International audience ; 1. نعيش اليوم حالة تبدلات مجتمعية سريعة وغير مسبوقة يرافقها سواء العنف، او بدون عنف، وخاصة فى اوربا وفى حوض البحر الابيض المتوسط.2. على ما يبدو ان نجاح التغيرات على المجتمعات المعاصرة ليست مرتبطة بالعنف نفسه، ولكنها مرتبطة بعوامل اخرى ككثافة المشاركة لجماعة معينة.3. وعليه بدلا من استراتيجية مسلحة لمجموعة صغيرة من المجتمع، تقوم استراتيجية اللاعنف على مشاركة فعالة من قبل مجموعات اجتماعية واسعة.*4. لمنع تحول اجتماعي جدا "العنيف" يمكن أن يدمر في عملية بالضبط الناس الذين يلتمس التحول، ونحن بحاجة، كما هو الحال في الكيمياء والكيمياء الحيوية، والمحفزات التي تسهل التحول والتي تضمن مشاركة كبيرة من الوحدات المعنية، المحفزات مثل المهرجانات الكبيرة منظمة تنظيما جيدا والاحتفالات والطقوس الدولة، والحفلات الموسيقية الجميلة،والمشروع المقترح هنا وهو في طريقة مزدوجة وفقا لعلم التطور الثقافي ** ومستوحاة من مختلف التقاليد الدينية التي بموجبها يمكن للمجتمع تجنب والهروب من المصائب والكوارث إذا كان عدد محدود من الناس في ذلك يعيشون عادل و/ أو الحياة الروحية. **** Dudouet, Véronique et Howard Clark, Nonviolent civic action in support of human rights and democracy. Brussels : European Parliament, 2009, p. 9.** Dawkins, Richard. 1976. The selfish gene. Oxford: Oxford University Press; note 17 dans Houben, Jan E.M. 2014. « A Tradição Sânscrita entre Memética Védica e Cultura Literária. » Linguagem & Ensino, v.17, n.2, p. 441-469.*** Houben, Jan E.M. « To kill or not to kill the sacrificial animal (yajña-paśu)? » dans Violence Denied : Violence, Non-violence and the Rationalization of Violence in South Asian Cultural History, sous la dir. de Houben & van Kooij, Leiden : E.J. Brill, 1999, p. 141. ; Derzeit erleben wir tiefe, schnelle und beispiellose gesellschaftliche Umwandlungen, manchmal von Gewalt begleitet, manchmal ohne Gewalt, vor kurzem vor allem in Europa und ein weites Gebiet rund um das Mittelmeer.Offenbar wird der Erfolg einer Umwandlung moderner Gesellschaften nicht durch Gewalt an sich bestimmt, sondern vielmehr durch Faktoren wie die Größe und Intensität der Beteiligung der Gemeinschaft.Anstatt ...
International audience ; 1. نعيش اليوم حالة تبدلات مجتمعية سريعة وغير مسبوقة يرافقها سواء العنف، او بدون عنف، وخاصة فى اوربا وفى حوض البحر الابيض المتوسط.2. على ما يبدو ان نجاح التغيرات على المجتمعات المعاصرة ليست مرتبطة بالعنف نفسه، ولكنها مرتبطة بعوامل اخرى ككثافة المشاركة لجماعة معينة.3. وعليه بدلا من استراتيجية مسلحة لمجموعة صغيرة من المجتمع، تقوم استراتيجية اللاعنف على مشاركة فعالة من قبل مجموعات اجتماعية واسعة.*4. لمنع تحول اجتماعي جدا "العنيف" يمكن أن يدمر في عملية بالضبط الناس الذين يلتمس التحول، ونحن بحاجة، كما هو الحال في الكيمياء والكيمياء الحيوية، والمحفزات التي تسهل التحول والتي تضمن مشاركة كبيرة من الوحدات المعنية، المحفزات مثل المهرجانات الكبيرة منظمة تنظيما جيدا والاحتفالات والطقوس الدولة، والحفلات الموسيقية الجميلة،والمشروع المقترح هنا وهو في طريقة مزدوجة وفقا لعلم التطور الثقافي ** ومستوحاة من مختلف التقاليد الدينية التي بموجبها يمكن للمجتمع تجنب والهروب من المصائب والكوارث إذا كان عدد محدود من الناس في ذلك يعيشون عادل و/ أو الحياة الروحية. **** Dudouet, Véronique et Howard Clark, Nonviolent civic action in support of human rights and democracy. Brussels : European Parliament, 2009, p. 9.** Dawkins, Richard. 1976. The selfish gene. Oxford: Oxford University Press; note 17 dans Houben, Jan E.M. 2014. « A Tradição Sânscrita entre Memética Védica e Cultura Literária. » Linguagem & Ensino, v.17, n.2, p. 441-469.*** Houben, Jan E.M. « To kill or not to kill the sacrificial animal (yajña-paśu)? » dans Violence Denied : Violence, Non-violence and the Rationalization of Violence in South Asian Cultural History, sous la dir. de Houben & van Kooij, Leiden : E.J. Brill, 1999, p. 141. ; Derzeit erleben wir tiefe, schnelle und beispiellose gesellschaftliche Umwandlungen, manchmal von Gewalt begleitet, manchmal ohne Gewalt, vor kurzem vor allem in Europa und ein weites Gebiet rund um das Mittelmeer.Offenbar wird der Erfolg einer Umwandlung moderner Gesellschaften nicht durch Gewalt an sich bestimmt, sondern vielmehr durch Faktoren wie die Größe und Intensität der Beteiligung der Gemeinschaft.Anstatt ...
International audience ; 1. نعيش اليوم حالة تبدلات مجتمعية سريعة وغير مسبوقة يرافقها سواء العنف، او بدون عنف، وخاصة فى اوربا وفى حوض البحر الابيض المتوسط.2. على ما يبدو ان نجاح التغيرات على المجتمعات المعاصرة ليست مرتبطة بالعنف نفسه، ولكنها مرتبطة بعوامل اخرى ككثافة المشاركة لجماعة معينة.3. وعليه بدلا من استراتيجية مسلحة لمجموعة صغيرة من المجتمع، تقوم استراتيجية اللاعنف على مشاركة فعالة من قبل مجموعات اجتماعية واسعة.*4. لمنع تحول اجتماعي جدا "العنيف" يمكن أن يدمر في عملية بالضبط الناس الذين يلتمس التحول، ونحن بحاجة، كما هو الحال في الكيمياء والكيمياء الحيوية، والمحفزات التي تسهل التحول والتي تضمن مشاركة كبيرة من الوحدات المعنية، المحفزات مثل المهرجانات الكبيرة منظمة تنظيما جيدا والاحتفالات والطقوس الدولة، والحفلات الموسيقية الجميلة،والمشروع المقترح هنا وهو في طريقة مزدوجة وفقا لعلم التطور الثقافي ** ومستوحاة من مختلف التقاليد الدينية التي بموجبها يمكن للمجتمع تجنب والهروب من المصائب والكوارث إذا كان عدد محدود من الناس في ذلك يعيشون عادل و/ أو الحياة الروحية. **** Dudouet, Véronique et Howard Clark, Nonviolent civic action in support of human rights and democracy. Brussels : European Parliament, 2009, p. 9.** Dawkins, Richard. 1976. The selfish gene. Oxford: Oxford University Press; note 17 dans Houben, Jan E.M. 2014. « A Tradição Sânscrita entre Memética Védica e Cultura Literária. » Linguagem & Ensino, v.17, n.2, p. 441-469.*** Houben, Jan E.M. « To kill or not to kill the sacrificial animal (yajña-paśu)? » dans Violence Denied : Violence, Non-violence and the Rationalization of Violence in South Asian Cultural History, sous la dir. de Houben & van Kooij, Leiden : E.J. Brill, 1999, p. 141. ; Derzeit erleben wir tiefe, schnelle und beispiellose gesellschaftliche Umwandlungen, manchmal von Gewalt begleitet, manchmal ohne Gewalt, vor kurzem vor allem in Europa und ein weites Gebiet rund um das Mittelmeer.Offenbar wird der Erfolg einer Umwandlung moderner Gesellschaften nicht durch Gewalt an sich bestimmt, sondern vielmehr durch Faktoren wie die Größe und Intensität der Beteiligung der Gemeinschaft.Anstatt ...
International audience ; 1. نعيش اليوم حالة تبدلات مجتمعية سريعة وغير مسبوقة يرافقها سواء العنف، او بدون عنف، وخاصة فى اوربا وفى حوض البحر الابيض المتوسط.2. على ما يبدو ان نجاح التغيرات على المجتمعات المعاصرة ليست مرتبطة بالعنف نفسه، ولكنها مرتبطة بعوامل اخرى ككثافة المشاركة لجماعة معينة.3. وعليه بدلا من استراتيجية مسلحة لمجموعة صغيرة من المجتمع، تقوم استراتيجية اللاعنف على مشاركة فعالة من قبل مجموعات اجتماعية واسعة.*4. لمنع تحول اجتماعي جدا "العنيف" يمكن أن يدمر في عملية بالضبط الناس الذين يلتمس التحول، ونحن بحاجة، كما هو الحال في الكيمياء والكيمياء الحيوية، والمحفزات التي تسهل التحول والتي تضمن مشاركة كبيرة من الوحدات المعنية، المحفزات مثل المهرجانات الكبيرة منظمة تنظيما جيدا والاحتفالات والطقوس الدولة، والحفلات الموسيقية الجميلة،والمشروع المقترح هنا وهو في طريقة مزدوجة وفقا لعلم التطور الثقافي ** ومستوحاة من مختلف التقاليد الدينية التي بموجبها يمكن للمجتمع تجنب والهروب من المصائب والكوارث إذا كان عدد محدود من الناس في ذلك يعيشون عادل و/ أو الحياة الروحية. **** Dudouet, Véronique et Howard Clark, Nonviolent civic action in support of human rights and democracy. Brussels : European Parliament, 2009, p. 9.** Dawkins, Richard. 1976. The selfish gene. Oxford: Oxford University Press; note 17 dans Houben, Jan E.M. 2014. « A Tradição Sânscrita entre Memética Védica e Cultura Literária. » Linguagem & Ensino, v.17, n.2, p. 441-469.*** Houben, Jan E.M. « To kill or not to kill the sacrificial animal (yajña-paśu)? » dans Violence Denied : Violence, Non-violence and the Rationalization of Violence in South Asian Cultural History, sous la dir. de Houben & van Kooij, Leiden : E.J. Brill, 1999, p. 141. ; Derzeit erleben wir tiefe, schnelle und beispiellose gesellschaftliche Umwandlungen, manchmal von Gewalt begleitet, manchmal ohne Gewalt, vor kurzem vor allem in Europa und ein weites Gebiet rund um das Mittelmeer.Offenbar wird der Erfolg einer Umwandlung moderner Gesellschaften nicht durch Gewalt an sich bestimmt, sondern vielmehr durch Faktoren wie die Größe und Intensität der Beteiligung der Gemeinschaft.Anstatt ...
Current trends in educational assessment in different branches of higher education share the common goal of uniting learning with assessment. Most approaches and theoretical and practical developments in this field revolve around four main factors: feedback, democratization, alignment and relevance. This paper proposes the use of co-assessment as a means of ensuring dialogue-based, democratic and fairer evaluations. With co-assessment, the responsibility is shared by the teacher and the students, who negotiate and agree on the appraisal of student tasks and, in this paper, also on the awarded mark. The aim of this study is to analyse the relationship between a series of jointly agreed marks, following the co-assessment of four tasks, and the marks that the teachers and students would each have individually awarded. Two teachers and 100 students participated in the study, which follows a correlational design and analyses significant statistical differences. The results show a strong correlation between the jointly agreed marks and those assigned individually by the teacher, even though statistically significant differences were found between them. Conversely, no statistically significant differences were identified between the joint marks and the marks assigned individually by the students. These results call for reflection on the real possibility of adapting shared grading methods to students in university frameworks, where the repercussions of awarded marks go far beyond formative goals. ; Dentro de la variedad existente en las tendencias actuales sobre la evaluación de estudiantes, se encuentra el propósito común de relacionar evaluación y aprendizaje. La retroalimentación, la democratización, la coherencia y la relevancia son cuatro tópicos aglutinadores sobre los que giran la mayoría de los planteamientos y avances teóricos y prácticos en este ámbito. Como forma concreta de cristalizar una evaluación dialógica, democrática y justa, se propone la modalidad participativa de la evaluación colaborativa en la que docentes y estudiantes se reparten la responsabilidad, negociando y consensuando de forma conjunta el valor de las tareas y en nuestro caso, también la calificación final. El propósito de este estudio, que ha involucrado a un total de 100 alumnos y 2 docentes, es precisamente la comprobación del grado de relación existente entre las calificaciones compartidas de 4 tareas universitarias con las que habrían aportado en solitario el docente y el grupo de estudiantes. Se ha seguido un diseño de investigación correlacional y se ha comprobado la existencia de diferencias significativas. Los resultados muestran la estrecha correlación entre las calificaciones compartidas y las calificaciones del docente, aunque se han hallado diferencias estadísticamente significativas entre estas. Por otro lado, no se han encontrado diferencias entre las calificaciones compartidas y las calificaciones de los estudiantes. Las repercusiones de estos resultados, hacen reflexionar, entre otras cuestiones, sobre la posibilidad real de ajustar dichas calificaciones abiertas a la participación de los estudiantes en contextos universitarios donde las repercusiones sobrepasan de largo el ámbito únicamente formativo. ; 虽然现在存在着多种多样的学生评估方式和趋势,但是无一不试图将学习与评估有效地结合在一起。在该领域,绝大部分的设想及成果,不论是在理论上还是在实践上,都离不开反馈、民主化、一致性及关联性这四大主题。为了落实对话性、民主性以及公平性的评估,该研究提议参与式的合作评估模式,这样学生和教师可以共同参与,共同承担评估责任,以商讨的形式在作业评估上取得一致,在该文章中,具体是指学生的最后成绩。该研究共有100名学生和2名教师参与,研究目的是验证由教师学生共同参与的四项作业评估与学生和教师单独实施的评估间的关系。该研究设计按照相关性研究进行,并证实显著性差异的存在。研究结果显示虽然共同评估与教师单独评估存在统计学上的显著差异,但是两者具有相关性。另外,在共同评估和学生评估之间,未发现差异。结论引人深思,因此该研究还对研究涉及的、允许学生参与的、开放性评估方式在大学背景下的适用可行性进行了思索,也对其超越教育范围的影响加以考量
Bis es im 19. Jahrhundert in die globale Peripherie abgedrängt wurde, war China selbst Zentrum eines ostasiatischen Weltsystems. Seither versucht das "Reich der Mitte" die frühere Zentrumsposition innerhalb des modernen Weltsystems wiederzuerlangen. Hochschulbildung, ein ausländischer Import des späten 19. Jahrhunderts, dient der Modernisierung des Landes und spielt eine wichtige Rolle im Nationswerdungsprozess des Landes. In der jüngsten Vergangenheit fanden Veränderungen enormen Ausmaßes im chinesischen Hochschulsystem statt. Offizielle Forschungs- und Innovationsdaten deuten auf einen raschen Aufschluss Chinas an die Leistungen westlicher Industrienationen hin. Gemäß der Zielvorgaben der Entscheidungsträger in der Bildungspolitik hat die VR China nicht nur einen Aufholkurs, sondern einen Überholkurs eingeschlagen. China ist nicht mehr nur das wichtigste Herkunftsland für international mobile Studierende, sondern es will auch zu einem der wichtigsten Gastländer werden. Neue Stipendienprogramme (incoming wie outgoing) und Programme zur Rückgewinnung chinesischer Talente aus dem Ausland wurden eingerichtet. Zahlreiche internationale Kooperationsprogramme bieten "ausländische Bildung" innerhalb chinesischer Grenzen als Bereicherung des nationalen Bildungsangebots an. Gleichzeitig strebt China zunehmend danach eigene nationale Bildungsangebote am Weltbildungsmarkt zu etablieren. Die vorliegende Arbeit stellt einen Beitrag zur Positionsbestimmung Chinas im globalen Kontext dar. Zu diesem Zweck wurden statistische Daten durch Aussagen aus semi-strukturierten narrativen Interviews mit Akademikern und Entscheidungsträgern der chinesischen Hochschulbildung ergänzt. Die meisten befragten Experten arbeiten an einer von drei strukturell sehr unterschiedlichen chinesischen Hochschule, die dieser Arbeit als Fallbeispiele dienen. Bei den Fallbeispielen handelt es sich um die Tsinghua-Universität, die Qiqihar-Universität und die Xi'an Jiaotong Liverpool University. ; China used to be a core country within an East-Asian world-system but was forced into periphery status during the 19th century. Ever since China strives to regain its former core position within the modern world-system. University education, a foreign import of the late 19th century, has become an important tool for China's endeavor for modernization and nation building. In recent years the Chinese higher education landscape was subject to gigantic changes. Official research and innovation data seem to indicate a rapid affiliation with the achievements of western industrialized nations. Following the agenda of decision-makers in educational policy in the People's Republic, the suggested course of action would be to overtake, not just to catch up: By 2020 technology imports should sink to under 30 per cent; in the same year China would like to receive a half million international students and thus become not only the most important sending country for international students, but also an important host country. New scholarship programs (incoming and outgoing) as well as programs to recover Chinese talent from abroad, were established. A multitude of international cooperation programs have been created to provide "foreign education" within Chinese borders to further enrich the Chinese landscape of higher education. At the same time China also urges to establish its own brand of higher education abroad. This dissertation represents a contribution to determine the position of Chinese higher education within its global context. Statistical data is completed by semi-structured narrative interviews with academics and decision makers in Chinese higher education. Most interviewees are working at one of three structurally quite different institutions of higher education in China that serve as case studies in the thesis: Tsinghua University, Qiqihar University and Xi'an Jiaotong Liverpool University.
Deferoxamine (DFO) is reference standard therapy for transfusional iron overload since the 1980s. Although it is a highly effective iron chelator, the compliance problem to subcutaneous administration of DFO remains as the major problem. The oral chelator Deferiprone (DFP) has no marketing licence in North America, however, it has been licensed in India since 1994 and the European Union (EU) granted marketing approval for DFP in 1999, specifically for patients with thalassemia major when DFO is inadequate, intolerable or unacceptable. There are still limited data available on the use of DFP in children between 6 and 10 years of age, and no data on DFP use in children under 6 years of age. Subsequently the oral chelator Deferasirox (DFX) was approved by FDA and EMA for the treatment of patients with transfusional iron overload -older than 2 years of age- as first line therapy, in 2005 and 2006 respectively. The primary objective of iron chelation is to maintain body iron at safe levels at all times but once iron is accumulated, the objective of iron chelation is to reduce tissue iron to safe levels which is a slow process. The chelation regimen, dose and frequency of administration, of the chelator(s) are mainly determined based on body iron burden, presence of myocardial iron and the transfusional iron loading rate. A proper monitoring of chelation is of importance for measuring the response rate to a particular regimen and providing dose adjustments to enhance chelation efficacy and to avoid toxicity. Efficacy of a chelation regimen may exhibit individual variability resulting from factors such as absorbtion and metabolism of the chelator. Tolerability and compliance are also individual variables effecting the response to chelation. Understanding of advantages and limitations of chelators, accurately determining chelation needs of patients with iron overload and designing individualized chelation regimens with less toxicity but optimum efficacy, should provide long-term survival and quality of life for patients with iron loading anemias. The goal of this review is to summarize current concepts in iron chelation therapies based on the considerable amount of prospective data obtained by clinical studies.  ; 去铁胺 (DFO)是自20世纪80年以来输血引起铁过载的参考标准疗法。 虽然它是一种高效的铁螯合剂,但是去铁胺皮下给药的遵从性问题依旧是主要问题。 口服螯合剂去铁酮(DFP)在北美没有销售许可证,但是,它在1994年获得印度许可,1999年欧洲联盟(EU)批准授予去铁酮销售许可证,特别是当去铁胺不足、无法忍受或无法接受时,去铁酮可用于重型地中海贫血患者。 还可获得关于在6岁至10岁之间的儿童身上使用去铁酮的有限数据,但是没有关于在6岁以下儿童身上使用去铁酮的数据。 随后美国食品和药品管理局(FDA)和欧洲药品管理局(EMA)分别在2005年和2006年批准口服螯合剂去铁酮作为第一疗法来治疗2岁以上输血引起铁过载的患者。 铁螯合的主要目的是将身体铁维持在安全水平,但一旦铁累积起来,铁螯合的目标是把组织铁降低到安全级别,这是一个缓慢的过程。 确定螯合剂的螯合方案、剂量和频率管理的主要依据是身体铁负担、心肌铁的状态和输血铁负载速率。 适当监控螯合对测量特殊方案的反应速率和提供计量调整来加强螯合效果和避免毒效尤其重要。 由于一些因素,诸如:螯合剂的吸收和代谢,螯合方案的效果可能呈现个别变化。 耐受性和遵从性也是影响螯合反应的个别变量。 了解螯合剂的优点和局限性,准确确定铁过载患者的螯合需求以及设计毒效更小但效果更优的个性化螯合方案,可以向铁过载贫血患者提供长期的生存和生活质量。 此次调研的目的是在临床研究获得的相当数量预期数据基础上,总结铁螯合疗法的当前概念。
第三次民主化浪潮及其所代表的世界性民主化转型使得许多人相信民主不仅具有其本身的价值,而且有助于提高大众的福利水平。不少学者曾研究过民主制度与社会福利产出之间的关系。然而,在解释两者关系时并未得到一致性的结论。在很多情况下,民主制国家在改善人类发展指标和提高福利水平方面并没得到社会所期待的结果,而且经常被非民主制国家所超越。政治制度如何影响社会福利表现?民主化和社会福利发展之间是否存在取舍矛盾?如果这种取舍矛盾存在,如何将民主化的社会代价减到最小? ; 本研究试图加深我们对政治制度性质与社会福利产出水平之间关系的理解。为此,本文以维度路径分析政治制度的不同维度如何影响政府采取不同类型的政策选择。本文的核心问题是:民主制的哪些方面有利于/不利于哪种公共政策的实现?民主的不同维度能够促进/抑制哪些政策?竞争性选举和公众参与形成本研究的两个自变量维度。本研究应变量的两个维度是两种政府回应性:政府对公民基本需求(basic needs)的回应,即代表了社会福利表现的改进,以及政府对公民要求(wants and demands)的回应,即代表了满足群体所呼吁的而非客观上对其有利的政策福利。两者在概念上有所不同。本文首先在理论上分析自变量和应变量不同维度之间的关系,继而引用实证科学的定量和定性基本方法来检验所建立的理论关系。 ; 本研究证明,并非所有的导致回应要求(wants)的民主属性也有助于使政府回应基本需求(basic needs)。公众要求和公众客观需求作为公共政策所回应的目标具有不同的特征。从委托-代理理论框架来看,回应公众基本需求的政策需要政府采取不同于在回应主观要求时所采取的措施。由于这些不同点,在两个民主维度(政治竞争和公众参与)当中,只有后者对基本需求有积极影响,而前者往往会阻碍以回应基本需求为目的的政策。在政治竞争压力之下,追求选票最大化的政治家更倾向于采取回应社会现有要求的短期措施,且往往以忽视客观需求为代价。因此,为了避免民主化的高成本,需要促进民主的参与维度,且同时要缓解其竞争维度的激烈性。 ; The shift towards democracy globally under the "third wave" of democratization has stirred the conviction that democracy is not only a good thing in itself but also a promoter of general welfare. A considerable amount of research has been conducted to explore the effects of democracy on social outcomes. However, unequivocal conclusions regarding democracy's impact on health, education, life expectancy and other aspects of human well-being have not been achieved. Many democracies do not perform as good as they are expected to and are often outperformed by non-democratic regimes. Questions appear: How does political regime affect social performance? Is there a trade-off between democratization, on the one hand, and social development, on the other? If there is, how should democratization be carried out so as not to inhibit human well-being? ; This dissertation attempts to enhance our understanding of the impact of political regime on social outcomes by applying a dimensional approach. Instead of asking whether democracy is good or bad, it asks: which dimensions of political regime are good for which kinds of outcomes? What kinds of policies are promoted and what ...
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, komite audit, dan leverage terhadap agresivitas pajak. Pengukuran agresivitas pajak dalam penelitian ini menggunakan tarif pajak efektif (ETR). Model penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan. Populasi dalam penelitian ini menggunakan perusahaan real estate yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2019. Jumlah sampel penelitian sebanyak 31 perusahaan dengan jumlah sampel sebanyak 124 yang diperoleh dengan metode purposive sampling. Metode Penelitian yang digunakan adalah metode analisis deskriptif dengan analisis regresi berganda. Hasil analisis menunjukkan bahwa financial distress, komite audit, dan leverage berpengaruh signifikan terhadap agresivitas pajak.Kata kunci: Kesulitan Keuangan, Komite Audit, Leverage, Agresivitas Pajak. DAFTAR PUSTAKA Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23, 1980. https://doi.org/10.24843/eja.2018.v23.i03.p1 Maulana, I. (2020) Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Properti Dan Real Estate, Krisna: Kumpulan Riset Akuntansi, 12, 13-14. Yunanto. F; Januarti, I (2017). Analisis Pengaruh Financial Distress, Komisaris Independen Dan Struktur Kepemilikan Terhadap Agresivitas Pajak. P. Ariyani, S. Lestari, D. Pratomo et al (2019) Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak, JURNAL ASET (Akuntansi Riset), 11, 41- 54. Kandaka, R. Pratiwi (2019) Pengaruh Komite Audit, Leverage, dan Provitabilitas Terhadap Agresivitas Pajak (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efer Periode 2014-2017): STIE Multi Data Palembang,3 ,57-73 C. Swingly, I. Sukartha (2015) Pengaruh Karakteristik Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth pada Tax Avoidance, E- Jurnal Akuntansi Universitas Udayana, 1, 47-62 Independen, Komite Audit, Preferensi Risiko Eksekutif Dan Ukuran Perusahaan Pada Penghindaran Pajak, E-Jurnal Akuntansi, 1, 72-100 Vol. 5, No. 2 (Oktober 2015) E S E N S I Jurnal Bisnis dan Manajemen, 5, 187-206 P. Diantari, I. Ulupui (2016) Pengaruh Komite Audit, Proporsi Komisaris Independen, Dan Proporsi Kepemilikan Institulional Terhadap Tax Avoidance, E-Jurnal Akuntansi, 16, 702-732 M. Hernawati (2018) Analisis Kepemilikan Manajerial, Kepemilikan Institutional, Komite Audit, Manajemen Laba Dan Ukuran perusahaan terhadap Tindakan Tindakan Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2017), Skripsi Ekonomi Universitas Islam Indonesia. Jamaludin. A (2020) Pengaruh Profitabilitas (ROA), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015- 2017, Eqien: Jurnal Ekonomi dan Bisnis, 7, 85-92.Dharma. I, Ardiana. P (2016) Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, Dan Koneksi Politik Terhadap Tax Avoidance, E-Jurnal Akuntansi,15, 584-613.Hidayat. A, Fitria, E (2018) Pengaruh Capital Intensity, Inventory Intensity, Provitabilitas dan Leverage Terhadap agresivitas Pajak, Eksis: Jurnal RisetEkonomi dan Bisnis, 13, 157-168Kristanto Budi. A, (2015) Faktor finansial dan non finansial yang mempengaruhi agresivitas pajak di Indonesia, Media Riset Akuntansi, Auditing & Informasi, 15,31-48.K. Subagiastra, I. Arizon, I. Mahaputra (2017) Pengaruh Profitabilitas, Kepemilikan Keluarga Dan Good Corporate Governance Terhadap Penghidaran Pajak, JurnalIlmiah Akuntansi, 1, 167-193.S. Purnawati, L. Sugiarti (2017) Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualandan Koneksi Politik Terhadap Tax Avoidance, Jurnal Riset Akuntansi & Keuangan,5, 1625-1641.M. Alam, Fidiana (2019) Pengaruh Manajemen Laba, Likuiditas, Leverage dan Corporate Governance Terhadap Penghindaran Pajak, Jurnal Ilmu dan RisetAkuntansi, 8, 1-22.W. Valentinus (2015) Pengaruh Proporsi Komisaris Independen, Komite Audit, Manajemen Laba, Likuiditas, Ukuran Perusahaan dan Profitabilitas TerhadapAgresivitas Pajak, Universidad Nacional de Colombia. Laporan Keuanga atau anuual Report dari IDXhttps://www.idx.co.id/en-us/listed-companies/financial-statements-annual- report/ Alifianti, R., Putri, H., & Chariri, A. (2017). Pengaruh Financial Distress Dan Good Corporate Governance Terhadap Praktik Tax Avoidance Pada Perusahaan M Anufaktur. Diponegoro Journal of Accounting, 6(2), 56–66.Ardyansah, D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3(2), 371–379.Empiris, S., Di, T., & Selama, B. E. I. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3(2), 371–379.Han, E. S., & goleman, daniel; boyatzis, Richard; Mckee, A. (2019). 済無No Title No Title. Journal of Chemical Information and Modeling, 53(9), 1689– 1699.Khairuzzaman, M. Q. (2016). No Title血清及尿液特定蛋白检测在糖尿病肾病早期诊断中的意义. 4(1), 64–75.Larasati, O. (2018). Jurnal Mitra Manajemen ( JMM Online ). Jurnal Mitra Manajemen, 2(4), 273–285. http://e- jurnalmitramanajemen.com/index.php/jmm/article/view/125/69 Nugraha, M. (2015). Diponegoro Journal of Accounting. Diponegoro Journal of Accounting, Vol. 4 No.(PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITASPAJAK), 1–14. http://ejournal-s1.undip.ac.id/index.php/accountingNugroho, S. A., & Firmansyah, A. (2018). Pengaruh Financial Distress, Real Earnings Management Dan Corporate Governance Terhadap Tax Aggressiveness. Journal of Applied Business Administration, 1(2), 163– 182. https://doi.org/10.30871/jaba.v1i2.616Nurjanah, N., Abdullah, A., & Nufus, C. (2018). Karakteristik Sediaan Garam Ulva lactuca dari Perairan Sekotong Nusa Tenggara Barat bagi Pasien Hipertensi. Jurnal Pengolahan Hasil Perikanan Indonesia, 21(1), 109. https://doi.org/10.17844/jphpi.v21i1.21455Selviani, R., Supriyanto, J., & Fadillah, H. (2018). Pengaruh Ukuran Perusahaan dan Leverage terhadap Penghindaran Pajak Studi Kasus Empiris Pada Perusahaan Sub Sektor Kimia di Bursa Efek Indonesia Periode 2013 – 2017. Jurnal Online Mahasiswa Bidang Akuntansi, 2(5), 1–15.Setiawan, A., & Al-ahsan, M. K. (2016). Pengaruh Size, Leverage, Profitability , Komite Audit, Komisaris Independen dan Investor Konstitusional Terhadap Effective Tax Rate ( ETR ). Jurnal EKA CIDA, 1(2), 1–16.Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143–153. https://doi.org/10.15294/jda.v9i2.10385Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23, 1980.https://doi.org/10.24843/eja.2018.v23.i03.p14
Prisons for Minors (PM) are relatively new in the French prison landscape correctional system. Their appearance reflected a political desire to turn incarceration spaces for youths aged 13 to 18 into properly "educational" spaces, in order to address the lack of socio-educational attention thatminor prisoners were suffering in juvenile units in adult prisons. Based on a monographic study conducted within two PMs, combining direct observation of everyday prison life and semi-structured interviews with all PMactors, this contribution aims to analyse the form taken by educational practices in these establishments, and examine how they are weaved into the penitentiary order. After providing some context relating to the juvenile justice system in France, we will examine the practices of PJJ tutors (Protection judiciaire de la jeunesse / Youth Judicial Protection Service) in symmetry with those of prison guards. This symmetrical analysis will lead us to show that, although PMs testify to a decompartmentalisation in relation to the prison institution, they are still marked by the dominance of security rationales over educational rationales. This dominance also testifies to an original connection between these two rationales: in PMs, it is not solely a matter of forcing the bodies of prisoners to submit to the penitentiary order; it is also an effort to enlist cloistered subjectivities through an "educational" work of persuasion concerning the validity of the penitentiary order. ; Recién llegados al paisaje carcelario francés, los establecimientos penitenciarios para menores (EPM) son fruto de la voluntad de convertir los espacios de reclusión destinados a jóvenes de entre 13 y 18 años en espacios propiamente "educativos", al objeto de dar respuesta a la falta de continuidad socioeducativa de los menores presos de los quartiers mineurs ubicados en las prisiones de adultos. Basada en una investigación monográfica realizada en dos EPM que mezcla observaciones directas de la vida cotidiana de la reclusión con entrevistas semiestructuradas hechas al conjunto de actores del EPM.Esta contribución está basada en una investigación monográfica hecha en dos EPM, que mezcla observaciones directas de la vida cotidiana de la reclusión con entrevistas semidirectivas realizadas al conjunto de actores del EPM; su objetivo es analizar la forma adoptada por las prácticas educativas en estos establecimientos y su entrelazamiento con el orden penitenciario. Una vez recordados algunos elementos de contexto relativos a las recientes transformaciones de la justicia de menores en Francia, propondremos una mirada simétrica de las prácticas de los educadores de la PJJ (Protección Judicial de la Juventud) y de los vigilantes penitenciarios.Este análisis simétrico nos llevará a demostrar que, aun poniendo de manifiesto una apertura relativa de la institución carcelaria, el EPM sigue marcado por una supremacía de las lógicas securitarias sobre las lógicas educativas, que dibuja una articulación original entre ambas lógicas: en el EPM ya no se trata únicamente de constreñir los cuerpos de los presos a someterse al orden penitenciario, sino también de una labor de movilización de las subjetividades reclusas mediante un trabajo "educativo" de persuasión sobre la pertinencia del orden penitenciario. ; Relativamente nova na paisagemprisional francesa, a abertura de estabelecimentos prisionais para menores (EPM) surgiu da vontade política de fazer dos espaços de reclusão reservados aos jovens entre os 13 e os 18 anos lugares "educativos'', como forma de resposta à falta de acompanhamento socioeducativo da qual sofremosmenores detidos nas a las situadas nas prisões para adultos. Esta contribuição, baseada numa pesquisa monográfica realizada em dois EPM, através da observação directa do quotidiano e de entrevistas semi-dirigidas com todos os actores dos EPM, propõe uma análise da forma como foram pensadas as práticas educativas nesses estabelecimentos e como foram articuladas com a lógica prisional. Depois de lembrar alguns elementos de contexto relativos às transformações recentes da justiça de menores em França, propomos umolhar simétrico sobre as práticas dos educadores da PJJ (Proteção judiciária da juventude) e dos guardas prisionais. Esta análise simétrica permitir-nos-á demonstrar que, apesar de ter origem numa certa abertura relativa à instituição prisional, o EPM continua impregnadode uma supremaciada lógicade segurança sobre a lógica educativa, realizando uma articulação original entre as duas: no EPM, não se trata somente de constranger os corpos dos detidos a submeteremse à ordem prisional, mas também de fazer um esforço para ''engajar'' as subjectividades reclusas através de um trabalho ''educativo'' de persuasão quanto à legitimidade da ordem prisional. ; 未成年人监狱(PM)是在法国监狱惩教系统的新议题。它的出现反映了一个政治意愿:对13至18岁的青年正确的教育空间,以解决缺乏社会经济教育关注未成年人囚犯,少年遭受在成人监狱单位转监禁场所的问题。 基于对两个末成年人监狱的专题研究,结合日常监狱生活的直接观察和半结构化面试,旨在分析教育实践在这些场所所采取的形式,检查它们是如何制定的监狱秩序。在提供有关在法国少年司法制度的一些背景后,我们会研究对称性与狱警的PJJ导师(青少年司法保护服务)的做法。 这种系统的分析表明,即使有关一个相对光圈的监狱机构,EPM是由至高无上的教育逻辑,它仍然标记安全理由。这种主导地位也证明原始衔接的两个逻辑:PMS,它不单单是迫使囚犯的身体受监狱秩序约束的问题,同时它也调动犯人的监狱秩序的相关工作的主体性"教育"的劝说工作。 中文翻译:周利 ( Chinese version translated by Zhou Li)
This article aims to study and analyze the set of programs that make up the landscape of Spanish prison environment. Here we will prioritize and classify programs that, with emphasis socio-educational and socio-labor,may have a greater impact on social integration or reintegration work, in contrast to the perception ofwomenwho participate in these programs. From a multi-method research methodology (538 questionnaires and 61 in-depth interviews of women prisoners throughout the country), this article discusses the categories and data used for intervention in prisons state of art,with powerful reflections for the specialized field of SocialEducation Penitentiary (ESP).The conclusions drawn in this area are based on some small successes of the prison systemas access and proliferation of software, or the presence of certain gender and socio-cultural programs. However, there remainmajor challengeswithin the recovering constitutional purposes awarded to custodial sentences, within our democratic framework. The results show a role for recreational programs with leisure and recreational focus, to the detriment of socio-educational programs focus on emancipation and freedom. Similarly, there is an overwhelming failure of the itineraries that allowsocial and labormarket participation in active employment in the period of release (perpetuating also traditional gender roles). This reality, therefore, shows that the Correctional Institution continues to exert multiple violence and exclusion toward people punished, that undermine the dignity and potential re-education and rehabilitation. ; Este artículo pretende estudiar y analizar el conjunto de programas que conforman el panorama del ámbito penitenciario español. Aquí vamos a priorizar y clasificar los programas, que con énfasis socioeducativo y socio-laboral, pueden tener un mayor impacto en la inserción o reinserción socio-laboral, contrastando con la percepción de las mujeres que participan en dichos programas. A partir de una metodología multimétodo de investigación (538 cuestionarios y 61 entrevistas en profundidad a las mujeres reclusas de todo el territorio nacional), se analizan en este artículo aquellas categorías y datos que plantean el estado de la cuestión de la intervención en prisiones, con potentes reflexiones para el campo especializado de la Educación Social Penitenciaria (ESP).Las conclusiones extraídas en este ámbito, se asientan sobre algunos pequeños logros del sistema penitenciario como el acceso y proliferación de los programas informáticos, de ocio o la presencia de ciertos programas de género o socioculturales. Sin embargo, quedan pendientes grandes retos dentro de los fines constitucionales recuperadores otorgados a las penas privativas de libertad, dentro de nuestro marco democrático. Los resultados extraídos presentan un protagonismo de los programas recreativos con enfoque lúdico-recreativo, en detrimento de los socioeducativos con perspectiva emancipadora y liberadora. Igualmente, existe una abrumadora insuficiencia de los programas e itinerarios socio-laborales que permitan la participación en el mercado activo de empleo en el período de semilibertad (perpetuando, además, roles tradicionales de género). Esta realidad, por tanto, continúa ejerciendo múltiples violencias excluyentes por la Institución Penitenciaria hacia las personas penadas, que merman la dignidad y las posibilidades reeducativas y de reinserción. ; Este artigo temcomo objetivo estudar e analisar o conjunto de programas que compõem a imagem do âmbito prisional espanhol. Aqui nós estamos indo de prioriza e classificar os programas, coma ênfase que educacionais e sócio- trabalhista, podem ter um impacto importante na inserção ou disso sócio-laboral, contrastando com a percepção das mulheres que participam em tais programas. Sobre a base de um método multi-método de investigação (538 questionários e 61 entrevistas em profundidade com os presos de mulheres de todo o território nacional;bemcomo), sãodiscutidos neste artigo essas categorias e os dados que representam o estado da questão da intervenção nas prisões, com reflexos poderosos para o campo especializado da Educação Social Prisão (ESP).As conclusões a que se chegou nesta área, são registradas emalgumas conquistas pequenas do sistema prisional como o acesso e proliferação do software, ou a presença de certos programas ou gênero cultural.No entanto, existemainda grandes desafios nos salvors constitucionais de fins concedidos penas privativas de liberdade, no nosso quadro democrático. Os resultados apresentaram extraídos de programas recreativos protagonismo com abordagem agradável- actividades recreativas, em detrimento da perspectiva com educação emancipatória e libertadora. Além disso, existe também uma terrível escassez de programas e itinerários profissionais que permitema participação de ummercado activo para o emprego para o período de liberdade condicional (se perpetuar, para além disso, os papéis tradicionais de gênero).Esta realidade, portanto, continua a exercer violência múltipla excludentes da instituição prisional para pessoas punidas queminama dignidade e o potencial de reabilitação e reintegração. ; 本文旨在研究和分析西班牙的监狱环境。在这里,我们将优先考虑和分类方案,强调社会经济和社会劳动,在融入社会或重返社会工作,妇女参加这些课程的人的感知。通过多方法的研究方法(538份问卷和61个女囚犯在全国各地的深入访谈),本文所讨论的类别和数据,旨在提高监狱的状态干预的问题,加强 ESP专业领域的功能。 在这方面得出的结论是基于对一些监狱系统软件的小成就,娱乐性或文化节目的访问。但是在宪法的指导下我们的民主框架内授予监禁依然存在着重大的挑战。提取的结果表明,娱乐休闲和娱乐节目不利于社会的解放和解放角度的作用。同样存在让社会和劳动力市场的参与积极就业期间半自由(也延续传统的性别角色)。因为这样的现实,继续施加极端暴力的惩教,有损尊严和潜力的再教育和康复。 中文翻译:周利 ( Chinese version translated by Zhou Li)
This thesis consists of five chapters: the first three deal with the evolution of Chinese foreign aid from its inception to the publishing of China's first foreign aid White Paper in 2011; the two remaining chapters are reform case studies taking us up to the present. Chapter 1, "Relational Foreign Aid: Tracing the Origins of the Chinese Aid Thinking", traces the origins of the concepts that are considered basic principles of China's foreign aid today and explains when and in which context they were formulated first. Furthermore, the chapter suggests that China's early foreign aid was likely influenced by interactions between the Chinese Communists and the representatives of the United States in China. It shows, in particular, how the Communists' attempts to obtain economic assistance from the U.S. and the U.S.'s denial of ideological grounds on ideological grounds appear to have shaped the principle of political non-interference. Finally, chapter 1 argues that Chinese foreign aid was relational, in the sense of trying to find "common interests" (gongtong liyi 共同利益) in order to create relational power and overcome the international isolation China was faced with after 1949, and claim the China seat from the Republic of China (on Taiwan) in the United Nations General Assembly. Drawing on the Relational Theory of world politics, proposed by Qin Yaqing's 秦亚青 (2018), it analyses how foreign aid was linked to constructed common interest of building economic independence, which China saw as a precondition for political independence. In the process, this chapter challenges several dominant assumptions: first, that foreign aid was dominated by Mao Zedong and driven by ideology, and second, that Chinese aid was "merely an extension of Soviet aid". Chapter 2, "The Long March to "Win-Win": Assembling Chinese Foreign Aid Thinking", continues my historical enquiry and fills a gap that has been largely neglected in the research on Chinese foreign aid: the years between 1978 and 1995. It zooms in on government-linked foreign aid discourses and argues that the major foreign aid reform of 1995, namely the introduction of foreign aid concessional loans (对外援助优惠贷款) managed by the newly set-up China Exim Bank, were the outcome of a reform process, that started in 1979. Thereby, the chapter first debunks the assumptions that foreign aid lost its importance with the new leadership, often found in the literature on Chinese aid. It shows that, quite to the contrary, it was in 1979 (at least according to known documents) that foreign aid was explicitly called a strategic foreign policy tool, which was indispensable to secure a stable international environment for China's modernisation policy. It argues that the new "Four Principles of Economic and Technical Co-operation" (Jingji jishu hezuo de si xiang yuanze经济技术合作的四项原则), whose emphasis on "co-operation" was perceived by many as a departure from aid, in fact, represented an attempt to strike a delicate balance between finding ways to maintain good relations with recipients and to promote China's own economic development. Second, this chapter uses primary and secondary source material to show that the shift away from aid toward economic co-operation-which China's government had indeed sought and which works on Chinese aid or Sino-African relations repeatedly described as having occurred in the early 1980s-essentially did not take place. This happened only after China faced a new crisis: the Tian'anmen square protests, which ended with a violent crackdown and led to sanctions imposed by Western countries. It was then perceived as necessary to significantly increase aid to developing countries in order to ensure their political support – and this, in turn, led to the creation of foreign aid concessional loans as a new mode of aid delivery. Finally, the chapter argues that in order to understand the thinking and action logic behind Chinese foreign aid today, one has to understand the assemblage of Chinese concessional loans. Chapter 3, "Chinese Aid Meets the West – Tracing (Hidden) Reform Debates", discusses how contrary to widespread assumptions in the West that behind Chinese aid there was a clearly defined strategy, the Chinese aid system was (and in fact, still is) characterised by policy experimentation. As argued by Sebastian Heilmann (2018, 111), policy experimentation has been an asset and the key to the adaptability of China's political economy, allowing this authoritarian regime to find innovative solutions to long-standing or newly emerging challenges. Yet, in foreign aid policy experimentation has created a system that is described as highly complex, fragmented and ineffective by its stakeholders. The chapter follows a foreign aid reform debate that started in 2010 – and initiated a reform process that is still ongoing. Although this debate addressed many of the concerns DAC donors voiced towards Chinese aid after 2005, it remained "hidden" because it was conducted almost exclusively in Chinese. The chapter concludes by analysing the first visible outcome of this (hidden) reform debate: the White Paper on China's Foreign Aid which was published in 2011 and spelt out the official master narrative for Chinese foreign aid for the first time in the history of Chinese aid. Chapter 4, "Reform of the Foreign Aid Administration" and Chapter 5, "Credit Risk Management Regulations for Chinese Policy Banks", introduce two reform case studies: The first case study deals with the introduction of the first comprehensive legal document on foreign aid, the "Measures for the Administration of Foreign Aid" in 2014 (MOFCOM 2014b), and the establishment of the new foreign aid agency China Internationa Development Co-operation Agency (CIDCA) in 2018, which replaced the Ministry of Commerce as the lead administration actor for foreign aid. The second case study deals with the introduction of new credit risk management regulations for China's two policy banks, China Development Bank (CDB) 国家开发银行 and China Export-Import (Exim) Bank 中国进出口银行, which issue Chinese government loans to developing countries: the "Measures for the Supervision and Administration" (Jiandu guanli banfa 监督管理办法), issued in November 2017. The function of the case studies is not only to analyse the legal documents and legal processes at the centre of both reforms. Rather, they serve as exemplary cases of how major reforms, which addressed aspects of Chinese aid that have been hotly debated in the West, went completely unnoticed because the related information was available only in Chinese. Furthermore, the case studies are also methodological suggestions on how to trace reforms as they unfold. The thesis concludes with five arguments: China's foreign aid is relational; it is based on policy experimentation; it is guided by historical memory, which is in part responsible for the fact that China's foreign aid is an externalisation of China's domestic modernisation policy; China's foreign aid is not a China story but a global story, it is embedded in a global context and has been directly or indirectly shaped by global shifts.
학위논문 (석사)-- 서울대학교 대학원 : 국제학과(국제지역학전공), 2012. 2. 정종호. ; Abstract A Study of China's New Generation of Migrant Workers: Emergence, Resistance and State's Response Kim, Sun Hee International Area Studies The Graduate School Seoul National University Economic reform in China has given rise to "Migrant workers(农民工, Nongmingong)" since 1978 and differentiation between generations emerged lately. The new generation of the migrant workers who were born after 1980 or 1990 and moved to the cities with rural "Hukou(戶口, the household registration)" is showing the differences in demographic, professional, economic, cultural aspects comparing to the first generation of migrant workers. To deal with issues of the new generation of migrant workers, we may need to implement new approach. The new generation of migrant workers accounts for about 60% of total migrant workers. They moved to the cities at younger age, received relatively higher education level than the first generation, and barely worked in farm. These differences make them consider themselves as "urban worker" rather than "farmer" and their professionalism forms on this perception. Consequently, they are likely to consider the urban new generation as their reference group, rather than the same age in rural area. They want to live in the city permanently and share the similar life of the city dweller. Unlike the hope from the second generation of migrant worker, their reality is worse than the first's. Even though the first generation of migrant worker also experienced isolation from the city due to the household registration system, but they didn't go through generational isolation. On the contrary, the new generation migrant workers have experienced the inter-generational isolation because of the changed reference group, inflation and lower income and difficulty in getting marriage and have also gone through the intra-generational isolation from the urban new generation due to the household registration system and increasing discrimination. Thus they lie in "double-isolation" from the first generation of migrant worker and from new generation of the city. This "double-isolation" leads the some second generation of migrant worker to resist social unfairness, discrimination and irrationality. They express their resentment using different means of resistance. In terms of resistance's means, the new generation of migrant worker is close to "heterogeneous group" rather than "homogeneous group." They resist using suicide which is the individual weapon, strike which is collective weapon and illegal in China, job-changing that is legal and individual weapon, illegal crime and legal aid. In 2010 when there had been increased resistant action from some second generation of migrant workers, the Chinese leaders fully recognized their emergence, resistance and effect they would have on the society and started to think about adequate response. Especially as the key role of economic growth, their resistance became big worrisome to Chinese Communist Party and the government who are seeking both for economic growth and social stability. In regard to the second generation of migrant worker's resistance, China tries to settle with the "double-policy" which includes "the appeasement policy" and "the repressive policy." China revised labor policy toward expanding worker's right through "The Labor Contract Law", "The Employment Promotion Law", and "The Labor Dispute Mediation and Arbitration Law" and helped the new generation migrant workers secure more protection in labor places. Chinese leaders are making lots of efforts to improve living standard of the young migrant worker by providing job training opportunities and more social security and increasing the minimum wages. But at the same time, the state controls the new generation migrant workers' collective actions through the labor union "All-China Federation of Trade Unions(中华全国总工会, ACFTU)" and mobilizes the army and police when their action become violent. Furthermore, they are adapting the repressive policy by delaying reform of the household registration system which is the fundamental reason of migrant workers' problems. The "double policy" of the state is still effective in controlling the second generation of migrant workers' resistance. Their resistance is limited geographically, especially in Guangdong area, and sporadic. And their consciousness development is also limited in right-awareness. But if the number of the new generation of migrant workers increases more, their consciousness develops to civic or democratic consciousness and they accumulate resistant experiences, the state's response would be more difficult than present and it is likely that social instability could happen. To prevent this, China should make more active and systematic solution on the new generation of migrant workers. Keywords: Nongminong, New generation migrant workers, First generation migrant workers, Resistance, Double-isolation and State's response Student Number: 2009-22215 ; 한글초록 중국 신세대 농민공 연구: 출현, 저항 그리고 국가의 대응 김 선 희 중국 개혁개방의 결과로 생겨난 농민공이라는 특수한 집단 내에서 세대간 분화가 일어나기 시작했다. 1980년대와 1990년대 이후 출생해 도시로 온 농촌 호구의 근로자들을 가리키는 '신세대농민공(新生代农民工)'은 1세대 농민공과 인구학적, 의식적, 경제적, 문화적 측면에서 차이를 보이고 있다. 신세대농민공의 출현과 부상은 기존 1세대 농민공과는 전혀 다른 문제와 그에 대한 접근법을 요구한다. 현재 전체 농민공의 60% 이상을 차지하는 신세대농민공은 도시로 유입되는 연령이 1세대 농민공에 비해서 어리고, 교육 정도가 높으며 농사 경험이 없다. 이 때문에 이들은 자신을 '농민'으로 규정하기 보다는 '도시 근로자'로 생각하는 경향이 높으며 이러한 의식은 이들의 직업 정체성과 자아 의식을 형성한다. 더불어 농촌의 또래보다는 도시의 신세대들을 준거집단으로 생각하며 도시에서의 영구 정착을 바라고 있으며 도시인과의 유사한 삶을 향유하고자 한다. 신세대농민공의 이러한 바람과는 달리 이들은 실제로 1세대농민공보다도 악화된 환경에서 생활하고 있다. 1세대 농민공 역시 호구제로 인하여 도시인들과의 세대 내 고립은 경험했지만 이들은 세대 간 격차는 경험하지 못했다. 이에 반해 신세대농민공들은 준거집단의 변화, 고물가와 저임금 그리고 결혼난으로 인하여 1세대 농민공과의 세대 간 격차 및 고립을 경험하고 있으며 호구제도, 도시에서의 차별 확대 등으로 인하여 도시 신세대들과의 세대 내 고립을 경험해 '이중고립' 상태에 빠져있다. 이러한 '이중 고립' 상태는 신세대농민공으로 하여금 사회의 부조리와 불공정, 차별에 대한 저항을 불러일으킨다. 신세대농민공은 다양한 저항의 수단을 통해서 사회에 대한 불만을 표출하고 있다. 저항의 방식에 있어서는 신세대농민공은 '동종 집단'이기보다는 '이질적 집단'에 가깝다. 이들은 '개인적 무기'인 자살, '집단적 무기'이자 불법인 파업, 합법적이고 '개인적 무기'인 이직, 불법인 범죄 및 합법인 법률구제의 이용을 통해서 사회에 대해 저항한다. 중국 지도부는 2010년을 기점으로 증폭된 신세대농민공의 저항 행위를 충분히 인식하고 있으며 이들이 사회에 가져올 여파에 대해 고민하고 대응책을 찾으려 노력하고 있다. 특히 신세대농민공은 경제 성장의 주축으로써 이들의 저항은 경제 성장과 사회 안정이라는 두 마리 토끼를 잡고자 하는 중국 공산당 및 정부에게 큰 고민거리가 되고 있다. 중국은 신세대농민공의 저항에 대해서 포용책과 억압책이라는 '이중 정책'을 통해 해결하려고 하고 있다. 특히 노동계약법, 취업촉진법, 노동쟁의중재법 등 노동 정책을 노동자 권익을 확대하는 방향으로 수정해나가면서 신세대농민공들이 노동 현장에서 더 많은 권익을 보호받을 수 있도록 하고 있으며 최저임금인상, 직업 교육 기회 제공 및 사회 보장 확충책을 통해 생활 수준을 증대시키려 하고 있다. 그러나 이와 동시에 공회를 통해 신세대농민공들의 단체 행동을 억압, 통제하고 있으며 파업이 폭력화될 경우에는 군, 경찰을 동원한다. 또한 차별의 가장 근본적인 원인인 호구제의 개혁을 지연함으로써 신세대농민공의 문제를 방치하는 등 억압책 또한 펼치고 있다. 국가의 이러한 '이중정책'은 아직까지는 신세대농민공의 저항을 통제하는 데 효과적인 결과를 나타내고 있다. 신세대농민공의 저항은 여전히 지역적이며, 산업적이며, 산발적이며 의식 성장도 권리의식에 그치고 있기 때문이다. 그러나 향후 신세대농민공의 숫자가 더 늘어나고, 이들의 권익의식이 시민의식이나 민주의식으로 확대되고 저항 경험이 축적되면 될수록 국가의 통제 및 대응은 어려워질 수밖에 없을 것이며 이는 더 큰 사회 혼란으로 이어질 가능성이 있다. 이 때문에 중국은 더욱더 적극적이고 체계적인 신세대농민공 문제 해결책을 마련해야 할 것이다. 주제어: 농민공, 신세대농민공, 1세대농민공, 저항, 이중 고립, 국가의 대응 학 번: 2009-22215 ; Master