税务行政裁量权的理论阐释、行为纠偏与路径选择

税法中不确定概念下的理论空间以及税务行政的实践需求共同营造了税务行政裁量的制度空间，而不规范的税务行政裁量则为不规范的税收执法提供了操作机会。通过对税法文本中不确定概念理论缘由的寻求，以及税收征管中实践动因的梳理，税务行政裁量权的规范化确有必要性。为达成税法运行各司其职中的彼此制衡，有必要强化比例性原则在税务行政裁量中的运用，以此限制税权介入纳税人私域的范围与限度，并提供明确化的宏观指引；利用行政裁量基准“行政自制”与“规则之治”的双重品质，借助标准化的文本修正，为规范化的税收执法预设行为轨迹、构建外在制约并压缩裁量空间；以纳税人的同意权为基础，设计符合税法特殊性的程序规则，形成立体化的纳税人救济路径。最终形成税务行政裁量权积极运作与规范运行的制度环境。     

Can Children Recognize Bodily Expressions of Emotion?

Journal of Nonverbal Behavior - Past research has demonstrated that children understand distinct emotion concepts and can accurately recognize facial expressions of distinct emotions by a young...     

Efficacy,Action, and Support for Reducing Climate Change Risks

A growing body of research demonstrates that believing action to reduce the risks of climate change is both possible (self‐efficacy) and effective (response efficacy) is essential to motivate and sustain risk mitigation efforts. Despite this potentially critical role of efficacy beliefs, measures and their use vary wildly in climate change risk perception and communication research, making it hard to compare and learn from efficacy studies. To address this problem and advance our understanding of efficacy beliefs, this article makes three contributions. First, we present a theoretically motivated approach to measuring climate change mitigation efficacy, in light of diverse proposed, perceived, and previously researched strategies. Second, we test this in two national survey samples (Amazon's Mechanical Turk N = 405, GfK Knowledge Panel N = 1,820), demonstrating largely coherent beliefs by level of action and discrimination between types of efficacy. Four additive efficacy scales emerge: personal self‐efficacy, personal response efficacy, government and collective self‐efficacy, and government and collective response efficacy. Third, we employ the resulting efficacy scales in mediation models to test how well efficacy beliefs predict climate change policy support, controlling for specific knowledge, risk perceptions, and ideology, and allowing for mediation by concern. Concern fully mediates the relatively strong effects of perceived risk on policy support, but only partly mediates efficacy beliefs. Stronger government and collective response efficacy beliefs and personal self‐efficacy beliefs are both directly and indirectly associated with greater support for reducing the risks of climate change, even after controlling for ideology and causal beliefs about climate change.     

Constrained vs unconstrained labor supply: the economics of dual job holding

This paper develops a unified model of dual and unitary job holding based on a Stone-Geary utility function. The model incorporates both constrained and unconstrained labor supply. Panel data methods are adapted to accommodate unobserved heterogeneity and multinomial selection into six mutually exclusive labor supply regimes. We estimate the wage and income elasticities arising from selection and unobserved heterogeneity as well as from the Stone-Geary Slutsky equations. The labor supply model is estimated with data from the British Household Panel Survey 1991–2008. Among dual job holders, our study finds that the Stone-Geary income and wage elasticities are much larger for labor supply to the second job compared with the main job. When the effects of selection and unobserved heterogeneity are taken account of, the magnitudes of these elasticities on the second job tend to be significantly reduced.     

Myriad potential for mentoring: Understanding the process of transformational change through a gender equality intervention

This article contributes to understanding transformational change towards gender equality by examining the transformational change potential of a mentoring programme for women, a type of gender equality intervention both criticized and praised for its ability to bring about change. Drawing upon an empirical case study of a mentoring programme for women academics in a Dutch university, we explore three dimensions of transformational change: organizational members (i) discussing and reflecting upon gendered organizational norms and work practices; (ii) creating new narratives; and (iii) experimenting with new work practices. Our findings indicate five specific conditions that enable transformational change: cross‐mentoring, questioning what is taken for granted, repeating participation and individual stories, facilitating peer support networks and addressing and equipping all participants as change agents. We suggest that these conditions should be taken into account when (re)designing effective organizational gender equality interventions.     

离退休职工养老问题探讨

离退休职工的养老问题是目前我国所面临的亟待解决的重大问题.要解决这一问题,必须充分发挥国家、家庭、社区、单位和个人的作用,建立国家、家庭、社区、单位、个人五个层次相结合的养老体系.     

Changing Frameworks in Attitudes Toward Abortion

For more than two decades, legal abortion has been the subject of heated political debate and adversarial social movement activity; however, national polls have shown little change in aggregate levels of support for abortion. This analysis examines how the determinants of abortion attitudes have changed between 1977 and 1996, using data from the General Social Surveys. While in early time periods, whites were more approving of abortion than blacks, that pattern had reversed by the late 1980s. After controlling for other factors, older people are more accepting of abortion throughout the two decades, while gender is generally unrelated to abortion views. Catholic religion weakens slightly as a predictor of abortion attitudes, while religious fundamentalism and political liberalism increase in explanatory power. The associations between attitudinal correlates and abortion approval also change over this time period. Religiosity becomes a less powerful predictor of abortion attitudes, while respondents' attitude toward sexual freedom and belief in the sanctity of human life increase in their predictive power. Support for gender inequality remains a weak but stable predictor of abortion attitudes. This pattern of results suggests that the public is influenced more by the pro-life framework of viewing abortion than by the pro-choice perspective.     

Frontier spaces of vulnerability: Regional change,urbanization, drought and fire hazard in Santarém,Pará, Brazil

Fire hazard is a mounting concern in tropical rainforests of the Brazilian Amazon and has raised awareness within the science community of the links between agricultural fire use, drought and accidental fire. As a result, fire is being addressed as a crisis event with mitigation focused on those who light fires, particularly smallholder agriculturalists. Little attention is paid to the historical and ongoing ways in which Amazon landscapes and peoples have been made more susceptible to fire. Frontier regions of the Brazilian Amazon serve a variety of functions within the larger Brazilian society, including as extractive reserves for economic development, as social safety valves to reduce population pressures, and as areas to support urban regional integration. Each of these functions has impacted frontier environments in ways that create more flammable landscapes and/or shape the vulnerability of people to fire hazard. This paper uses a case study inthe Brazilian Lower Amazon to understand how vulnerability to fire hazard develops. It argues that if fire mitigation remains centered on fire as a crisis event, an understanding of what constitutes frontier spaces of vulnerability, both in landscape and in populations, will be limited.     

Frustration in Infancy: Implications for Emotion Regulation,Physiological Processes,and Temperament

A study sample of 162 six‐month‐old children was selected from a larger sample of 346 infants on the basis of parents' report of their infants' temperament and a laboratory assessment of temperament. Infants were classified as easily frustrated and less easily frustrated and compared on a number of emotion regulation, physiology, and temperament measures. Results indicated that male and female infants were equally likely to be classified as frustrated and less easily frustrated; however, male infants were less able to regulate physiologically. Easily frustrated infants used different emotion regulation strategies and were observed to be less attentive and more active than less easily frustrated infants when observed in the laboratory. These infants were also characterized by their parents as more active, less attentive, and more distressed to novelty. Infants classified as easily frustrated were more reactive physiologically and less able to regulate physiological reactivity than their less easily frustrated counterparts. It is hypothesized that this cluster of characteristics may constitute a unique temperamental type that may have implications for other types of behavioral functioning. Limitations of the study are that observations are based on a single brief assessment of the infant, modest effect sizes were found, and the study is cross‐sectional.