科学是价值中性的吗?

本文厘清了科学价值中性的涵义,指出科学在内部和对外部都是中性的。同时归纳出科学中性概念的诸多特点:历史性、与境性、相对性、集成性、两面性。最后论述了科学中性的现实意义和所引起的不良后果。     

TPP国有企业的定义对中国国企分类改革的启示

当中国加入TPP后,国有企业将受TPP竞争中立规则的规制,国有企业产权结构优化、提高企业合规性等改革与TPP竞争中立规则的适用性成为中国推进国有企业混合所有制改革需要关注的重要问题。在对TPP第17.1条的协定文本进行文义解释的基础上,归纳TPP国企界定的标准,并结合国企分类改革的相关政策性文件,分析TPP国企定义对国企分类改革的启示。研究认为,充分竞争类国企更可能被TPP认定为国有企业,应优化股权结构,即将此类国企的国资比例设置为国有资本相对控股或国有资本参股,直至实现国有资本的完全退出;鼓励设置优先股,严格限制金股、复数表决权股等特殊管理股制度在充分竞争类国企的适用,以弱化国家股的绝对表决权地位,达到合理规避TPP竞争中立规则的目的。     

Satire as a source for learning? The differential impact of news versus satire exposure on net neutrality knowledge gain

This study considers the effects of exposure to political satire versus traditional news on issue-specific learning and engagement. Using data from an experiment conducted in January 2016 (N?=?296), we employ ANOVA analysis to test the differential effects of exposure to net neutrality coverage from John Oliver’s Last Week Tonight versus ABC News on knowledge gain, issue importance, and perceived issue difficulty. Pairwise comparisons suggest that political comedy is as good a source as news for knowledge gain, but that news exposure is more important for evaluations of issue importance. We conclude by discussing the implications of our findings given the increasing size of the political satire audience and the viral reach of these comedy programs.     

普列汉诺夫“工会中立”论及卢森堡对其批驳

在社会民主党内,普列汉诺夫系统阐述了“工会中立”论,这一论点是第二国际时期关于社会民主党与工会关系的错误表达,它基于政党与工会的不同性质和不同分工,其后果导致无产阶级政党放弃对工会的领导权.普列汉诺夫的“工会中立”论受到了卢森堡的严厉批驳.卢森堡揭示了“工会中立”论的错误的理论根源和严重的实践后果.然而,理论上的不彻底使得卢森堡无力扭转第二国际中后期社会民主党的积极性作为逐渐弱化、工人阶级运动逐渐低落的趋势.     

“双碳”背景下绿色承包商管理模式的建构

当前,绿色发展是世界经济社会发展的核心理念,“双碳”目标是我国构建人类命运共同体的责任担当和实现可持续发展内在要求的重大体现,绿色承包商管理的重要性日益凸显。绿色发展共识、降本提质增效、数字重构是建构和发展绿色承包商管理模式的主要动能。绿色承包商管理模式具有系统性、绿色性、生态性、和谐性的特点,表现为以绿色管理理念为指导、以业主需求为中心、以合同为准绳的全过程指导。在实施绿色承包商管理模式的过程中,为了应对来自管理、组织、技术方面的挑战,应全面考虑项目全生命周期、承包商管理模式、绿色承包商内涵等要素。     

论“价值无涉”原则的合理性因素

韦伯的“价值无涉”不同于实证主义的价值中立,而是与价值关联既有联系又有区别的社会科学研究者进行经验研究的一种策略,与马克思主义的科学性和客观性具有相近的合理因素,正确认识和理解“价值无涉”原则对推动当前中国社会科学研究的本土化、国际化进程具有一定积极作用。     

深化税制改革应正确处理的几个关系

笔者认为 ,进一步深化我国税制改革 ,构建新的税收体系 ,应该正确处理好税源与税基、公平与效率、税收中性与税收调控几方面的关系。     

The Milan Principles of Hypothesising,Circularity and Neutrality in Dialogical Family Therapy: Extinction,Evolution, Eviction… or Emergence?

The primary aim of the three Milan principles of hypothesising, circularity and neutrality was to proffer an effective methodology for interviewing families, with a secondary aim of casting off the stereotypical personal therapist qualities such as intuition, charisma and concern. The progression of the principles from the original Milan model through to contemporary approaches is intriguing. The following article consists of two sections. First it tracks the progression of the three principles through the Milan, post‐Milan and postmodern approaches to family therapy. Given their recursive nature, they are revealed as responsive to developments in theory and practice, as well as the influence of the wider societal context. The second section of the article explores hypothesising, circularity and neutrality in the contemporary approach of dialogical family therapy. The relevance of the three principles to the therapeutic process, the therapeutic role and the therapeutic relationship is considered. Such an exploration does not seek definitive answers or ‘truths’, but seeks to conceptualise a vague ‘knowing’ that there is continual learning and growth in grappling with the tensions in this field, in remaining ever curious, in asking the questions …     

The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies

An alternative minimum tax (AMT) that guarantees a minimum tax payment even in case of losses is often regarded desirable. We analyze the influence of a wealth tax designed as AMT on marginal investment decisions and provide an analytical approach and numerical analyses identifying distortive effects. We present a wealth tax AMT paradox under loss offset restrictions. Modelling enterprises of different structure, industry, size and legal status we show that companies in the financial services sector are more frequently subjected to this AMT than capital intensive industries. This result runs counter to well-known effects of a common wealth tax. We resume that whenever income is taxed correctly, AMT is dispensable.

Taxes and the choice between risky and risk-free debt: on the neutrality of credit default taxation

Shareholders can decide if their corporation issues risky or risk-free debt. We identify tax systems in which the choice between risky and risk-free debt is not distorted by taxes. These credit default neutral tax systems make it possible to make capital structure decisions and firm valuations neglecting credit default risk, even after taxes. Thus credit default neutrality is a characteristic of a tax system that helps to reduce planning costs. Moreover, credit default neutrality is a necessary condition for financial neutrality of taxation. We find one class of credit default neutral taxes that preserves and another class that modifies the expected tax distribution between creditors and debtor firm. Finally, we show the influence of personal taxation on credit default neutrality.