中国个人所得税纳税遵从实证分析

本文回顾了国内外学者对于纳税遵从问题的研究成果,在分析A-S模型的基础上,结合中国的统计数据,建立计量经济学模型,使用面版数据,分析了个人所得税的逃税规模和纳税遵从度问题,并分析影响纳税遵从的因素。我们发现该模型基本符合中国的情况,但有些问题需要进一步研究。     

Management of quality assurance in clinical trials

Good Clinical Practices (GCP) were first established by the FDA and are now actively implemented by different countries. This becomes necessary as multinational large clinical programs are more complex, involving a large diversity of personnel and locations, with different practices of medicine and local regulatory requirements.

The responsibility of an independent Quality Assurance (QA) organization is to oversee the quality and integrity of research activities, and to assure compliance with company's regulatory requirements, and ethical considerations in order to facilitate worldwide registration of new compounds. The goal of a Clinical QA group is to provide continuous assistance to monitoring teams and investigators to ascertain authentic and reliable clinical trials. The Clinical QA programs must be flexible, calling for active communication and good understanding of quality requirements.

Clinical auditing is one of the instruments of Clinical QA. Study audit activities begin with the protocol, encompass all facets of the clinical trial and end with the final study report.

The focus of the presentation is geared towards auditing activities at investigator's site, purpose of which is to ensure that data gathered in the final clinical study report reflects the raw data collected at the source.     

黄金分割法在质量成本管理中的应用

黄金分割优选法是一种求最优化问题的方法。运用黄金分割法的基本原理,可确定质量成本管理中的符合性成本与故障成本的优化投入比例。这为企业选择最优的质量成本模型提供依据,以期以最小的成本获得最大的经济效益。     

Elements of a quality assurance program for pharmaceutical research & development 1

The four major considerations for a pharmaceutical R&D quality program are discussed—protection of resources, compliance, documentation, fitness for use. Viewing R&D as an enterprise necessitates that R&D be seen as making products—data, analysis and interpretation. The applicability of the quality program to these products is discussed.     

《逾越种族线》的社会心理学式解读

奈拉·拉森的《逾越种族线》塑造了两个迥异的女性黑白混血儿形象,打破了以往非裔黑人作品中的仅仅钟情于纯粹黑人的刻板印象。艾琳是"黑人白心",她游离于种族的真实身份和白人价值观念之间;克莱尔骨子里流着黑人的血液,却戴着白人的面具;布莱恩完全依从于妻子艾琳施加的影响;而杰克是主流社会的白人中心主义观的服从者。社会心理学关注人们的所言所为,认为人们离不开社会的影响与造就,但是真实主体的他们也传达了自己独有的情感体验。     

Social Control of Healthy Behavior Between Intimate College Students

Abstract

Objective: The author examined whether the type of intimacy (ie, emotional, intellectual, sexual, social, recreational) featured in college students’ romantic relationships affects the extent to which a partner's health-related behavior may be influenced by a variety of behavior change appeals. Participants: One hundred and thirteen female and 94 male college students were surveyed. Methods: A questionnaire sought demographic information and included 2 scales to determine intimacy type levels and estimated responses to behavior change appeals. Results: It was determined that emotional and intellectual intimacy had the greatest effects on compliance estimates. The liking strategy was rated as generally most effective, whereas caring fared better in highly intimate relationships, and both threat and responsibility appeals functioned better in relationships featuring lower levels of intimacy. Conclusions: When appropriately qualified as initial findings, the outcomes may suggest routes to successfully inspiring particular health behavior changes, especially among partners in emotionally and intellectually intimate relationships.     

社会资本与我国农村信贷风险控制

受三农特点及农村现行基本经济制度的影响,我国农村信贷面临更大的风险。更为严峻的问题是,我国农村缺乏合规的抵押物,因而,在城市信贷体系中,常规的、有效的信贷风险控制手段并不完全适合农村信贷。但是,农村社会资本同样具有经济价值,完全可以参与农村信贷风险控制,尤其是充当抵押物。这种设想已在国内外得到了广泛运用,尤以小额信贷模式最为成功。我国农村具有丰富的社会资本和无穷的开发潜力。因此,我国应以新农村建设为契机,重塑农村道德和信任网络,建立农村征信体系,完善农民信用记录;改善农村基础设施条件和服务网络,增强农村居民的交流能力;支持和规范农村合作组织及农村民间金融的发展;鼓励和支持农村金融机构积极参与农村新型社会资本的建构。     

廊下派政治哲学的三个维度

哲学史研究通常轻视甚至忽视廊下派的政治哲学。其实,廊下派哲学不仅有政治性,而且包含三个鲜明的政治维度：普适性、保留性以及顺从性。廊下派认为世上所有智者乃至常人都是或应当生活在同一个城邦之中,彼此互爱并受共同律法的支配。作为社会动物的人不只是理想城邦的公民,他还有义务“有所保留地”参与实际的政治生活。不过,廊下派尤其是罗马廊下派宣称现实的国家政制在很大程度上是命运的结果,因而人应该对它首先表示顺从。其中,普适性最决定性地构成了廊下派对传统城邦政治以及古典政治哲学的超越。廊下派通过暗中接续智术师的政治信念,为近现代的启蒙思潮铺平了道路。     

Neoliberalism and the reform of regulation policy in the Australian trucking sector: policy innovation or a repeat of known pitfalls?

This study explores the influences of neoliberalism on the design and operation of regulation policy in the Australian trucking sector. It examines the introduction of a programme of voluntary self-regulation and considers why despite known weaknesses, regulators persist with such policy reforms. The study draws on qualitative research involving representatives of policy and regulatory agencies as well as industry participants. The analysis examines the role of markets in directing truck operator interest towards public policy compliance objectives. This generates a diversity of responses from firms ranging from willing compliance to deceptive ritualism. The findings reveal how voluntary self-regulation appeals to some segments of industry and how in this case it also signals a shift in regulatory culture, facilitating a new and more engaging dialogue between industry and regulators around compliance and safety concerns. This study shows that advances in industry-regulator engagement help explain why neoliberal policy influences are often readily embraced by regulatory agencies. Here, we see how programmes of voluntary self-regulation present both symbolic and substantive value for key policy actors.     

Performance Assessments of Nuclear Waste Repositories: A Dialogue on Their Value and Limitations

Performance Assessment (PA) is the use of mathematical models to simulate the long-term behavior of engineered and geologic barriers in a nuclear waste repository; methods of uncertainty analysis are used to assess effects of parametric and conceptual uncertainties associated with the model system upon the uncertainty in outcomes of the simulation. PA is required by the U.S. Environmental Protection Agency as part of its certification process for geologic repositories for nuclear waste. This paper is a dialogue to explore the value and limitations of PA. Two skeptics acknowledge the utility of PA in organizing the scientific investigations that are necessary for confident siting and licensing of a repository; however, they maintain that the PA process, at least as it is currently implemented, is an essentially unscientific process with shortcomings that may provide results of limited use in evaluating actual effects on public health and safety. Conceptual uncertainties in a PA analysis can be so great that results can be confidently applied only over short time ranges, the antithesis of the purpose behind long-term, geologic disposal. Two proponents of PA agree that performance assessment is unscientific, but only in the sense that PA is an engineering analysis that uses existing scientific knowledge to support public policy decisions, rather than an investigation intended to increase fundamental knowledge of nature; PA has different goals and constraints than a typical scientific study. The proponents describe an ideal, six-step process for conducting generalized PA, here called probabilistic systems analysis (PSA); they note that virtually all scientific content of a PA is introduced during the model-building steps of a PSA; they contend that a PA based on simple but scientifically acceptable mathematical models can provide useful and objective input to regulatory decision makers. The value of the results of any PA must lie between these two views and will depend on the level of knowledge of the site, the degree to which models capture actual physical and chemical processes, the time over which extrapolations are made, and the proper evaluation of health risks attending implementation of the repository. The challenge is in evaluating whether the quality of the PA matches the needs of decision makers charged with protecting the health and safety of the public.