Income tax evasion in the United States and China

This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.     

The United Nations,the United States,and the War on Terrorism

Since the moment the United Nations was created, the Americans have had certain expectations of it, which logically follow from their past.     

知识产权中的盗版问题：中美等国的认知与现实

在分析美国对中国知识产权盗版认知存在差距的基础上，阐述了美国对中国知识产权盗版不符合实际情况的指责。重点从电影盗版给MPA会员公司造成的收入损失及其人均值、电影盗版给MPA会员公司造成的消费者支出损失及其人均值、音乐盗版的零售额及其人均值等讨论各国盗版状况，旨在说明对中国盗版认知存在差距的理由。     

知识产权中的盗版问题：中美等国的认知与现实

在分析美国对中国知识产权盗版认知存在差距的基础上，阐述了美国对中国知识产权盗版不符合实际情况的指责。重点从电影盗版给MPA会员公司造成的收入损失及其人均值、电影盗版给MPA会员公司造成的消费者支出损失及其人均值、音乐盗版的零售额及其人均值等讨论各国盗版状况，旨在说明对中国盗版认知存在差距的理由。     

中美两国对芬太尼类物质整类列管的刑法隐喻——以美国过罪化问题为视角

芬太尼类物质整类列管制度并非我国创举,其是中美贸易战背景下美国过罪化问题的衍生物,是美国类物质整类列管制度对我国毒品管制的强行附着,这容易导致我国刑法中的毒品范围无限扩大、普通化工原料与毒品难以界分。应对来源于美国的芬太尼类物质整类列管制度提高警惕,该类物质整类列管只是美国将民众注意力从过罪化问题成功转移至全国公共卫生问题的统治策略,目前美国仍在膨胀不断的刑法中寻求芬太尼滥用危机解决之道。     

Nash bargaining solutions for international climate agreements under different sets of bargaining weights

Bargaining is a tool to share collaborative gains and to facilitate reaching agreement. To improve incentives to join an international climate agreement (ICA), the Nash bargaining solution can be used to distribute cooperative gains across signatories. In this paper, we examine how the formation of ICAs and their mitigation efficiency are impacted by the use of the Nash bargaining solution. In a Nash bargaining game with heterogeneous players, bargaining powers are unequal and may be driven by different characteristics of the players. We employ different sets of asymmetric bargaining weights in order to examine the effectiveness of climate coalitions that emerge as stable agreements. Using the Nash bargaining solution, we obtain results from the stability of coalition model (STACO). We find that the Nash bargaining solution can improve the participation incentives and performances of ICAs as compared to agreements that do not redistribute gains from cooperation, but its capacity to overcome free-riding incentives is limited. However, if Nash bargaining accounts for outside options of players, we find larger stable coalitions and higher global abatement levels. In fact, Nash bargaining with outside options can stabilise the largest coalitions that can possibly be stable in our game.     

Criminal justice curricula in the United States: A decade of change

This research on criminal justice programs and curricula in 1999–2000 is a follow-up to Southerland's study of baccalaureate programs in 1988–89, published in the Spring 1991 issue of the Journal of Criminal Justice Education. A national overview and regional differences are presented. Positive and negative changes are highlighted, and recommendations for improvement are included. The findings are evaluated in light of the ACJS Minimum Standards for Criminal Justice Education and the broader context of general trends in higher education.     

中美国防专利制度之比较

一、保密专利制度、国防专利制度的概念 19世纪中叶,英国武器制造商阿姆斯特朗有关膛线炮和后膛炮的两项专利公开后,法国、德国等国很快把它们用在武器系统上,使这两个国家军事实力大为提高,这震惊了英国政府。为了维护国家的安全,英国议会通过了《军需品发明专利法案》,并于1859年4月8日     

Comparative Compliance: Digital Piracy,Deterrence, Social Norms,and Duty in China and the United States

The study of compliance has been predominantly Western, and we do not know whether existing theories and findings also apply elsewhere. As a first venture in developing a comparative view on compliance, this study seeks to gain a comparative understanding of compliance decision making among Chinese and American students. It studies their decisions in response to two scenarios that offer an opportunity to use pirated online content. It tests how their decisions are shaped by subjective deterrence, social norms, and perceived duty to obey the law, comparing a control group with a group who received an explicit deterrence message from a strong campaign targeting the use of pirated digital content. The results indicate that, regardless of the explicit enforcement context, Chinese students' inclination to engage in digital piracy hinges chiefly on the perceived behavior and approval of others. This stands in contrast to US students. Within an explicit enforcement context, both social norms and perceived enforcement affect US students' decision making, whereas when there is no explicit enforcement context, both social norms and perceived duty to obey the law affect decision making. This study thus provides a warning that compliance theories and findings may not generalize well beyond the Western context. This necessitates the development of comparative compliance studies and more cross‐national replication.     

美国律师制度对我国的借鉴与思考

2007年8月14日～9月3日，由美国马里兰大学行为与社会科学学院国际教育项目办公室主办的中国司法部律师高级管理人员赴美培训班顺利完成了学习培训和交流任务。在美期间，通过集中听课、参观走访、互动交流等形式，对美国的律师管理体制、机制、律师执业内容、方式等方面有了比较深入的了解，对进一步推进我国律师工作有了一些启发和思考。     

美国医疗保险照顾计划及其对我国的启示

在现代保险法制中,健康保险是一个新兴的领域。与欧洲、日本等以国家为主导的健康保险法制建设不同,美国采取的是一种公私混合的多元化模式,即以商业健康保险为主,以政府主办健康保险为辅,并为此制定了一系列的法律、法规,形成了一个比较完善的健康保险法律体系。而在政府主办的健康保险事业中,1965年推出的医疗保险照顾计划(Medicare)处在核心的地位。本文就医疗保险照顾计划的由来、主要内容、实施效果以及对中国的启示作了详细论述,对借鉴美国医疗保险照顾计划、克服我国在老年人和残疾人健康保险上的问题以及如何改进等,提出了思路。     

美中商业秘密内涵的思考

从美国商业秘密法的发展来看,商业秘密的内涵呈现出从秘密性、实用性至秘密性、价值性和管理性再至秘密性和价值性的一个变化过程,而我国有关法律及规定明确认为商业秘密在内涵上需要具备秘密性、实用性、价值性和管理性四个构成要件。从两国的规定看,两国对商业秘密内涵的理解在新颖性、实用性、管理性三个方面存在较大分歧。     

论美国海洋环境执法对我国的启示

美国海洋环境治理成效显著,主要通过违法通知、标准处罚程序、行政守法令、紧急令和行政处罚评估等多种方式的运用,加大处罚力度,公平公正执法,鼓励采取即时补救措施,结合民事和刑事制裁,不断完善相关立法,从而达到保护海洋环境、防治污染的目的.美国的做法可以为我国海洋环境的治理提供借鉴,即进一步完善执法措施,加大处罚力度;实行环境激励措施;行政执法与民事责任承担、刑事制裁相结合;注重发挥公众参与的作用等.     

中美认罪协商制度之比较

认罪协商在我国主要体现在认罪认罚从宽制度中,在美国主要蕴含在辩诉交易中。中美认罪协商制度在价值追求、自愿性保障和被害人利益保护方面具有相似性,但在协商主体、协商内容、协商效力、证明标准、撤回认罪以及被告人上诉权等方面存在差异。我国可以从适度降低认罪认罚案件的证明标准、明确撤回认罪的法律规定和适度限制被告人的上诉权等方面,借鉴美国辩诉交易的有益经验,进一步完善我国的认罪认罚从宽制度。     

实力变迁、法律传统与美欧印中贸易政策的演进

国际经济格局的深刻变化引发了美欧印中等主要贸易体贸易政策的变化.这种变化主要体现为其外贸法、外资法和出口管制法的修改,而国际习惯法和国际经济条约对这种修改的约束有限.美欧印中的代表性国际经济法理论分别为"制度管理说"、"规范承诺说"、"贸易民主论"和"责任共担论",这些理论反映了各贸易体的国际经济法传统和理念.以这些理...     

美国总统的立法否决权及其新现象和对我国的启示

美国总统的立法否决权可详分为六种类型。总统可对整部法案进行否决,一度也可对法案的部分条款进行否决。但部分条款否决权遭到国会反对,诉诸法院后被裁定违宪,这导致出现总统的签署声明这一新现象。美国总统的立法否决权不同于英国议会的立法否决权,口袋否决不得混淆于中国刑法的口袋罪。立法否决权的成因主要有思想理念上的分权制衡、制度运行上的质变担忧和为总统执法提供前提条件等。对我国的启示有:不但要加强立法的反复审议性,还要健全立法批准制度,上级立法机关不得只批准部分条款而不批准其他条款,也不得直接改变部分条款后再批准。     

Physicians' conflicts of interest in Japan and the United States: lessons for the United States

Japanese health policy shows that even with physician ownership and the absence of for-profit, investor-owned health care, physicians' conflicts of interest thrive. Physician dispensing of drugs and ownership of hospitals and clinics were justified in Japan as ways to avoid commercialization of medicine. Instead, they create physicians' conflicts and fuel patient overuse of services. Japan's Ministry of Health and Welfare (MHW) has responded by introducing per-diem payment, thereby creating incentives to decrease services in ways similar to those of American managed care organizations, but with none of their benefits, such as coordination of care, oversight of physicians practices, and quality assurance. Although the United States and Japanese health care systems are organized and financed differently there is convergence in the source of their physicians' conflicts and the way they are addressed. The United States is starting to integrate institutional and physician payment and align their incentives, in a traditional Japanese way. In so doing, the United States creates new physicians' conflicts and reduces the role of countervailing incentives and power, an advantage of previous policy. Japan, in turn, has combined incentives to increase and decrease services, thus moving closer to the U.S. policy.