从生态思维方式三个视角分析社会主义核心价值体系

社会主义核心价值体系已成为学术界研究的热点。如何从新的角度深入理解社会主义核心价值体系,是研究走向纵深的必然要求。通过生态思维方式,基于生态学研究理论与方法,运用开放性、预见性、和谐性的思维视角解读社会主义核心价值体系,领悟普遍联系性、永恒发展性、对立统一性等特征。运用生态思维方式解读社会主义核心价值体系,具有一定的理论价值和实践意义。     

教派主义与叙利亚危机教派化机制浅析

关于教派因素在叙利亚危机中作用的现有研究多持工具论观点,忽视了教派身份认同被精英工具化的必要条件以及教派动员的微观机制。本文认为,教派因素确非叙利亚危机爆发的根本原因,但阿萨德家族统治时期叙利亚社会长期积累的教派间利益分流、社会区隔和敌对情绪,一定程度上构成了危机教派化的前提条件和大众动员的最初框架。2011年叙利亚危机爆发伊始,民间自发的地方性教派动员和暴力已然出现。叙国内外精英通过不同政策迅速直接或间接介入民间自发性的教派动员,制造或强化了历史积累和新近出现的教派敌意、利益冲突、能力、机会等因素,触发并加剧了“安全困境/暴力螺旋”和“群体内—群体间交互作用”两大机制,最终导致了危机的教派化。     

Work performance and tax compliance in flat and progressive tax systems

Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system is assumed to result in higher tax compliance. However, empirical findings on the topic are inconclusive. Both work performance and tax compliance under different tax systems were examined in an experiment, with special attention devoted to the effect of a change in tax systems. A flat tax system was supposed to induce greater work performance, whereas a progressive tax system was expected to increase tax compliance based on fairness perceptions, allowing for the opposite effect due to higher complexity. Furthermore, it was assumed that performance and tax payments would be influenced by motives of self-interest. The design included 20 rounds with a real-effort task in each round, determining participants’ experimental income. Participants (N = 191) made decisions about their tax payments from round-to-round in four different experimental conditions: (1) a flat tax system, (2) a progressive tax system, (3) starting with a flat and changing to a progressive, and (4) starting with a progressive and changing to a flat tax system. Results indicate higher work performance in a progressive system. However, a change from a progressive tax system to a flat system led to increased tax compliance.     

Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion

While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance. This paper analyses experimental responses to explore a dynamic interaction between audit and penalty rates as individuals learn how to comply with taxation. It compares the responses of subjects in experiments with responses that are predicted when individuals rely on an adaptive learning process (that offers information feedback about decision payoffs). This comparison suggests that learning is an important consideration when explaining differences between predicted and observed levels of tax compliance.     

Substance use disorders and referral to treatment in substantiated cases of child maltreatment

Parents with substance use disorders (SUD) require treatment and support in order to provide children with appropriate care and protection. Using the 2012 National Child Abuse and Neglect Data System (NCANDS), this paper analysed 464 313 substantiated child maltreatment reports to determine (i) the proportion and characteristics of reports involving substance abuse; and (ii) the child and caregiver/perpetrator (C/P) characteristics that predicted referral to treatment as recorded in service plans. Findings indicate that 12% (N = 53 234) of maltreatment reports involved C/P SUD. Yet, of those reports, only (19%) (N = 10 088) were referred to substance abuse treatment as part of their service plan, indicating a large gap between those who need treatment and those who receive it. This finding is important given that parental SUD is consistently linked to poorer child outcomes. Amongst other variables, reports indicate that C/P with co‐occurring emotional disturbance were three times more likely to be referred to treatment for SUD as part of service plans. Additional research is needed regarding the characteristics that distinguish C/P who receive referrals for SUD treatment in substantiated cases of child maltreatment.     

我国残疾人服务体系的完善对策

中国残疾人服务体系亟待完善。推进残疾人服务体系建设必须注重发展的均等化与体系的一体化,设施的标准化与内容的规范化,队伍的专业化与评估的科学化,资源的多元化与管理的合理化。     

Whither practice-near research in the modernization programme? Policy blunders in children's services

In this article, we lament the effects of practice-distant research and associated policy initiatives on contemporary children's services in England. In the last decade, as a result of high profile inquiries into non-accidental child deaths, statutory children's social care services in the UK have been subject to a wide-reaching ‘modernization’ programme. We studied decision-making in the high blame environment of local authority children's services. Our research sought to examine the relationship between performance management and the impact of anticipated blame within the decision-making practices of those providing, supervising and managing these services. We show that systems and technologies can be developed which both assist the users in their daily work and achieve desired organizational goals, but without an ethnographically informed, practice-near approach, unsafe work regimes and practices can ensue.     

Quality and Reliability in Top-event Estimation: Quantitative Fault Tree Analysis in Case of Dependent Events

This article deals with the quantitative Fault Tree Analysis (FTA) and the estimation method of the top-event in case of dependent events. It aims at addressing two main issues: (1) the decomposition of variability for the top-event according to several error components linked to the estimation of the top-event and sources of internal and external variations for a complex system; and (2) the definition of a Performance Measure Independent of Adjustment in order to set the quality of the top-event as a complex measure of the system failure. A simulated study applied to the health system is also carried out.     

基层民主自治进程中乡村计划生育政策落实的困境及出路——基于基层治理中“不出事逻辑”的分析视角

本文对基层民主自治进程中乡村计划生育政策落实的困境及出路进行了探讨。基层民主自治是我国的一项基本政治制度,实行基层民主自治是发展中国特色社会主义民主政治的重要内容。但是在乡村推行基层民主自治的过程中,乡村计划生育政策的落实陷入一些困境,这些困境集中表现为计生政策与村民生育愿望、与村委会选举、与社会保障体系、与利益导向机制及与其它相关部门和政策的冲突与矛盾。鉴于此,本文相对应地提出了加强宣传教育、完善村民自治、健全社会保障体系、健全舆论导向机制以及加强政策的同向性与协调度等对策建议,以期推动计划生育政策在乡村进一步落实。     

The backfiring effect of auditing on tax compliance

Using country-level data from 2003–2014, we examine the association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion). Our hypothesis is that compliance increases until a certain auditing level is reached, and decreases beyond that level (i.e., an elevated auditing level backfires). In line with our expectation, the results of a series of tests indicate that there is a U-shaped association between auditing and tax evasion. We discuss how a potential backfiring effect may depend on the extent to which compliance is voluntary.