This paper was carried out by the group of professors--Maia Creus, Tamara Diaz, and Ines Martins from the Design Analysis and Prospective Department, with the collaboration of the Catalan Institute for Women, Generali...This paper was carried out by the group of professors--Maia Creus, Tamara Diaz, and Ines Martins from the Design Analysis and Prospective Department, with the collaboration of the Catalan Institute for Women, Generalitat de Catalunya. Maia Creus and Ines Martins are parts of the research group TADD （Theory, Analysis, Design, and Development） recognized by Ramon Llull University. The research, based on feminist and performance studies, focuses on artistic groups currently working in Catalonia and whose practices produce tools and technology sharing, highlight the social and educational potential of ICTs （information and communication technologies） free access when used, consciously and critically, from feminist perspectives assumed. The research project was developed as a dual methodological process. This research group has developed a critical review of the three conceptual axes--women, art, and technology--around which revolves the present study and, in parallel, has conducted field work directly with groups of selected artists, in order to meet them within their areas of production and to know more about their working methods, theoretical discourse, goals, frustrations, and desires. This deployment in parallel was used to develop a group of key concepts that revolve around ＂free culture＂ and ＂culture of access＂ that in contrast with the practices and theories of the investigated groups are necessary to intercept and reinterpret. Through various forms of visibility, this paper intends to investigate, promote, and share these tools, technologies, and pedagogies developed by these groups which, by its own dynamics of collective work, as well as the processes of public participation, emphasize forms of interculturality and interdisciplinary.展开更多
Putting forward bills and proposals is the right of people’s deputies endowed by law and the Constitution and one of the important ways for them to participate in the management of state affairs on behalf of the peop...Putting forward bills and proposals is the right of people’s deputies endowed by law and the Constitution and one of the important ways for them to participate in the management of state affairs on behalf of the people. It is also one of the major channels to voice the popular feelings and wills. With the deepening of democracy and legal construction in recent years, people’s deputies have become more conscious of participating in state manage-展开更多
This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main ar...This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main areas:(1)the mechanisms through which Chinese firms avoid income taxes;(2)the effects of government ownership and agency problem on tax avoidance;(3)tax avoidance and political connections;and(4)the roles of book-tax conformity,tax enforcement,and corporate governance.It also discusses the appropriateness of tax avoidance measures in the Chinese setting.Finally,it proposes important directions for future research.展开更多
文摘This paper was carried out by the group of professors--Maia Creus, Tamara Diaz, and Ines Martins from the Design Analysis and Prospective Department, with the collaboration of the Catalan Institute for Women, Generalitat de Catalunya. Maia Creus and Ines Martins are parts of the research group TADD （Theory, Analysis, Design, and Development） recognized by Ramon Llull University. The research, based on feminist and performance studies, focuses on artistic groups currently working in Catalonia and whose practices produce tools and technology sharing, highlight the social and educational potential of ICTs （information and communication technologies） free access when used, consciously and critically, from feminist perspectives assumed. The research project was developed as a dual methodological process. This research group has developed a critical review of the three conceptual axes--women, art, and technology--around which revolves the present study and, in parallel, has conducted field work directly with groups of selected artists, in order to meet them within their areas of production and to know more about their working methods, theoretical discourse, goals, frustrations, and desires. This deployment in parallel was used to develop a group of key concepts that revolve around ＂free culture＂ and ＂culture of access＂ that in contrast with the practices and theories of the investigated groups are necessary to intercept and reinterpret. Through various forms of visibility, this paper intends to investigate, promote, and share these tools, technologies, and pedagogies developed by these groups which, by its own dynamics of collective work, as well as the processes of public participation, emphasize forms of interculturality and interdisciplinary.
文摘Putting forward bills and proposals is the right of people’s deputies endowed by law and the Constitution and one of the important ways for them to participate in the management of state affairs on behalf of the people. It is also one of the major channels to voice the popular feelings and wills. With the deepening of democracy and legal construction in recent years, people’s deputies have become more conscious of participating in state manage-
文摘This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting,finance,and economics literature over the last 13 years.It surveys the evidence in four main areas:(1)the mechanisms through which Chinese firms avoid income taxes;(2)the effects of government ownership and agency problem on tax avoidance;(3)tax avoidance and political connections;and(4)the roles of book-tax conformity,tax enforcement,and corporate governance.It also discusses the appropriateness of tax avoidance measures in the Chinese setting.Finally,it proposes important directions for future research.
