新会计制度与税收法规的差异协调和处理

我国新会计制度与税收法规双轨运行,随着会计制度改革的深化,二者的差异和矛盾也日益扩大,必然会增加纳税人遵从税法、会计制度的成本,加大广大财会人员和税务工作者理解执行具体政策规定的难度。然而,税法与会计制度的差异具有可协调性,寻找两者的衔接点和有效的协调方式,是降低企业会计核算成本,保证国家税收的有效路径。     

俄罗斯联邦宪法司法制度的历史发展

在俄罗斯联邦的宪法司法制度中,拥有违宪审查权的机关是宪法法院.这一审查制度的确立与发展到目前为止经历了三个阶段,一是有呼声无制度阶段,主要是戈尔巴乔夫改革时期;二是宪法司法制度初步确立阶段,从苏联解体到1991年第一部俄罗斯联邦宪法法院法生效;三是宪法司法制度的完善阶段,从第一部宪法法院法到1994年第二部俄罗斯联邦宪法法院法的实践运行.这三个阶段在立法与实践两个层面反映了俄罗斯联邦宪法司法制度的不断发展与完善(现代化发展进程).     

错位就业与人才培养

我国现行的用人政策与传统的人才培养机制之间的矛盾 ,导致社会上出现了学非所用的错位就业现象 ,这种现象既造成了国家教育经费的有效产出不足 ,同时也造成了我国人力资源的大量浪费。避免和扭转这种现象关键在于转变我国的人才培养机制 ,因此 ,必须淡化专业观念 ,制定“宽口径”的人才培养方略 ,同时要注重人才个性化空间的拓展 ,转变传统的教学制度 ,还要从根本上树立起终身教育的观念。只有这样 ,才能创造出一个和谐的有利于人才发挥创新能力的新空间。     

影响高校二级学院德育评价制度建设的原因及对策

高校二级学院德育评价制度是我国高校德育管理制度建设中的一个薄弱环节。本文分析了影响高校学院德育评价制度建设的主要原因，提出了相应的对策建议，为推进高校德育评价制度建设提供有益思路。     

构建铁路客站治安防控体系刍议

本文在对当前铁路客站治安防控现状进行分析的基础上,提出了加强"五大能力、六大机制"建设这一构建科学、高效的客站治安防控体系的架构支撑,实现由事后处置为主向超前防范为主、由重治标向重治本的转变,是从更深层次和领域研究解决火车站地区治安问题的一次探索。     

Empathic emotions and justice in society

Empathy is defined as an affect more appropriate to another's situation than to one's own. The paper (i) summarizes different modes of empathic affect arousal; (ii) shows how empathic affect may interact with social-cognitive development, to produce four levels of empathy development; (iii) suggests that causal attributions may transform empathic affect into sympathy, guilt, and empathic anger, which are major moral affects; (iv) discusses how these affects may influence moral judgment and behavior; (v) points up empathic morality's limitations and the need to embed empathy in relevant moral principles; (vi) discusses possible links between empathy and justice principles, with special focus on Rawls; (vii) illustrates the interplay of empathy, moral judgment, and justice; and (viii) suggests that moral principles may become hot cognitions.     

Integrating societal and psychological rules of entitlement: The basic task of each social actor and fundamental problem for the social sciences

A preliminary statement of a theoretical framework integrating psychological and societal determinants of justice in human affairs is presented. It is proposed that the social structure provides the rules of entitlement and decision making that regulate the course of routine social interaction. These societally based norms are representable in people's conscious thought processes. By contrast, the psychologically generated rules of entitlement, typically contradict conventionally accepted rules of thought and discourse and thus remain unconscious. The major part of the discussion considers the motivationally important circumstances that engage the unconscious psychologically compelling determinants and how their appearance in behavior is both shaped and legitimized by the situationally prevailing normative context. The final section considers some of the more important methodological, theoretical, and social policy implications of this social psychological theory of entitlements.     

How Surrogate Impact Panels Function in the Context of Intimate Partner Violence: A Mixed-Methods Study

ABSTRACT

Intimate partner violence (IPV) continues to be an urgent social problem, despite decades of intervention and prevention efforts. Restorative justice programs (e.g., victim impact panels) may be a useful addition to intimate partner violence (IPV) intervention, but it is unclear how these panels operate and to what extent they are consistent with restorative justice models. This naturalistic study of IPV surrogate impact panels used ethnographic observation of panels (n = 18), archival analysis of audience responses to the panel (N = 287), and focus groups and interviews (k = 4) with IPV survivors, an audience member, and batterer intervention providers to investigate these gaps. Findings suggest the panels manifest interactional processes consistent with restorative justice principles. Implications, limitations, and future aims of research on these panels are discussed.     

Unclogging Courts by Targeting Litigant Incentives: The Case of the Brazilian Labour Justice Reform

Overburdened courts hinder economic and social progress, yet successful court reforms are rare. Instead of boosting judicial resources or adapting procedure, Brazil tackled persistent backlogs and delays in its labour courts by replacing the pre-existing each-pays-their-own-costs (American) rule for allocation of litigation expenses with an alternative loser-pays-all (English) rule. Using a newly assembled court-level panel dataset and difference-in-differences approach, we show that the reform alleviated the courts' demand pressures and, most importantly, increased court efficacy in both adjudication and enforcement. The Brazilian experience offers valuable policy lessons about viable court reforms for other jurisdictions.     

Finanzpolitik als Nachahmungswettbewerb: Empirische Ergebnisse zu Budgetinterdependenzen unter den Schweizer Kantonen

This article examines whether spending decisions in Swiss cantons are interdependent, that is, whether the spending decisions of a canton are influenced by those of other cantons. Theoretically, fiscal policy imitation among cantons can be interpreted as a process of policy and innovation diffusion, as a result of tax competition or as a consequence of federalism as a policy laboratory. The panel analysis presented in this article provides evidence of the existence of budget spillovers among neighbouring cantons. Cantonal governments do not take spending decisions in isolation, but by systematically comparing the fiscal policies in neighbouring cantons.