论不追究刑事责任

我国《刑法》和《刑事诉讼法》用三个不同的概念对不追究刑事责任作了规定。《刑事诉讼法》第16条所规定的不追究刑事责任可分为三种情形,但《刑法》第201条第4款中规定的不予追究刑事责任并未归属其中。现行刑事立法在不追究刑事责任的规定中概念不统一,《刑法》在规定不追究刑事责任方面不当缺位,已有的规定也较为粗糙,《刑事诉讼法》缺乏特赦令执行的程序规定,我们有必要完善不追究刑事责任的刑事立法规定。     

Combatting corruption in Kazakhstan: A role for ethics commissioners?

Central Asian countries have, since gaining independence in 1991, suffered from endemic corruption as a legacy of their Soviet roots. There are multiple ways of tackling corruption ranging from preventative to control measures. One tool in this battery of measures is the use of codes of ethics enforced through ethics commissioners. Kazakhstan is attempting to take a lead role in driving public sector reforms in the Central Asian region but has achieved limited success in addressing the seemingly intractable problem of corruption. This paper offers a formative assessment of the impact of ethics commissioners on the problem. We find limited political commitment for the initiative, institutional weaknesses, and the absence of a problem solving approach by the Kazakhstani government.     

“一带一路”倡议与中国企业承担人权责任策略探析

在经济全球化浪潮面临挑战和"一带一路"倡议方兴未艾的复杂国际背景下,中国企业面临发展机遇与人权相关风险的双重挑战。国际工商业与人权议程尤其是联合国《工商企业与人权:实施联合国"保护、尊重和补救"框架指导原则》蕴含着丰富的企业人权责任。我国可从政府与企业两个层面采取应对措施。在政府层面,可以制定并执行相关法律与政策;制定工作指引,建立监管体系;制定工商业与人权行动计划。在企业层面,应当把尊重人权原则纳入公司治理;主动发布人权履责报告,加强对话与合作。     

Moderated Commitment: Members’ Decisions Not to Give to Professional Associations

Abstract

Workers pay membership dues to professional associations, which mark their identification with a particular field. Professional associations invite additional voluntary contributions for new or expanded programs, but most members do not make these additional gifts. We advance and test a conceptual model of the forces that might interrupt an otherwise committed or engaged member’s decision to make such a voluntary contribution. We conclude that giving decisions can be displaced by member beliefs that their dues and fees are sufficient or that their disposable income is committed to other obligations. We also conclude that giving decisions intersect with weak association strategy, such as a failure to solicit gifts in ways that are informative or useful to prospective donors.     

Performing the ‘India Permitida’: The Counter-Gift of Indigenous Women Targeted by a Corporate Social Responsibility Programme (Chile)

Relying on ethnographic data, this article critically analyses the pro-mining position adopted in Chile's Atacama Region by a group of Diaguita women who benefited from a corporate social responsibility (CSR) programme to revive indigenous culture. While the desire to escape from poverty (salir adelante, moving forward) appears as the main reason for participating, the benefits generated a sense of indebtedness resulting in allegiance to the company. The investigation also shows how this programme played a part in building a scenario in which indigenous females perform subjects apparently more suited than men to the neoliberal and multiculturalist governmentality of the Chilean State, whose politics favours mining.     

追寻非政府组织实践的伦理维度

非政府组织的实践具有典型的伦理特征。基于志愿精神的行动肩负着组织发展、社群德性建构和文化创造的三重价值负载使非政府组织的实践呈现出多元伦理面向和多层面道德内涵。在现代社会专业化和市场化的工具理性支配下,管理思维过度侵入非政府组织理念,形式化道德准则扞格日常道德生活,文化适应的困难导致本土融入受限,构成了非政府组织实践中伦理困境的发生之源。要实现非政府组织实践追寻慈善和志愿精神的合目的性,具象化实践以重视日常道德生活的伦理智慧生成,移情理解和主动扬弃外来文化对实践的影响,并努力实现本土化非政府组织伦理向普遍化发展应当成为正确的发展道路。     

A ‘synchronised attack’ on life: the Saudi-led coalition’s ‘hidden and holistic’ genocide in Yemen and the shared responsibility of the US and UK

Abstract

Since the Saudi-led coalition (Coalition) began its military campaign in Yemen in March 2015, upwards of 13,000 Yemen civilians have been killed, including nearly 2000 women and 3000 children. Additionally, Coalition aerial attacks have intentionally targeted Yemen’s civilian infrastructure, economic infrastructure, medical facilities and cultural heritage. Combined with the ongoing air and naval blockade, which has impeded the ability of Yemenis to access clean water, food, fuel and health services, the violence visited upon Yemen has created near-famine conditions. Furthermore, United Nations Children’s Fund (UNICEF) predicts another imminent outbreak of cholera, with the potential to be as deadly as last year’s which infected more than one million children and killed a child every 10?minutes. Through engagement with genocide studies literature, this article applies a holistic conception of genocide to the Coalition military campaign. It finds that the Coalition is conducting an ongoing campaign of genocide by a ‘synchronised attack’ on all aspects of life in Yemen, one that is only possible with the complicity of the United States and United Kingdom.     

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.     

论公职人员的角色紧张

公职人员不仅仅是一般的社会个人,而且还是公共权力的代理执行者,这两种角色的不同内在需求使其承受两个向度上的价值张力,由此而可能导致的消极后果就是公共权力及公职人员角色的扭曲,最终使公共权力的运行轨迹背离公共意志。为了避免这种消极后果的产生,必须以行政伦理中的"法治"理念来实现和强化公职人员个体行为的道德自觉。     

Re-conceptualizing State Responsibility: Human Security Protection, Confl icts and Governance

Different from the perspective of traditional national security, human security is an essential component of non-traditional security. Human security is influenced by multi-dimensional factors. Human security will be threatened if one or more of these dimensional factors get twisted. Such threats, once accumulated to a certain level, may trigger a confl ict. While some factors may have a low correlation with confl ict, some other factors may have a multiplying effect in triggering the confl ict. Further, confl ict may be triggered by a single factor or multiple factors. Poor governance may lead to escalation of confl icts. Deep understanding of triggering effects and their correlation with confl icts is essential to addressing the root causes and the management of conflicts effectively. Concepts of human security, state responsibility of protection and neo-interventionism have been developed in succession. Though the people-centered security framework draws global attention, it should be recognized that there is no international consensus on an optimal type of governance. However, according to the Charter of the United Nations, the primary responsibilities of human security protection should be rested on the government of a state. The principle of sovereignty remains the fundamental principle of international relations, which should be the guiding principle for addressing human security issues.