论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

Harming America: Corporate Crime in a Context of Deregulation

ABSTRACT

Like many Republican presidential candidates before him, Donald J. Trump campaigned on a pro-business, anti-regulation platform, and since his election in November 2016, he has directed his administration to move forward with deregulation in many arenas, including consumer financial protections, environmental controls, and workplace safety among others. Past efforts to roll back regulations governing certain industries, such as the savings and loan and the mortgage industries, have had harmful consequences for the general public or for specific interest groups. In this study, we review what the Trump administration has accomplished with regard to deregulation to date. Then, based on past deregulatory fiascos, we theorize the harmful collateral consequences that may result from this most recent swing of the regulatory-deregulatory pendulum.     

中国智慧和中国方案 ：就业优先的阶段性内涵与生发机制

作为中国特色的经济社会战略名词，就业优先惟有明晰其阶段性和针对性才能充分彰显中国智 慧和中国方案的魅力。结合低中高收入水平及其各自所处阶段的发展均衡陷阱，以反贫困、反对不平等、实现 充分就业与体面就业等阶段性主要任务为媒介，可探究就业优先的阶段性内涵与生发机制。总体上就业优先的 内涵变迁可拾级而上形成三个阶段，即努力实现市场化就业优先的低等水平就业，追求就业数量优先的中等水 平就业，致力于就业质量优先的高等水平就业。就业优先由低到高的三个阶段性内涵依次对应收入水平的低等、 中低等、中高等不同阶段，但并非绝对。进入中国特色社会主义新时代，更要坚持就业优先战略，并把握好就 业质量优先这一新的阶段性内涵，进一步推动相关领域的深化改革。     

Psychopathy and Female Gender: Phenotypic Expression and Comorbidity; A Study Comparing a Sample of Women Hospitalized in Italy's Maximum Security Facility with Women Who were Criminally Sentenced and Imprisoned,

Various studies have shown that women with psychopathy tend to commit crimes that are less violent than those of psychopathic men. The present study was designed to address the influence of psychopathy on the crimes committed by female offenders. A national sample of female offenders found NGRI or of diminished responsibility and at risk for criminal recidivism (OPG patients) was compared with a sample of female offenders who were convicted and imprisoned. Results of this comparison between the two groups of female offenders indicate that psychopathy is a transversal psychopathological dimension which may or may not be associated with other mental disorders. In both samples, the most commonly reported offenses among women with high PCL‐R scores were minor offenses, not particularly violent, but they appear to be related to typical psychopathic features such as superficial charm, pathological lying, and manipulation.     

Defenders of Freedom or Perpetrators and Facilitators of Crimes? Beyond Progressive Retreatism in the Trump Era

ABSTRACT

Heavily influenced by broad definitions of crime developed by a few pioneering critical criminologists, the main objective of this article is to provide evidence showing that the current Trump administration is a regime that commits crimes of the powerful and facilitates some types of interpersonal violence in private places. Special attention is devoted to direct and in-direct state-perpetrated violent crimes against women.     

网络信息安全犯罪的定量评价困境和突围路径——大数据背景下网络信息量化标准的反思和重构

刑法对网络安全的保护立场，正由网络运行安全转向网络信息安全。刑事立法更新不断增设网络信息安全专属罪名的同时，刑事司法的定量评价体系却未能一体构建，成为网络安全刑法保护的薄弱环节。当前网络信息安全犯罪的定量评价体系缺乏明确的逻辑主线，同时适用错位的“传统法益侵害程度”量化标准和模糊的“数据规模”新型量化标准，无法满足网络信息安全专属罪名司法适用的准确性和统一性需求，导致了司法适用的困境。消弭规范和技术之间的差异，以“信息规模”为定量评价核心的基础上，建构信息价值的分层评价模型，并将“组信息”作为基础的数据规模计量单位，是大数据时代背景下，突破网络信息安全犯罪司法定量评价困境的合理路径。     

Improved Area of Origin Estimation for Bloodstain Pattern Analysis Using 3D Scanning

An important component of crime scene reconstruction is bloodstain pattern analysis (BPA). Where BPA concerns impact patterns, estimating the area of origin is critical information for scene reconstruction. Traditionally, this is achieved by measuring individual bloodstains and performing trigonometric calculations; however, 3D scanning has been proposed as a viable alternative for overcoming logistical and practical concerns with the manual method. Therefore, this project aimed to establish whether the FARO Focus 3D scanner and FARO Zone 3D software can improve the accuracy of area of origin estimates relative to the manual method. We created a series of eight bloodstain impact patterns and performed paired analysis using the two methods to estimate areas of origin for each pattern. Our data suggested that FARO-derived estimates were generally more accurate than using the manual method. FARO-estimated heights of origin areas were generally closer to the true distance. Both methods underestimated the distance from the wall for most patterns originating 150mm or greater from the wall, but overestimated distances for patterns originating closer to the wall. The degree to which distances were underestimated increased significantly the further the blood source was from the wall and was greater for FARO-derived estimates. The results of this research contribute to the validation of these instruments for operational implementation for BPA and should be considered alongside the practical benefits of 3D scanning relative to manual methods. Further, 3D scanning can provide reliable BPA reconstruction documentation for technical review and court presentation.     

检察机关机动侦查权分析及完善路径

机动侦查权是检察机关侦查权力不可或缺的一部分。从保留必要性来看,监察委员会的调查权和公安机关的侦查权均不能取代其法律监督的宪法地位。修订后的《刑事诉讼法》对检察机关机动侦查权的适用范围做出了限缩,机动侦查权在司法活动中运用的频率偏低。其原因是,检察机关机动侦查权在修订后的《刑事诉讼法》的相关规定要求下存在适用边界不明、启动程序繁琐、机关职权划分不明等问题。在明确《刑事诉讼法》对机动侦查权的功能定位是适时监督、寻求个案正义的前提下,通过划分机动侦查权适用的具体范围、简化机动侦查权的启动程序、确立检察机关启动机动侦查权的主导地位等路径对检察机关机动侦查权进行完善。     

What do forensic analysts consider relevant to their decision making?

In response to research demonstrating that irrelevant contextual information can bias forensic science analyses, authorities have increasingly urged laboratories to limit analysts' access to irrelevant and potentially biasing information (Dror and Cole (2010) [3]; National Academy of Sciences (2009) [18]; President's Council of Advisors on Science and Technology (2016) [22]; UK Forensic Science Regulator (2015) [26]). However, a great challenge in implementing this reform is determining which information is task-relevant and which is task-irrelevant. In the current study, we surveyed 183 forensic analysts to examine what they consider relevant versus irrelevant in their forensic analyses. Results revealed that analysts generally do not regard information regarding the suspect or victim as essential to their analytic tasks. However, there was significant variability among analysts within and between disciplines. Findings suggest that forensic science disciplines need to agree on what they regard as task-relevant before context management procedures can be properly implemented. The lack of consensus about what is relevant information not only leaves room for biasing information, but also reveals foundational gaps in what analysts consider crucial in forensic decision making.     

An Examination of the Relationship Between Media Exposure and Fear of Victimization: Implications of the Superpredator Narrative on Juvenile Justice Policies

The media allow crime to infiltrate the public’s consciousness in every conceivable way, thereby playing a major role in shaping the public’s opinion and attitude toward crime and crime issues (Barak, 1995; Fields & Jerin, 1996; Kappeler & Potter, 2005). Reporters constantly talk about crime, and crime related stories dominate the headlines of local and national newspaper outlets (Dowler, 2003; Pizarro et al, 2007). Some of the most highly rated television programs are based on crime plots and people across social, political, and racial demographics are constantly engaged in crime dialogue generated from local or national news stories. When the focus of these mediums is on youth they become even more profound and contentious. The images portrayed conjure up stereotypes that lead to fear and inflammatory remarks that become entrenched into the national lexicon. The current study uses data from the National Opinion Survey of Crime and Justice to test the relationship between crime-related media viewership and fear of victimization within a nationally representative adult sample. Approximately 42.67% of respondents reported regularly watching crime shows and about the same proportion (42.83%) believed their local media paid too much attention to violent crime. In addition to regular crime-show viewership, confidence in the police, gender, and recent contact with the police were associated with fear of victimization. This article adds to an existing body of research through a largely unexplored area in the administration of justice. It does so within the context of the U.S. juvenile justice system.