我国高校政府采购存在的风险点及其管控

本文分析了我国高校在政府采购各环节中存在的风险点及高校政府采购的目标模式,并在此基础上提出完善政府采购制度、规范政府采购行为、健全采购监管机制、加强采购队伍建设、强化采购责任追究五个方面的风险管控措施,以期为我国高校政府采购提供借鉴。     

大国战略竞争与美国对华技术政策变迁

世界政治领导国的对外技术政策很大程度上源于应对大国战略竞争的需要。当美国面临直接、迫切的大国战略竞争压力时,更愿意通过放宽技术进口和出口限制来争取合作者、应对竞争者,即"利用强者打败更强者"。自20世纪70年代以来,美国对华技术政策经历了从逐步放松再到加强限制这一过程。苏联的安全竞争压力迫使美国在加强对苏技术出口限制的同时,放宽对华技术出口限制。日本的经济竞争压力促使美国在加强对日技术进口限制的同时,放宽对华技术进口限制。应对直接、迫切的大国战略竞争压力,会促使世界政治的领导国更重视当期利益,同时也为潜在竞争者的成长提供机会。而当苏联和日本对美国构成的大国战略竞争压力逐渐褪去时,美国对华技术政策再度面临调整压力,以致于今为甚,通过发起对华贸易战,打压中国高新技术产业,全面收紧了对华高技术进出口限制。美国的技术竞争将是今后很长时间中国技术进步难以绕过的阻碍。     

疫情防控中的征用补偿:适用范围的思考

疫情防控过程中大量进行的政府征用面临着疫情过后补偿机制的落实任务。厘定征用补偿机制的适用范围成为首要课题。就规范框架所展开的征用补偿机制而言,需要排除"名为征用、实为征收"和"由征用转化而成的征收",并特殊处理国有资产的征用问题。在可能扩充的范围上,可以考虑"名为限制性措施、实为征用"和人力、服务等非有形物的征用。同时,征用导致特定主体的额外"特别牺牲",以及在平台经济模式下电商平台是否可能构成新的征用样态,也值得关注。     

法医精神病鉴定质量控制对策研究

法医精神病鉴定是一种经验型或技能型鉴定类型,大多数鉴定项目只能依靠鉴定人的经验进行判断,质量控制更显重要。遗憾的是,目前该专业并未像其他法医类鉴定那样实行认证认可制度,质量控制手段不多。为有效保障鉴定质量,必须围绕鉴定意见形成过程的各个阶段或环节进行过程控制与监督,重点关注“人、机、料、法、环”等要素。为此,建议在该行业内逐步恢复认证认可制度,完善质量体系建设,运用好各种内外部质量控制方法,严格把关鉴定人准入,实行鉴定人执业分类管理、强化鉴定人执业能力考核,以规范行业鉴定活动,维护行业司法鉴定的公信力。     

新冠肺炎疫情防控中的“志愿者+社区社会组织”模式服务效力及其反思

在新冠肺炎疫情期间,社区的“志愿者+社区社会组织”实务模式在防控疫情蔓延、平缓居民心态、链接生活物资等方面发挥了重要作用。从志愿者参与途径看,“志愿者+社区社会组织”服务实践主要体现为价值取向中的个体主动、从众压力下的群体驱动、基于科层权威的单位组织、社区自治组织发动的“网格+志愿服务”、注重多元主体协同的混合五种具体模式,并在防疫工作中发挥了各自效力。该实务模式尚存志愿者和社区社会组织工作人员的定位分化、志愿服务风险系数高、志愿者疫情防控能力不足等突出问题。为推进志愿服务参与社区社会组织的疫情防控效率,须明晰组织与志愿者之间的合作基础,实施志愿服务的成本收益分析,筛选合适的志愿服务模式,总结疫情防控的基本经验,推动志愿服务的制度化建设。     

风险社会下农村重大疫情防控策略及其治理逻辑——基于河南省H村新冠肺炎疫情的防控分析

新冠肺炎疫情是时空压缩的现代化中社会风险的突发呈现,具有强传播性、不确定性等特点,这增加了防控和治理难度。农村社会为化解疫情防控资源不足和设施薄弱等问题,实现了由常规治理向运动式治理的快速切换,通过集中资源、快速决策、硬核管控、群众参与等方式,建立起“低成本、高效率”的治理体系,实现了疫情的高效防控。农村高质量的防控源于治理模式的转换,也得益于村庄日常性合作文化的培育、组织载体的建设和群众路线的坚守,这对基层治理能力的提升、乡村振兴的实践及国家应急管理体系的完善都具有重要借鉴意义。     

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

Changing contexts: A quasi-experiment examining adolescent delinquency and the transition to high school

In a quasi-experiment, we examine whether changing schools during the transition from 8th to 9th grade influences adolescent delinquency, using a sample of more than 14,000 students in 26 public school districts (PROSPER study). The dataset follows students for eight waves from 6th through 12th grade and facilitates a unique, direct comparison of students who change schools with those who remain in the same school during this period. Results show that students who transition between schools report significantly less delinquency after the shift than those who do not, and that this difference persists through 10th grade. This decline is most pronounced when adolescents from multiple middle schools move to a single high school (i.e., multifeeder transitions). Students who transition between schools have fewer delinquent friends and participate in less unstructured socializing following the change in school environment, which partially mediates their reduced delinquency. Results provide some support for theories of differential association and routine activities. Our findings highlight the role of a crucial, yet understudied, life transition in shaping adolescent delinquency. The results from this quasi-experiment underscore the potential of alterations in social context to significantly dampen juvenile delinquency throughout high school.     

National parliamentary control and voting in the Council of the European Union

This article explores the different ways governments express dissent in the Council of the European Union (EU) through ‘No’ votes, abstentions and recorded negative statements. A game-theoretical model is presented that studies voting behaviour and analyses how the national parliaments’ levels of control over their governments’ EU policies affect it. It is concluded that governments that are strongly controlled by their parliaments are not more likely to express dissent. However, when they do express dissent, they vote ‘No’ more often. Parliamentary control depends on the presence of formal oversight institutions as well as the motivation of parliamentarians to hold their governments accountable. Empirical support is found in an analysis of votes on 1,387 legislative proposals that represent more than a decade of Council decision making in the period 2004–2014. This article contributes to the discussion on the involvement of national parliaments in EU affairs, and clearly distinguishes the different forms of dissent in Council decision making.     

Italian Utilities and Public Control: Evidence of Merger Effects

ABSTRACT

Increasing competition-induced mergers amongst public utilities may favour in Italy a reduction in public control and an increase in fair value accounting. In this context, conducting a multiple case study characterized by an innovative comprehensive approach, it is investigated how the peculiarities of the sector affect integration and the subsequent accounting representation of the post-merger entity. The findings show, firstly, the persistent will of the public shareholders to maintain control and, secondly, shed light on a form of interconnected ‘accounting levelling out’ that seems ill-suited to represent the economic reality of the most significant post-merger companies, despite New Public Management provisions.