儒家利益观与民营企业价值观

在传统农业社会,儒家思想一直是中国的正统思想,它以仁、义、礼、智、信等道德标准约束着人们的行为.在建立社会主义市场经济的今天,社会以发展、效率为主线,强调的是经济活动规则等.在新的历史环境下,蓬勃发展的民营企业在追求经济利益的同时暴露出的种种问题值得人们深思.因此,应将中国传统儒家思想与民营企业的经营活动有机结合,构建义利兼顾的新型民营企业.     

税收正义刍论

税收正义是当前税制改革的前提规范。一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。构建社会主义“和谐社会”需要一个公正合理的税收制度的支撑,需要一个真正实现了程序正义、结果正义和制度正义的税收体制的建构。因而,现代税收制度的建构呼吁税收正义的实现。     

住房差异与居民社会公平感——基于社会阶层视角

依据2017年中国综合社会调查数据,运用有序概率模型,考量住房差异对居民社会公平感的影响及作用机理。结果显示：较少住房面积和无住房产权负向影响居民社会公平感;较多住房面积和拥有住房产权正向影响居民社会公平感;一套住房产权比多套住房产权更能促进居民社会公平感的提升。社会阶层认同和社会阶层预期在较少住房面积和无住房产权群体中表现出正向调节作用;在较多住房面积和拥有住房产权群体中表现出中介作用。住房差异在社会阶层上向流动时正向影响居民社会公平感。鉴于此,应保障住房权利,强化社会阶层预期,提高居民社会公平感。     

多学科视角下的和谐证券探析

构建和谐的证券市场的一个基本问题是弄清和谐证券市场应具有的基本属性.文章结合人们对和谐证券市场认识上的一些误区,以经济学、政治学、法理学和伦理学为视角进行分析,认为和谐的证券市场是一个以市场为基础、以政府为主导、以法律及规则为准绳、以交换正义为标准的市场.     

乡村振兴背景下乡村旅游环境正义实现途径

［目的］为改变乡村旅游非生态化发展的现状,全面实现乡村振兴。［方法］结合使用文献综述法和实地调研法,基于环境正义理论,将环境问题与社会正义结合起来分析乡村旅游环境问题产生的根源。［结果］一直以来,乡村旅游作为实现乡村振兴的重要方式都过于追求经济效益,而忽视了给乡村旅游地及其周边区域带来的环境污染和生态破坏,造成乡村旅游种际环境非正义和人际环境非正义。［结论］代内人际环境正义的实现是解决乡村旅游环境问题的关键,确保未来乡村旅游发展的环境正义导向和矫正当前存在的环境非正义是必须同时兼顾的两个方面。实现乡村旅游环境正义,一方面应增强主体的环境正义意识、构建公正的环境相关制度以确保乡村旅游未来发展的环境公正导向,另一方面应探索建立乡村旅游生态补偿制度对已经造成或现阶段无法避免的环境非正义结果进行矫正,实现补偿正义。     

审计正义及其凸现

审计正义是正义理论中一个重要的内容和形式,是当代经济社会发展过程中日渐凸现的一个重大伦理问题.审计正义以规范性为主要特征、从制度或体制的视角对社会正义进行审视,表达出人类对正义的追求.本文从经济学和伦理学相结合的角度阐述了正义、审计的基本内涵,论述了审计与正义的关联和冲突;从正义理论的发展、秩序和规则、现实操作等三个角度分析了审计正义凸现的背景及其意义.     

程序公平对新产品开发成功的影响——跨职能整合的中介作用

本文通过对中外汽车合资企业的实地调研,提出将程序公平引入现有关于跨职能整合与新产品开发成功的模型中,并进一步提出跨职能整合在合资企业程序公平与新产品开发成功关系中的中介作用。通过对获取数据的分析,发现合资企业程序公平不仅可以直接影响合资企业的新产品开发成功,而且也可以通过跨职能整合间接影响新产品开发成功,而跨职能整合在程序公平与新产品开发成功关系中起中介作用。     

Making tax and social security decisions: lean and deskilling in the UK Civil Service

Lean working has had a significant impact on the work skills of civil servants. This study examines the impact of lean specifically focusing on ‘decision‐makers’, those civil servants engaged in deciding tax and social security claims. Using qualitative data from trade union members and stewards in two major government departments, this study found significant evidence of deskilling often in the face of dealing with potentially complex legal and factual issues. Using Mashaw's framework of administrative justice, the article argues that management's use of lean was evidence of an accelerated shift to a managerial model of administering tax and benefits where the administrative processes of decision‐making become paramount at the expense of the quality of the decisions made.     

Democracy in the ageing society: Quest for political equilibrium between generations

The ageing of society looms large as having a huge impact on the future political landscape, and is increasingly being acknowledged as a serious threat to the sustainability of democracy. The ageing of the voting electorate is contributing to the political imbalance between the old and young generations, and has the potential to levy excessive burden on future generations. With this background in mind, this research seeks to point out, through reform of the electoral system, the problems of silver democracy caused by societal ageing, and to suggest ways to achieve political equilibrium between generations. Key suggestions are: 1) changing the basis of electoral districts from geographic area to age-cohort; 2) establishment of a new future generations district which can speak for the rights of those who are currently underage; and 3) weighting of votes cast by the younger generations, who may be at a numerical disadvantage in elections.     

Contradictions of the Climate-Friendly City: New Perspectives on Eco-Gentrification and Housing Justice

As local governments and corporations promote ‘climate friendliness’, and a low-carbon lifestyle becomes increasingly desirable, more middle- and upper-income urban residents are choosing to live near public transit, on bike- and pedestrian-friendly streets, and in higher-density mixed-use areas. This rejection of classical forms of suburbanization has, in part, increased property values in neighborhoods offering these amenities, displacing lower-income, often non-white, residents. Increased prevalence of creative and technology workers appears to accelerate this trend. We argue that a significant and understudied socio-environmental contradiction also occurs where the actual environmental outcomes of neighborhood transformation may not be what we expect. New research on greenhouse gas emissions shows that more affluent residents have much larger carbon footprints because of their consumption, even when reductions in transportation or building energy emissions are included. We describe an area in Seattle, Washington, the location of Amazon's headquarters, experiencing this contradiction and show a distinct convergence of city investments in low-carbon infrastructure, significant rises in housing prices and decreases in lower-income and non-white residents. We conclude with a discussion of a range of issues that require more attention by scholars interested in housing justice and/or urban sustainability.