2015, Vol. 28 No.5
Publication date: 25 September 2015
The paper reviews the backgrounds of the change of South Africa's unemployment security policies with an introduction to the main unemployment security policies in the current South Africa. The paper also evaluates the relevant policies from the following few aspects: policy coverage, beneficiaries, increasing jobs, reducing poverty, enhancing skills and so on. The result shows that either the South Africa's unemployment insurance or the project of public works cannot create sustainable jobs or solve its unemployment problems that mainly consist of structural unemployment.
The US Federal Social Security Act implemented in 1935 not only dealt with the issue of unemployment during the Great Depression but also push ahead with the US social security system. The unemployment insurance system underwent a series of huge and significant changes in many aspects including the concept and the content of the policies in the subsequent evolution progress. Thus it can be seen that the system played a crucial role in relieving the pain of the unemployed, helping them get reemployed and accelerate the economic recovery in the US. The experience has certain reference significance for other countries.
Germany is one of the earliest counties to establish unemployment security system. With changes in economic situation and social environment, especially the unification in 1990, Germany has continually adjusted unemployment insurance systems since the late 19th century. It's worth noting that the "Employment Promotion Law" in 1969 and the Harz Reform during 2002—2005 played important roles in these adjustments. The article reviews the development of the unemployment insurance system in Germany, and results show that the unemployment rate of Germany gradually decreased after 2002, but it is not clear whether this decrease was caused by the revision of the current unemployment insurance policy because of the time lag of the policy implementation. The effect of the German unemployment insurance system still needs time to test.
In order to effectively fight with crimes against aviation security, the international community has passed a series of international conventions on the prevention and punishment of these crimes. As a member of International Civil Aviation Organization, after joining into the relevant international conventions, China has added the charges into the Criminal Law, set the legal punishment against crimes. The first part of this article introduces the relevant international conventions. The second part illustrates the relevant charges and theoretical controversy. And the last part gives some suggestions on criminal legislation about crimes against aviation security.
In-Flight Security Officer (IFSO) is introduced to combat hijacking and other crimes. The IFSO has been accepted by more and more courtiers and has been playing an important role for the domestic and international aviation security. With the development of international civil aviation, the ICAO started the modernization of Tokyo Convention and promulgated the Protocol to Amend the Convention on Offence and Certain other Acts Committed on Board Aircraft. The IFSO was incorporated into the Protocol. In order to clarify the legal status of the IFSO, the author studied and analyzed history of IFSO's development, legal basis of its establishment and provisions of the protocol to IFSO, then pointed out that IFSO has special legal status because they are representative of the public power of states. It is proposed that the system of IFSO should be established in Chinese domestic law.
Tax-planning is one of the most important factors affecting the operation of capital market. To go public, a company needs to comply with all regulations including tax law. Since the amount involved in capital operation is often very large, companies should think more carefully in developing a reconstruction especially its effect on tax-planning. However, Chinese tax regulation is complicated and frequently revised, local tax offices have more discretion, so it is difficult to fulfil tax-planning. For the Initial Public Offering (IPO)coming into the market, restructuring, M&A(Mergers and Acquisitions), the paper discusses the relevant regulations and controversies in practice which are of great research significance for the regulation effects of tax-planning in the market operation.
Under current law, stamp tax imposed on leasing is regulated by administrative rules promulgated by agencies under the State Council and administrative norm documents,the main part of which is Specific Rules on Stamp Tax Levied on Loan Contract issued by the State Administration of Taxation on December12th,1988. However, these rules and documents are problematic. Firstly, they almost cannot be counted as law even in its most extended definition. Secondly, they distinguish sales from leasing, and impose stamp tax on them individually. Thirdly, they treat Financial Leasing House and Foreign-Capital Financial Leasing Company etc discriminatively. Lastly, how to impose stamp tax on sales and leaseback is ambiguous. The key to solve these problems lie in, on the one hand, that financing other than sale or rent is the point of leasing, on the other hand, that leasing is numbered in Stamp Tax Schedule of Tax Items and Tax Rates when Interim Regulations of the People's Republic of China on Stamp Tax is transformed into Stamp Tax Act of the People's Republic of China in the future.
This paper analyzes research findings related to taxpayer's rights of CSSCI from 1992 to 2013 by meta-analysis. Data are evaluated and analyzed on five dimensions such as overall condition, research paradigm, research perspective, research methods and research topic. This paper reviews present condition and shortcomings of taxpayer's rights research and concludes that taxpayers' rights research is in low interest state, research paradigm is single, research perspective is diversified, research methods are simple and research topic is highly focus on basic rights.
As high organizational commitment can improve job performance while reducing employees' turnover, it is important for human resource to increase employees' organizational commitment. Based on the data of 316 survey samples, the paper conducted an empirical study on the effects of employees' spiritual intelligence on organizational commitment. The result indicates that the five dimensions of spiritual intelligence have a positive influence on organizational commitment, and perceived organizational support mediate the relationship between the spiritual intelligence dimensions and organizational commitment.
Based on 321 samples from college graduates, this paper investigates the relationship between social support and job-search behavior. Career decision-making self-efficacy(CDMSE) is introduced to construct a mediation model. In addition, the study also creatively introduces proactive personality and social capital to verify their moderating effects in this model. Results show that the relationship between social support and job-search behavior is partially intermediated by CDMSE. This study also indicates that high proactive personality weakens the association between social support and CDMSE. Besides, one's proactive personality and perceived social support play alternative role in the job search process. What's more, social capital is found to play a negative moderating role on the relationship between CDMSE and job search behavior. With the strengthening of social capital, the impact CDMSE has on job search behavior gradually weakens. According to the results, it is concluded that the individual internal proactive personality and external social capital play important roles in the process of job search, and it is reminded that college students should develop themselves comprehensively which has a certain guiding significance for them.
From the perspective of the adaptation and selection theory, David Pollard's translated version of Gui Youguang's Xiang Ji Xuan Zhi is analyzed. In order to produce the most integral, adaptative and selective translation, the translator makes adaptation and selection in terms of language, culture and communication. As for the adaptive transformation in terms of language, the translator employs a lot of impersonal subjects, and pays attention to the difference between hypotaxis and parataxis. As for the adaptive transformation in terms of culture, the translator chooses various translation strategies, such as free translation, interpretative translation, the addition of translator's commentary and so on. As for the adaptive transformation in terms of communication, the translator successfully reproduces the style of the source text, and conveys the beauty of language forms in the source text. The employment of these translation strategies improves the translation quality of the English version of Xiang Ji Xuan Zhi. After a detailed analysis, it is proved that the adaptation and selection theory can provide some guidance for the translation of Chinese classic proses.
That undergraduates should receive a broad education in a range of areas has been important to American education for a century or more. In this report, the Committee affirms Harvard's commitment to the ideals of a general education that aims to provide a breadth and variety of study. The Committee reaffirms the goals of a liberal education that aims to develop self and citizen in contrast to studies aimed primarily at the preparation for a specific profession or occupation. This report will give greater depth and meaning to a crucial segment of every Harvard undergraduate's education and provide students with more freedom to follow their own particular interests.
Report of the Task Force on General Education is divided into five parts: reason and goals for General Education, General Education Curriculum, activity-based learning and implementation. In the endless changing world, General Education should make connection between the knowledge which learnt by students and the reality world outside the college, to make students get abilities of culture, arts, and moral judgments, and get ready to participate in public affairs. So a new General Education Curriculum should be made, which should be set up in eight domains as follows: aesthetic and interpretive understanding, culture and belief, empirical reasoning, ethical reasoning, science of living systems, Science of physical universe, societies of the world, The United States in the world. Besides the curriculums, initiative to learning should be trained in extracurricular activities. In the administer level, the university should set up a new General Education Committee to support general education from more fields.
General education, the contemporary continuation of classical liberal education, aims to develop responsible people, citizens of the modern society and high-quality professionals. Because of the particularity of university education, there is a huge gap between the idea and practice of general education. MOOC provides a new opportunity to solve these problems. Part of the curriculum of general education can be learned on MOOC, and flipped classroom can be carried out by use of MOOC, which will help the transformation of general education from teaching knowledge to cultivating human beings. With the further improvement of MOOC, MOOC schools and credit courses will further enrich the general education resources, so as to establish a new general education model in the digital era.
The general education reform of Beihang University is very successful. It can be used as an example and reference for other technical universities. But Beihang University needs to learn the experience of other leading technical universities in the world, such as MIT. Through investigating the history of general education of MIT, it is found that undergraduate education at MIT has been highly successful. The general education curriculum of MIT, which named general institute requirements, is a good example to learn from. It not only comforts to the rule of General Education, but also has its own distinguishing features, especially humanities , arts and social sciences. General education curriculum, which is divided to three parts: distribution component, concentration component and elective component. Besides, the administration system of general education at MIT has also successful experiences for other universities to learn from.