降低实体税负能否遏制制造业企业“脱实向虚”

我国制造业金融化是当下备受关注的热点问题,如何遏制制造业企业“脱实向虚”是防范化解重大金融风险、推动经济高质量发展的关键所在。本文借助2009年增值税转型改革准自然实验捕捉实体税负的外生变化,基于A股上市公司数据实证考察了实体税负与制造业金融化之间的因果关系。研究发现,增值税转型改革引发的实体税负下降显著降低了制造业企业的金融化水平;改革对于重资产企业和融资约束较小的企业影响较大,对于轻资产企业和融资约束较大的企业影响则相对不明显。激励机制检验表明,增值税转型改革相对提高了制造业企业实体资产收益率,并引导企业加大了固定资产投资和研发创新投入。本文将为政府部门制定和实施去金融化的相关税收政策提供有益参考。     

City diplomacy and “glocal” governance: revitalizing cosmopolitan democracy

Diplomacy is in trouble. With globalization come global problems. While we live in a twenty-first-century world of interdependence, we face seventeenth-century Westphalian political institutions with defined boundaries and separated responsibilities of nation-states. When we think of diplomacy, we are thinking of state-to-state relations; however, with sovereign obligation and national interest obsession, state-to-state negotiations often fall into “gridlocks”; international policy-making also suffers from “democratic deficits”. David Held offered cosmopolitan democracy as the answer, but his “world government” thesis provides no realistic policy implications.

In very recent years, city-to-city (“trans-municipal”) networks have received significant international recognition as cities are able to cooperate, with concrete actions, on a range of global issues. Surprisingly, scholars of international relations have largely neglected the role of cities in global governance. This paper argues for city diplomacy and “glocal” governance to fill the theoretical gap. It has two purposes: (1) to break the “conceptual jail” of regarding nation-states as the legitimate subject to manage world affairs, and open the door for cities and (2) to revisit the condition of cosmopolitan democracy, and offer a realistic model to revitalize the concept while bypassing the infeasibility of world government. In Part I, as I revisit Confucian philosophy da-tong (great unity), Rosenau's “sovereignty-free” actors and Athenian democracy, I argue that cities are our best hope to transcend nationality for the common well-being of humanity, connect local citizens to global public policy, and move towards cosmopolitan democracy. In Part II, drawing on Dahl's democratic criteria and DeBúrca's “democratic-striving approach”, I will develop two “building blocks” of democracy at the global level – —equal participation and popular control. In Part III, with reference to the “building blocks”, I will conduct a qualitative analysis to evaluate the cosmopolitan characteristics of C40 and develop political justifications for “trans-municipal networks”.     

Promoting Health and Wellness in African American Males through Rites of Passage Training

The current work presents exploratory research findings related to the effectiveness of Let the Circle Be Unbroken, an African-centered “rites of passage” training program, to promote health and well-being in a sample of high-risk, African American males. An abbreviated version of the ADPRC-TADPOLE questionnaire was administered to 39 African American boys, between the ages of 8 and 16 years, who were participating in a community-based “rites of passage” training program. Findings suggest that the Let the Circle Be Unbroken training program is a viable program for improving self-esteem among young African American males. The implications of this research are relevant to the reduction of some health disparities observed among underrepresented populations, especially African American males.     

乾嘉朴学与乾嘉诗派的递变

任何诗歌流派的形成与发展,有其自身的渊源,但其契机的深沉因素无不源于特定时代的特定学术文化背景。乾嘉朴学形成的同时,正是清代诗学发生蜕变的时期。乾嘉朴学有一个历史的发展过程,受其影响,乾嘉诗坛的“格调”说、“肌理”说和“性灵”说,先后入主诗坛,它们随着乾嘉朴学的历史轨迹的演进而递变,体现出各自的独特追求和审美理想。学术研讨与文学流派的互动是这时期的一大文化景观。     

“雅异”的认知现状调查及提高路径研究

英语行文重视“雅异”（elegant variation）表达,有许多“雅异”的手段。通过访谈和分析语料,发现 EFL 学习者由于缺乏必要的指导,“雅异”意识淡薄,同一语义的表达常常千篇一律,在很大程度上导致 EFL 行文缺乏英语味,并制约他们表达水平的提高。该问题甚至在我国英语工作者的作品中也时有发现。文章提出并验证了提高“雅异”意识、夯实词汇基础、加强多元思维训练、有声思维训练和针对性写作练习,可促使 EFL 学习者在观念上重视“雅异”,操作上有章可循,自觉将“雅异”知识转化成能力,从而生成符合英语表达习惯的语篇。     

中日“过劳”问题研究发展历程及特点比较--基于文献计量分析的结果

在文献计量学运用的基础上,对中、日“过劳”问题的发展历程和特点进行了梳理和比较分析。得到中、日“过劳”问题研究相差至少15年,国内研究团队及活跃学者过少,研究的背景以经济学、管理学为主,法学和医学基础薄弱,研究成果质量还有待进一步提高。同时也得到,日本“过劳”问题研究已经步入成熟期,研究领域宽泛,活跃学者众多,其中长期致力于该方面研究的人员较多。     

利用小普查数据对“随机婚配”假定的再检验--兼论Logistic回归系数的可比性问题

使用2005年人口小普查数据研究了独生子女之间的婚配选择问题,发现独生子女更可能与独生子女结婚,且非独生子女也更可能与非独生子女结婚,所以认为独生子女与非独生子女之间“随机婚配”的假定并不符合实际。然而,以往有关生育政策调整的人口预测大都基于这一假定之上,这导致预测结果一方面低估了“双独”和“双非”夫妇的数量,另一方面高估了“单独”夫妇的数量。同时,本文还以独生子女的婚配选择问题为例讨论了嵌套模型中Logistic回归系数的可比性问题。直接比较Logistic回归系数可能导致错误的结论,借助“y?标准化”法和“KHB分解法”可以在一定程度上解决Logistic回归系数不可比的问题。     

“Emasculation nation has arrived”: sexism rearticulated in online responses to Lose the Lads’ Mags campaign

In the spring of 2013 a British feminist campaign sought to have men’s magazines, such as Zoo, Nuts, and Loaded, removed from the shelves of major retailers, arguing that they are sexist and objectify women. The campaign—known as Lose the Lads’ Mags (LTLM)—received extensive media coverage and was the topic of considerable public debate. Working with a data corpus comprising 5,140 reader comments posted on news websites in response to reporting of LTLM, this paper explores the repeated focus on men and masculinity as “attacked,” “under threat,” “victimised,” or “demonised” in what is depicted as a sinister new gender order. Drawing on a poststructuralist feminist discursive analysis, we show how these broad claims are underpinned by four interpretative repertoires that centre around: (i) gendered double standards; (ii) male (hetero)sexuality under threat; (iii) the war on the “normal bloke”; and (iv) the notion of feminism as unconcerned with equality but rather “out to get men.” This paper contributes to an understanding of (online) popular misogyny and changing modes of sexism.     

民族地区农民政治认同：地位、现状和途径--基于“中央一号文件”政策效应分析*

民族地区农民政治认同事关党在民族地区的执政资源及执政地位的巩固。由于经济因素、政治和干部因素、文化因素等的影响,当前民族地区农民政治认同内容不全面,政治认同对象层次性和区域性较为突出,政治认同行为带有较为明显的现实功利性。应当深刻理解并充分发挥“中央一号文件”的政策效应,不断增强民族地区农民政治认同。     

一旦新妆抛旧样--白居易《时世妆》的观察

诗是唐代文学的瑰宝。在诗语中,抒唱着热情与愿望,为唐时的生活轨迹与所生存的环境留下了真实的记录。在这个基点上,以白居易《时世妆》为主,参照妇容图影以及清编御订《全唐诗》相关的时世妆容诗,分由其诗体新乐府的语汇以及其妆容诗语中所描绘的妇女造形、所反映的审美风潮、时世历史的借鉴,考察其作为华风胡化交融迭错的载体、珍贵的社会文化史料的记录,是如何具体而微地见证了其所置身的时代与社会。