“一带一路”倡议与中国企业承担人权责任策略探析

在经济全球化浪潮面临挑战和"一带一路"倡议方兴未艾的复杂国际背景下,中国企业面临发展机遇与人权相关风险的双重挑战。国际工商业与人权议程尤其是联合国《工商企业与人权:实施联合国"保护、尊重和补救"框架指导原则》蕴含着丰富的企业人权责任。我国可从政府与企业两个层面采取应对措施。在政府层面,可以制定并执行相关法律与政策;制定工作指引,建立监管体系;制定工商业与人权行动计划。在企业层面,应当把尊重人权原则纳入公司治理;主动发布人权履责报告,加强对话与合作。     

Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

The Governance of Cross-Border Data Flows in Trade Agreements: Is the Cptpp Framework an Ideal Way Out?

The regulations of cross-border data flows is a growing challenge for the international community. International trade agreements, however, appear to be pioneering legal methods to cope, as they have grappled with this issue since the 1990s. The World Trade Organization (WTO) rules system offers a partial solution under the General Agreement on Trade in Services (GATS), which covers aspects related to cross-border data flows. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and the United States-Mexico-Canada Agreement (USMCA) have also been perceived to provide forward-looking resolutions. In this context, this article analyzes why a resolution to this issue may be illusory. While they regulate cross-border data flows in various ways, the structure and wording of exception articles of both the CPTPP and USMCA have the potential to pose significant challenges to the international legal system. The new system, attempting to weigh societal values and economic development, is imbalanced, often valuing free trade more than individual online privacy and cybersecurity. Furthermore, the inclusion of poison-pill clauses is, by nature, antithetical to cooperation. Thus, for the international community generally, and China in particular, cross-border data flows would best be regulated under the WTO-centered multilateral trade law system.     

孝女与虎患--以明清长三角地区方志记载为中心的讨论

明清时期长三角地区方志中的遇虎孝女给人以女德化身的印象。然而细细考量,可以发现虽然国家话语体系认同此孝,但因为统治阶层(男性)对典范女性的塑成寄予更多期待,女孝的边界亦随之延展。本文通过对相关文献的钩沉与梳理,着重分析女性遇虎行孝的数量、类型及对象,进而对这一特殊女孝文本所隐涵的教化目的与性别含义进行探讨。文章指出,兼具凶猛和灵性的"山兽之君"不过是检验女德的一剂良方,以身代亲的行为不仅被着上了道德和功利的双重色彩,而且被用来移孝作忠、移孝守节甚至是移孝替孝,女性只能也必须依赖自己在家庭中所扮演的角色获得更多的道德肯定。     

Public service ethics,values and spirituality in developing and transitional countries: Challenges and opportunities

Concerns over the unethical conduct of leaders and public officials have led to the renaissance of interest in public service ethics and values. Although national and organizational systems and structures have been instituted to either eradicate or ameliorate unethical behaviours in the public service of countries, the practice still persists with devastating consequences. As one way forward, spirituality has been touted as having the potential of stimulating the moral thoughts of individuals who are dealing with ethical issues, thereby reducing unethical behaviour and generating positive organizational behaviour. Drawing from the perspectives of developing and transitional countries, this special issue empirically examines the extent to which ethics, values and spirituality can reduce unethical behaviours.     

Institutional reform and public attitudes toward EU decision making

In the face of the discourse about the democratic deficit and declining public support for the European Union (EU), institutionalist scholars have examined the roles of institutions in EU decision making and in particular the implications of the empowered European Parliament. Almost in isolation from this literature, prior research on public attitudes toward the EU has largely adopted utilitarian, identity and informational accounts that focus on individual-level attributes. By combining the insights from the institutional and behavioural literature, this article reports on a novel cross-national conjoint experiment designed to investigate multidimensionality of public attitudes by taking into account the specific roles of institutions and distinct stages in EU decision making. Analysing data from a large-scale experimental survey in 13 EU member states, the findings demonstrate how and to what extent the institutional design of EU decision making shapes public support. In particular, the study finds a general pattern of public consensus about preferred institutional reform regarding powers of proposal, adoption and voting among European citizens in different countries, but notable dissent about sanctioning powers. The results show that utilitarian and partisan considerations matter primarily for the sanctioning dimension in which many respondents in Austria, the Czech Republic, Denmark and Sweden prefer national courts to the Court of Justice of the EU.     

Experimental Evidence on the Impacts of Need-Based Financial Aid: Longitudinal Assessment of the Wisconsin Scholars Grant

We conduct the first long-term experimental evaluation of a need-based financial aid program, the privately funded Wisconsin Scholars Grant. Over multiple cohorts, the program failed to increase degree completion and graduate school enrollment up to 10 years after matriculation. The program did reduce time-to-degree for some students and modestly increased the number of STEM degrees earned. The lack of robust effects raises important questions about the conditions necessary for financial aid to benefit students.     

中国印尼货物贸易互补性分析

中国是印度尼西亚最主要的贸易伙伴之一,既是印尼最大的出口目的地,也是印尼第一大进口来源国。而对于中国来说,印尼不是主要的贸易伙伴,只是一个快速增长的新兴市场。从中印尼两国贸易商品结构分析的结论看,印尼可以在农业原材料、食品、燃料、矿物和金属方面加大对中国的出口,而中国可以在制成品方面加大对印尼的出口。两国贸易的互补性指数表明两国在技术条件、要素禀赋、所处的经济发展阶段等方面存在较大差异,基本属于垂直型产业间贸易,具有较为广阔的贸易发展空间。当前中国与印尼的贸易正面临着一些障碍与困境:印尼频繁对中国发起贸易救济立案,中国与印尼之间的传统能源贸易也面临不可持续的困境。鉴于以上各种原因,中国企业可以通过投资印尼,来提升两国的经济合作水平。     

大国博弈、双层均势的亚洲时刻--俄罗斯智库对中美经贸摩擦的认知与政策立场

俄罗斯智库对中美经贸摩擦有着独特的认知和期待,并与克里姆林宫的官方立场互为表里。总体上,俄方智库的观点是,在经贸摩擦的背后,是中美两国对军事、政治、科技、地区和全球领导权的竞争;两国的国内议程和对外政策,将因此受到深远影响并产生溢出效应--在亚洲区域内形成两极结构。即使两国会因国内和国际政治因素,在经贸问题上达成妥协,但中方不会放弃获得世界科技领导者的雄心,美方也不会打消遏制中国发展动能的战略意图。俄罗斯应与中国继续保持经济与军事合作,避免与美国和西方关系的继续恶化,并在亚太地区推动"大欧亚伙伴关系"倡议。俄罗斯政策分析界基于自身利益的演绎,将中美经贸摩擦定性为大国博弈,相应的政策建议反映出俄罗斯以在全球和亚洲分别制衡美中为目标的双层均势策略。俄罗斯将在有亚洲其他国家参与的情景下扮演战略平衡手角色,借中美全面对抗之势,在中美俄三边关系之外扭转不利的外部发展环境。俄罗斯对亚太国际局势的盘活作用,将催生双边和三边竞合新模式的建立。     

Erzählungen des Kindes‐ und Erwachsenenschutzes: Eine Anwendung und Erweiterung des Narrative Policy Frameworks

The Child and Adult Protection Authorities (KESB) have been the subject of controversial discussion since their establishment in 2013. The reform of the Guardianship Law provided for an institutional shift away from local guardianship authorities to regional specialist authorities. This article uses the Narrative Policy Framework (NPF) to examine the history of today’s controversy, simultaneously proposing an analytic strengthening of said framework. Previous NPF studies summarize policy actors into opponents and proponents. As a result, we do not know whether different actors use different narratives. We therefore separate the expert from the MP discourse. The analysis shows that the experts' arguments for a new institutional arrangement and a person‐oriented narrative dominated, which put the fundamental rights of the persons affected by guardianship measures up front. The study contributes to the understanding of the current controversy, in which a person‐oriented narrative seems to be dominant again, directed against the new authorities.