经济责任审计及其风险规避

目前,经济责任审计成为加强党政领导干部管理和监督,促进领导干部廉洁自律的重要手段,但由于审计对象和目标的复杂性,经济责任评价指标欠规范等原因,使审计风险广泛存在。为规避审计风险,本文从完善审计法律法规、规范审计程序和推行双向承诺制度等方面做了有益的探讨。     

有害税收竞争法律规制的局限及对中国的启示

经济全球化的深入使得各国的税收制度相互影响,带来了税收竞争。作为税收竞争恶化的产物,有害税收竞争不仅损害了他国的税收利益,违背了税收基本原则,还对国际经济秩序产生的了不良的影响。OECD曾经制定过相应的规则,试图消除有害税收竞争的不利影响,但由于自身理论的缺陷和实践的难度,并未取得有效成果。面对愈演愈烈的有害税收竞争,中国绝不能坐以待毙,要以正确的姿态参与有害税收竞争的国际协调,反对有害税收竞争,积极签署税收协议,提升我国的税收竞争力。     

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex. However, little is known about tax authorities’ impact on taxpayers’ decisions to employ tax practitioners. Based on earlier research on motivations to employ a tax practitioner and the extended slippery slope framework of tax compliance, we conducted two studies which provide some answers. A survey study – comprising a representative sample of 500 Austrian self-employed taxpayers – revealed that financial gain is not the most important reason to employ a tax practitioner but instead the motivation to avoid problems with the tax authorities. Related to that, we also find that taxpayers’ perception of tax authorities wielding coercive power motivates them to employ tax practitioners. In the interview study with 33 self-employed taxpayers and 30 tax auditors, taxpayers indicated that they sought to avoid contact with tax officers by employing tax practitioners. This finding was supported by tax officers who reported preferring interaction with tax practitioners over direct contact with taxpayers. The two studies point to the complex relationship between taxpayers, tax authorities and tax practitioners, and allow the drawing of theoretical and practical implications.     

The potential for bias in reporting of industry-sponsored clinical trials

Concerns about potentially misleading reporting of pharmaceutical industry research have surfaced many times. The potential for duality (and thereby conflict) of interest is only too clear when you consider the sums of money required for the discovery, development and commercialization of new medicines. As the ability of major, mid-size and small pharmaceutical companies to innovate has waned, as evidenced by the seemingly relentless decline in the numbers of new medicines approved by Food and Drug Administration and European Medicines Agency year-on-year, not only has the cost per new approved medicine risen: so too has the public and media concern about the extent to which the pharmaceutical industry is open and honest about the efficacy, safety and quality of the drugs we manufacture and sell. In 2005 an Editorial in Journal of the American Medical Association made clear that, so great was their concern about misleading reporting of industry-sponsored studies, henceforth no article would be published that was not also guaranteed by independent statistical analysis. We examine the precursors to this Editorial, as well as its immediate and lasting effects for statisticians, for the manner in which statistical analysis is carried out, and for the industry more generally.     

西部社会工作职业化进程中的五大问题

西部社会工作如何探索出一条既深入本土化又坚持专业化,既借鉴东部经验又具有西部特色的职业化发展模式,这需要明晰中国社会工作本土化进程中遇到的问题。笔者结合近年来社会工作本土化及职业化研究的一系列成果,总结出五大问题,分别从社会工作专业建立路径的中西比较、社会工作本土化的二元语境、社会工作专业化的结构性摩擦、社会工作发展模式的东部与西部比较、社会工作本土化发展模式的三大问责五个方面予以阐述。     

Romantic Attachment and Life Satisfaction in a Sample of Gay Men and Lesbians in Chile

ABSTRACT

This study intended to assess the relationship between romantic attachment and life satisfaction (LS) in a gay men and lesbian sample in Chile. It also aimed to identify the effect of attachment dimensions on life satisfaction for both gay men and lesbians. Through a cross-sectional study with a non-experimental design, a total of 460 homosexual adults completed the Experiences in Close Relationships and the Life Orientation Test, Revised Version. According to the results obtained, greater attachment insecurity (e.g., attachment anxiety and attachment avoidance) was linked to lower levels of LS in both gay men and lesbians. Furthermore, the model was found to be more predictive for lesbians than for gay men. Implication of these results are discussed.     

广州市社区居家养老模式探索

社区居家养老是中国社会养老保障体系的必要补充,也是解决城市养老问题的重大战略选择。近几年广州市社区居家养事业取得显著成绩,成为全国的样板。社区居家养老工作要持续、快速、健康发展,必须走政府、社会、家庭相结合的养老保障道路。     

反思与重构:我国律师回避制度的缺失及克服——以回避制度的法价值为视野

回避制度源于"自然正义"法则中的"任何人不能做自己案件的法官"的基本要求.回避制度具有实体公正、程序公正和司法形象公正的多重公正价值.而律师回避与回避制度的基本法则相悖,缺乏应有的法理基础;律师回避与我国现行法律相悖,缺乏基本的法制保障;律师回避与建构司法公正的逻辑相悖,缺乏追求司法公正的法治理性.从我国律师回避的形成法律来看,以最高人民法院的司法解释的形式,也有悖于我国法律解释权的法律规制,不符合法律解释的现代法治精神与价值取向.我国应尽快废除律师回避制度.     

高校体育教师业务素质评价标准的设计

对高校体育教师业务素质评价的意义、方法和评价模式等进行分析研究 ,以寻求一种最佳的体育教师业务素质评价模式 ,使体育教师的业务素质得以真实地反映。     

青年农民工心理症状及影响因素:未婚与已婚的比较

本研究采用社交回避及苦恼量表、社会支持量表和症状自测量表对407名农民工进行测量,探讨农民工心理症状及影响因素,并比较未婚与已婚的差异。结果发现:(1)农民工心理症状整体上处于严重状态,社交回避及苦恼较为常见,社会支持处于一般水平,未婚组与已婚组有显著差异;(2)农民工社交回避及苦恼与心理症状呈显著正相关,社会支持与心理症状、社交回避及苦恼之间都呈显著负相关,未婚与已婚组的相关系数有较大差异;(3)未婚农民工的社交苦恼直接预测心理症状,已婚农民工的社交回避与社交苦恼都直接预测心理症状,主观支持和支持利用度对已婚者保护心理健康更有作用。