论外商投资企业转移定价避税

目前我国许多外商投资企业长期亏损,但仍能够处于非破产境地,其中一个非常重要的原因就是其利用转移定价方式转移利润进而避税,这严重影响了我国的税收征管。本文从外商投资企业转移定价避税的一般表现形式入手,指明我国外商投资企业转移定价避税的特点,分析了现行税收法规对外商投资企业转移定价问题规制的内容及存在的缺陷,提出笔者对于完善相关立法的建议以及其他可采取的一些反避税措施的思考。     

Prosecutorial discretion to defer criminalization: The effects of defendant's ascribed and achieved status characteristics

This research contributes to a further understanding of prosecutorial discretion by exploring tenets of casual attribution theory and etiology of bias theory as each informs an uncertainty avoidance perspective on the prosecutor's decision to divert felony drug defendants from criminal prosecution and into a treatment program. The sociolegal consequences of the exercise of this early screening decision are expressed by both conflict theorists and labeling theorists. Our analysis involves estimating main effects and interaction effects of defendant ascribed status and achieved status on the likelihood of diversion. The findings indicate partial support for hypotheses derived, from the theoretical perspectives pursued. In addition these findings point to a more complex model of the subjective nature of the exercise of prosecutorial discretion, a model that benefits from understanding the salience of minimizing uncertainty in the decision to criminals.     

震后恢复与重建中法律关系变更问题研究

汶川地震发生后，在灾区恢复重建活动中遇到的一个很重要问题就是因为法律关系变更导致了大量的法律纠纷和社会矛盾，因此，如何在制度上建立一套规范有序的程序来解决地震灾害所破坏的各种财产关系、人际关系成为法学界和灾区所关注的重要问题。震后恢复重建活动要高度关注权力与权力关系变更、权力与权利关系变更以及权利与权利关系变更三类法律关系变更问题。由于我国目前法律法规关于法律关系变更制度的规定不系统、不规范，致使最高人民法院只有通过司法解释的方式才能解决本来应当由立法机关加以解决的震后灾区各种法律关系变更所引发的法律问题。因此，要通过制定《紧急状态法》、《灾害对策基本法》和《灾害保险法》等等法律法规的立法途径，来进一步规范和完善法律关系变更制度，为震后恢复重建工作提供更加充分和有力的法律保障。     

与碳排放交易有关的犯罪行为及其防范措施

碳市场属于新兴市场,呈现碎片化特征。碳排放交易标的为法律虚拟物,不需要实物交割,交易相对复杂。碳排放交易和其他金融交易一样,由于涉及资金巨大、法律不完善、监管不严密和透明度欠缺等原因,极易滋生犯罪。与碳排放交易有关的犯罪行为主要为诈骗、逃税、洗钱和网络盗窃等。应该加强各碳排放交易市场间的合作与沟通,共同监管和惩治碳排放交易所涉犯罪行为。     

探究民法中债权人撤销权的行使范围问题

作为债的担保之一的撤销权制度,其中的重要内在涵义即通过撤销债务人的不当的积极行为,恢复债务人的责任财产,以担保全体一般债权人的债权。但由于现实中对其的把握不当,或虽然深解其意,但无法克服实际操作中的众多技术上的瓶颈。导致了撤销权于司法审判中被适用的程度和频率都要远远小于同为债的担保之一的代位权制度。而在众多问题中,撤销权的行使范围争议最大,其究竟是行使撤销权的债权人享有的债权额,还是全体债权人的债权额,亦或是债务人不法处分的财产额。本文将通过对撤销权内在涵义的分析．权衡以上三种标准的利弊,进而提出立法建议。     

Psychological adjustment in a forensic sample: relationship with approach- and avoidance-coping typologies

Most studies that relate coping strategies with psychological symptoms usually consider a single coping dimension. This means that interpretation of the results is unclear and only partially true as subjects activate different types of coping strategies simultaneously when faced with a stressor. The objective of the present study is to analyze the relationships between coping and psychopathology in young inmates, taking into account the number of approach and avoidance answers simultaneously. The results show that the inmates with above-average scores in avoidance coping and below average in those of approach (coping responses inventory--adult form, [CRI-A]) show higher symptomatology (MMPI-2) than the inmates who obtain above-average scores in both avoidance and approach strategies. It can be deduced that it is not the high use of avoidance coping that is related to psychopathology, but rather the combined use of many avoidance strategies and few approach strategies. The convenience of jointly taking into account both types of coping is discussed.     

Creating a safer working environment through psychological assessment: A review of a measure of safety consciousness

This article explores how organizations can prevent workplace accidents through the psychological assessment of employees. We present a model of employee safety consciousness consisting of personality and attitudinal variables associated with a higher risk of accident involvement. A safety conscious employee is described as one who: has an internal locus of control in matters related to workplace safety, has a high tolerance for work‐related stress, and avoids engaging in high‐risk, sensation‐seeking activities. Relevant research is reviewed and applications of the safety consciousness construct to hiring, promotion and training are discussed.     

清末检察官回避制度探究

光绪三十二年（1906年）,清廷颁行《大理院审判编制法》,正式确立了检察制度。为了保证检察厅能公正执法,清政府于宣统二年（1910年）颁行《法官分发章程》,制定了检察官任职地域回避制度,不再坚持本省本管籍回避之旧制。尽管《大清刑事诉讼律草案》未能以法律的形式正式颁行,但其规定了较为完备的诉讼履职过程中的检察官回避制度,比较科学地设置了检察官回避的法定事由。     

论法官回避制度

我国法官回避制度还不完整和规范,对"关系"一词应具体规定,扩大回避亲属范围,公示法官个人情况。当事人申请回避缺乏可操作性,对回避申请的保障和救济措施不完善,审委会和二审回避问题没有得到合理解决。在法官非诉讼回避制度中,院长籍贯回避未严格执行,法官任职回避也应出台具体操作办法。运用巡回审判和网络审判方式以确保法官中立,进而探索以新型审判方式为基础的,法官非诉讼回避和法官诉讼回避为补充的,保障"法官中立"的新路子。