财政调控的价值定位、方式创新及法治化路径

近期财政部出台的法治财政建设实施方案将宏观调控的创新方式借用于财政领域,提出财政面向上的区间调控、定向调控、相机调控、精准调控和适时预调微调等,体现出财政的工具主义价值。从形式上来看,这与当下公共财政时代所要求的规范主义价值,存在着阶段性目标追求的二律背反,但基于财政有效治理的国家任务,两者又统一于良法善治的终极价值属性之中。对于仍深受财政工具主义思维禁锢的当下中国而言,更应提倡的是财政的规范主义价值,防止偏重调控结果有效而轻视调控过程正义,从遵循调控法定、尊重市场规则和坚持民生导向的路径出发,以期实现在调控权力控制下的国家全面可持续性发展。     

区块链与法律的互动:挑战、规制与融合

区块链技术的迅速崛起在刑法、合同法、数据保护法和公司法等多个法律领域对法律带来了挑战,对区块链技术进行适当的法律规制是必要且可行的,应当采取试验性监管、自我监管、共同监管、类型化监管等策略对区块链实施适度、科学的法律规制,实现技术创新和公共政策的双赢。与此同时,区块链技术也与法律发生着融合,其不仅可作为法律科技辅助法律的实施,还在一定程度上补充乃至替代传统法律。区块链与法律的深度融合使法律呈现代码化的趋势,将使传统法律发生颠覆性重构。     

税收筹划税法规制的适度性

税收筹划中各方主体复杂利益的并存、冲突和变易,集中体现为国家财政权与国民财产权的对立和协调,并往往导致税收筹划税法规制中的法律"失度,"进而激发税法制度及其运行由"失度"走向"适度"的变革需求。从总体上看,税法对税收筹划的规制呈现"失度-适度"的二元化状态;从税法理论上分析,这一规制状态根源于"个人营利性"与"社会公共性"的基本矛盾。国家追求税法对税收筹划规制的适度性,就是要平衡协调各方利益主体之间的复杂利益关系,尽量缓解和消除这一基本矛盾,以期实现税法对国家财政权和国民财产权的均衡保护。惟其如此,才能构建起新的税收筹划规制分析模式,方才推动中国税收筹划规制制度不断创新。     

中美铁路行业治理制度及其效率的比较分析

本文从铁路行业治理的视角,以铁路企业间的相互依赖性及其行业内协调制度为分析对象,分析中美铁路行业治理制度环境的相似性与差异性,探讨中美铁路行业内协调的制度安排的细节及其差异性,并运用比较制度分析的理论研究中美铁路行业内运营协调的信息体制及其效率差异,分析其清算制度的不同激励效果与适应性差异,阐述其对中国铁路重组的启示。     

论港口产业规制契约的重新设计

20世纪70年代以后,在世界范围内出现港口产业规制改革浪潮,竞争机制和私人部门被更多地引入。那么在港口产业规制的新框架下,有必要对规制契约进行重新设计,以满足港口规制实践的需要。对包括价格上限规制、投资规制等在内的港口产业规制契约的核心内容进行了说明,并探讨了契约重新设计中若干关键要素的确定。     

贫困大学生心理健康教育工作浅论

本文在分析贫困大学生普遍存在的心理问题的基础上,阐述了加强大学生心理健康教育的主要内容,并积极探索通过心理健康知识宣传、心理评估、个体咨询、团体咨询等途径加大对贫困大学生的心理健康教育力度,以达到提高贫困大学生心理健康水平,促进贫困大学生健康成长的目的。     

Social innovation and the autoimmunity of employability

The purpose of this article is to examine social innovation in the field of youth employment. It addresses both the shortcomings of supply-side approaches that are balanced towards issues such as employability and the impact of key demand side issues including low pay and precarity. The empirical analysis is based upon interviews with young people in employment or training with social innovations as well as interviews with senior policymakers and practitioners whose remit covers these issues. The study concludes by reflecting upon how the conduct of employability can operate as an autoimmune function.     

Pathways from workplace flexibility to turnover intention: Role of work–family conflict,family–work conflict,and job satisfaction

This study examined the prevalence of workplace flexibility and the mechanisms that allow workplace flexibility to influence turnover intentions through work–family and family–work conflicts and job satisfaction among low‐wage workers in South Korea. Participants included 250 low‐wage workers whose monthly salary was less than 2 million Korean won (approx. $1,900). The study results indicate that low‐wage workers have limited access to workplace flexibility and that workplace flexibility plays a significant protective role in reducing their turnover intention, indirectly by decreasing work–family conflicts and enhancing job satisfaction. This article also discusses the implications of these findings for labor policy and social work practice.     

Parenting Style,Child Emotion Regulation and Behavioral Problems: The Moderating Role of Cultural Values in Australia and Indonesia

Abstract

Research has shown that the congruence of parenting styles with cultural values, rather than parenting styles alone, impacts child adjustment. This study examined if parents’ cultural values moderate the relationships between parenting styles and child outcomes across both an individualist culture (Australia) and a collectivist culture (Indonesia). Three hundred and eighty-seven parents of 2–10-year-old children from both countries reported their parenting styles, the importance of the collectivistic values (security, conformity, and tradition), and their child's emotion regulation and behavioral problems. In both countries, authoritative parenting was associated with higher child emotion regulation and lower levels of behavioral problems, and authoritarian parenting was associated with lower child emotion regulation and higher levels of behavioral problems. Although cultural values did not moderate the relationship between authoritarian parenting and child adjustment, in both countries greater importance placed on tradition attenuated the positive effect of authoritative parenting on child outcomes.     

Innovative approaches to regulating decent work for domestic workers in Côte d'Ivoire: Labour administration and the judiciary under a general labour code

The authors offer a contextualized analysis of judicial decisions rendered during 1971–2013 in Côte d'Ivoire, where domestic work is regulated by a general labour code. Assessments of those decisions, alongside qualitative interviews of institutional actors, elucidate how innovative practices were mainly derived from the code by attentive inspectors and by jurisprudence evolving to treat domestic work like any other. Yet limitations emanating from the inability to grapple with the specificity of domestic work are also identified. Reaffirming that the regulation of domestic work must embrace its duality (work like any other and work like no other), the authors conclude with a call for an international community of learning on decent work for domestic workers.