Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain

Sponsoring culture is a long-term profit-generating investment that public policy makers can achieve by means of Pigouvian subsidy or tax schemes. This paper evaluates the effectiveness of the three VAT reforms implemented between 2012 and 2018 (one tax raise reform and two tax cut reforms) in the cultural sector in Spain. We first provide visual evidence and empirical estimates of the tax shifting and the distribution of the VAT burden between consumers and producers. We then use a regression discontinuity design to assess the causal effects of these VAT reforms on performing acts and cinema consumption (both in the extensive and the intensive margin). Several interesting findings arise from our results. First, we find that producers only passed through 45% of the VAT cut to consumer prices. Second, the effect of the 2017 VAT reduction on performing arts slightly increased the number of households consuming these cultural services, whereas the 2018 tax cut on cinema had no significant effect in the number of moviegoers (extensive margin). Third, the cultural spending per household conditional on participation (intensive margin) increased after the two VAT rate reductions. Finally, we test for asymmetries in pass-through with respect to the 2012 tax raise and we find (i) no evidence of prices responding more strongly to increases than to decreases in VAT, (ii) a symmetric response of the number of households consuming these cultural services, and (iii) an asymmetric response of the average cultural spending conditional on participation.     

基于OBE教育理念的土木工程专业英语教学改革实践

为提高土木工程专业学生的英语应用能力和《土木工程专业英语》课程的教学效果，本次教改实践以OBE（成果导向教育）教育理念为教改指导思想，以土木工程专业英语教学为教改对象，设计了土木工程专业英语教学的教学内容、教学组织和教学评价等教学环节，在河北工程大学土木工程专业学生中进行了教改实践。教改实践结果表明，基于OBE的土木工程专业英语教学模式在提升土木工程专业学生英语应用能力方面具有很好的效果。本次教改实践的成果值得本校其他工科专业和其他兄弟院校借鉴。     

Paradox of public sector capacity building: Lessons from MATT2 UK–Bangladesh co‐operation

This study focuses on the Government of Bangladesh and the UK Department for International Development (DFID) public sector capacity‐building project under collaborative public governance. It examines the efficiency and effectiveness of a foreign‐funded and multistakeholder‐led public sector capacity‐development initiative dubbed Managing at the Top Stage 2 (MATT2) project, and how it contributed to the human resource capacity development in Bangladesh. A combination of data from Government sources, in‐depth interviews, focus group discussions, participant observation and author analysis was adopted. The results showed the project to have been largely successful, despite some challenges.     

“四史”教育融入高校思政课教学的五维逻辑进路

历史照亮过去，历史启迪未来。以党史、新中国史、改革开放史、社会主义发展史为核心内容的“四史”教育，是以历史为基础的思想政治教育。从党史、新中国史、改革开放史、社会主义发展史中挖掘思想政治理论课教育资源，对高校传承红色基因、落实立德树人根本任务具有重要的指导意义。以庆祝中国共产党成立100周年为契机，将“四史”教育融入高校思想政治理论课教学，必须遵循相应的逻辑理路：树立正确党史观、坚定理想信念的价值追求是融入的逻辑立场；强化大历史观、理解党的伟大贡献是融入的逻辑方法；坚持内在统一性、把握“四史”教育的整体性逻辑是融入的基本前提；抓住侧重点、精准对接各门大学生思想政治理论课程是融入的逻辑核心；坚持实践逻辑、引导大学生从“四史”中汲取智慧和力量是融入的根本遵循。     

鲍德里亚的消费经济批判及其艺术性变革

在鲍德里亚看来，当代社会在经济现象形态方面表现为消费经济的活跃，需要进行符号经济学批判。当代消费经济具有独特的运行机制，是将各种商品都转化为符号体系的过程，这既是资本的进一步扩展、资本增值的实然逻辑，又是技术理性的渗透、媒介信息的传播，还是物体系的形成、拜物教的深化。消费经济及其奢侈文化从大都市扩散到世界各地，推动了当代商业的发展。当代消费经济令人与人之间关系冷漠，围绕人的不再是实际物品，而是众多意义，需要用结构主义符号学分析其运行机制，采用艺术性变革的方式消除消费异化。艺术能够建构具有救赎作用的乌托邦，不应只为了满足感官刺激，而要通向真理之路，唤醒人的创造潜能，改造消费社会的不合理机制。     

邓小平四川藏区民主改革思想与实践

民主改革是20世纪中后期中国共产党采取协商方式，领导部分边疆民族地区上层人士及劳动人民，开展以废除奴隶制或农奴制、消除剥削压迫、土地改革为中心的社会改造。建国初期，邓小平等依据民主主义的任务，结合民族地区实际，提出采取协商方式、实行宽大措施开展土改的构想。再经总结，提升为民主改革（和平协商土地改革、直接过渡），载之宪法，成为共产党的“既定方针”，改造部分民族旧社会形态。即使采取协商方式开展改革，也有可能遭到反对。针对叛乱，邓小平确定“政治争取为主与军事打击结合”的方针，组织群众，平息叛乱，保障改革、坚决改革。在改革上，邓小平及时作出指示，引导改革顺利开展，确定“发动群众、上层协商”的改革方针。“发动群众”表明改革依靠群众；“上层协商”反映用“赎买”施以改革，从而形成有中国特色的社会改造方式。文章通过对为什么要改革、怎样改革、依靠谁改革，以及如何对待叛乱的分析，阐述了邓小平对民主改革的认识，也是邓小平解决部分民族地区社会形态的理论成果。     

On the Status and Function of Judicial Justice in Social Governance Innovation

Social governance innovation is a basic requirement of China's socialist construction, and an important guarantee that people can live and work in peace and enjoy long-term stability and order. Strengthening and innovating social governance has great significance for the modernization of the national governance system and governance capacity, and this is where judicial justice plays a unique role at the level of government, society, and the individual. That is, judicial justice is the key to transforming governmental functions; the guarantee of a new-type social construction; and the guide to upgrading autonomy at the grass-roots level. To achieve judicial justice, we must popularize the idea of the rule of law, improve judicial work style and innovate judicial institutions.     

万物互联时代的“算法”崇拜与资源配置变革

随着万物互联时代的来临，人类资源配置将被各种人工智能“算法”①所取代。万物互联产生的数据将成为社会资源的重要形态，也是支撑人工智能“算法”的重要基础。数据资源的安全、所有权归属、开发利用效率以及保密等重要议题，将成为民族学、经济学、社会学和心理学等相关学科关注和研究的新热点。我国是一个统一的多民族国家，如何将丰富的民族多样化资源转化为支持万物互联资源网络协同优化配置人工智能“算法”的数据，需要从民族历史、文化、生物、信息处理技术等相关学科做深入的理论和实证研究。在万物互联时代，因资源配置方式与配置机制发生变革，经济学一般不再直接求解资源最优配置的策略集，更多是从理论和实证方面研究资源配置中人工智能“算法”的构造原理、构造条件与影响因素。万物互联时代，社会和谐秩序的构建，需要政府建立和维护万物互联网络的安全防护体系，并对资源配置中人工智能技术演变路径作规范和指引。     

Institutional evolution and abrupt change: Reforming the administration of social assistance in Finland

Historical institutionalist studies have explained institutional change as resulting from critical junctures that interrupt long periods of stability or from endogenous, incremental evolution. Building on these theories, discursive institutionalists have focused on the roles of agency, ideas and discourse as explainers of change. Combining these approaches, this article analyses Finland’s decision in 2014 to transfer the administration of basic social assistance from municipalities to the central government. This study demonstrates that institutional change can be both abrupt and evolutionary. Due to sudden, exceptional political circumstances, the decision in question was made quickly and under pressure, circumventing possible veto players. However, it was possible only because of the incremental, endogenous change that had occurred in the way in which social assistance was administered at the municipal level. It enabled a change in political discourse, which eroded the credibility of the ideational frames that policy actors had previously utilised to reject the centralised model.