务报告中CSR信息揭示的发展过程,并就其对我国企业社会责任报告模式的借鉴加以探讨。     

Warning Lights on the Dashboard

Many businesses operate legally while pushing the ethical values of society. This case follows the actions of a manager who uses particular metrics to improve his business at the cost of increasing the community's ethical concerns. The objectives of the case are to have students recognize ethical concerns arising from the metrics, assess how these impact business strategy, propose improvements while understanding the ethically sensitive environment in which the business operates, and devise an effective approach to persuade others to implement proposed changes. This case demonstrates to students the complexity of many ethical issues in business and challenges them to consider the interaction between ethical boundaries and a profitable corporate strategy. It highlights the importance of ensuring that both qualitative—here, ethical—and quantitative considerations are incorporated in any management accounting decision‐making tool.     

责权利一体化的人力资源机制建设

人力资源管理是当前开始规模化的企业管理中提出的一个重要问题,文章认为,人力资源建设的关键不是为了规范而规范,而是为了效果而规范,在企业进入到规范化阶段,必须围绕着企业当前存在的问题与发展方向而进行管理的调整。而机制的建设是整个人力资源建设的关键和突破点,其中,建立责权利一体化的人力资源机制是关键。     

新型冠状病毒肺炎疫情期间学生“在家上课”的机遇、挑战与担当

2020年伊始,"新冠"肺炎疫情席卷全国,并呈现蔓延趋势。教育部随即发布新学期延期开学和"停课不停学"的相关通知,全国各省市的学生们开启了"在家上课"的新学习模式。本文梳理分析了这种新的学习模式给学生们带来的机遇和挑战,旨在为学生群体可以更好地把握机遇,坚定自己的理想信念,保持用正确的评判标准明辨是非,战胜挑战,并展现新时代祖国好青年应该有的担当精神提供对策路径和思考。     

Community-engaged philanthropy: The role of the fundraiser in building equitable communities

In recent years, fundraisers have become increasingly focused on major gift solicitation while donors have been making larger gifts to fewer organizations. As this trend continues, some have begun to question whether major organizations and/or wealthy individuals now have too much control over the work of nonprofits and the communities they serve. While it is true that major gifts are important and can made a noticeable, positive impact, in some cases community members might see their impact as intrusive. In situations such as this, what is the “best” course of action? How should fundraisers consider, balance, and address the perspectives and rights of their organization, donors, and community members? This paper creates a framework for fundraisers as they consider not only their responsibilities to their organization and constituents, but also their responsibilities for promoting equity within their community as a whole. This paper draws on the social-ecological model, as well as concepts from intersectionality, to explore how fundraisers can increase involvement from all community members in a nonprofit's work to create a participatory and community-engaged process, with a special focus on including those who are typically marginalized, rather than maintaining a hierarchical system of power. It also draws on the theories of rights-balanced fundraising ethics, community-centric fundraising, and other ethical frameworks of fundraising and public administration to compare what is being done by fundraisers to what should be done to encourage ethical practices in fundraising. The paper is supplemented by examples of the impact of implementing (or not implementing) community engagement in fundraising practices. This paper aims to create a community-engaged philanthropy framework for fundraisers as they consider not only their responsibilities to their organization and donors, but also their responsibilities for promoting equitable distributions of power within their community. This framework provides specific guidance for fundraisers as to how they can balance these multiple (and sometimes competing) responsibilities while also keeping ethics at the forefront of their actions. It demonstrates how, by taking a community-engaged approach to their work, fundraisers are able to bring about better long-term outcomes for their organization. Specifically, the framework considers: (1) To whom are fundraisers most responsible, and to whom should fundraisers be most responsible—their nonprofit, their donors, or those being served? (2) For what rights of community members must the fundraiser account when soliciting funds, and to what extent is the fundraiser responsible for upholding these rights? (3) In what ways can an invitation from a fundraiser to make a gift also invite some level of power or control over the organization's work? (4) To what extent do fundraisers have the responsibility to maintain an equitable power balance among their constituents, including donors and those served? (5) How can fundraisers help ensure that all community members are able to participate in the organization's work to extent that they are willing and able?