论征纳权利——兼论税权问题

征纳权利是税收程序法的基石理论范畴 ,对它的内涵、定位、分类、内容、征税权与纳税人权利相互关系等的科学揭示 ,是税收程序法乃至整个税法理论体系形成和理论创新的标志 ,对推动税收法治建设意义重大。     

Multiculturalism and the Willingness of Citizens to Defer to Law and to Legal Authorities

A key problem in trying to manage diverse societies is finding social policies that will be acceptable to all individuals and groups. Studies suggest that this problem may not be as intractable as is often believed, since people's acceptance of policies is shaped to an important degree by the fairness of the procedures used by authorities to make policy. When policies are fairly made, they gain widespread support, even among those who may feel that the consequences of the policy for them or their group are undesirable or even unfair. These findings support an optimistic view of the ability of authorities to manage diverse societies. On the other hand, research suggests that the ability of procedural justice to bridge differences among individuals and groups may not be equally strong under all conditions. People's willingness to accept policies is more influenced by procedural justice judgments when they identify with the society that the authorities represent and view them as representing a group of which they are members. They are less influenced by procedural justice judgments when they identify more strongly with subgroups than with society and/or view the authorities as representatives of a group to which they do not belong.     

论促进和保护受教育权的国际标准

从现有国际人权法渊源中确立促进和保护受教育权的国际标准可谓构成国际人权法的新发展 ,而从国际人权上对受教育权作出识别是确定上述标准的前提。本文根据有关受教育权的主要国际文件的统一化进程并结合国际社会的实践将受教育权归类为基本教育权、初等教育权、中等教育权、高等教育权和教育选择权 ,并依据一系列国际文件对世界各国促进和保护受教育权的义务性安排建立起国际社会促进和保护各类受教育权的国际标准模型 ,同时揭示了上述国际标准模型在适用过程中的特性。     

宪法解释权和适用权是实现宪法监督的关系——英美法系司法审查权的启示

英美法系国家的宪法监督权,通常由普通法院和专门机关来行使,这些机关均享有宪法解释权和适用权,宪法监督主体享有宪法解释和适用权是行使宪法监督权的关键和保证。     

Study of the adhesion of explosive residues to the finger and transfer to clothing and luggage

It is important to understand the extent of transfer of explosive particles to different surfaces in order to better evaluate potential cross-contamination by explosives in crowded security controls such as those at airports. This work investigated the transfer of nine explosive residues (ANFO, dynamite, black powder, TNT, HMTD, PETN, NH₄NO₃, KNO₃, NaClO₃) through fingerprints from one surface to another. First, the extent of adhesion of explosive residues from different surfaces to the bare finger, nitrile and latex gloves was studied. Then, the transfer of explosive residues from one surface to another through fingerprints was investigated. Cotton fabric (hereinafter referred to as cotton) as clothing material and polycarbonate plastic (hereinafter referred to as polycarbonate) as luggage material were chosen for the experiments. These surfaces containing explosive particles were imaged using a reflex camera before and after the particles were transferred. Afterwards the images were processed in MATLAB where pixels corresponding to explosive residues were quantified. Results demonstrated that transfer of explosive residues frequently occurred with certain differences among materials. Generally, the amount of explosive particles adhered to the finger decreased in the following order: skin>latex>nitrile, while the transfer of particles from the finger to another surface was the opposite. The adhesion of explosive residues from polycarbonate to the finger was found to be better compared to cotton, while the amount of particles transferred to cotton was higher.     

法律行为内容的限制与违反善良风俗的适用--对一起遗嘱继承案的法理剖析

法律行为成立 ,并非一定产生预期的效果 ,一系列的限制是必要的。不得违反善良风俗是其限制之一 ,但违反善良风俗的适用却是异常复杂的。违反善良风俗要评判的并不是当事人的行为 ,而是他从事的法律行为 ,通过实用标准的确定 ,将善良风俗概念法律化 ,至关重要。以这样的法理来剖析被继承人立其情人为继承人的遗嘱继承案 ,则该遗嘱行为是有效的。     

山海情深

援青缘起2020年5月,山东省高级人民法院首次在全省法院系统集中选派援藏援疆援青干部。我所在的滨州中院对口援助青海省刚察县人民法院,刚察法院请求选派立案庭法官援建一站式多元解纷和诉讼服务体系。那时,新冠肺炎疫情的阴影仍然笼罩在神州上空。     

Juvenile Justice and the 'Shift to the Left'

The notion of 'shift' is used as a symbol for procedure in criminal cases, understood as a sequence of legal interferences by the police, the prosecution and by proceedings in court. If this sequence is symbolised by a horizontal line, the procedural stages move from left to right. But the distribution of competences has recently lost its prior balance, due to 'modern' crime and society: The functions of the judge appear reduced, whereas the range of action of the prosecution has widened; also the police has gained more influence. On the symbolic line of procedural stages this all makes for a 'shift to the left'. This paper deals with the question as to whether juvenile justice is undergoing the same changes. The first answer is 'yes', based on the enlarged diversionary competence of prosecutors and the police. From a different perspective, however, juvenile offending is a 'natural' phenomenon connected with young age, which a priori places juvenile justice on a 'left' position of the imagined line. A plea is made for this juvenile justice to stick to its inherent concern for young offenders individually and not to sacrifice this to collective interests in public order and safety.     

论人格权请求权与侵权损害赔偿请求权的分离

人格权独立成编是我国民法典体例的重大创新,在独立成编的人格权法中是否应当规定人格权请求权,以及如何规定人格权请求权,是我国人格权立法需要解决的重大疑难问题。笔者认为,人格权请求权的独立性是其与侵权损害赔偿请求权分离的基础,人格权请求权的产生与发展是人格权制度重要的发展趋势;人格权请求权与侵权损害赔偿请求权的区别是其二者分离的原因;充分有效保护人格权是人格权请求权与侵权损害赔偿请求权分离的目的。笔者并对民法典草案中有关人格权请求权与侵权损害赔偿请求权分离模式的立法选择作出了探讨。     

基因研究中知情同意权的实现

国家是基因资源保护的第一责任人。国家应当建立严密的基因资源保护制度 ,引导公民建立基因资源的保护意识 ,支持公民通过知情同意权的实现与国家协力共同保护基因资源。采集血样是研究人体基因的常见方式 ,只要这种研究不是纯公益性质 ,血样就是获取商业利润的物质基础。血样提供者和采集血样者各应有相应的权利和义务。     

Using rights and the law to reduce women's vulnerability to HIV

Cathi Albertyn's paper, an edited and updated version of her presentation at "Putting Third First," argues that both human rights and the law can play an important, if limited, role within a wider set of national and international strategies to reduce women's vulnerability to HIV. It analyzes the nature of women's vulnerability to HIV/AIDS, and highlights some of the issues and lessons in using rights and the law to advance gender equality and reduce women's vulnerability to HIV/AIDS.