Labour and international accounting standards: A question of social justice

As the international guardian of social justice, the ILO is witnessing a global revolution in accounting, which has culminated in international accounting standards (IAS-IFRS). Previously, accounting measured the economy in relation to the capacities and responsibilities of workers and their employers. Today, the exact opposite is the case: the IAS-IFRS no longer measure work and enterprises, referring instead to the abstract concept of a cybernetic entity capable of constant restructuring, at the cost of unprecedented inequality. The author points to the incoherence of this system and to the need to restore the full carrying value of labour.     

Factor Structure and Reliability of the Advantages of Children Scale with Latino and Caucasian Male Emerging Adults

Abstract

Based on the value of children theory, the purpose of this study was to develop and establish the factor structure and internal consistency reliability of the Advantages of Children Scale (ACS), a self-report measure of a modification of Hoffman and Hoffman’s value scheme of the psychological needs children meet for their parents. Data were collected from 685 emerging adult men identifying as Latino or Caucasian who were not parents. Results of the confirmatory factor analysis found a good fit for the six hypothesized subscales on the ACS: connectedness, expansion of self, family heritage, adult status and social identity, development of self, and family maintenance. We discuss potential applications of the measure in research and practice.     

Women Underrepresentation in R&I: A Sector Program Assessment of the Contribution of Gender Equality Policies in Research and Innovation

Despite decades of efforts to achieve gender equality in research and innovation (R&I), all EU member states still face remarkable difficulties in driving forward the development of their innovation system while at the same time improving gender equality by using all the available research potential. In this paper we focus on the development of the share of women researchers in four national innovation systems, i.e. in Austria, Denmark, Hungary and Spain in the time period 2005-2015. The four selected cases represent countries with significant differences in their innovation capacity, gender regimes and progress of gender equality in R&I. A qualitative comparative analysis (QCA) is carried out to conduct a sector program evaluation based on statistical data and qualitative studies to understand the dynamic development of the proportion of women researchers. The study aims to provide insights into the aggregated gender equality interventions and policies implemented in the four countries studied and their contributions to the development of the proportion of women scientists at the structural level. The analysis reveals that the development of the share of women researchers during the studied period has been particularly influenced by contextual factors, namely the relative size of the business enterprise sector and the share of women among holders of tertiary education. While this is the case, it is found that gender equality interventions need to be more widespread and more effectively designed to be a strong contributing factor to an increasing representation of women in R&I.     

EVALUATING THE IMPLEMENTATION OF THE PRISON RAPE ELIMINATION ACT (PREA): A “LESSONS LEARNED” APPROACH

The Prison Rape Elimination Act (PREA) was designed to address sexual violence in prison. While previous has focused on sexual violence occurring in correctional facilities, there has been a dearth of studies that document the expertise, experience, or reflections of program following the cimplementation of PREA- within a correctional system. The current study utilizes a “lessons learned” approach to discuss the impact of the PREA Demonstration Project on a state prison system that includes 19 correctional institutions. Results indicate the benefits of merging the philosophical orientation of key stakeholders, establishing benchmarks, and the need for partnerships with prosecutors. A comparison of the perceptions of correctional administrators, inmates, and front-line correctional officers regarding PREA is included. Also featured are the “lessons learned” from the implementation of PREA into four prison sites, along with the concept of building trust and the impact of lockdowns due to staff shortages.     

The red and the black: China’s social credit experiment as a total test environment

China's social credit system is an unusually explicit case where technology is used by multiple actors to turn human behavior into a test object on behalf of the state's goal of modifying the larger social environment, making it an intriguing setting for thinking about the new sociology of testing. This article considers how China's search for a usable “credit” score to both allocate financial resources and explicitly measure a citizen's trustworthiness creates an emergent experimental system of governance similar to, yet not quite captured by, the kinds of experimental processes observed in literature on the platform as a form of market-based governance. As a site where “seeing like a state” and “seeing like a market” converge, the social credit system is a vantage point for observing the changing relationship between moral and economic domains in an era of digital platforms. The article highlights the experimental quality of the system and its emerging system of governance structured around reward and punishment and argues that strategic ambiguity, institutionalized through the affordances of digital platforms, is an important part of the design of this large-scale social experiment.     

价值链网络结构范型下社区公共物品协同供给创新

社区公共物品供给治理本质上是一个开放演化、利益关联、耦合自洽和情境适应的复杂网络系统。由于供给手段智慧化、供给过程复杂性、个体能力失败和主体关系不确定性，传统由单中心主导的分立、单一和线性供给模式不能对整体网络化供给问题给出有效释义和策应方案，需要引入价值链网络结构治理新范式。从价值链理论出发，社区公共物品供给是适应协同供给的价值链网络结构系统，价值链网络系统理论与社区公共物品协同供给具有内在契合性。价值链网络结构范型下社区公共物品协同供给的内在要求体现在现实问题逻辑、供给价值诉求和主体关系博弈三方面；价值系统表征为克服供给碎片化、提供“三变”供给路径和技术手段嵌入支撑；构建基础体现在良好的社区文化、坚实的网络基础和规范的政治环境。建构多中心价值链网络协同供给模型，需要从管理协同、运作协同以及消费反馈协同三个层面展开施加管控。     

Negotiating Density and Financing Public Goods in Vancouver and New Taipei City: A Development Rights Perspective

ABSTRACT

This article examines two density-based value-capture mechanisms – community amenity contributions (CAC) in Vancouver, Canada, and transfer of development rights (TDR) in New Taipei City, Taiwan – that planners use to finance public goods. To understand the differences in the design of the mechanisms, negotiating dynamics, actors involved, and types of public goods financed, we propose three perspectives on development rights: absolute ownership, bundle of rights, and public asset. We find that the public asset perspective underpins Vancouver’s CAC, whereas in New Taipei City’s TDR development rights are treated more as a commodity, a concept rooted in the absolute ownership perspective.     

人化自然背景下自然的目的性新论

自然有没有目的性，如果有的话，是在什么意义上讲的，自然的目的性是否具有层次性，我们应该如何对待这些不同形态的自然及其目的性，等等。这个问题，不同的价值观和思维方式的回答是不同的。一般来说，机械论和传统唯物主义是否定自然的目的性的，西方传统中占主导地位的理性主义往往形成自然与社会、物质和精神、理性与非理性等等二元因素的对立。而儒家、马克思的实践哲学明确主张，或从现代现象学可以推断出，自然界不但存在着目的性、主体性，而且存在着它们的差异性，如马克思强调在实践活动的基础上自然与历史的一体化，而儒家的仁爱是有差等的爱，不是墨家所说的具有绝对主义倾向的“兼爱”。也就是说，自然界中的一切生命，按照从高到低的价值顺序，微生物、植物、普通动物、人，都是具有独立的意志和价值的生命体。在道德的理想性、超越性上，它们是平等的，都是爱和尊重的对象，而在现实性上，它们对人的价值是不同的，人们对待它们的态度也应该是不同的，即是有差等的。     

新媒体影响力对雾霾风险感知的作用机制

基于“2017年中国城市化与新移民调查”随机调查数据，通过已有文献构建新媒体影响力和雾霾风险感知指标，采用中介效应模型验证并探索新媒体影响力对雾霾风险感知的影响及其作用机制。研究发现:提高新媒体影响力，能有效降低雾霾风险感知，而政府环保评价起着显著的中介效应的作用；并且新媒体影响力可划分为官方媒体影响力和非官方媒体影响力；官方媒体影响力不仅直接影响雾霾风险感知，而且通过政府环保评价间接对其产生影响；而非官方媒体影响力仅通过政府环保评价对雾霾风险感知产生间接影响。因此，媒体融合时代下，提升公众对官方媒体使用频率，拓宽官方媒体信息发布喋道，完善公开透明的信任机制，同时加强对非官方媒体的信息监督和信息反馈机制，完善政府风险沟通机制，对现阶段中国环境风险的源头治理具有现实意义。     

Beyond tail median and conditional tail expectation: Extreme risk estimation using tail Lp-optimization

The conditional tail expectation (CTE) is an indicator of tail behavior that takes into account both the frequency and magnitude of a tail event. However, the asymptotic normality of its empirical estimator requires that the underlying distribution possess a finite variance; this can be a strong restriction in actuarial and financial applications. A valuable alternative is the median shortfall (MS), although it only gives information about the frequency of a tail event. We construct a class of tail L^p-medians encompassing the MS and CTE. For p in (1,2), a tail L^p-median depends on both the frequency and magnitude of tail events, and its empirical estimator is, within the range of the data, asymptotically normal under a condition weaker than a finite variance. We extrapolate this estimator and another technique to extreme levels using the heavy-tailed framework. The estimators are showcased on a simulation study and on real fire insurance data.