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.     

民国商业出版与左翼文学潮流的兴起——兼以1930年代良友图书印刷公司的转变为例

将1930年代左翼文学潮流的兴起置于＂民国＂这一社会历史的政治经济研究框架中,可以看到其与民国时期商业出版的经济环境有着十分密切的关系。从此视角出发并结合相关史料,兼以良友图书印刷公司的转变为实例,探寻在与出版业广泛互动的条件下,一度风行文坛进而成为声势浩大＂主潮＂的左翼文学潮流的生成机制。     

Resilience in low-income African American women living and aging with HIV

Women are living with HIV into middle and older age and are likely to face multiple comorbidities and stressors as they age. This study focused on understanding how women who experience multiple forms of oppression and ongoing adversity are still able to adapt and stand strong. Using a theoretical framework of resilience and a feminist research ideology, interviews of eight middle-aged and older African American women living with HIV were analyzed. Despite experiences of HIV-related discrimination, trauma, and violence, these women demonstrated a remarkable ability to adapt and maintain support. Implications for research and practice are discussed.     

学习迁移的系统理论:PPEE理论模型的建构和意义

学习是人类社会永恒的主题。为了更好地利用过去的经验，增强学习效果，个人和组织进行学习迁移具有重要意义。学习迁移是指将在以往通过学习或解决问题所获得的经验，用于解决之后所遇到的问题。本文力图建立系统的学习迁移理论，研究人、问题、环境的因素对于学习迁移的影响。本文采用理论推导的研究方法，在前人研究的基础上，提出相应的理论模型。本文运用系统的观点，构建了学习迁移的PPEE理论模型，认为人的因素、问题的因素、人和问题的交互作用、以及环境的调节作用，会共同影响学习迁移的效果。本理论主要从五个方面论述学习迁移的机制。首先，将人的因素按照不同层面划分为后端基本能力、中端心理过程、前端知识结构，讨论了其各自对学习迁移效果的直接影响。其次，将问题的因素划分为形象相似性和抽象相似性，并根据这两个维度构建了四种问题间关系类型，并探究了其与学习迁移效果之间的关系。第三，同时考虑人的因素和问题的因素，研究了二者之间的互动对于学习迁移效果的影响。第四，将环境因素划分为时间紧迫性和空间重要性两个维度，探讨了人和环境，以及问题和环境之间的互动对学习迁移效果的影响。第五，基于系统整体的方面，研究人、问题、环境三者之间的互动对学习迁移效果的交互影响。本文还认为，该模型不仅适用于个人，也同样适用于团队、组织、地区、甚至国家和社会等各个层面，影响各个层面主体的学习迁移。本文最后总结了研究的理论和实践贡献，并提出了未来研究课题。本文对丰富学习理论、特别是学习迁移理论，以及推动教育和管理实践的发展进步具有重要的意义。     

国际商事仲裁裁决效力考辨

关于“国际性”与“商事”内涵的界定，已呈现出由国内标准向国际标准演进的趋势。此种趋势一方面导致了二者解释的逐步扩大，另一方面也促成各国对二者内涵的趋同认识。相比较而言，“裁决”内涵的界定受国内法影响较多，但仍应以“解决了纠纷”作为“裁决”的基本构成要件。建构在以上三个基本概念基础之上的国际商事仲裁裁决的效力，则主要是指裁决对当事人、各相关仲裁庭和法院所产生的保护力、拘束力和执行力，     

Extending social security coverage to the rural sector in China

In late 2009 China launched an innovative, voluntary programme that by 2011 had extended pension coverage to 326.4 million people in the rural sector, including contributors and beneficiaries. It requires one contribution per year and provides a flat‐rate benefit and a contributions‐related benefit through a contributory individual account, with a government guarantee that the benefit will continue for life. The programme encourages participation of persons who do not pay income taxes, and thus have no tax incentive to participate, by providing substantial government subsidies. As a further incentive, old‐age benefits are provided to older parents when all their adult children participate in the contributory programme.     

Retrofitting Drucker: Knowledge work under cognitive capitalism

This article uses Peter Drucker's work vector-like, to carry the thesis of cognitive capitalism into the management field. Drucker's prophetic insights into the knowledge society are juxtaposed with recent, Italian autonomist Marxist-inspired analyses of capitalism's cognitive phase. If the capacity to create knowledge – or what autonomists call the ‘general intellect’ – is becoming the key productive force, arguably there is a need for a full-blown social form of knowledge management. Our reading of Drucker thus retrieves the one worthwhile thing from the rubble of normative knowledge management. It is the idea of society-level knowledge management premised on a universal and unconditional guaranteed basic income (GBI; or social wage). Basic income represents not just a social investment in knowledge, which Drucker himself called for, but also compensation for biolabour's augmented social productivity. With Drucker as the steppingstone, we conclude, the autonomist tradition merits greater attention from critical management and organisational scholars interested in factoring class and gender back into the knowledge management equation.     

Efficiency measures of the Chinese commercial banking system using an additive two-stage DEA

Measuring and improving the efficiency of the Chinese commercial banking system has recently attracted increasing interest. Few studies, however, have adopted the two-stage network DEA to explore this issue in the Chinese context. Because the entire operational process of the banking system could be divided into two sub-processes (deposit producing and profit earning), the evaluation of the sub-process efficiencies could be used to assist in identifying the sources of the inefficiency of the entire banking system. In this study, we utilize the network DEA approach to disaggregate, evaluate and test the efficiencies of 16 major Chinese commercial banks during the third round of the Chinese banking reform period (2003–2011) with the variable returns to scale setting and the consideration of undesirable/bad output. The main findings of this study are as follows: (i) the two-stage DEA model is more effective than the conventional black box DEA model in identifying the inefficiency of banking system, and the inefficiency of the Chinese banking system primarily results from the inefficiency of its deposit producing sub-process; (ii) the overall efficiency of the Chinese banking system improves over the study period because of the reform; (iii) the state-owned commercial banks (SOBs) appear to be more overall efficient than the joint-stock commercial banks (JSBs) only in the pre-reform period, and the efficiency difference between the SOBs and the JSBs is reduced over the post-reform period; (iv) the disposal of non-performing loans (NPLs) from the Chinese banking system in general explains its efficiency improvement, and the joint-equity reform of the SOBs specifically increases their efficiencies.     

Commercial discourses,gentrification and citizens’ protest: The linguistic landscape of Prenzlauer Berg,Berlin1

Since reunification in 1990, Prenzlauer Berg, located in the former East Berlin, has turned from a cheap and neglected area into a popular middle‐class neighbourhood. The area's new character is reflected in its linguistic landscape. These days the signs of posh shops and trendy bars adorn its streets. But alternative views are noticeable too. Graffiti is present even on the most expensively refurbished buildings and residents put up slogans to protest against their flats being refurbished and sold to new owners. This case study of the changing graphic environment of Prenzlauer Berg shows that, despite the strong influence of commercial discourses, the public space remains an area of contestation between civil society, private businesses and the state. The particular approach to linguistic landscape I developed combines textual and visual analysis with interviews with sign producers. This has enabled me to show how the linguistic landscape both reflects as well as shapes social change and urban development in Berlin since reunification. Seit der Wende ist der Prenzlauer Berg, zu DDR Zeiten vernachlässigt und heruntergekommen, zu einem der beliebtesten Stadtteile des neuen Berlins geworden. Der neue Charakter des Kiez, sichtbar an seinen renovierten Häusern und steigenden Mietpreisen, lässt sich auch anhand seiner sprachlichen Landschaft (linguistic landscape) erkennen. Heutzutage bestimmen die aufwendig gestalteten Schilder teurer Geschäfter und schicker Bars Prenzlauer Bergs Strassenbild. Es gibt aber auch andere Stimmen. Bewohner von Häusern, die an Investoren verkauft wurden und denen nun gesteigerte Mieten drohen, protestieren mit Plakaten gegen die Politik der Ankäufer. Fast keine der neu gestrichenen Fassaden ist frei von Graffiti und überall findet man Poster, die zu Demonstrationen und Unterschriftenaktionen aufforden. Ausgehend von Fotografien und Interviews mit den Autoren von Schildern, Plakaten und Transparenten zeigt der vorliegende Artikel, dass der öffentliche Raum – die Strasse – trotz der Dominanz kommerziellen Diskurse, ein Bereich bleibt, in dem Staat, private Inverstoren und bürgerliche Gesellschaft aufeinander treffen und ihre – oftmals im Konflikt zueinander stehenden – Meinungen zum Ausdruck bringen. [German]