孟子“守约”及其在宋明理学诠释中的分歧与流变

“守约”是孟子提出的一个概念,“守约”就是“守心”。和孔子的“心性”之学相比,“守约”过分地强调了“仁”,而忽视了“礼”,有“重内轻外”的特点。孟子认为,只要能“守约”、“发明本心”,就有了成圣成贤的可能性,“守约”开启了“心学”传统。在宋明理学中,朱、陆在解释“守约”时产生了分歧,反映了理学与心学在经典诠释上的差异,陆象山还把“守约”发展成“易简之学”。阳明心学也继承了“守约”,但其“致良知”学说,更加丰富完善了这一理论。     

Power,justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners

We explored the moderating roles of legitimate and coercive power held by the tax authority in the relationship between procedural justice, trust in the tax authority, and voluntary tax compliance. Drawing from fairness heuristic theory and the slippery slope framework of tax compliance, we predicted that procedural justice fosters voluntary tax compliance, particularly when legitimate power of the tax authority is low and when coercive power of the authority is high. Moreover, we predicted that these interactive effects are mediated by (cognition-based) trust. Finally, we predicted that coercive power of the tax authority is positively related with enforced tax compliance. The results of a field study among Ethiopian business owners supported most predictions. This research is among the first to integrate social–psychological and deterrence-related factors to understand tax compliance behavior in a developing country.     

Compliance costs caused by agency action? Empirical evidence and implications for tax compliance

Compliance costs of taxpayers should not only be affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of authority behavior on the burden of complying with tax regulations. Using survey data of Belgian businesses, we develop an estimation strategy to overcome simultaneity bias by the construction of proxy variables. According to our estimate, a customer-unfriendly tax administration increases the average compliance burden by about 27%. Our outcome has interesting implications for further research. First of all, authority behavior does not only affect “soft” tax compliance factors like fairness and trust, but also “hard” aspects like costs. Second, the distribution of administrative cost burdens between the taxpayer side and the authorities may be important regarding the cost-efficiency of the tax system as a whole.     

Developing a compliance‐based approach to address error,evasion and fraud in social security systems

To support the improved administration of social security programmes, this article presents a preliminary compliance risk management (CRM) model for social security institutions to use as a tool to help address the operational challenges of error, evasion and fraud. Within the model, error, evasion and fraud are collectively referred to as issues of non‐compliance. The model's framework addresses non‐compliance in an integrated manner with regard to the main functions of contribution collection and benefit administration. The model aims to facilitate tackling these important issues by better permitting the identified challenges to be prioritized and, thereafter, addressed based on the assessed severity of their impacts and the cost‐effectiveness of the selected responses. Three generic types of intervention are recommended to tackle non‐compliance worldwide: prevention, detection and deterrence. The article's objective is to contribute to ongoing work to develop an encompassing CRM framework for all social security systems.     

国际司法机构判决的执行监督机制

随着全球化和一体化的深入发展,司法化已经成为当代国际法的重要特征之一。国际司法机构在和平解决国际争端乃至国际法中的地位和作用日益受到重视,而其作用的切实发挥取决于判决的遵守与执行。通常自愿执行国际法院的判决是承认国际法院管辖权的必然结果,但设立判决执行监督机制也是必要的。通过着重介绍国际司法机构判决执行监督机制的性质,比较主要国际司法机构判决执行监督的程序及有关实践,分析判决执行监督机制对国际法,乃至整个国际社会的作用,揭示可能存在的问题,并得出如下结论:首先,国际司法机构的判决执行监督机制与国际法的监督执行类似,但与国内法的执行存在根本区别;其次,判决执行监督机制的效用受多重因素的影响;最后,有效的判决执行监督机制可能加剧国际司法机构的分散化激增造成的国际法碎片化问题,如何正确的看待和解决这个问题。     

证券公司合规部门刍议

合舰风险管理作为一门独特的风险管理技术，正在与证券公司其他风险管理—起被纳入到证券公司全面风险管理框架之中。对合规部门职责进行界定，理清其与证券公司其他部门的关系，探讨合规部门建立的模式，将有助于证券公司的规范经营和持续发展。     

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients’ regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients’ regulatory focus.     

Performance Assessment in Support of the 1996 Compliance Certification Application for the Waste Isolation Pilot Plant

The conceptual and computational structure of a performance assessment (PA) for the Waste Isolation Pilot Plant (WIPP) is described. Important parts of this structure are (1) maintenance of a separation between stochastic (i.e., aleatory) and subjective (i.e., epistemic) uncertainty, with stochastic uncertainty arising from the many possible disruptions that could occur over the 10,000-year regulatory period that applies to the WIPP, and subjective uncertainty arising from the imprecision with which many of the quantities required in the analysis are known, (2) use of Latin hypercube sampling to incorporate the effects of subjective uncertainty, (3) use of Monte Carlo (i.e., random) sampling to incorporate the effects of stochastic uncertainty, and (4) efficient use of the necessarily limited number of mechanistic calculations that can be performed to support the analysis. The WIPP is under development by the U.S. Department of Energy (DOE) for the geologic (i.e., deep underground) disposal of transuranic (TRU) waste, with the indicated PA supporting a Compliance Certification Application (CCA) by the DOE to the U.S. Environmental Protection Agency (EPA) in October 1996 for the necessary certifications for the WIPP to begin operation. The EPA certified the WIPP for the disposal of TRU waste in May 1998, with the result that the WIPP will be the first operational facility in the United States for the geologic disposal of radioactive waste.     

中国个人所得税纳税遵从实证分析

本文回顾了国内外学者对于纳税遵从问题的研究成果,在分析A-S模型的基础上,结合中国的统计数据,建立计量经济学模型,使用面版数据,分析了个人所得税的逃税规模和纳税遵从度问题,并分析影响纳税遵从的因素。我们发现该模型基本符合中国的情况,但有些问题需要进一步研究。     

Management of quality assurance in clinical trials

Good Clinical Practices (GCP) were first established by the FDA and are now actively implemented by different countries. This becomes necessary as multinational large clinical programs are more complex, involving a large diversity of personnel and locations, with different practices of medicine and local regulatory requirements.

The responsibility of an independent Quality Assurance (QA) organization is to oversee the quality and integrity of research activities, and to assure compliance with company's regulatory requirements, and ethical considerations in order to facilitate worldwide registration of new compounds. The goal of a Clinical QA group is to provide continuous assistance to monitoring teams and investigators to ascertain authentic and reliable clinical trials. The Clinical QA programs must be flexible, calling for active communication and good understanding of quality requirements.

Clinical auditing is one of the instruments of Clinical QA. Study audit activities begin with the protocol, encompass all facets of the clinical trial and end with the final study report.

The focus of the presentation is geared towards auditing activities at investigator's site, purpose of which is to ensure that data gathered in the final clinical study report reflects the raw data collected at the source.