论公安文明执法的时代性与人权意识的注入

公安文明执法是中国社会走向法治和步入全面建设小康社会的必然要求,具有鲜明的时代性。为适应我国建设法治社会的需要,公安执法应溶入现代法治理念,具有现代法治的品质和精神,彻底从过去阶级斗争的观念、运动式的模式中解放出来。而在这一变革过程中,必须对公安执法注入形成现代法治的理论基础———人权意识,洗涤传统的执法观念,根除错误的执法指导思想,这虽不是实现公安文明执法的全部,但却是公安执法创新的一个根本。     

Ethics of Emotions as Ethics of Human Rights: A Jurisprudence of Sympathy in Adorno, Horkheimer and Rorty

This article considers in a different light the relationship between legal theory and ethics by means of an interpretation of the thought of Adorno and Horkheimer, and of the writings of Richard Rorty, as two moments of a marginal stream of ethics of passions that runs beneath the history of rationalist Western philosophy. It departs from the critique of Modernity as a dialectic of barbarism and civilisation, and from a genealogy of Auschwitz that finds its antecedents in Kantian morality. It also characterises modern culture as one of apathy and bourgeois stoicism, and establishes a link between the cold modern ethos and the dynamics of Nazi hardness. The article turns then to a consideration of some of the responses to the comprehensive crisis of Modernity: the imperative ‘Auschwitz never again’, Adorno’s ‘general enlightenment’ and Horkheimer’s ethics of sympathy. Finally it reflects upon Rorty’s proposal of sentimental education as an effective strategy to foster a human rights culture in Postmodernity, with the aim of bridging the tradition of moral sentiments and contemporary struggles for human rights. I am very grateful to Costas Douzinas, Sonia Romero, Shaun Haselhurst, David-Alexander Smith, José Bellido and the two anonymous referees for their comments, and to Alexander García-Düttman for his suggestions. This text is dedicated to Paul Gready.     

关于我国会计理论特色的几个问题

我国会计理论的特色是以我国政治、经济、文化为背景 ,体现我国特点的反映会计规律的理论。所有制形式、产权主体、会计信息用户、会计监督等 ,都是我国特色会计理论的重要体现。     

论人的全面发展是马克思主义的最高诉求

马克思主义的理论主旨是在实现人类解放、社会进步的基础上促进人的全面发展。人的自由而全面的发展是马克思主义的出发点和最高诉求,是马克思和恩格斯创立的新学说的目的和使命,也是他们在批判旧世界发现新世界这一过程中内在的逻辑归宿和价值追求。实现人的自由而全面的发展既是一个不断丰富和深化的理论问题,又是一个具体而复杂的实践过程,为此我们需要正确理解人的自由而全面发展的内涵,遵循一些基本的原则,为这一理想的实现提供坚实可靠的理论依据和实践基础。     

房产税税制改革探讨

房产税作为地方财政收入的主要组成部分,在实施过程中已暴露出很多问题。以宽税基、低税率的思路对其进行修改、完善是经济改革的必然趋势。     

从传统富民思想的历史源流中认识邓小平富民思想的创造性

本文简略地概述中国传统富民思想的特征以及在近代社会中的演变,在此基础上分析和认识邓小平富民思想的创造性。     

密取封缄委托物内财物行为的定罪

有关受托者私下取走封缄物内财物的行为 ,是认定为盗窃罪还是侵占罪一直存有争议。界定刑法中占有的概念 ,明确委托者与受托者对封缄物的共同占有 ,分析受托者行为的秘密性 ,可对该行为给予较合理的定性     

经济全球化与知识产权犯罪

随着经济全球化的进一步发展和我国正式加入世界贸易组织 ,我国知识产权保护工作面临着巨大的压力和挑战 ,知识产权犯罪也成为影响我国市场经济建设和科技发展的一个突出问题。因此 ,在新的形势下找出并正视我国知识产权保护的差距 ,构筑知识产权保护的新框架 ,以有效预防和打击知识产权犯罪 ,就显得尤为重要。     

西方文化霸权的运作程式和理论形态

在全球化的时代,西方文化霸权已经成为一个日益凸显的国际关系问题,他们以媒介霸权为技术基础,以话语控制为基本途径,把自己的意识形态、文化价值观在被输入国的广泛渗透,以种族优越论、文化至上论、文明冲突论等为理论支撑,实现自己文化霸权的目的。了解了西方文化霸权的基本程式和理论基础,我们要更加自觉地捍卫自己的文化主权。     

Industrial Relations and Justice Ideologies in the Firm: A Justice-Based Explanation of Works Council Effectiveness

This paper investigates why the effectiveness of works councils varies across firms. Drawing on a large body of literature on justice in organizations, and on the basis of the premise of methodological individualism, we present the groundwork for a justice-based theory of workplace codetermination. The theory focuses on workers' attitudes toward justice in organizations, the structural reasons behind these attitudes, and their consequences for the effectiveness of codetermination. Results from a qualitative employee survey in four German firms provide first empirical support for the theory presented.