The 2015 welfare reform of the National Basic Livelihood Security System in South Korea: Effects on economic outcomes

In July 2015, South Korea’s National Basic Livelihood Security System (NBLSS) was reformed for the purposes of eliminating welfare blind spots and reducing poverty. The reform is expected to affect the recipients’ economic behaviours and choices. In this study, we used changes in benefits and eligibility for the NBLSS under the customised benefit system to identify the effects of the change in the NBLSS on a proposed set of economic outcomes – income, labour supply, consumption, savings, poverty reduction. To estimate the effects, we used data from the 10th–12th waves of the Korea Welfare Panel Study and employed a difference‐in‐differences framework integrated with the propensity scores. We found that the NBLSS helps the poor to reduce financial and material hardships through income and consumption increments, but that it does not provide disincentives to the recipients from participating in the labour market or from saving.     

中小企业税务筹划探析

税收作为国家宏观经济调控的手段,调控作用愈来愈明显,为企业税务筹划提供了施展的空间,尽管中小企业税务筹划的主观愿望是为减轻税负,客观上却促进了中小企业在国家税收杠杆引导下,走优化产业的道路,反过来,对完善税法又起到了促进作用。使中小企业正视税务筹划、区分偷税、漏税以正确选择合法的税务筹划方法。     

美､德个人信息宪法保护路径比较及启示——以个人信息的双重属性切入

个人信息的保护研究一般基于信息的人身性与财产性为选择保护的路径,却忽略了个人信息的人身依附属性.根据自由主义与社群主义对自我的解释得出个人信息具有个体性与公共性的双重属性.基于此双重属性导致美、德两国在个人信息保护模式上有所区别:美国将个人信息作为隐私权保护外延,显示其对信息个体性的追求;德国利用领域理论将个人信息作为人格尊严的保护客体,显示其对信息公共性的偏向.从法律文化视角比较,两国存在价值取向与隐私认可程度的差异,由此造成对个体性和公共性的不同偏向;两国又因司法谦抑主义与公共安全和个人信息保护的竞争,导致保护限缩的共同趋向.两种保护路径反映不同的法律文化的同时,也体现出两国都重视在立法基础上的宪法审查运用,以此平衡个人信息的个体性与公共性.故我国个人信息保护亦需以“审查”作为个人信息保护的有效方式,并以个体性与公共性的动态平衡作为判断标准.具体审查可以从程序上的公正平衡与实体上的合理平衡两方面进行判断,以此为个人信息提供有效保护.此外,打破个体性与公共性平衡状态的唯一变量只能基于公共利益的考量.     

Initiative in work teams: adaptation and validation of the Personal Initiative at Group Level Scale / Iniciativa en los equipos de trabajo: adaptación y validación de la Escala de Iniciativa Personal a nivel Grupal

In this study, we conceptualize personal initiative as a collective construct and adapt and validate a scale to evaluate it with a sample of 308 Spanish participants belonging to 91 work teams. Personal initiative at group level is a behavioural syndrome in which the team shows an approach to work that is self-initiated, proactive, persistent, capable of modifying the atmosphere and pro organization. As a predictive variable, we analysed the climate for initiative as well as personal initiative at group level. The resulting variables that were analysed referred to organization and team performance, with the team productivity and innovation as the criteria, analysing radical innovation. The scale has suitable psychometric properties. The results show that there is a relationship between the two predictive variables. Furthermore, personal initiative at group level is related to team productivity, while the climate for initiative is related to innovation.     

Exploring patterns of personal growth initiative and posttraumatic stress: A latent profile analysis

Objective: This study examined the inconsistent relationship found between personal growth initiative (PGI) and posttraumatic stress symptoms (PTSS) by exploring potential subgroups. In addition, after identifying the subgroups, potential predictors of these subgroups were examined. Participants: Participants were 534 undergraduate students who experienced a potentially traumatic event (PTE). Data collection occurred from March 2013 to December 2014. Methods: Because this was a preliminary study, archival data was used. Participants consisted of students who experienced a PTE within the past three years. Results: Latent profile analysis indicated a five-class model as the best-fitting model. Direct exposure and intentionality of the event were significant predictors of class membership; length of time since event and gender did not predict class membership. Conclusions: The current study provides a potential explanation of the inconsistent results between PGI and PTSS and also highlights the importance of acknowledging subgroups when utilizing PGI after a PTE.     

Children’s educational attainment,occupation, and income and their parents’ mortality

Using data from Finland, this paper contributes to a small but growing body of research regarding adult children's education, occupation, and income and their parents' mortality at ages 50+ in 1970–2007. Higher levels of children's education are associated with 30–36 per cent lower parental mortality at ages 50–75, controlling for parents' education, occupation, and income. This association is fully mediated by children's occupation and income, except for cancer mortality. Having at least one child educated in healthcare is associated with 11–16 per cent lower all-cause mortality at ages 50–75, an association that is largely driven by mortality from cardiovascular diseases. Children's higher white-collar occupation and higher income is associated with 39–46 per cent lower mortality in the fully adjusted models. At ages 75+, these associations are much smaller overall and children's schooling remains more strongly associated with mortality than children's occupation or income.     

Income inequality,poverty and crime across nations

We examine the relationship between income inequality, poverty, and different types of crime. Our results are consistent with recent research in showing that inequality is unrelated to homicide rates when poverty is controlled. In our multi‐level analyses of the International Crime Victimization Survey we find that inequality is unrelated to assault, robbery, burglary, and theft when poverty is controlled. We argue that there are also theoretical reasons to doubt that the level of income inequality of a country affects the likelihood of criminal behaviour.     

A Social Network Comparison of Low‐Income Black and White Newlywed Couples

Relative to White families, Black families have been described as relying on extended social networks to compensate for other social and economic disadvantages. The presence or absence of supportive social networks should be especially relevant to young couples entering marriage, but to date there has been little effort to describe the social networks of comparable Black and White newlyweds. The current study addressed this gap by drawing on interviews with 57 first‐married newlyweds from low‐income communities to compare the composition and structure of Black and White couples' duocentric social networks. The results indicated that low‐income Black couples entered marriage at a social disadvantage relative to White couples, with more family relationships but fewer positive relationships and fewer sources of emotional support (for wives), fewer connections to married individuals, and fewer shared relationships between spouses. Black couples' relative social disadvantages persisted even when various economic and demographic variables were controlled.     

影响我国居民收入分配差距因素的实证分析

世界银行2005年发展报告显示,中国的基尼系数按由低到高排名第85位,2007年达到了0.48,超过了国际上0.4的警戒线。本文对中国1994—2007年的相关统计资料进行实证分析,以验证税收、转移支付和教育与收入分配差距之间遵从的演变路径,探讨了城乡转移支付对收入分配差距的影响力度,得出结论:教育和税收能缩小收入分配差距,但影响有限;现行的社会保障制度并没有实现制度上的公平,农村社保制度对收入差距的负面影响远大于城市社保制度。     

中韩网络实名制之精神分野与网络管理理念更新

网络实名制身份验证制度的技术性、工具性以及伦理特性压缩了实名制的功能。中韩实名制规范意旨以及社会功能存有分野。韩国实名制旨在治理“恶意回帖”、“网络恶搞”等网络暴力行为,以净化信息网络环境,增进社会福利。我国网络实名制作为转型中国的一种社会现象,不仅对网络形成一定的行政约束力,也反映了公共领域对公共决策等行政活动之监督以及回应。韩国过分倚重实名制之工具性价值、伦理导向却在黑客技术面前不堪一击,引发大规模个人资料外泄,也加深了源起于科技负效应的社会、文化裂痕。我国应调整规制网络暴力之逻辑思路,即加强民事立法的赋权,从个人数据资料保护的角度进行制度建构,在一些需要更多技术营养的社会领域发挥实名制之工具性价值。而对网络市民社会的“声音符号”以及“决策监督”,我们要有更多的远见,以宽容、保护、引导其发展。当法律遭遇新兴科技冲击,人们不仅要处理科技与法律之关系,更要关注科技、法律以及文化三者之间的对话与博弈。