税收筹划税法规制的适度性

税收筹划中各方主体复杂利益的并存、冲突和变易,集中体现为国家财政权与国民财产权的对立和协调,并往往导致税收筹划税法规制中的法律"失度,"进而激发税法制度及其运行由"失度"走向"适度"的变革需求。从总体上看,税法对税收筹划的规制呈现"失度-适度"的二元化状态;从税法理论上分析,这一规制状态根源于"个人营利性"与"社会公共性"的基本矛盾。国家追求税法对税收筹划规制的适度性,就是要平衡协调各方利益主体之间的复杂利益关系,尽量缓解和消除这一基本矛盾,以期实现税法对国家财政权和国民财产权的均衡保护。惟其如此,才能构建起新的税收筹划规制分析模式,方才推动中国税收筹划规制制度不断创新。     

中美铁路行业治理制度及其效率的比较分析

本文从铁路行业治理的视角,以铁路企业间的相互依赖性及其行业内协调制度为分析对象,分析中美铁路行业治理制度环境的相似性与差异性,探讨中美铁路行业内协调的制度安排的细节及其差异性,并运用比较制度分析的理论研究中美铁路行业内运营协调的信息体制及其效率差异,分析其清算制度的不同激励效果与适应性差异,阐述其对中国铁路重组的启示。     

Reading your Counterpart: The Benefit of Emotion Recognition Accuracy for Effectiveness in Negotiation

Using meta-analysis, we find a consistent positive correlation between emotion recognition accuracy (ERA) and goal-oriented performance. However, this existing research relies primarily on subjective perceptions of performance. The current study tested the impact of ERA on objective performance in a mixed-motive buyer-seller negotiation exercise. Greater recognition of posed facial expressions predicted better objective outcomes for participants from Singapore playing the role of seller, both in terms of creating value and claiming a greater share for themselves. The present study is distinct from past research on the effects of individual differences on negotiation outcomes in that it uses a performance-based test rather than self-reported measure. These results add to evidence for the predictive validity of emotion recognition measures on practical outcomes.

论港口产业规制契约的重新设计

20世纪70年代以后,在世界范围内出现港口产业规制改革浪潮,竞争机制和私人部门被更多地引入。那么在港口产业规制的新框架下,有必要对规制契约进行重新设计,以满足港口规制实践的需要。对包括价格上限规制、投资规制等在内的港口产业规制契约的核心内容进行了说明,并探讨了契约重新设计中若干关键要素的确定。     

《水浒传》与北宋党争关系初探

从文本细读和文化阐释的角度来探讨《水浒传》与北宋新旧党争之间的对应关系,可以发现,《水浒传》与北宋党争之间主要存在三方面关联:首先,《水浒传》作者感情倾向倒向元祜党人;其次,《水浒传》存在的“尊北黜南”的叙事模式与北宋新旧党中存在的南北之争相对应;再者,《水浒传》存在多处否定新党的言语。     

Parenting Style,Child Emotion Regulation and Behavioral Problems: The Moderating Role of Cultural Values in Australia and Indonesia

Abstract

Research has shown that the congruence of parenting styles with cultural values, rather than parenting styles alone, impacts child adjustment. This study examined if parents’ cultural values moderate the relationships between parenting styles and child outcomes across both an individualist culture (Australia) and a collectivist culture (Indonesia). Three hundred and eighty-seven parents of 2–10-year-old children from both countries reported their parenting styles, the importance of the collectivistic values (security, conformity, and tradition), and their child's emotion regulation and behavioral problems. In both countries, authoritative parenting was associated with higher child emotion regulation and lower levels of behavioral problems, and authoritarian parenting was associated with lower child emotion regulation and higher levels of behavioral problems. Although cultural values did not moderate the relationship between authoritarian parenting and child adjustment, in both countries greater importance placed on tradition attenuated the positive effect of authoritative parenting on child outcomes.     

Innovative approaches to regulating decent work for domestic workers in Côte d'Ivoire: Labour administration and the judiciary under a general labour code

The authors offer a contextualized analysis of judicial decisions rendered during 1971–2013 in Côte d'Ivoire, where domestic work is regulated by a general labour code. Assessments of those decisions, alongside qualitative interviews of institutional actors, elucidate how innovative practices were mainly derived from the code by attentive inspectors and by jurisprudence evolving to treat domestic work like any other. Yet limitations emanating from the inability to grapple with the specificity of domestic work are also identified. Reaffirming that the regulation of domestic work must embrace its duality (work like any other and work like no other), the authors conclude with a call for an international community of learning on decent work for domestic workers.     

Functional and emotional traits of corporate social media message strategies: Behavioral insights from S&P 500 Facebook data

Drawing from literature regarding public engagement, the Elaboration Likelihood Model (ELM), computer-mediated communication research, and emotion psychology, this study examines the effects of companies’ social media communication strategies on public engagement behaviors as indexed by post likes, shares, and comments. Specifically, it investigates how corporate Facebook posts’ functional traits (functional interactivity and vividness) and emotional traits (emotion presence, valence, and strength) impact public engagement online. Through data mining and computer-assisted sentiment analysis of 33,379 posts from 106 Standard & Poor 500 companies’ Facebook accounts, this study finds a negative effect of functional interactivity but a positive effect of vividness on engagement. It also shows that emotional traits overall yield stronger public engagement outcomes. Two-way interactions between emotional and functional features are also detected. Theoretical and practical implications are discussed.     

房地产宏观调控对不同经济发展区域的影响——基于安徽、浙江两省的分析

2003年以来,我国政府在对固定资产"投资过热"几大行业加大宏观调控力度之后,又对"逐步过热"的房地产市场相继出台了包括土地使用、金融、交易、房价一系列调控政策,目的是促使我国房地产行业更加健康、有序发展。这些政策在具体实施过程中,各地会因经济不同而产生不同的影响,而这又会反作用于市场,进而产生正、负双面的效应。为证明这一点,仅以浙江、安徽两省为例来予以分析,并在此基础上得出一些结论。     

公共资源交易法律制度改革研究——以我国首部地方公共资源交易立法为例

我国现行的公共资源交易体制存在着诸多问题,需要改革相关的法律制度进行规范。文章客观评价了合肥市公共资源交易法律制度改革,提出公共资源交易法律规制改革应当遵守的原则以及相关制度完善的建议,以期合肥市能构建统一公共资源交易市场,建立统一交易规则,提高公共服务水平,创新监管制度和监管措施。