税收调控中的行政立法:正名与规范

税收法定原则的实质是要求征税权由立法机关保留,但税收调控权不应由立法机关垄断,因此,税收法定原则不应笼统地适用于所有有关税收调控的立法行为。行政立法可以规范消费税的基本制度,以及仅涉及部分行业、部分地区的税收调控措施。同时,应当设立具有广泛代表性的宏观调控委员会,负责审查和批准税收调控中的所有行政立法,并且在宏观调控基本法中明确规定税收调控中行政立法的前提条件、行政立法中可选择的调控措施及调控幅度。     

'Nuisance' phone calls to women in England and Wales

Obscene or nuisance phone calls are particularly targeted towards women. Employing data from two sweeps of the British Crime Survey a decade apart (BCS 1982 and BCS 1992), this work attempts to measure the effects of individual socio-economic characteristics and victimization history of women in England and Wales on their likelihood of receiving at least one nuisance call. To make the logit modelling analysis more tangible, risks of nuisance calls are calculated from our models of five hypothetical women, single mother, professional, student, housewife and pensioner, with specific attributes taken from the set of explanatory variables.     

Survival strategies of widows and their families in early modern Holland, c. 1580–1750

This article analyses the impact of widowhood upon women in early modern urban society in Holland. Widows were able to maintain their households and to minimize the discontinuity with their lives when married. A remarkably egalitarian inheritance and marital property law, access to a broad range of occupations, a privileged status, an extended poor relief system, institutionalised mutual assistance and new forms of financial provisions for widows enabled widows to survive after the loss of an adult male breadwinner. However, legal rights, social provisions and economic opportunities available to women in the Dutch Golden Age and thereafter, could not prevent social polarization after women lost their spouse.     

Family violence and depressive symptomatology among incarcerated women

This study examines the potential association between witnessing parental violence as a child and later adult depressive symptomatology within a population that has received limited attention in the scientific literature, namely, incarcerated women. The Conflict Tactics Scale and the Center for Epidemiological Studies Depression Scale were administered to 60 women incarcerated in a maximum security prison in North Carolina. A majority of the women reported that they had witnessed verbally aggressive or physically violent interactions among the adult members in their families. Seventy percent of these women suffered from clinically relevant levels of depressive symptomatology. Stepwise multiple linear regression analysis revealed that increasing levels of reasoning conflict resolution strategies used in the women's families of origin were associated with decreasing levels of depressive symptomatology of the women, whereas increasing levels of physically violent conflict resolution strategies were associated with increasing levels of depressive symptomatology.     

Group therapy for women sexually abused as children: mental health before and after group therapy

Forty-five female outpatients sexually abused in childhood were offered a 2-year phase-divided group therapy. Before and after treatment and at 12 months follow-up, they answered questionnaires designed to elicit responses concerning psychological symptoms (Symptom Checklist; SCL-90) and sense of coherence (SOC). Symptoms for posttraumatic stress disorder (PTSD) were assessed before and after treatment. Inpatient days and sick listing days were assessed during 2 years before and 2 years after treatment. The psychological and PTSD symptoms were significantly reduced after treatment, and the SOC was increased as well. Inpatient days were decreased, and sick listing days increased but not significantly. Compared to a similar short-term focused therapy group and a waiting-list group there were no significant differences between the groups. Trauma-focused group therapy for women who were sexually abused in childhood seems to have promising effects on mental health, both concerning long-term and short-term approaches.     

失业女性的主体意识与再就业的关系

竞争激烈的市场经济条件下,由于传统文化对大众心理沉淀的影响,造成女性在性别意识、现代科层制分工和文化行为定位上的劣势地位,大量女性下岗。如何使失业女性重新就业,不仅是社会和组织需要解决的课题,更是女性自身亟待处理的问题。女性的主体意识是其提高自身综合素质、实现再就业的先决因素。本文从与人的主体意识相关联的五个方面(自强意识、开拓意识、竞争意识、创新意识和持续发展意识)探讨人的主体意识与再就业的关系。     

The prevalence of violence and relation to depression and illicit drug use among incarcerated women in Recife, Brazil

PurposeTo assess the prevalence and different types of violence experienced by women prisoners in Brazil and the effects of violence on women's depression and illicit drug use.MethodsParticipants (N = 377) were incarcerated women from a state prison in a northeastern city of Brazil. Multivariate logistic regression models (adjusted for age, education, partner status, prison history, drug related offense, and sentencing status) were used to assess associations between each type of violence (physical abuse, sexual abuse, and life threats) and each outcome variable: recent depression and illicit drug use.ResultsThe majority of participants (87%) reported experiencing some type of violence in their lifetime, including physical violence (83%), sexual victimization (36%), and threats on their life (29%.) Sexual violence was significantly related to both recent depression (Odds Ratio (OR) = 2.8; 95% Confidence Interval (CI) = 1.4–5.3) and recent substance use (OR = 2.7; 95% CI = 1.6–4.4) in adjusted models. Experiences of life threats were also significantly associated with illicit drug use (OR = 2.2; 95% CI: 1.3–3.7), as was physical violence (OR = 2.4; 95% CI: 1.2–4.9); however, neither of these latter two violence variables were significantly associated with depression.ConclusionReports of lifetime violence victimization among this incarcerated sample of women were extremely prevalent and relevant to women's depression and illicit drug use. Prison efforts to address women's depression and illicit drug use may be most effective by incorporating aspects related to women's history of victimization, especially given the high rates of violence experienced by women in this sample.     

A systematic review of effective therapeutic interventions and management strategies for challenging behaviour in women in forensic mental health settings

Women in secure forensic mental health care require therapy and care that is responsive to their specific needs. Despite the policy recognition that women require a distinct service, evidence based practice is not available for this population. This review was undertaken in response to a clinical need within a medium secure unit in Glasgow that was experiencing high levels of challenging behaviour, in a female ward. The review aimed to identify effective strategies or interventions for the management of challenging behaviour in women in secure services and, therefore, improve practice and patient care. A synthesis of the findings from the 11 identified studies revealed variability in the approaches used to support women in forensic services, including: behavioural programmes; organisational change with a focus on staff training and support; medication; ECT and mechanical restraint. The challenging behaviours assessed included self-harm; physical and verbal aggression; suicide attempts and arson/fire setting. The majority of articles suggested some improvement in aspects of challenging behaviour, however this was limited by the lack of control groups and small sample sizes. Further investigation is required to find out whether interventions identified in this review can sustain a reduction in challenging behaviours in the long-term.     

Towards identifying and ranking selected types of violence against women in North India

ABSTRACT

The paper is aimed at identifying and ranking different types of violence against women (VAW) in states of Delhi and Haryana in Northern India. Examples of gender-specific violence were selected through an extensive review of the literature. The types of VAW reviewed include the lower economic value of daughters at birth (females being considered a liability rather than an asset), rampant female feticides aided by proliferation of often illegal prenatal diagnoses, maternal morbidity, and mortality rates, physical and emotional abuse and neglect of female children, “honour” killing of women, exclusion and deprivation of women from medical treatment and nutrition, their subjection to assaults and rape (including marital rape), insufficient compliance to women’s legal rights of inheritance, arranging early marriages of girls, dowry deaths, female sexual harassment, and intimidation in community and workplace, female trafficking and prostitution, and so forth.

The conceptual frame of reference used for the study was provided by the culturally sanctioned legitimation of the patriarchal system of Indian family as well as by people’s perceptions and attitudes. Data were collected through the survey method in two phases. A preliminary survey was conducted during the first phase for developing the questionnaire items to be used for data collection in the phase two of the study. The findings of the study are presented and reveal participants’ rankings of selected types of VAW by degree of relative importance. Data, based on secondary sources as well as a non-random sample of respondents, were analysed to assess the various areas which demand immediate redress. We also interpret data based on selected criteria and suggest few optimistic future trends in regard to addressing and preventing VAW.     

The aftermath of child sexual abuse of African American and white American women: The victim's experience

Several aspects of the victim's personal experience in the aftermath of child sexual abuse are described. Subject recruitment involved a multi-stage stratified probability sample of 126 African American and 122 White women, ages 18 to 36 years in Los Angeles County, matched on education, marital status, and the presence of children. Few ethnic differences were related to the initial response and short-term effects of the victim's experiences. Lasting effects of sexual abuse included sexual problems for women of both ethnic groups, but avoidance of men resembling the perpetrator was identified among African American women. Ethnicity may be a contributing factor to other adjustment related problems that African American women encounter in addition to their child sexual victimization. The implications of these findings and issues in the assessment of the aftermath are discussed.     

英国保释制度及其借鉴意义

在英美法国家刑事诉讼中 ,保释是被逮捕人或者被羁押人的一项重要诉讼权利。其中 ,英国的保释制度历史最为悠久 ,立法最为完善。本文对英国保释制度的历史沿革和基本内容进行了考察 ,提出了借鉴英国保释制度 ,完善我国取保候审制度的若干建议     

The Promised Land: A Study of Trafficking in Women from Central and Eastern Europe to the Netherlands

This study on trafficking in women from Central and Eastern Europe explores the contextual factors, the characteristics, and the motivation of victims as well as the methods of traffickers. A combination of rational choice theory, strain theory and social control theory forms the theoretical framework of our research. Based on information from experts in the field, interviews with victims, questionnaires, a study of dossiers and a search of the literature, we developed a typology of victims, which may be helpful for prevention and law enforcement.     

论英国警察讯问较的发展

英国警察最初与普通公民一样,基本上不具有对犯罪嫌疑人的讯问权。司法判例以及20世纪前期发展的法官规则认可了事实上存在的警察讯问权并确立了基本的适用规则。由普通法调整的状况持续到20世纪80年代,制定法在规范警察讯问程序的同时也在一定程度上对公民的沉默权予以限制。警察讯问权总体上不断扩张,在这个过程中,普通法和制定法都努力保持警察侦查权与公民权利之间的平衡。     

Women in Science: Racial and Ethnic Differences and the Differences They Make

Often the term “women” is assumed to include women of color in the same way as the terms “African American” and “Hispanic” are assumed to include both women and men. Although women of color and non-Hispanic white women are under represented in the science labor force, the rates of and factors contributing to this under representation differ by race and ethnicity. Consequently, disaggregating data on women in science by race and ethnicity is crucial to capture these differences. Such distinctions are critical to developing effective policy, practice, and programs to increase the participation of women in science.     

Grave concerns: Entailment and intergenerational agency in Amsterdam (1600–1800)

The entail was one of the few instruments that allowed pre-industrial testators to organize long-term strategies with respect to asset management: it allowed them to decide which goods descendants could alienate, and also after how many generations restrictions would be lifted. This article looks into the somewhat neglected topic of entailment in merchant towns, and thus contributes to our understanding of the goals urban testators set with respect to asset management, both for themselves and their descendants. Evidence from Amsterdam suggests that many testators were inclied to create long-term strategies once improvements had been made to the institutional framework surrounding the entail. Our analysis indicates that they were particularly looking for ways to prevent descendants from squandering patrimonial goods, but without reducing liquidity. This ‘intergenerational agency problem’ was solved by allowing groups of descendants to file requests to have entails cancelled.     

Co-occurrence and Correlates of Posttraumatic Stress Disorder and Major Depression in Physically Abused Women

Ninety two women presenting for treatment for marital problems and who were physically victimized by their spouses (e.g., pushing, shoving, punching) within the past year participated in this study. There were three study objectives: (1) document rates and co-occurrence of posttraumatic stress disorder (PTSD) and Major Depressive Disorder (MDD), (2) identify predictors of PTSD and depression symptom frequency/severity, and (3) systematically evaluate disorder-specific group differences in marital- and marital violence-related factors. Within the month prior to assessment, 29.8% of the sample met diagnostic criteria for PTSD and 32% for MDD. MDD and PTSD were significantly, but moderately, correlated at both the symptom and diagnosis levels. However, PTSD symptom frequency and depression symptom severity were predicted by different marital- and marital violence-related factors. PTSD symptoms were predicted by spouse's dominance/isolation tactics and intensity of husband-to-wife physical aggression while depressive symptoms were predicted by marital discord and intensity of husband-to-wife physical aggression. Comorbid women and those with PTSD only reported significantly more spousal fear and husband-to-wife physical aggression than those with MDD only or neither disorder. No group differences were found on rate of marital discord or spouse's controlling/isolating tactics. Results are discussed in terms of theoretical and treatment implications for abused women seeking treatment for marital conflict.     

Incidence and Correlates of Posttraumatic Stress Disorder in Australian Victims of Domestic Violence

In recent years, evidence has emerged of the significant incidence of posttraumatic stress disorder (PTSD) among victims of domestic violence. The present study examined incidence and correlates of PTSD in 100 female victims of domestic violence resident in women's shelters in Adelaide, South Australia. Forty-five women were found to meet all diagnostic criteria for PTSD. Women meeting PTSD diagnostic criteria reported having experienced higher levels of violence and were more likely to report having a spouse with an alcohol problem and having believed they would be killed by their spouse than women who did not meet criteria. Diagnosis of PTSD was also associated with higher levels of anxiety and depression.