山东省上市公司财务危机状况统计研究

财务危机是一种公司盈利能力实质性地减弱,并伴随持续亏损的渐进式的积累过程,其发生会给各方利益相关者带来严重损失。随着我国证券市场的发展,进行财务危机预警研究不仅必要而且可行。通过对山东省A股直接上市公司财务危机状况统计分析,对其共性特征有了初步探索,利于对其进行预警研究。     

国外负所得税理论研究的十大启示

本文在梳理有关文献的基础上提出国外负所得税理论研究的十大启示,即:纯粹形式,还是不同变体;局部试验,还是全国计划;短期试验,还是永久性计划;运用静态分析,还是动态分析;理性决策的主体是个人,还是家庭;倚重利己行为假设,还是利他行为假设;暂时收入假说,还是持久收入假说;偏好工作,还是偏好闲暇;评价应遵循单维度,还是多维度;要公平,还是要效率。作者认为,这十大启示为我们设计适合中国国情的负所得税方案提供了重要借鉴。     

Stem Cell Research and Technology in Iran—Window of Opportunity in the Midst of International Tension

This paper aims to explain how the key characteristics of “stem cell research” as an emerging technology facilitate the strategy of an Iranian organization, namely, “the Royan Institute” to learn by interaction and to generate knowledge. It argues that the Royan could take advantage of the window of opportunity that stem cell research and technology had temporarily opened up but its endeavors are now being hampered by unfavorable international factors and weak domestic infrastructure. The article substantiates the case by giving an objective account of networking and gatekeeping in the process of learning/innovation at the Royan and concludes by questioning the continuity of the actual learning strategy in order to sustain the Royan's knowledge production.     

权利冲突的研究现状、基本类型与处理原则

中国的权利冲突研究经历了产生、反思、深化三个阶段,当前仍存在着抽象的理论研究与具体层面的研究脱节及研究道路不足等缺陷。同种类型权利间的冲突与不同类型权利间的冲突是权利冲突的基本分类方法。处理权利冲突,应坚持私权利优先于公权力、社会公共利益优先等原则。     

自白补强规则比较研究

对自白进行补强是限制自白证明力和遏制非法取证的必要手段。本文对美国和日本自白补强规则中的补强证据证明对象、证据能力和证明程度以及共犯自白等方面进行了比较,认为补强证据应当具有证据能力,它不仅可以补强自白,还应当能够证明案件事实,并且应达到相当的证明程度。我国的自白补强规则极不完善,需要进一步改进。     

广西承接产业转移中人力资源开发的战略策略

广西在新一轮国际产业转移浪潮中,面临着东部发达地区产业转移的有利时机,给经济加快发展带来了难得的承接产业转移机遇。充分认识广西承接产业转移中人力资源开发的重要意义;把握产业转移的规律,认识现代人力资源开发的特征;认识广西人力资源开发的现状,探讨人力资源开发的规律,实施承接产业转移的人力资源开发战略,营造承接产业转移的高素质人力资源环境。     

From chasing populists to deconstructing populism: A new multidimensional approach to understanding and comparing populism

This paper challenges some widespread theoretical assumptions and practices in the study of populism and proposes a new multidimensional approach to generate and analyse data on this latent construct. Rather than focusing on categorising subjects as populists or not, it recommends reaching a better understanding of what populism is, the salience and relative weight of its attributes and how they interact creating an inner populist logic. Despite the increasing media and academic attention, historical discrepancies in how to conceptualise and operationalise populism have hindered cumulative progress in the literature. Initially most efforts were devoted to the study of specific movements, without a clear comparative angle, and the concept of populism was often conflated with that of nationalism. When the literature started to pay more attention to the analysis of the attributes associated with populism serious disagreements emerged concerning its true essence. Populism has been conceptualised as an ideology, a cynical strategy, a performative style and a discursive logic of articulation. The disputes between these competing interpretations have arguably slowed down the generation of comparative data. Although this article is meant to be a critique of the current state of the field and a call to make it pivot into a slightly different direction, it does not adopt an iconoclast stance and largely tries to reconcile the different existing research traditions – ideational, discursive, performative and strategic. It shows that their efforts are to a great extent complementary but mostly operating on different rungs of the ladder of abstraction. This paper argues that shifting from minimal definitions into a multidimensional approach may stimulate the generation of comparative data on a wider range of attributes and facilitate the identification of degrees and varieties within populism. This paper develops a new analytical framework which deconstructs populism into five dimensions: (1) depiction of the polity, (2) morality, (3) construction of society, (4) sovereignty and (5) leadership. These dimensions, that synthesise the most influential conceptualisations of populism, are empirically and theoretically interconnected and encompass ideational, discursive and performative attributes suggested in the literature. These dimensions are in turn composed of lower order attributes forming a multilayered network structure. This multidimensional framework provides a heuristic template that can be adapted and operationalised in diverse ways depending on the hypotheses, type of data and subjects of the analysis. Some examples of how to turn these dimensions into variables to capture supply- and demand-side populism are introduced. Future empirical research could help map and better understand the network of interactions and intersections among these dimensions and attributes. This could be the key to settle some of the current conceptual debates about populism and its varieties.     

FAMILY DISPUTE RESOLUTION: CHARTING A COURSE FOR THE FUTURE

This article summarizes ideas for future directions in the field of family dispute resolution, as discussed by legal experts, social scientists, and other participants at the Indiana University–Bloomington conference on family dispute resolution. Five major categories of future directions were discussed: (1) clarifying differing goals for work in this field; (2) recognizing, understanding, and assessing for heterogeneity among couples and families facing divorces, break ups in adult relationships, and reconfigurations of adult relationships with the children ("relationship dissolution"); (3) testing our assumptions and commonly held beliefs about relationship dissolution; (4) empirically testing the efficacy of interventions for families experiencing relationship dissolution; and (5) disseminating research findings to those on the frontline.     

CHILD CUSTODY EVALUATIONS: THE NEED FOR SYSTEMS‐LEVEL OUTCOME ASSESSMENTS*

Child custody evaluations need to be studied systemically as a human service system. There is little research on the history, caseload dynamics, economics, delivery systems, or impact of custody evaluations. This article identifies five systems‐level questions about custody evaluations and examines one, outcomes assessment, in detail by developing seven outcome hypotheses. The article concludes that such research could improve the practice and use of child custody evaluations.     

行政执法与刑事司法衔接机制的立法问题研究——以公安机关的经济犯罪侦查为中心

行政执法与刑事司法因属于不同法域,由于部门保护主义与行政执法遮蔽而使得以罚代刑成为常态。建立的衔接机制存在问题导致行政执法机关移送案件的数量呈下降趋势。有关此问题的立法应当在报案线索与案件移送、受理与处理以及证据的转化等方面作出修改,使“脱节”的环节得到衔接。