完善我国个人所得税制的思考

个人所得税是调节国家与个人利益分配关系的重要杠杆,随着我国经济的快速发展、居民收入水平的大幅提高,个人所得税将是一项最有前途、最有发展潜力的税种。但我国个人所得税政策不尽人意,执行起来既失公平,又欠效率。文章分析了我国个人所得税制存在的问题,提出了相应的对策。     

解苦以求安宁：韧性视角下老年人的临终生命质量探究

随着人口死亡模式的转变与老龄化进程的加快,老年人的临终生命质量已成为大众关注的社会问题。本研究参考“身心灵平衡”韧性整合模型构建分析框架,运用半结构式访谈法与实物分析法,深入探索影响老年人临终生命质量的风险性与保护性因素及其作用路径。研究指出,身体的衰弱与疾痛和心理的情绪困扰是老年临终生命质量的风险性因素,它们均会损害老年人原有的平衡状态,且身心二者的负面影响存在相互强化的作用;而内在的灵性能力和外在的社会支持作为保护性因素,能够帮助老年人增强死亡准备、重构生命状态。基于上述结论,研究从身心社灵四个维度重点讨论了社会工作介入老年安宁疗护的发展方向。     

"革命"之途:现代中国知识分子的入世选择——鲁迅瞿秋白比较论

鲁迅与瞿秋白分属“五四的一代”和“大革命的一代”,他们具有类似的家庭背景及早年经历;在现代中国“革命”路径的选择中,鲁迅一生坚守文化批判和思想革命的入世向度,瞿秋白则由思想革命走向政治革命并为之献身;作为现代中国的两位杰出人物,鲁迅和瞿秋白的主体世界具有勃郁的中国现代知识分子精神特性,表现出“战士”气质和反思性特征,他们以各自的入世方式承负沉重的社会担当。     

Opting out of workers’ compensation: Non-subscription in Texas and its effects

Journal of Risk and Uncertainty - Texas is the only state that does not mandate that employers carry workers’ compensation (WC) insurance coverage. In place of traditional WC, companies can...     

Transparency and Resource Allocation of Grassroots Nonprofits in China

VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - Organizational transparency has become a prominent concern for the nonprofit sector as it expands globally. Transparency...     

ON EQUILIBRIUM PLAYER ORDERING IN DYNAMIC TEAM CONTESTS

We study equilibrium player ordering in a dynamic all-pay contest between two teams. The contest lasts two periods, and each team consists of two players who perform in different periods on behalf of their teams. The team with the higher aggregate output wins the prize, which is a public good to its players. Each team has one stronger player and one weaker player, and the two teams can differ in their values of the prize. The teams maximize their winning odds by strategically assigning their players to different periods. We find that when the intrateam heterogeneity in player ability is not excessive, the teams would allocate their stronger players to the late positions as the “anchormen.” When both the intrateam ability gap and interteam heterogeneity in teams' values become excessively large, the team with high value always places its stronger player in the early position, who will place a large bid to preempt late competition. (JEL C7, D7, D8)     

居民养老保险:参保主体、筹资与待遇水平

本文从参保结构、筹资水平和待遇水平等3个方面对城乡居民养老保险制度进行了分析。研究发现,在参保结构方面,伴随着城镇化率的提高,居民养老保险参保人数的相对比例在下降;在筹资水平方面,个人缴费水平过低,其主要原因是财政补贴资金激励性不足,从而需要在进一步提高财政补贴的同时,优化补贴结构,提高对个人缴费的激励作用;在待遇方面,居民养老金总体水平较低、但增长幅度较大,与职工待遇相比,替代率的差距要远远小于绝对额的差距。     

女性异化:论苏青的创作特色及影响

苏青从女性自身批判,即从女性自我价值的失落、男权意识的制约、女性男性化这三个方面批判了女性异化。苏青创作独特之处在于展现了现代女性不仅要承受社会对个体的一般重压、而且更要承受来自以男权意识为核心的文化性别歧视的重大压力。     

Stereotype and National Attachment in Hong Kong Chinese Context: A Moderated Mediation Model of Perceived Inter-group Relationship and Age

The present study investigated the relationship between Hong Kong people’s stereotype toward Mainland people and their own national attachment (i.e., national identity, constructive patriotism, and uncritical patriotism). The role of inter-group relationship as mediator and age as moderator of that relationship were also tested. A total of 1753 local Hong Kong people aged 17–80 (mean age = 20.35 years, SD = 5.02) completed anonymous questionnaires regarding their stereotypes toward Mainland people, inter-group relationship with Mainland people, and national attachment. As expected, stereotypes toward Mainland people, inter-group relationship and national attachment showed significant positive associations with each other. More interestingly, it was found that the inter-group relationship mediated the relationship between stereotypes toward Mainland people and three domains of national attachment, with this indirect link being weaker for younger Hong Kong adults than for older Hong Kong adults. Implications of the present findings for future research are discussed, as well as potential interventions for increasing subjective national attachment to China, especially in young Hong Kong people.     

Neighbor sum distinguishing list total coloring of subcubic graphs

Let \(G=(V, E)\) be a simple graph and denote the set of edges incident to a vertex v by E(v). The neighbor sum distinguishing (NSD) total choice number of G, denoted by \(\mathrm{ch}_{\Sigma }^{t}(G)\), is the smallest integer k such that, after assigning each \(z\in V\cup E\) a set L(z) of k real numbers, G has a total coloring \(\phi \) satisfying \(\phi (z)\in L(z)\) for each \(z\in V\cup E\) and \(\sum _{z\in E(u)\cup \{u\}}\phi (z)\ne \sum _{z\in E(v)\cup \{v\}}\phi (z)\) for each \(uv\in E\). In this paper, we propose some reducible configurations of NSD list total coloring for general graphs by applying the Combinatorial Nullstellensatz. As an application, we present that \(\mathrm{ch}^{t}_{\Sigma }(G)\le \Delta (G)+3\) for every subcubic graph G.