中国企业职工养老保险制度转变前后性别利益的比较分析

2005年《国务院关于完善企业职工基本养老保险制度的决定》(简称《完善》)与1997年《国务院关于建立统一的企业职工基本养老保险制度的决定》(简称《统一》)比较,"统筹账户"和"个人账户"的筹资比例以及养老金支付办法发生了变化.本文主要分析这两项变化对女性养老金利益("养老金月收入"和"养老金收益率")以及男女两性养老金差距所发生的影响("月收入均值"、"总收入"和"养老金替代率").通过计算,我们发现,从《统一》到《完善》的转变,一方面使男女两性养老金利益都有所改善;另一方面,由于男性的改善速度高于女性,因此男女两性养老金差距有所扩大.     

民营化:消防管理体制改革的一种路径

城乡二元对立结构基础上的乡村巨变、消防事务治理结构内在的可分解性以及公共部门消防服务供给能力的不足,使得消防事务的民营化具有客观必要性。我国消防服务民营化改革宜采取通行的合同承包方式,通过委托民营部门生产部分消防服务实现,政府角色向事前决策者和事后监管者的嬗变,从而在维系政府公共责任的前提下向全社会公平地供给消防服务。     

新型网络服务提供者的定性与责任建构——兼评阿里云服务器案

对于云服务器租赁等新型网络服务提供者而言,应当灵活地理解《侵权责任法》第36条中所述的"通知删除"规则。因为该类网络服务提供者对于他人通过其提供服务所传递的信息及内容,并无实际控制或影响的能力,一概地要求其断开所提供服务,可能有违"手段-目的"应合比例性的要求。当然,权利人发出的通知应当满足必要的构成要件。若因其不当行使通知权利,也应受到必要的惩罚。根据阶段不同,对新型网络服务提供者也有不同的责任要求,具体而言:其在事前应履行必要审查义务,在事中应主动判断通知内容并确定可以采取的适当必要措施,而在事后视其过错程度承担相应的责任。     

Political enthusiasm for social pensions and its eventual decline in Taiwan: an institutional account of pension dynamics in a new democracy

Over the last two decades, there has been a remarkable transformation of the demography and political economy of East and Southeast Asia, thus raising pensions as an important policy issue. In addressing the pension needs of those outside formal sector employment, Taiwan was the regional forerunner regarding social pension provision. However, the immense political popularity of these schemes waned and from the mid-2000s onwards the government began to substitute them with a contributory system for the socially disadvantaged. This paper analyses the political dynamics of social pensions in Taiwan, from expansion of coverage through to gradual dismantlement. The politics surrounding these benefits has received scant attention in international scholarship, with the World Bank and the Asian Development Bank Institute, in particular, having focused most of their attention on policy design issues. The contention here is that a specific configuration of political factors featured prominently in Taiwan, thus providing an explanation for the evolution of its pension policy. Also, these political dimensions can shed light on how this type of pension could evolve in other East and Southeast Asian countries, which is pertinent given that many have increasingly ageing populations.     

劳务市场拐卖妇女犯罪预防机制研究

对四川省劳务市场拐卖妇女犯罪现象进行实证调查,“王某、周某劳务市场被拐案”表明,求职妇女、中介人、市场的管理者和用人单位四类人员在劳务市场拐卖犯罪及其预防中的地位和作用不同。非法职介的大量存在是诱发劳务市场拐卖妇女犯罪的主要根源。其产生有立法、执法等各方面原因。要有效地预防劳务市场拐卖犯罪,必须制定有针对性的宏观策略和配套措施。     

中国会计服务出口的机遇与挑战——以东盟市场为例

随着中国与东盟经贸合作的深入开展,会计服务出口的业务发展空间也在不断地扩大。东盟资本市场的发展以及会计、审计准则的国际趋同为中国会计服务出口和拓展东盟市场提供了较好的发展机遇,但我国注册会计师行业在国际客户发展、自主国际品牌建设、国际市场竞争力等方面仍存在一些需突破的难点。     

‘Gross inefficiency and criminal negligence’: the Services Reconnaissance Department in Timor in 1943–45 and the Darwin war crimes trials in 1946

The post-World War II Australian military war crimes trials of Japanese from 1945–51 have been criticised for using a rule of evidence considerably relaxed from the ordinary requirements of a criminal trial, one that did not require witnesses to give evidence in person. Circumstantial evidence suggests that, in relation to a trial held in Darwin in March 1946 for war crimes committed in Timor, the secretive Special Operations Australia, otherwise known as the Services Reconnaissance Department (SRD), took advantage of the rule. This article argues that the SRD did not allow their members to give evidence in person in an attempt to control and limit the dissemination of information about their operational and security failures in Timor from 1943–45. The SRD operation was adjudged by its own official historian as displaying ‘gross inefficiency and criminal negligence’. While the SRD’s failures were known to select personnel at the time, access restrictions to archival records in the post-war period, including the war crimes trials, meant that the extent of its failures and how it appeared to manage knowledge of them has not been widely known.     

议地方高校图书馆的社会化服务——以宜宾学院图书馆为例

地方高校图书馆依托高等学校的教学、科研、人才和知识等方面的优势,可以向社会提供直接的、服务性的、以促进经济和社会发展为目的的活动,在图书馆向社会读者服务越来越受到重视的情况下,用实例对地方高校图书馆的社会化服务的方法、方式作了有益的论述。