Revisiting the effectiveness of the employment‐oriented welfare state: Considering the quality of employment achievement

The purpose of this study was to examine the effectiveness of an employment‐oriented welfare state. While previous studies have focused on employment growth, this study considers the quality of employment, especially its mediating impact between public social expenditure and fiscal soundness. Three‐step mediated regression analysis was conducted on a data sample from 19 developed countries from 1991 to 2013. The results show that while public social expenditure negatively affects fiscal soundness, if it promotes total and part‐time employment, it can positively affect fiscal soundness. However, when the incidence of involuntary part‐time employment is high, public social expenditure and its impact on employment performance no longer guarantee fiscal soundness. This study addresses the importance of promoting not only employment growth but also employment quality to secure fiscal soundness.     

系统化逻辑的基本概念

逻辑是对于推理的结构特性的研究。本文着重讨论和辨析了现代逻辑系统的一些基本概念，如演绎有效性，真与可靠性，逻辑系统的句法，逻辑系统的语义，逻辑系统的元逻辑，等等。     

以目的与背景知识为双条件的逻辑AKC

首先,我们构造以目的和背景知识为双条件的条件句系统AKC,给出它的一些证明论结果。其次,我们引入有序邻域语义,给出描述AKC的特征公理和推理规则的框架条件,证明AKC相对这些框架条件是框架可靠的。最后,我们证明AKC相对这些框架条件也是框架完全的。     

Empirical Analysis of Fiscal Soundness and Public Social Expenditure: A Lesson for the Future Direction of the Korean Welfare State

The aim of this paper is to investigate the relations between fiscal soundness and public social expenditure in advanced welfare states so as to reconsider the conventional wisdom that welfare expenditure aggravates national finances. Through this, I propose the clues of building the sustainable Korean welfare state. I focus on the interdependent relationship between fiscal soundness and public social expenditure based on fiscal sociology. Considering this interaction, I form two sets of simultaneous equations models and employ a special statistical method, three‐stage least squares (3SLS). The results regarding the causal relationship between fiscal soundness and public social spending indicate that, if public welfare spending is increased, fiscal health is damaged. However, as many comparative social policy researchers have pointed out, outcomes of welfare states differ from country to country according to the composition of public welfare spending. Specifically, some welfare states with priority given to social services such as vocational training or childcare services have maintained the stability of public finance. By extension, we can say that public social expenditures have a positive influence on fiscal soundness based on the composition of social expenditures. Finally, it is possible to create financially sustainable welfare states.     

公允价值变动会影响审计收费吗?——基于沪市A股上市公司的经验研究

公允价值计量模式在提高会计信息相关性的同时,如何保证其可靠性是理论和实务界关注的焦点。外部审计对保障会计信息可靠性发挥着至关重要的作用,而审计收费在一定程度上反映了审计师的谨慎程度和审计力度。文章研究了2008—2010年沪市A股上市公司公允价值变动损益对审计收费的影响,发现公允价值变动损益绝对值越大,审计收费越高;公允价值变动损益的正负值对审计收费产生影响,公允价值变动损益为正值时其对审计收费的影响更加显著;由十大会计师事务所审计的公司,其公允价值变动损益对审计收费的影响显著高于非十大事务所审计的公司。     

大学新生心理健康教育

高等教育从精英教育到大众化教育转型，大学新生心理素质呈现新的特点。引导大学新生正确评价自我，努力培养健全的心理素质，必须通过科学有效的学校心理健康辅导教育及加强大学新生心理健康教育才能实现。     

论我国刑法司法解释的不足与完善

刑法司法解释在弥补我国刑法立法的不足、保持刑法的稳定、克服刑法规范的抽象性等方面发挥了巨大的作用。但我国现行的刑法司法解释违背罪刑法定原则,立法化、抽象化的现象十分严重。同时,刑法司法解释之间、刑法司法解释与我国刑法理论的通说之间存在着明显的冲突。部分刑法司法解释的方法也存在严重的不足。因此,司法机关对刑法进行司法解释必须遵循罪刑法定原则、合理性原则、明确性原则。     

形式系统的可靠性和完全性问题

语法完全性仅与一个形式系统的语法构造相关,经典命题逻辑的有代入规则的系统是语法完全的,无代入规则的系统不是语法完全的。将全称概括规则作为初始规则的系统是否限制对该规则的使用可导致系统相对于通常的语义解释是否具有强可靠性。对必然化规则和模态逻辑系统来说有类似的结果。     

校园文化建设对少数民族大学生心理健康教育的影响

校园文化作为人类社会文化的重要组成部分,无疑会对校园成员特别是学生的心理健康造成一定的影响。本文分析了少数民族大学生心理健康的特点,论述了校园文化建设对少数民族大学生心理健康教育的影响,对于高等学校培养人才、特别是培养少数民族优秀人才,发展民族教育,繁荣社会主义文化,具有一定的意义。