"四维"与"五德"历久弥新的中华传统荣辱观

荣辱观念古来有之,古代思想家历来十分重视荣辱观念。先秦诸子的“四维”(礼、义、廉、耻)与“五德”(仁、义、礼、智、信),就是中华传统“知荣明耻”的试金石。     

我国构建数字经济税收法律制度的现时难题和优化路径

传统税收法律制度在对数字经济企业实施税收征管时存在征管依据缺失、征管技术落后等不足,进而诱发税基侵蚀和利润转移问题,导致无法对数字经济进行充分有效的征管。各国对数字经济的利益诉求不同,使得在国际层面具备广泛共识的数字税方案难以达成。从国内层面来看,我国对于数字经济的税收征管仍旧依靠传统税收模式进行,并未将数字税作为独立税种在法律上予以确认。这种税收模式在数字经济持续发展的当下已经无法满足数字经济税收征管的现实需要。对于当前中国构建数字经济税收法律制度的路径,可以通过升级数字税收监管技术、发挥数字经济平台的监管作用和加强国际税收合作等手段进行优化,并积极参与和推进具有广泛共识的国际数字税收法律规则的制订。     

学术道路自述

回顾几十年来学术研究的道路,开始把鲁迅研究以专著形式系列化。这里的系列,只能说是“小系”,而不是“大系”。在这基础上,扩大研究领域,撰写关于中国现代小说研究,现代文学史研究的论著,同时进行散文创作,出版几本散文集。学术界的前辈、同辈、后辈的学者,在著作和文章中对我的论著、作品,进行热情的评论、分析,至感。     

An investigation of the endowment effect in the context of a college housing lottery

The endowment effect was examined in a two-part study in the context of a college housing lottery. Students who were awarded their first choice of residence hall were asked the lowest dollar amount they would be willing to accept (WTA) to give up their first choice hall whereas students who were denied their first choice were asked the highest dollar amount they would be willing to pay (WTP) to obtain their first choice. Results from the initial assessment showed the presence of the endowment effect regarding students’ valuation of their first choice residence hall immediately after the housing lottery (i.e., WTA price was significantly higher than WTP price). The follow-up surveyed participants from the initial assessment who responded when contacted a second time after they had experienced two months of life in the residence hall they were awarded in the lottery. Results from the follow-up showed that the endowment effect was still present after experiencing life in the residence hall. Moreover, further analyses revealed that the endowment effect was, in fact, enhanced after the living experience. These findings demonstrate that within the context of a housing lottery, a highly-valued commodity, long-term experiences substantially increase the magnitude of the endowment effect, even when controlling for other factors that have been shown to impact this effect.     

电子证据收集的基本方法：法律层面和技术层面的分析

电子证据收集的基本方法包括法律层面和技术层面的方法。电子证据收集应当特别注意对隐私权的保护。我国应当赋予检察机关采用技术侦查方法收集电子证据的权力,扩充网络警察队伍,建立网络警察培训机制,推动电子证据收集工作的顺利开展。     

Use of online crowdsourcing platforms for gambling research

Crowdsourcing platforms like Amazon’s Mechnical Turk and Crowdflower have been touted to be a cost-effective way to collect large amounts of behavioural data. Across four large-n studies, gambling-related behaviours, tendencies and traits among participants in these labour markets were examined. In Studies 1 and 2, both conducted on Crowdflower, problem gamblers (as measured by the benchmark Problem Gambling Severity Index) comprised 24.5% and 21.9% of participants, respectively. In Study 3, conducted on Mechanical Turk, problem gamblers comprised 9.0% of participants. In Study 4, a two-wave longitudinal study conducted on Crowdflower, problem gamblers comprised 13.5% of participants in wave one and 14.8% of participants in wave two. In Studies 2 and 3, strong convergent associations were demonstrated across various measures of problem gambling tendencies and general gambling involvement. Furthermore, it was demonstrated that gambling was associated with personality traits (impulsivity, sensation-seeking, self-control), risk attitudes, affect, and behavioural risk-taking consistent with previous research. In Study 4, it was demonstrated that measures of problem gambling have acceptable test-retest reliability. Online crowdsourcing platforms appear to offer access to samples with remarkably high proportions of problem gamblers. However, this characteristic means that such samples are not necessarily representative of gambling tendencies among more general populations.     

Beyond interviewer effects in the standardized measurement of ego-centric networks

The effects which interviewers exert on the collection of ego-centric networks have recently come into the focus of methodological considerations. Studies consistently show that the size of networks varies depending on the interviewer. We would like to expand on this research strand by pointing to different aspects which have so far gone unremarked in the discussion. First, size is mainly analysed as a network measure which is influenced during data collection, while other common measures such as network density or composition have not received sufficient consideration. Second, large-scale surveys using face-to-face interviews usually allocate interviewers to a single sampling point. Differences between sampling points (locality effects) are attributed to interviewer effects. Hence, we disentangle the effects of the locality and interviewer. Third, the discussion on interviewer effects often follows an “actor-oriented” consideration of how data collection situations are structured by interviewers. Expanding this approach from a relational perspective, we consider the relationship between the interviewers and respondents and whether this relationship influences the collection of network data. To test our hypotheses about the influence of interviewers, the locality and the interviewer-respondent relationship on different network measures, we use data from the 2010 German General Social Survey (n = 2827 respondents, n = 220 interviewers). The multilevel analyses show that the relationship between the interviewer and the respondent is not very relevant. Furthermore, the analyses show that interviewers have an influence on the network size but not on measures of their composition. However, evidence on the prevalence of locality or interviewer effects is mixed. Finally, homophilous interviewer-respondent relationships have very little effect on network characteristics. We find evidence of training and fatigue effects on network size. However, much of the variation in network size caused by the interviewer still remains unexplained. We draw conclusions on how to organize interview situations in surveys.     

明代诗论中的易学命题--“富有”、“日新”的理学诠释与诗学影响

《周易?系辞》所说的“富有之谓大业,日新之谓盛德”是一个被不断赋予新内涵的理论命题。张载、朱熹的阐释表现出不同的思维方式和思想观念,渗透到文学领域,成为明代文学复古派诗论的重要理论支柱。何景明和王世贞多承张载之说,强调“义理一贯”以简化法度,李梦阳和李攀龙则多沿朱熹之论,看重“藏用”和“显仁”的辩证关系,坚信“变化”、“日新”是循序渐进的必然结果。     

党项与西夏碑石刻叙录

党项与西夏碑石刻主要由夏州拓跋部家族及其幕僚的墓碑、西夏时期的佛事碑、西夏陵残碑以及西夏遗民的碑石刻等部分组成，它是“中国藏西夏文献”的特色所在，为研究西夏政治、经济、军事、文化、民族、宗教、国名、纪年、语言文字等提供了重要资料。     

铭文集释及西周诬告案件的审理程序窥探

西周时期没有专门的法律条文, 是一篇涉法铭文,其中涉及到的犯罪是诬告罪。本文在对铭文进行集释和翻译的基础上,总结出这次诬告案件的审理程序,这有助于了解西周时期的法律情况。