论马克思人的“类本质”概念

马克思从人的活动的角度来理解人的类本质,就是从辩证法的角度来理解人的类本质。这样,人的类本质不再是什么固定不变的东西,而是由人自身创造又不断超越的自我创生的过程,从而与本质主义的观点有了根本的区别。     

日本警察临战保障及其启示

要保证警察临战职能作用的有效发挥,强有力的保障不可或缺。日本十分重视警察临战保障,运作模式独具特色。日本强调临战保障的法制化、现代化及社会化,其经验和做法非常值得我们学习与借鉴。     

贫困地区农村校外青少年出路和生产技能需求状况调查

通过对我国10个省份贫困地区1843名农村校外青少年的问卷调查发现,干农活、做家务和外出打工是贫困地区青少年辍学或初中毕业后的主要出路;对城市的不信任感成为他们进城打工的最大障碍,正确引导势在必行;他们学习生产技能的需求有较大缺口,需要建立社会支持系统;贫困农村地区信息资源相对匮乏,亟待加强建设。     

两税合并对中国引进外商直接投资的影响及对策分析

改革开放以来，中国一直实行内外有别的两套企业所得税制度，实践证明，两税并存带来许多问题，必须进行改革，才能适应经济全球化和市场经济的需要。该文认为两税合并总体上不会影响外商投资，分析了两税合并带来的问题，并提出了中国应该采取的对策。     

Embeddedness and the Articulation of Capital Interests in Norway

This article focuses on organization of capital interests comparatively across sectors and does so by developing an explanatory framework linking organizational patterns to incentives for individual strategies. The key argument is that variations in the political organization of capital interests across sectors, and the linkages between state and capital interests, reflect different degrees of embeddedness. Underlying the embeddedness hypothesis is the notion that the organization of capital can be seen as an alternative to governance through market processes. Organization may replace market governance either by constituting an alternative to internal self-regulation or by channelling regulatory functions through cooperation with public authorities. A set of hypotheses are developed concerning the relationship between degree of embeddedness on the one hand, and organization of capital interest organization and the interface between state-industry, on the other. The overall picture is that we find support for the crux of our argument, but there are important modifications. As for functional differentiation of capital interests we find, in accordance with OUT hypothesis, that highly embedded capital is associated with organizations that have a broad set of functions. Transient capital, on the other hand, has comparatively less stable ties to production systems as well as other social relations, and is thus more difficult to control organizationally. Concerning vertical integration, our hypotheses is only partially supported Looking at the interface between state and economic organizations in the primary sectors and non-embedded sectors such as finance and insurance, we find the data quite in accordance with our hypotheses. Cases with a medium level of embeddedness do not, however, fit our hypotheses as well as the sectors at the two extreme ends.     

Current Practices and Issues in Capital Budgeting and Reporting

Budgeting and accounting professionals, as well as other interested parties, are currently examining ways to improve governmental capital budgeting and reporting. Although progress has been made, major policy issues are still being analyzed and debated. This article provides an overview of current practices and the major policy issues that are being addressed. The discussion incorporates related ideas and observations made by Jesse Burkhead four decades ago. The author concludes that many of Burkhead's insights in the area of capital budgeting and reporting are still relevant and useful today.     

Cross-national election surveys: A French pre-test

In common with scholars in other leading democracies, election researchers of France and the United States rely heavily on a survey research methodology; but their respective national election surveys do not pose many of the same questions, and the dominant research paradigms in each country offer opposing explanatory models of vote choice. Herein are reported preliminary results from a joint effort of US and French researchers, which seeks to include numerous cross-national items in the French National Election Study (for 1995). The following American National Election Study (ANES)-type items receive attention: candidate feeling thermometers, job approval ratings, economic evaluations, seven-point proximity measures on social issues and party identification. Inclusion of these measures in French surveys may allow an important cross-nation extension of voting models thought to be peculiar to one political culture, such as the US.     

The administrative state and fiscal policy: A comparative analysis of political issues in China and the United States

This article examines the budgetary politics in China and the United States. It illustrates the inherent political nature of fiscal policies produced by different political and economic systems. Although both countries are concerned with the distributive effects of reform, the study indicates that the central government of China confronts issues related to the distribution of power between the center and the provinces during economic transformation. In contrast, the debate in the United States is produced by the distribution of costs and benefits brought about by federal fiscal policy. The context of the debate is influenced, in part, by the administrative state.