Democracy on the edge: limits and possibilities in the implementation of an urban reform agenda in Brazil

The 1990s in Brazil were a time of institutional advances in the areas of housing and urban rights following the signing of the new constitution in 1988 that incorporated the principles of the social function of cities and property, recognition of the right to ownership of informal urban squatters and the direct participation of citizens in urban policy decision processes. These propositions are the pillars of the urban reform agenda which, since the creation of the Ministry of Cities by the Lula government, has come under the federal executive branch. This article evaluates the limitations and opportunities involved in implementing this agenda on the basis of two policies proposed by the ministry — the National Cities Council and the campaign for Participatory Master Plans — focusing the analysis on government organization in the area of urban development in its relationship with the political system and the characteristics of Brazilian democracy.     

基于企业改制问题的内部审计研究

我国企业改制过程中暴露出的问题引起了各方的关注,人们在把规范企业改制的目光投向外部监督的同时,更要从改制企业的内部找原因而内部审计作为现代企业内部控制的重要组成部分,显得尤为重要。随着越来越多的规范内部审计的法规的颁布,企业内部治理环境的改善,内部审计的地位及其重要性也得到了提升,内部审计应据此发挥其职能作用,维护企业改制的公允性。     

以实验教学为中心推进高职院校课程改革

"以实验为中心安排教学"的模式重点在于学生能力的培养,强调以实验为主,理论与实验结合开展教学,改变传统教学中重理论,轻实验的观念,符合由感性到理性的认知过程,适合高职院校以技术应用能力为主的人才培养方案。本教学模式成功的应用于高职《无机化学》课程改革,取得了很好的效果。     

我国城乡差距的政策性因素分析——基于亚当·斯密城乡发展思想

市场经济理论之父亚当·斯密曾在他的不朽名著《国民财富的性质和原因的研究》一书中阐述了有关城乡发展的思想。根据亚当·斯密的城乡发展思想,对当前我国城乡差距的原因,进行了宏观政策层面上的分析,可为缩小我国城乡差距提供借鉴。     

粤港澳大湾区城市建设用地和经济规模增长格局演变及协同关系

文章研究了1990—2017年期间粤港澳大湾区各城市建设用地增长情况及经济规模变化情况,并对二者之间的协同关系进行了分析。主要结论如下:1990—2017年,粤港澳大湾区各城市建设用地增长速度总体呈加快态势,各城市在不同时期建设用地增长速度的变化与城市所处发展阶段的变化密切相关。大湾区内城市经济规模多数在广东—港澳范围内排行前列,且位序逐渐攀升,仅有肇庆和澳门在1990—2017年经济规模在广东—港澳范围内排序明显下降。以1990年为基期,至2017年,大湾区整体建设用地与经济规模增长的协同度一直处于上升的态势,有序性不断增强,上升速度2010—2017年期间与之前相比有明显的下降,体现出近年来随着城市化进程的不断推进,建设用地增长和经济规模增长二者之间的相互依赖程度有所下降。各城市间建设用地与经济规模增长的协同度演变差异性十分明显。深圳、珠海、中山三个城市建设用地增长对经济规模增长的作用效率在研究期间不断上升,其他多数城市研究期间该效率在2000—2010年期间达到最高,2010—2017年期间均出现明显下降。各城市间产业的发展阶段以及目标定位的不同造成了建设用地和经济规模增长协同性...     

农村土地集体所有制对劳资关系形成的积极影响及启示

农村土地集体所有制作为一种"普照的光",使中国劳资关系形成跨越了残酷的原始积累阶段,避免了劳资关系发展初期易发的尖锐冲突,使中国劳资关系伴随着工业化城市化进程协调发展。社会主义公有制不仅需要而且可以与市场经济相结合,并使市场经济的作用得到有益发挥。必须坚定不移走社会主义道路,积极发挥社会主义基本制度的优势,更好更快地推进中国现代化进程,实现中华民族伟大复兴。     

“室内设计原理”课程的教学改革探讨

＂室内设计原理＂课程是室内设计方向的主干课程之一,在专业课程教学中占有重要的地位。针对＂室内设计原理＂课程的教学现状及存在的问题,提出从教学方法、教学手段及考核评价机制入手对＂室内设计原理＂课程教学改革进行探讨,以期成为室内设计方向其他专业课程教学改革的重要切入点。     

Pensions reforms,workforce ageing and firm-provided welfare

This paper investigates the impact of an exogenous increase in the legal retirement age on the firms’ propensity to provide welfare services voluntarily to their employees. To this purpose we exploit a unique information derived from the Rilevazione su Imprese e Lavoro (RIL), a survey conducted in 2015 on a large and representative sample of Italian firms. Applying different regression models we show that firms which were forced to give up previously planned hirings because of the Law 201/2011 (the so-called ‘Fornero pension reform’), increased the probability of providing welfare services at workplace. By referring to the sociological, human resource management and economic literature we then argue that a sudden increase in the legal retirement age may motivate the employers to establish welfare schemes as a way to cope with an ageing workforce. Our findings also hold when propensity score matching methods are used in order to control for sample selection issues.     

Economic liberalization and welfare in a model with an informal sector

The paper reexamines the conventional results relating to inflow of foreign capital, removal of protectionism and structural reform programmes, in a small open economy in terms of a two-sector general equilibrium model with an informal sector. The paper shows that in the presence of labour market distortion and a protectionist policy, inflow of foreign capital may be desirable irrespective of the pattern of trade of the economy due to its favourable impact on welfare. But the welfare implications of tariff reductions and/or structural adjustment programmes, such as deregulating the formal sector labour market, depend crucially on the economy's trade pattern. The paper provides an answer to the question as to whether in a developing economy labour market reform and tariff reform should go hand-in-hand or whether one should precede the other for welfare improvement.
JEL classification: F10, F13, F21, O17.     

On the timeliness of tax reform

This paper analyzes efficient government reactions to unanticipated tax avoidance. Quickly reforming tax laws to reduce the effectiveness of new tax avoidance techniques prevents widespread adoption, but indirectly encourages the rapid development of new avoidance methods if prior users are permitted to retain their tax benefits. Tax reforms that immediately prevent new avoidance mean that innovators need not fear imitation by competitors, and cannot rely on copying the innovations of others. Such an activist reform agenda diverts greater resources into tax avoidance activity, and might thereby lead to a faster rate of tax base erosion, than would a less reactive government strategy. Efficient government policy therefore entails either the retroactive elimination of tax savings, with possible associated costs, or else a deliberate pace of tax reform in response to taxpayer innovation.