对弱势群体的现象学解释

现象学的整体与部分、多样性中的同一性、在场与缺席三种形式结构为研究和探讨各种论题提供了方法论意义。弱势群体作为目前重要的话题对象之一,以现象学的哲学思维剖析它的性质、特点,审视它与其他群体之间的关系等等,有助于进一步发现弱势群体自身的结构、特点,揭示它与其他群体合作中多样性因素的存在价值,以为制定科学地、合理地、具有时效性的社会救助方案提供新的思维路径。     

Sickness absence and health care in an economic federation

This paper addresses vertical fiscal externalities in a model where the state governments provide health care and the federal government provides a sickness benefit. Both levels of government tax labor income and policy decisions affect labor income as well as participation in the labor market. The results show that the vertical externality affecting the state governments’ policy decisions can be either positive or negative depending on, among other things, the wage elasticity of labor supply and the marginal product of expenditure on health care. Moreover, it is proved that the vertical fiscal externality will not vanish by assigning all powers of taxation to the states.      

大学生诚信教育现状及教育对策

社会诚信的缺失、诚信约束机制的缺乏以及高校诚信教育的滞后，导致近年来大学生中出现了弄虚作假、恶意欠费、拖欠贷款和随便违约等诚信缺失的现象。为培养出新一代具有诚信品质的高素质大学生，应加大诚信宣传力度，营造良好的诚信氛围；加强诚信道德教育，培养诚信理念；完善大学生诚信机制，健全诚信评价体系。     

从缺失到凸显:社区参与旅游发展研究脉络

国内外的研究者目前都逐渐把社区及其居民作为旅游发展的主体,社区参与也因之成为旅游可持续发展的关键要素.本文在对社区参与研究脉络和走向进行分析的基础上,揭示出社区参与理论共识的达成经历了"从缺失到凸显"的过程.在对社区参与的关注方面,中国和西方的研究具有各不相同的历程.     

Tensions in local government employment relationships

Abstract

A wide variety of initiatives characterized under the umbrella term of new public management have been introduced over the past two decades to improve efficiency and cost-effectiveness in the public sector. The implications of these initiatives for public sector employment relationships have been the subject of on-going debate. This article contributes to this debate through examining how employees within local authorities are managed in a time of personal crisis with a particular focus on long-term sickness absence in the context of increased management drives for efficiency under the NPM agenda. The findings reveal that for managers in two local authorities that form the focus of this study there is a tension in struggling to achieve a workable balance between the needs of employees and wider operational requirements, resulting in role ambiguity for line managers and detrimental effects for vulnerable public service workers.     

武汉城市圈物流企业品牌建设缺失成因分析

针对目前武汉城市圈一些物流企业品牌意识差,品牌建设尚未形成系统,物流企业品牌效益还没有完全显现等状况。在分析武汉城市圈物流企业品牌建设缺失成因的基础上,提出了相关对策。     

我国注册会计师审计独立性缺失分析及优化

独立性是审计的最本质特征,也是注册会计师保证社会审计工作顺利进行的必要因素。假如注册会计师具备了独立性的特质,其对于审计工作才有可能做出正确的审计结论。为保持并进一步提高CPA审计的独立性,应当加强会计师事务所和注册会计师自身的独立性建设,完善CPA审计的内外部环境,除此之外,我国还应强化监督机制,提升对违规的惩处力度,改进审计收费规定,重建审计委托模式,对会计师事务所实施有效的轮换机制等。     

纵论大学生中国传统文化的审美缺失

当下,许多大学非中文专业学生普遍存在着一种中国传统文化审美缺失的现象。本文试图追本溯源,探寻到大学生审美缺失背后的主客观根源,并试图从中找到标本兼治的方法。其中最重要的解决途径是需要国家社会的舆论导向、学校理念和制度、院系的管理、教师身体力行的演绎和不倦的教诲、以及学生的心灵接受等各个方面紧密配合,从源头下手讲求次第,方能一改大学生中国传统文化审美缺失的现状。     

过度劳动视阈下员工隐性缺勤的经济损失研究

对1 934名企业员工的调查研究显示,随着工作时间的推移,员工工作效率曲线呈“倒U”型。通过测算可知,员工人均生产率损失为3 87224元,是实际缺勤造成的工资性收入损失的36倍。而“过劳”以及劳动时间对生产率损失的影响较大,且作用效果显著。当员工身心俱疲的频率达到一月数次及以上时,以及每日劳动时间不足7小时或超过11小时,员工生产率都会受到显著影响。     

Semi‐efficient valuations and put‐call parity

We propose an approach to the valuation of payoffs in general semimartingale models of financial markets where prices are nonnegative. Each asset price can hit 0; we only exclude that this ever happens simultaneously for all assets. We start from two simple, economically motivated axioms, namely, absence of arbitrage (in the sense of NUPBR) and absence of relative arbitrage among all buy‐and‐hold strategies (called static efficiency). A valuation process for a payoff is then called semi‐efficient consistent if the financial market enlarged by that process still satisfies this combination of properties. It turns out that this approach lies in the middle between the extremes of valuing by risk‐neutral expectation and valuing by absence of arbitrage alone. We show that this always yields put‐call parity, although put and call values themselves can be nonunique, even for complete markets. We provide general formulas for put and call values in complete markets and show that these are symmetric and that both contain three terms in general. We also show that our approach recovers all the put‐call parity respecting valuation formulas in the classic theory as special cases, and we explain when and how the different terms in the put and call valuation formulas disappear or simplify. Along the way, we also define and characterize completeness for general semimartingale financial markets and connect this to the classic theory.