税收公平伦理视角下的个人所得税制建构

税收公平原则富含社会伦理的思想。对个人所得税的征管，不仅要强调其经济功能，更要关注其社会公正和伦理维护的社会功能。我国的个人所得税制存在纳税人身份确定、纳税能力确定、征税范围确定三个方面的公平伦理扭曲。因此，新的个人所得税构想中应当强调全民纳税、量能负担原则，实行低累进税率和负所得税税率，同时要改进征管模式。     

缩小城乡居民收入差距的财政思考

缩小城乡居民收入差距的关键在于提高农村居民的收入增长速度。要实现农村居民收入的较快增长,必须通过一定财政政策的支持,积极发展农业经济,改善农业经济结构,提高农业经济质量,增强农业的竞争力。通过农村税费改革,切实减轻农民负担。加快农村剩余劳动力从农业生产领域向非农产业领域的转移、从农业劳动力过剩地区向劳动力短缺地区转移,藉以提高农业劳动生产率,增加农民收入。     

为"边缘灵魂"呐喊--《万延元年的足球队》解读

大江健三郎文体的艰涩,故事的荒诞,使读者很难接受.<万延元年的足球队>自成为诺贝尔奖获奖作品以来,论析这部大江的"集大成"之作的文章也不多见,因此,试作阐释,以求给读者一把解读大江文学的钥匙.     

台湾全民健康保险财务危机论析

台湾全民健康保险自1995年实施至今已经取得了显著的成效,民众的健康有了基本的保障.但是,台湾健保也面临着严重的财务问题,至今已经爆发了三次财务危机.本文从台湾健保的管理制度、财务收入制度和财务支出制度等方面对其财务危机进行了分析,并总结出它为完善我国大陆健康保险制度提供的借鉴意义.     

长春市中心区人口疏散规模估算评析与调控策略工程

分析了长春市中心区人居环境现状特征,以此为基础,从三个不同的角度,估算了人口疏散的规模,探讨了人口疏散的时空阶段及相应的调控对策。     

地方人大重大事项决定权工作机制探索

党的十八大对坚持和完善人民代表大会制度提出了新的更高要求,十八届三中全会作出的《中共中央关于全面深化改革若干重大问题的决定》,特别明确了人大重大事项决定权。鉴于目前地方人大及其常委会的决定权基本虚置的状况,本文探讨了地方人大重大事项决定权的涵义及工作机制,以期健全人大讨论、决定重大事项制度,推进人民代表大会制度理论和实践创新。     

Mobility in the transition to retirement – the intertwining of transportation and everyday projects

Through travel diaries and interviews with newly retired urban residents in Sweden our aim was to explore (1) mobility patterns in the transition to retirement, (2) the influence of space–time restrictions and resources on mobility and (3) the meaning and embodied experience of mobility. This time-geographic study contributes with knowledge on how mobility is influenced by individual, social and geographical contexts. Illustrated by four cases, our result show that retirement changes the preconditions for mobility and creates new space–time restrictions. To spend more time on projects that were previously carried out outside working time, such as caring for grandchildren, volunteer work and household responsibilities, influenced the informants’ demands for mobility and choice of transport mode. However, the informants have resources that can be seen as strategies to overcome space–time restrictions. Most of the informants found it important to structure the day, to some it was vital to have something to do during the day while others enjoyed the possibility to take each day as it comes. Everyday mobility was a way of forming a structure by getting out of the house, either just for a walk or for making errands. The informants’ embodied experiences of mobility influenced their choice to walk and cycle for transport for the reasons of comfort, get fresh air, or simply to get out of the house. The daily mobility pattern that was established was a result of individual preferences and resources as well as negotiations with family members. We conclude that the transition to retirement is a period when new mobility patterns are considered, evaluated and practiced.     

转型时期人民当家作主主体自觉性缺失与构建探讨

党的十八大强调夺取中国特色社会主义新胜利,必须坚持人民主体地位。笔者分析了我国转型时期主体自觉性缺失对人民当家作主的制约,提出了通过健全各项民主制度扩大人民当家作主的群众基础、加强法制宣传教育以增强人民依法维权自觉性、建设社会主义核心价值体系提供精神动力和思想保证等措施来构建人民当家作主的主体自觉性。     

Selecting people based on person‐organisation fit: Implications for intrateam trust and team performance

Teamwork is widely adopted in organisations. Although much evidence indicates that using person‐organisation (P‐O) fit as a selection criterion benefits individual employees, little is known about how this practice influences team functioning. Drawing on the input‐mediator‐outcome model and the research on value congruence, this study built and tested a model that links P‐O fit in recruitment to work teams' performance. Based on data collected from team members, team leaders, human resources managers, and chief executive officers in 96 firms, we found that P‐O fit in recruitment had a positive relationship with team performance and that intrateam trust mediated the relationship between P‐O fit in recruitment and team performance. Further, this mediated relationship existed only when the organisation had a weak, rather than strong, respect‐for‐people culture. This study contributes to the P‐O fit and team literature and has practical implications for human resources practices and team management.     

试论立德树人视野下的高校辅导员与学生关系——深入学习贯彻习近平总书记关于教育的重要论述

高等教育的根本任务是“立德树人”,辅导员是高等院校从事思想政治教育的中坚力量,是“立德”教育任务的重要执行者,大学生是思想不断发展的未完成个体,具有基本价值判断能力和较强的时代特征.“立德树人”教育任务的完成,需要高校认清辅导员和大学生的应然关系和实然关系的基础上和谐师生关系,才能从根本上完成德育任务.