Random sampling of alters from networks: A promising direction in egocentric network research

The social network perspective has great potential for advancing knowledge of social mechanisms in many fields. However, collecting egocentric (i.e., personal) network data is costly and places a heavy burden on respondents. This is especially true of the task used to elicit information on ties between network members (i.e., alter-alter ties or density matrix), which grows exponentially in length as network size increases. While most existing national surveys circumvent this problem by capping the number of network members that can be named, this strategy has major limitations. Here, we apply random sampling of network members to reduce cost, respondent burden, and error in network studies. We examine the effectiveness and reliability of random sampling in simulated and real-world egocentric network data. We find that in estimating sample/population means of network measures, randomly selecting a small number of network members produces only minor errors, regardless of true network size. For studies that use network measures in regressions, randomly selecting the mean number of network members (e.g., randomly selecting 10 alters when mean network size is 10) is enough to recover estimates of network measures that correlate close to 1 with those of the full sample. We conclude with recommendations for best practices that will make this versatile but resource intensive methodology accessible to a wider group of researchers without sacrificing data quality.     

减税有利于高新技术“僵尸企业”的创新吗?

研究政府减税何以提升高新技术“僵尸企业”的创新能力,对推动我国供给侧结构性改革和落实创新驱动发展战略具有重大的理论与现实意义。本文使用2008-2014年全国创新调查企业数据库,借鉴ABBGH(2005)的一般均衡模型,界定了高新技术“僵尸企业”的概念与识别方法。主要发现:第一,给高新技术“僵尸企业”减税对企业创新存在显著促进效应,尤其对创新型“僵尸企业”减税存在较强的“杠杆效应”;第二,给高新技术“僵尸企业”减税对企业创新的促进效应显著高于非高新技术“僵尸企业”;第三,政府对偏向科研固定资产投资的创新型“僵尸企业”和倾向基础科学研究的效率型“僵尸企业”增加减税额度更有利于激发企业的创新活力,是促使高新技术“僵尸企业”起死回生的重要途径。政府可利用创新型“僵尸企业”“重资产、轻科研”与效率型“僵尸企业” “重科研、轻资产”的创新策略优化税收优惠政策,为平稳、持续、高效推动我国供给侧结构性改革和创新驱动发展提供新的治理框架。     

Managerial support for basic psychological needs,somatic symptom burden and work-related correlates: A self-determination theory perspective

Somatic symptom burden, or the experience of physical symptomatology without a medical explanation, is related to functional disability and poor quality of life. The consequences of somatic symptom burden extend beyond the individual and affect society, as manifested in higher medical utilization and lower job productivity. Using self-determination theory, we posited that employees' perceptions of managerial support for basic psychological needs may be associated with lower levels of somatic symptom burden among employees, in part because such contexts promote autonomous self-regulation (a type of motivation) at work. Also, we posited that somatic symptom burden among employees would explain some of the relations of managerial need support and autonomous self-regulation at work to indices of work-related functioning, namely emotional exhaustion, turnover intention and absenteeism. Results from 287 Norwegian employees confirmed these hypotheses. These findings not only identify a theoretical mechanism that may explain (in part) the origin of somatic symptoms, but also offer a model by which social-contextual and motivational factors affect important work-related outcomes. These findings also bespeak the importance of developing workplace interventions that provide support for satisfaction of the basic psychological needs.     

论我国民事诉讼费用负担的立法缺陷与完善

诉讼费用制度是民事诉讼法中的一项极为重要的制度 ,而诉讼费用的负担又是诉讼费用制度中的核心内容。民事诉讼费用原则上由败诉方负担 ,但由于现代生活和法律的复杂性 ,当事人越来越难于预计案件的结局 ,因此 ,有必要借鉴大陆法系的作法 ,明确规定某些限制和例外。同时 ,还有必要引进英国民事诉讼规则中的“向法院付款的程序” ,以此鼓励当事人和解并部分转移当事人之间诉讼费用负担的风险。此外 ,对于因审判人员违反法定程序或因审判人员的违法行为导致认定事实和适用法律错误而引起上诉或再审的 ,法院应当免收案件受理费 ,以切实维护当事人的合法权益。     

企业所得税的国际比较

随着中国经济的发展,企业所得税的设置已经不能满足经济发展的需要。本文对中国企业所得税的设置及现状进行了分析,并从纳税义务人、纳税期限、纳税所得的计算、纳税优惠等方面与国际上发达国家的所得税进行比较,期望从发达国家的经验中得到有助于我国企业所得税改革的有益经验,为更好地设置我国企业所得税提出一点建议。     

A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability

Compliance with tax authorities has been studied mainly in the fields of economics and psychology. The focus has respectively been on self-interest motives and justice concerns in tax compliance. We argue that both concerns are less divergent than is often thought. Specifically, we studied the moderating role of distributive justice on the relationship between outcome favorability and tax compliance in two cross-sectional surveys. It is generally believed that favorable outcomes increase compliance because they decrease what can be gained from non-compliance. The present research addresses the role of distributive justice in this process. Since people believe that distributive fairness guarantees their long-term outcomes, favorable present outcomes now imply favorable future outcomes and unfavorable present outcomes now imply unfavorable future outcomes. Thus, we expected fair outcomes to result in a strong relationship between outcome favorability and compliance. On the basis that unfair outcomes are believed to result from chance, outcome favorability should have a weaker relationship with compliance when outcomes are unfair. Even when controlling for other variables, this prediction was supported by both studies.     

加入WTO后的中国税收负担与经济增长

对1994年到2000年中国宏观税负的实证分析表明:宏观税负与经济增长呈负相关关系。中国加入WTO后,税负的主要变化是:由于履行我国加入WTO的有关承诺,关税水平会有所下降;中国在今后一段时期内对现行税制中不符合WTO原则的有关规定予以剔除,这将会加重部分行业和企业的税负;一些区域性优惠政策将要清理,彻底取消过多过滥的地方性优惠政策。这样,中国企业的税负水平将比以前有所上升。目前国内企业税收负担较重,为了减轻企业税收负担,刺激经济增长,在实行积极的财政政策的过程中,我国应借鉴国际上的成功经验,实行适度的减税政策,以此有效地促进经济增长。减税主要是通过完善现行的增值税制和企业所得税制来实现。     

农业税负的公平性——基于区域角度的研究

文章基于税种、人口、土地、财政、税收等因素,系统计算并比较了省际问、区域问农业主要税收的整体水平和各类农业税收相对水平,初步分析了各类因素问的内在联系;初步探讨了农村税费改革的总体方向、改革的重点和难点、不同地区改革重点的选择以及是否应取消农业税等问题.     

Retrenchment Reconsidered: Continuity and Change in the Post-authoritarian Institutions of Chilean Social Policy

This article analyses the evolution of four social and economic policies reformed under the Chilean military dictatorship – the value-added tax, the health-care policy-making structure, the health-care finance system and the pension system. It argues that the very institutional features that the military government designed to ensure long-run policy persistence have, in fact, facilitated dramatic transformation of these policies after the return to democracy. The findings of this article, particularly the unintended effects of institutional reform, question received notions regarding the logic of institutional 'lock-in' and path dependence in the analysis of welfare regimes.