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81.
    
税收征管领域是容易出现寻租行为的领域.文章用模型与图形分析方法识别认知税收征管实践中各种表现形式的寻租,从寻租对社会福利造成的损失和寻租的自我膨胀两个维度,揭示寻租的社会危害并分析论述征纳双方寻租的结盟共谋与自然循环.文章结合寻租理论和征管实践,引出对征管领域寻租行为分类和危害的奈理化认识,并就如何从优化制度供给入手防范和清除税收征管领域的寻租行为,为消解征纳寻租交易的制度建设提出了五个方面的建议.  相似文献   
82.
联盟信任与联盟困境之间存在密切关系。在双边不对称联盟中,联盟困境的"抛弃"与"牵连"对联盟信任的作用更为强烈,进而成为推动联盟转型的重要变量。在美韩联盟发展过程中,其联盟信任不断变迁。联盟初期,由战火锤炼铸就的美韩双向情绪性信任,中经"尼克松冲击"转变为情绪性—工具性信任,后冷战时代历经双方的战略调整与实力变迁影响,转为双向工具性信任。受联盟信任变迁的影响,美韩联盟也实现了由军事联盟向战略性联盟的转变,这是联盟信任下降与共有利益拓展的共同结果。  相似文献   
83.
通过中国儒家和西方经济价值结构的比较研究,发现儒家以“义一利”为价值结构模型,西方以“财富”为价值结构模型。儒家价值结构的基本特征是“义体利用”,表现方式是:强国的道义在于顺天时、尽地利、忠人和;安国的道义在于民朴民富;治国的道义在于蓄储俭用。西方价值结构的基本特征是“利体义用”,表现方式是:鼓励获取财富、财富规则和财富责任。儒家“义一利”价值结构与西方“财富”价值结构是两种不同的价值评判话语体系,在中国现代“义利共体”的价值结构建构中,儒家价值结构提供着人文精神基础,西方价值结构提供着物质文明建设可资借鉴的经验。  相似文献   
84.
校园网以云计算为核心架构,可以实现基础设施与实际应用的分离,解决校园网面临的资源共享、设备更新、管理统一等问题,促进教师的教学和科研工作,丰富学生的学习和生活,并为资源的存储和安全提供的保障。  相似文献   
85.
The complex ways in which food security actions lead to nutrition and other health outcomes make it important to clarify what programs work and how, with theory-driven evaluation emerging as a promising approach to evaluate complex programs. However, it is unclear how and why theory-driven evaluation is applied in food security contexts. Our objective is to examine the development and use of Theory of Change and Realist Evaluation to support food security programs globally. Using a systematic search and screening process, we included studies that described a food security program, used a Theory of Change or Realist Evaluation, and presented original research or evaluations. We found a total of 59 relevant Theory of Change studies and eight Realist Evaluation studies. Based on our analysis, Theories of Change arose in response to three main problems: 1) the need to evaluate under complexity; 2) challenges with evaluation; and, 3) information gaps surrounding a program. In contrast, Realist Evaluation was reported to be developed primarily to understand a program’s outcomes. Reflecting on the problem to be addressed in the evaluation would help improve understandings of the evaluation context, which would then inform the choice and design of an evaluation approach.  相似文献   
86.
It is well established that relationship separation has greater negative economic consequences for mothers than for fathers in Australia and other developed countries. While research has shown that, at an aggregate level, such negative impacts tend to diminish with time, the rate of change is generally slower for mothers than fathers, and a higher proportion of mothers than fathers continue to experience entrenched financial difficulties. Less is known about the variability of economic journeys experienced by women and men, taken separately, and factors influencing diverse economic trajectories. Drawing on data from the Longitudinal Study of Separated Families (LSSF), which followed up a large sample parents at three post‐separation points, this article examines poverty rates across a 4‐year period, transitions into and out of poverty and factors affecting these pathways.  相似文献   
87.
Probabilistic risk assessment (PRA) is a useful tool to assess complex interconnected systems. This article leverages the capabilities of PRA tools developed for industrial and nuclear risk analysis in community resilience evaluations by modeling the food security of a community in terms of its built environment as an integrated system. To this end, we model the performance of Gilroy, CA, a moderate‐size town, with regard to disruptions in its food supply caused by a severe earthquake. The food retailers of Gilroy, along with the electrical power network, water network elements, and bridges are considered as components of a system. Fault and event trees are constructed to model the requirements for continuous food supply to community residents and are analyzed efficiently using binary decision diagrams (BDDs). The study also identifies shortcomings in approximate classical system analysis methods in assessing community resilience. Importance factors are utilized to rank the importance of various factors to the overall risk of food insecurity. Finally, the study considers the impact of various sources of uncertainties in the hazard modeling and performance of infrastructure on food security measures. The methodology can be applicable for any existing critical infrastructure system and has potential extensions to other hazards.  相似文献   
88.
随着习近平总书记提出总体国家安全观,关于国家安全的研究不断丰富和扩大。文化安全作为国家安全的重要保障,意识形态领域的安全又是文化安全的根本要求,高校学生的思维易受外界影响,需要重点教育引导。高校国防教育活动作为意识形态安全教育的主要形式,对于加强国家文化安全有着重要作用。为了切实加强社会主义意识形态安全教育,为国家发展做好文化安全保障,高校国防教育应该从国家安全的高度指导教学,改革教育的内容和方式。  相似文献   
89.
This paper reports results from recent Eurofound research on the impact of the crisis on industrial relations and working conditions in Europe, based on the output of Eurofound's European Working Conditions Observatory and European Industrial Relations Observatory and data from the European Working Conditions Survey. Overall, the crisis – even if it is sometimes difficult to separate the effect of the crisis from megatrends in working conditions and industrial relations – seems to have had an impact on both domains. With reference to industrial relations, the impact of the crisis has influenced actors, processes, and outcomes. Regarding working conditions, the results appear to be in line with the literature on the topic, which relates the crisis to an increase in job insecurity, a decrease in work intensity, in working hours, and in anti-social working time arrangements, and a general improvement in terms of health risks and related outcomes.  相似文献   
90.
This article draws attention to social insurance (SI) as a revenue raising institution, and explores the potential merits of drawing on new fiscal sociology for studying the development of SI systems. This is done by revisiting previous research conducted in Germany, the USA, Finland and Israel and by offering a new reading of their findings. The reviewed cases support two interlocking claims drawn from new fiscal sociology to the study of SI. The first is that state actors may perceive SI as an extraction instrument and employ it to advance fiscal and/or economic interests other than covering the costs of SI schemes. The second is that the design and management of contribution policies for such purposes may have substantial ramifications for the development of SI schemes. In addition, while current understandings tend to associate fiscal concerns with welfare state retrenchment, this article shows that they can also play a major role in driving welfare state expansion.  相似文献   
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