建设工程项目委托审计道德风险成因及防范

建设工程项目委托审计已成为工程项目审计的主要模式,实现了审计的专业化、社会化和精细化,但存在着严重的道德风险.基于委托代理理论,分析了建设工程项目委托审计道德风险的三大特征：内生性、牵引性以及损人利己,剖析了其成因主要是信息不对称;付费不合理;员工素质差、内控机制不全;法律不健全、监督不到位等.提出减少建设工程项目委托审计中道德风险的建议：采用激励约束契约,建立了带激励因子的付费模型;严格控制从业门槛,强化执业人员素质;完善法律法规、营造法律环境;建立政府、行业、代理人三级监督机制,明晰监督内容和方法.     

普通法上董事侵权责任解说——由香港法院近年判例引起的思考

近年来中国内地与中国香港特区社会经济交流日益增多。作为公司法律制度较为健全的司法域,中国香港特区的公司法判例中有很多做法值得内地借鉴,其中有关公司董事侵权归责的处理则是一例。以香港公司法上董事侵权案件为引,深入探讨香港乃至英国普通法系统上的董事侵权问题,包括过失侵权和故意侵权两类形式,认为公司董事侵权责任应受侵权法约束,解释了“个人责任假定”测试的内涵,主张代理说较代表说更具理论优势和实践可行性。     

Report on the implementation and evaluation of an interprofessional learning programme for inter‐agency child protection teams

Effective collaborative working between the different professions and agencies working to safeguard children is essential. Lack of knowledge of others' roles, perceived differences in status and expertise, and negative stereotypes are examples of why this can be difficult to achieve. A facilitated interprofessional learning (IPL) programme was implemented to assess if such an intervention could overcome some of the barriers to effective interprofessional and inter‐agency team working. Six teams based in primary and secondary care trusts took part with participants from health, education, police and social services. Quantitative and qualitative data were collected from individual participants using a pre‐validated team climate inventory and reflective statements. Findings from this study demonstrate statistically significant changes in five out of six categories in the inventory. Reflective statements suggested that overall the programme offered a positive learning experience at both an individual and team level. The importance of outside facilitation to maintain the team's momentum was acknowledged, as was the difficulty of maintaining a good level of activity once the programme had ended. Nevertheless, the IPL programme provided a timely opportunity to reflect upon the interprofessional and inter‐agency team working needed within Children's Trusts and the implications for staff involved with regard to skills development. Copyright © 2009 John Wiley & Sons, Ltd.     

Three notes on a political economy of youth

The paper seeks to makes a contribution to a recent debate in the Journal about what a political economy of youth might look like. The paper will take up aspects of Sukarieh and Tannock’s [2016. ‘On the political economy of youth: a comment.’ Journal of Youth Studies 19 (9): 1281–1289] response to the initial contributions by Côté [2014. ‘Towards a New Political Economy of Youth.’ Journal of Youth Studies 17 (4): 527–543, 2016. ‘A New Political Economy of Youth Reprised: Rejoinder to France and Threadgold.’ Journal of Youth Studies.] And France and Threadgold [2015. ‘Youth and Political Economy: Towards a Bourdieusian Approach.’ Journal of Youth Studies], and will take the form of three ‘notes’: Capitalism: From the first industrial revolution to the third industrial revolution; Youth as an artefact of governmentalised expertise; The agency/structure problem in youth studies: Foucault’s dispositif and post-human exceptionalism.

These notes will suggest that twenty-first century capitalism is globalising, is largely neo-Liberal, and is being reconfigured in profound ways by the Anthropocene, bio-genetics, Artificial Intelligence (AI), and the Internet of Things (IoT). A political economy of twenty-first century capitalism, let alone a political economy of young people, must be able to account for a capitalism that in many ways looks like the capitalism of the First and Second Industrial Revolutions, but which is at the same time profoundly different as it enters what has often been described as the Third Industrial Revolution. It is these profound emergences that pose the greatest challenges for engaging with a political economy of youth.     

Risk Regulation in High-Conflict Parenting

That “there is no gathering of roses without risking the thorns” might be the simplest way to think of the paradox of relationship. Risk regulation as psychological mechanism minimizes rejection (thorns) and maximizes assurance (roses). In the article, the social psychology of risk regulation is set in the context of divorce and high-conflict parenting. Risk regulation provides not only guidance for treatment, but also a conceptual framework for professional opinion in forensic evaluation and legal consideration.     

The Nature of the Political Reconsidered

I present an immanent, and explanatory, critique of reflections on the nature of politics and of power within political science. I argue that these reflections are problematic, to the extent that they presuppose an actualist conception of the political, and that this is generated by an empiricist way of thinking on the one hand and a constructivist way of thinking on the other. I show how re‐defining politics, power, and the political on the basis of a dialectical critical realist ontology resolves these problems and, thereby, allows us to understand the conditions for social change and the relationship between the political and the economic. My argument has two, important implications: first, that the proposal that those who study politics professionally should celebrate philosophical diversity is dangerous–at least if it makes it difficult to sustain a distinct, emancipatory form of political inquiry; and, second, that the nature of social reality justifies the need both for specialized forms of inquiry, such as politics and economics, and integrative forms of inquiry, such as political economy.     

‘There’s a lot of places I’d like to go and things I’d like to do’: the daily living experiences of adults with mild to moderate intellectual disabilities during a time of personalised social care reform in the United Kingdom

Adult social care services in the United Kingdom have undergone a period of transformation over recent years, characterised by a drive towards personalised care. Concurrently, social care budgets have been significantly reduced. This study aimed to explore the daily living experiences of adults with mild/moderate intellectual disabilities, who are at risk of no longer meeting eligibility criteria for statutory support. Focus group discussions, which included both people with intellectual disabilities and support workers, were analysed thematically. Two broad themes are presented: independence and agency; and social capital and well-being. While some participants echoed ideas central to the personalisation narrative, a number of contextual barriers to achieving greater independence and agency were discussed. Moreover, greater independence was not a desired goal for all participants. The findings highlight the potential mismatch between personalised social care, as delivered within significant budget constraints, and the needs of adults with intellectual disabilities.     

The “what” and “who” of co-optation: gendered racialized migrations,settler nation-states and postcolonial difference

In this article, I focus on the management of postcolonial difference and the production of belonging in a white settler nation-state in order to rethink the notion of co-optation. I first develop a theoretical framework for understanding co-optation by separating the “who” and the “what” of co-optation: actors who embody diversity in public, political debate become the “who” of co-optation, as their agency is shaped by gendered and racialized processes of subject making. The “what” of co-optation revolves around particular conceptualizations of practices, rights and freedoms, associated in this case with “gender equality,” which is rendered an empty signifier in the process. I then illustrate this framework by drawing from research on the Sharia-based arbitration debate that took place in Ontario, Canada, between late 2003 and early 2006. I focus on the claims of two Canadian Muslim women activists to show that co-optation occurs as attempts to further liberation instead advance illiberal practices.     

从艺人经纪模式看中国影视明星高片酬现象

在中国,影视制作业务与经纪业务未被严格分离,艺人经纪主要采取制作与经纪合一模式,这种模式下艺人权益较易受损.艺人经纪模式会随着艺人产品处于其生命周期的不同阶段而发生变化,形成了依托制作资源帮助艺人发展的制片人、经纪人、经理人三位一体模式,制作公司内的经纪人工作室联盟模式和以明星、名导、名编为核心成立的独立艺人工作室模式.中国影视明星的高片酬是在制作与经纪合一模式下对编剧的重视程度不够、作品缺乏市场检验渠道及经纪公司缺乏成熟的造星机制等问题所致,而要形成影视经纪行业未来发展的良性循环,独立艺人经纪模式更符合产业发展的长期需要.     

‘My Parents told us that they will always Treat my Brother Differently Because he is Autistic’ – Are Siblings of Autistic Children the Forgotten Ones?

Autism spectrum disorder (ASD) does not only affect the child alone, but the family unit as well. This qualitative study explored the impacts of ASD on the relationship between parents and their neuro-typical children and how the neuro-typical children cope with the impacts of having an autistic sibling in the family. Utilising principles of the social relations theory, five Singaporean families (n = 10) consisting of five mothers and five neuro-typical children were interviewed. Both the mothers and the neuro-typical children were seen to be equal agents in influencing the interactions with each other, and contributed in maintaining the close relationship through various strategies. Findings revealed that having an autistic child in the family imposed certain constraints and additional responsibilities for the family members. Despite so, the neuro-typical children coped well with such constraints. The in-depth data highlight the value of considering both the agency of mothers and the neuro-typical children and how they bidirectionally influence each other while sharing the caregiving roles for the autistic child in the family. It is strongly recommended for practitioners to incorporate elements of child's agency when expanding their scope of psychosocial intervention work with the neuro-typical children.