论纳税人诚实推定权的入法途径

诚实推定权由纳税人财产权与人格尊严权衍生而来,在立法中加以确认有助于落实税收法定、践行量能课税和提高纳税人遵从度。诚实推定权借鉴了刑法上的无罪推定和民法上的善意推定,其基本内涵是税务机关认为纳税人有少缴税款嫌疑时,应由该机关承担举证责任,证明强度应达到优势证据标准。我国应在修改《税收征收管理法》时,明确表达纳税人享有诚实推定权,同时准确界分纳税人的协力义务和税务机关的举证责任,强调逃税行为必须具备主观故意的要件,合理限定税收检查权。诚实推定权入法将对税收征纳实践产生影响,提高现有“计税依据明显偏低”的认定标准,使纳税人的正当理由诉求更有可能被认可,对逃税行为的界定也将更为精确。     

中国共产党的伟大理论贡献

百年来,中国共产党坚持马克思主义与中国实际相结合,领导人民取得了革命、建设和改革开放的伟大成就,同时坚持理论创新,为马克思列宁主义的丰富与发展做出了卓越的理论贡献。新民主主义革命和社会主义建设的理论贡献包括:农村包围城市、武装夺取政权理论;新民主主义革命理论;丰富和发展了党的建设理论与统一战线理论;社会主义国家根本制度理论;对中国社会主义建设道路的探索。改革开放大政方针和中国特色社会主义的理论贡献包括:社会主义初级阶段理论;社会主义本质和改革开放动力理论;社会主义初级阶段基本经济制度理论;社会主义市场经济体制理论;政治体制改革和社会主义民主建设理论;“三个代表”重要思想;科学发展观和对外开放理论。新时代中国特色社会主义思想的理论贡献包括:中国特色社会主义建设基本方略;社会主义新发展阶段理论;丰富和发展了加强党的领导理论;强化以人民为中心的理念;我国社会主要矛盾变化理论;推进国家治理体系和治理能力现代化理论;总体国家安全观理论;构建人类命运共同体理论。     

市售乌梢蛇的微性状鉴别研究

目的 探寻一种简单有效的方法，以快速鉴别市售乌梢蛇的真伪。方法 通过微性状鉴定法，对市售乌梢蛇的真伪进行鉴别。结果 乌梢蛇在市场上的伪品有灰鼠蛇、滑鼠蛇、眼镜蛇、赤链华游蛇、白链蛇等。通过微性状鉴别研究发现，湖南和四川产乌梢蛇体背的单鳞蛇皮均呈紫黑色，腹部均呈淡蓝色，具杂乱分布的斑点群，且湖南产乌梢蛇中央纵线处为黄棕色，具整齐分布的黑色斑点群；乌梢蛇伪品的单鳞蛇皮在其色泽与斑纹上与正品具有明显差异。结论 微性状鉴别方法可有效且精准地鉴别市售乌梢蛇的真伪，弥补传统经验鉴别的不足。     

The star of David in a cedar tree: Jewish students and Zionism at the American University of Beirut (1908–1948)

The American University of Beirut's emergence as a hub of Arab national and cultural identity in the first half of the twentieth century has been well documented by historians. The simultaneous Zionist presence on campus has been largely overlooked. Zionist ideas were predominantly promoted by Palestinian Jewish students who formed a small but vocal minority at AUB prior to 1948. Faculty and non-Jewish students also regularly collaborated with and traveled to Zionist institutions in Palestine for academic, athletic, and leisure purposes. For Arab students on campus, therefore, Zionism was not an abstract concept, but rather a national identity embodied by fellow classmates and friends on campus. As the conflict in Palestine increased in the 1930s and 1940s, so too did political activism and tensions on campus between Zionist and Arab nationalist students. This article analyzes this unique period of exchange, collaboration, and friction at AUB, which came to a swift end with the outbreak of the 1948 War. By focusing on the interactions between Arab and Zionist Jewish students at AUB, I seek to extend the ‘relational’ approach towards Jewish-Arab contact beyond Palestine's borders.     

The 2019 General Election in Northern Ireland: the Rise of the Centre Ground?

The experience of the 2019 general election in Northern Ireland took a very different course to that of the rest of the UK and, indeed, to the pattern of electoral politics typical of the region. Coming after almost three years with no functioning devolved government, combined with intense disagreement and uncertainty about Brexit, voters were ready to give a message to the two largest parties. Both Sinn Féin and the DUP suffered losses in the election, with the headline outcome being that unionism no longer holds the majority of seats for Northern Ireland in Westminster. More generally, there was a swing from both sides towards centre ground voting, which brought significant gains for the Alliance Party and the SDLP. This article summarises the reasons for this broad trend, focussing on the conditions and electoral pacts which brought it about. It also considers what it might mean for the prospects for Irish unification, noting that a referendum on unification will only be passed by attracting votes from those who tend to see themselves as neither unionist or nationalist.     

Modelling trust and contractual arrangements in a local economy

This article investigates trust among dairy value-chain actors to understand the innovative process in a local productive sector in Tunisia. It uses a sample of 45 smallholder farmers chosen randomly nearby existing collection centres in the region. A trust variable is constructed employing 11 ordinal variables based on principal component analysis, and institutional arrangements then modelled to examine the effect of trust on contracting decisions and cooperative membership. The results show that trust is defined by values such as “integrity”, “competence”, and “existence of credible information”, which are preconditions to sustainable contracts. The article contributes to the growing literature which considers social capital, networking and trust as determinants of farmer’s behaviour, as opposed to the classical model of rationality.     

Combined Collection and Analysis of Inorganic and Organic Gunshot Residues

Gunshot residue (GSR) analysis and their interpretation provide crucial information on a criminal investigation involving the use of firearms. To date, several approaches have been proposed for the implementation of a combined sampling and analysis of inorganic (IGSR) and organic GSR (OGSR). However, it is not clear at this stage if concurrent analyses of both types of residue might be detrimental to the analysis of IGSR currently applied in forensic laboratories. Thus, this work aims to compare and evaluate three different protocols for the combined collection and analysis of IGSR and OGSR. These methods, respectively, involve the use of a modified stub (with two halves, one for the detection of IGSR and the other for the analysis of OGSR); the sequential recovery of GSR with two stubs mounted with different adhesives (double-sided carbon tape and Tesa® TACK) and the sequential analysis of IGSR and OGSR from a single carbon stub following carbon deposition. The detection of IGSR was carried out using SEM-EDX, while OGSR analysis was performed using ultra-high-performance liquid chromatography–tandem mass spectrometry (UHPLC-MS/MS). Obtained results for experiments performed using Geco Sinoxid^® ammunition indicated that sequential analysis was the most suitable protocol for the combined collection and analysis of both IGSR and OGSR. A higher number of inorganic (characteristic and consistent) particles and higher concentrations of ethylcentralite, N-nitrosodiphenylamine, diphenylamine, and nitroglycerin were recovered with this method.     

Does fertiliser use improve household welfare? Evidence from Ghana’s cocoa industry

This article analyses welfare impacts of fertiliser adoption using data collected from 838 cocoa farm households in the four key cocoa-producing regions in Ghana. Using propensity score matching (PSM), the study indicates that application of fertiliser leads to significant gains in farm yields, farm income, consumption expenditure, consumption expenditure per capita, and value of productive farm assets. The article concludes that cocoa-specific programmes such as Cocoa High Technology (Cocoa Hi-tech), initiated to intensify the application of improved farm technologies such as fertiliser, should be strengthened through effective and efficient management systems.     

Analysis of off-farm work decisions among smallholder farm households in Burkina Faso

This article investigates off-farm work decisions by smallholder farm households. Using data on 1,101 households from Burkina Faso, it demonstrates that in addition to the usual household socio-demographic characteristics, remittances, access to information and beneficiary of specific training affect off-farm work decisions, as well as rainfall factors and idiosyncratic health shocks. Community characteristics such as accessibility and number of inhabitants are also key factors. While suggesting that off-farm work is less likely to be undertaken for accumulation purposes, these results have important policy implications. In particular, policy measures should consider each segment as a separate entity.     

Socio-political tensions in Bus Rapid Transit (BRT) development in low-income Asian cities

International development agencies, with the help of the central government, support building state of art Bus Rapid Transit (BRT) in low-income Asian cities. However, BRT investment over indigenous modes of mobility is creating socio-political tensions at the local level. This article uses multi-level governance as a theoretical lens to examine the relationships among actors in BRT investment decisions in Bandung and Surabaya, Indonesia. The research finds that local stakeholders can distort national and supranational policy initiatives totally or in a way that while projects are delivered, they are of limited use to the local communities they intended to help.