个人所得税对经济系统影响的探讨--以浙江省为例

我国个人所得税法自1980年制定以来,虽经多次修订,但由于改革力度不大,已经难以适应社会经济迅速发展的现状.本文以浙江省为例,运用宏观经济恒等式,阐明了个人所得税边际税率及免征额变动对经济系统的影响,并分析了浙江省相关经济指标,提出了个人所得税改革的几项措施.     

New avenues to be opened for social protection in the Arab world: the case of Egypt*

This article looks at social protection in the Arab world. Giving the example of Egypt, it asks why poverty is so widespread and why – despite the country's numerous social protection systems – social risks are a major contributing factor to it. It concludes that reforms are due. The existing systems are well funded but inefficient and more to the benefit of the better‐off than the poor. A reform approach is proposed which builds on both conventional and more innovative strategies: campaigns should be launched to raise public awareness of social risks; social assistance spending should be increased; and the operating public pension schemes should be reformed. At the same time, new avenues have to be opened to meet the specific needs of informal sector workers who have extreme difficulty in being covered by social insurance or social assistance. To this purpose, micro‐insurance is a promising approach for the Arab‐world region.     

A Commentary on David Drucker's “Ask a Silly Question,Get a Silly Answer

ABSTRACT

This commentary views Drucker's paper as an example of practitioner research aimed both at developing a stronger evidence base for the profession, and promoting a form of thinking useful to Western social work practice. Links are also drawn between the ideas expressed in “Ask a Silly Question” and participatory social work in several non-Western parts of the world.     

Micro‐investment perspective and the potential of the universal basic income

The article evaluates prospects of the Basic Income (BI) as a development policy tool. While BI is a relatively new initiative within development policy, the article argues that it should be seen as a serious option in the future, given the changing geography of poverty and the findings from existing cash transfer schemes. The analysis is carried out as a synthesis of existing findings on BI pilot programmes, along with cash transfer instruments more generally. While not including new empirical data, the synthesis allows preliminary estimates on the likely impacts of abolishing conditioning and targeting in cash transfer schemes. Particular attention is paid to the notion of micro‐investment and the psychological conditions of micro‐investment.     

Micro‐Situational Antecedents of Violent Atrocity1

This article presents an analysis of video recordings showing micro‐situational events that preceded the 1995 Srebrenica massacre in which more than 7,000 Bosnian‐Muslim men were killed by troops of the Bosnian Serb Army. The article focuses on the sequential unfolding of micro interactions and emotional dynamics that preceded the atrocity. Micro interactions constitute situational turning points toward, or away from, atrocities. Even if there are preplanned plots or macro‐structural background conditions that lead particular persons to be motivated to commit violence, a micro‐situational, emotional momentum is needed for atrocities to occur. The article brings together the analysis of video material of violent situations with Ekman’s research tools for emotional cues and Collins’s micro‐sociological theory of violence.     

Information and communication technology adoption in micro and small firms: Can internet access improve labour productivity?

The rapid spread of information and communication technologies (ICT) may increase firms’ productivity with important consequences for job creation and for economic growth. This article contributes to this discussion by analysing the impact of internet adoption on labour productivity and the mechanisms shaping this relationship in Peruvian micro and small manufacturing firms over the period 2011–2013. The article estimates a reduced form where labour productivity is a function of internet adoption and other explanatory factors. Internet adoption is instrumented using a measure of the availability of financial opportunities for micro and small firms in Peru. Findings indicate that internet adoption: (a) increases firms’ labour productivity; (b) reallocates employment away from temporary administrative workers and non‐remunerated workers and expands employment of permanent production workers; (c) leads to the formalization of labour relationships, to the implementation of new organizational practices and to the improvement of training measures. While changes in employment and formalization of workers are linked to labour productivity gains, increases in training measures and organizational changes do not generate any additional productivity increase. Policies oriented to promote the adoption of ICT in micro and small firms can be beneficial to close the productivity gap with larger firms in Peru. Moreover, policies directed to the formalization of the workforce can provide an extra benefit, i.e. additional labour productivity gains in firms adopting the internet. Finally, policies oriented to the development of digital skills are also important to ease the re‐employment of those workers losing their jobs and the achievement of additional productivity gains that new organizational practices can provide.     

关于非文科类大学生人文素质教育理念的思考

为进一步深化和拓展非文科类大学生人文素质教育,应首先从教育理念上进行检讨,确立把社会科学、思想政治教育、社会实践、校园文化以及自然科学课程中所潜在的人文内涵纳入视野的“大人文观”,把人文知识的内化与人文素质外化视为统一的教育过程,把非文科类大学生自身的全面发展以及提升受教育者与他人、与社会、与自然和谐相处的素质和能力作为基本目标。     

数控机床宏程序的开发与应用

根据数控机床宏程序的变量技术和编程技术特点，说明宏程序不仅是一种数控编程的手段，更重要的是使用宏程序能优化加工工艺过程。本文利用宏程序解决了外圆锥面等高加工的编程技术，关于宏程序技术的广泛运用，还有待于我们数控从业人员的进一步探索与研究。     

《花蓝瑶社会组织》与费孝通学术思想

通过重读《花蓝瑶社会组织》,分析了费孝通先生早年的学术研究动向,指出《花蓝瑶社会组织》第一次披露了金秀大瑶山花蓝瑶的人口、家庭和社会生活状况;第一次运用人类学理论和方法深入剖析了金秀大瑶山族团及族团之间的关系及其发展趋向;第一次成功地运用了“微型社会学”的调查研究方法剖析了花蓝瑶社会。     

洛阳市城市更新的历史回顾

通过中外城市更新的历史比较、内在作用机制与存在问题 ,总结了洛阳城市更新的特点 ,获得了关于城市更新发展的认识