军事伦理学应当研究道德战范畴

在军事领域,道德通过影响军人的心灵与心智,起着巩固、扩大己方力量,削弱、分化、瓦解敌方的重要作用。在军事斗争中,敌对双方利用道德的功能展开相互间的较量导致了道德战这一特殊军事斗争样式。军事伦理学应当深入研究道德战,以充分发挥道德服务于战争的功能。     

Tax Compliance as a System: Mapping the Field

Tax evasion is a serious and growing problem all over the world. In most cases, non-compliant tax behavior is associated with tax evasion. Such approach, however, is incomplete. There is a lack of clear definitions of compliance and non-compliance. This article focuses on defining the key terms related to tax compliance and on mapping and systematizing the determinants of tax compliance and proposes a way to develop an administrative strategy for tax compliance. The novelty of the study lies in approaching tax compliance as a systemic whole. A systemic approach to tax compliance as a comprehensive whole could serve as the basis for the tax authority in developing administrative strategies.     

利益与道德的关系问题探讨

利益是道德的基础,是整个马克思主义伦理学的基石。科学的道德建设应该以促进生产力发展为核心。社会上的不良道德现象,虽有其存在的复杂原因,但从根本上说是受生产力发展水平制约的。我国的道德建设必须始终以为人民服务为核心,始终把人民的利益放在首位。     

关于风化犯罪立法的完善——以东南亚3国与中国的立法比较为视角

本文通过对东南亚国家中具有代表性的泰国、越南、新加坡3国与中国关于妨害风化犯罪的立法比较,发现其各自不同的法律特色;东南亚国家与我国在法律文化上有诸多共性,这对我国法律的完善具有极大的参考价值。     

对美军士气理论的解读

美军士气理论是美军士气培育和运用的思想基础.深入解读这一理论的基本内涵、主要特点及其对美军士气建设的影响,有助于全面认识和把握美军士气的历史、现状和未来.     

Cooperating Estonians and “exiting” Lithuanians: trust in times of crisis

This article argues that substantial differences in political legitimacy can help explain why Estonia dealt with the recent economic crisis more successfully than Lithuania. In 2009, when the crisis hit hardest, Lithuania saw its budget deficit expand substantially, while Estonia managed to keep the deficit under 3% of GDP and consequently was invited to join the Eurozone, to which it acceded in 2011. The experience of these countries presents an interesting puzzle, as the divergent fiscal performance cannot be attributed to purely economic factors. Both countries have a similar economic structure, and both were similarly affected by the crisis. Furthermore, both pursued similar expenditure and tax policies during the crisis. Based on quantitative and qualitative evidence, it is argued that higher tax compliance and subsequently higher tax revenues can explain the difference. In turn, this compliance gap can be attributed to different levels of trust in political institutions in Estonia and Lithuania.     

教学策略对大学生学习策略影响的研究

在变迁快速的社会中,教师扮演着多重的角色。将EQ概念运用在教师角色扮演上,实施教师情绪管理的策略要求教师能随时清楚地认识并调节自己的情绪,营造积极向上的学习氛围。教师的教学策略经验对学生掌握学习策略起着至关重要的作用。     

Examining social cohesion and victimization in a Malaysian multiethnic neighborhood

The ecological theories linking neighborhood characteristics to victimization have rarely been tested in Asia. This article examines three conceptual models of social cohesion (collective efficacy, sense of belonging and feeling of morale) that are designed to explain the residents' victimization in Malaysia. This study focuses on the effects of social cohesion on crime using a sample of 294 ethnically diverse residents living in a high-crime neighborhood. The study shows the relevance of all three conceptual models in predicting victimization for both males and females. The findings indicate that a greater sense of belonging and feeling of morale among the neighborhood residents is significantly associated with lower levels of victimization. Contrary to the literature, the collective efficacy measure was associated with higher reported victimization. Our model also links social cohesion measures to neighborhood racial heterogeneity, a finding that adds knowledge to the study of ethnic diversity and crime–community relationships.     

Trust and Tax Compliance Among Malaysian Working Youth

A high level of tax morale is necessary in promoting tax compliance among the public, including youth who tend to have a low sense of responsibility. The current tax system and working youth segment of Malaysia are first explained. Based on the relevant literature on taxation, important factors that influence trust and the resulting tax compliance are conceptualized in a research model. An online survey was administered on youth throughout Malaysia that resulted in 2,030 usable responses, of which 500 were used in testing the model. The empirical results from using partial least squares analysis show that one of the two trust variables and tax knowledge are significant determinants of tax compliance. In addition, youth in the registered taxpayers group exhibited a greater level of compliance intention than non-registered youth.