海南自由贸易港间接税优惠的WTO合规性审视

建立对标世界最高开放形态的海南自由贸易港,是我国扩大开放的重大战略。为此,相关规定为海南自由贸易港货物贸易提供了多种税收优惠,但WTO《补贴与反补贴协定》将政府放弃应征收的收入纳入补贴,从而为此类税收优惠埋下了WTO合规隐患。在自贸港间接税优惠中,自贸港企业“两头在外”生产加工所用原辅料免税,貌似与WTO《补贴与反补贴协定》禁止的出口补贴相契合,但因符合该协定第1项注释规定的补贴例外,并不构成补贴。然而,由于生产设备作为资本货物不符合该项补贴例外,故自贸港企业自用生产设备进口免税易被认定为补贴。对此,海南应行使自贸港法规制定权,建立适用于自贸港的税制和税率,以避免专向性补贴。此外,进口料件加工增值内销免征关税,与《中国加入WTO议定书》的内容相悖,亦易被认定为进口替代补贴。欲避免之,需要变自贸港增值比例要求为自贸港原产地要求,并进行配套改革。     

农村土地产权制度的创新举措——对江苏省扬州市农村土地股份合作的调查与思考

土地股份合作,实质上是在坚持现行农地集体所有不变,坚持农村土地家庭承包经营制度不变的前提下,将农地产权的占有、使用、收益和处分各项权能重新配置的制度创新。本文从保护和实现农民基本权利的视角,通过对扬州市部分典型案例的调研,对农村土地股份合作的必要性、组织性质、运行特征、相关原则、发展要求和法律支持进行分析,对推进农村土地股份合作的法律保障和制度创新提出一系列建议,即保留土地集体所有权维护农民土地承包权放活土地经营权期能有助于推动农地制度改革和农民土地权益保护,推进新形势下三农问题的解决。     

Gatekeeping by Allegations: An Examination of Verified,Unfounded, and Fabricated Allegations of Child Maltreatment Within the Context of Resist and Refusal Dynamics

Allegations of child maltreatment and neglect, including child sexual abuse, in the context of child custody disputes pose particular challenges for child protection services, family law professionals and the courts to identify children at risk of harm, as well as children impacted and exposed to other risk factors. Accurately identifying child maltreatment requires assessing the background, the history and the context of the allegations in order to differentiate confirmed, unfounded, and fabricated allegations. The paper provides a review of the history and current understanding of allegations within the context of child custody disputes by considering the connections of fabricated allegations to the theory of alienation and the role of gatekeeping. The paper then examines the social science literature regarding allegations within child protection investigations (the prevalence, types of maltreatment, reporter of allegations, and case outcomes) and explores the factors that have contributed to the challenges faced by child protection services to investigate and make determinations regarding allegations within the context of child custody disputes. We argue for early assessment protocols for child protection services to screen child custody cases, to differentiate allegations of alienation from other types of harm, to enhance role clarity in these volatile situations, to refrain from “taking sides” and to work collaboratively with the family law community. Lastly, we offer legal implications to improve collaboration between child protection services and the family law field to better respond to these complex cases.     

Legal Reform in the Context of Islamic Fundamentalism: An Analysis of Trends and Prospects

Because of the rise of Islamic fundamentalism, many established institutions in the Islamic world have come under fire. Among these are the legal institutions. In this paper, an attempt is made to outline the trends and prospects associated with legal reform within the context of Islamic fundamentalism.     

Use of the SIRS in Compensation Cases: An Examination of Its Validity and Generalizability

The Structured Interview of Reported Symptoms (SIRS; Rogers et al., Structured interview of reported symptoms (SIRS) and professional manual, 1992) is a well-validated psychological measure for the assessment of feigned mental disorders (FMD) in clinical, forensic, and correctional settings. Comparatively little work has evaluated its usefulness in compensation and disability contexts. The present study examined SIRS data from 569 individuals undergoing forensic neuropsychiatric examinations for the purposes of workers’ compensation, personal injury, or disability proceedings. Using bootstrapping comparisons, three primary groups were identified: FMD, feigned cognitive impairment (FCI), genuine-both (GEN-Both) that encompasses both genuine disorders (GEN-D) and genuine-cognitive presentation (GEN-C). Consistent with the SIRS main objective, very large effect sizes (M Cohen’s d = 1.94) were observed between FMD and GEN-Both groups. Although not intended for this purpose, moderate to large effect sizes (M d = 1.13) were found between FCI and GEN-Both groups. An important consideration is whether SIRS results are unduly affected by common diagnoses or clinical conditions. Systematic comparisons were performed based on common disorders (major depressive disorder, PTSD, and other anxiety disorders), presence of a cognitive disorder (dementia, amnestic disorder, or cognitive disorder NOS), or intellectual deficits (FSIQ < 80). Generally, the magnitude of differences on the SIRS primary scales was small and nonsignificant, providing evidence of the SIRS generalizability across these diagnostic categories. Finally, the usefulness of the SIRS improbable failure-revised (IF-R) scale was tested as a FCI screen. Although it has potential in ruling out genuine cases, the IF-R should not be used as a feigning screen.

Conservative Sanctioning and Correctional Innovations in the United States: An Examination of Recent Trends

Since the late 1960s sanctioning and correctional policies and practices in the Unites States have increasingly turned punitive for many types of crimes and offenders. This paper examines three of the most prominent policy shifts in sanctioning and correctional policies in the last three decades, and brings together evidence of their broad impacts on incarceration, recidivism rates, specific segments of the offender population, and the court system.     

一种尴尬的际遇——现代语境下乡村德育课程的境遇与可能路径

在现代性的浪潮中,传统意义上的乡村日益成为一个消逝了的概念。在现代人的生活中,乡土更是一种乡愁,是一个在现代性的孤岛安放灵魂的精神想象。农村德育在这样的现代性的遭遇中,也呈现出一种尴尬的际遇,必须在现代性背景下的农村语境中,重新定位课程所处的外部环境和时代境遇,重新建构课程的对象、资源、目的等基本问题。     

Predictors of Support of Legislation Banning Juvenile Executions in Oklahoma: An Examination by Race and Sex

The Supreme Court has recently decided to re‐examine the constitutionality of executing individuals under the age of 18 at the time of the offense. The Supreme Court’s reliance on public opinion as evidenced through opinion polls and changing laws in the 2002 Atkins decision has suggested that public opinion may play a role in the Court’s decision regarding juvenile executions. There is considerable evidence that the majority of Americans favor a ban on juvenile executions. In the current study, we use Oklahoma data collected in 2003 by the Oklahoma University Public Opinion Learning Laboratory to examine more closely the factors that predict a support of a ban on juvenile executions. Interestingly, only one fourth of Oklahomans oppose such a ban. Earlier research suggested that religious fundamentalism is linked to support of juvenile executions, but we did not find this, suggesting that public opinion may be shifting. We then analyzed the data separately by race and then by sex. Our findings suggest that there may be differences between groups in the predictors of support for a ban on juvenile executions, at least in Oklahoma, indicating the need for further research.     

Victim Blame in Fictional Crime Dramas: An Examination of Demographic,Incident-Related,and Behavioral Factors

How victims are portrayed in fictional crime dramas is an important way that individuals come to understand and interpret what it means to be a victim of crime. We examine how demographic variables (e.g., gender, race, age), incident variables (e.g., location of offense, relationship between victim and offender, type of crime), and behavioral variables (e.g., drug use/alcohol use, sexual promiscuity, negative personality traits, or concealing elements of personality) predict victim blame. Although some literature has analyzed victims in fictional crime dramas, such literature has been limited to a single year, a single show, a particular crime, or a particular factor. We extend this literature by focusing on multiple factors that predict victim blame using data collected from a systematic sample of 124 episodes from 4 fictional crime dramas (CSI, Law & Order: Special Victims Unit, Criminal Minds, and Without a Trace) over 7 years (2003–2010).     

Black Box Production of Paper Fish: An Examination of Knowledge Construction and Validation in Fisheries Management Institutions

In this paper I examine the relationship of institutional structures of governance to the production, acceptance and legitimization of knowledge by various stakeholder groups participating in fisheries management arenas. I focus first on the New England groundfishery where the stock assessments of federal scientists have come under intense criticism by fishermen. As a counterpoint, I examine knowledge production for management purposes in two fisheries where cooperative management institutions have emerged: the Puget Sound region of Washington and the Kuskokwim River watershed of Alaska. Knowledge is produced and legitimated differently by the different stakeholders in the management process. The findings highlight the critical importance of two-way communication, in which stakeholder groups both listen and are listened to, in creating a legitimated and more robust knowledge base with which management decisions can be made.     

The Prevalence of Female Representation in Supervisory and Management Positions in American Law Enforcement: An Examination of Organizational Correlates

Increasing gender diversity in American policing has long been a focus of reform efforts since the 1960s. Although the proportion of women in the profession improved initially and research has focused on the gender breakdown of police organizations in general, less scholarly and empirical attention has been directed to female representation in positions of power (i.e., supervisory and management roles). Using data from the 2013 Law Enforcement Management and Administrative Statistics survey, the current study examined the prevalence as well as the organizational correlates of female representation in supervisory (e.g., sergeants), mid-level management (e.g., lieutenants) and chief executive roles in departments across the United States. The findings indicate a number of factors associated with female representation in supervisory and mid-level management positions, including the size and type of agencies, geographic region of the country, and potential indicators of professionalism. Policy implications and directions for future research are discussed.     

Modeling the Deviant Y in Criminology: An Examination of the Assumptions of Censored Normal Regression and Potential Alternatives

Many dependent variables of criminological interest have censored distributions. Investigations that use such variables increasingly have turned to the Tobit model, a censored regression technique that is specified based on a latent dependent variable. When used under suitable circumstances, this model provides appropriate estimates. This paper discusses key assumptions of the Tobit model. It then highlights the risk of violating these assumptions and reviews alternative flexible parametric and semiparametric modeling techniques, currently used sparingly in criminology, which researchers may find helpful when assumptions regarding the error terms are untenable. By using an empirical example focused on sentencing outcomes and comparing estimates across analytic methods, this study illustrates the potential utility of simultaneously estimating the Tobit model along with some alternatives.

特免权规则:美国的制度与实践——兼论特免权规则的普遍性与差异性及中国语境下特免权规则的确立

英美证据法上设立特免权规则的目的在于保障特定的国家政策和具有普遍性的价值观念。特免权规则不仅存在于英美法系国家,而且也存在于大陆法系国家。但我国法律并没有明确地确立任何特免权规则,因此,我们应当审慎地对待特免权规则的移植问题。对于那些体现全人类共同价值的特免权规则,应当毫不犹豫地加以移植;对于尚无生活基础的特免权规则,暂时可不予考虑;对于相应制度具有类似功效且在实践中尚无显著问题的领域,也可以维持现状。     

特免权规则：美国的制度与实践——兼论特免权规则的普遍性与差异性及中国语境下特免权规则的确立

英美证据法上设立特免权规则的目的在于保障特定的国家政策和具有普遍性的价值观念。特免权规则不仅存在于英关法系国家，而且也存在于大陆法系国家。但我国法律并没有明确地确立任何特免权规则，因此，我们应当审慎地对待特免权规则的移植问题。对于那些体现全人类共同价值的特免权规则，应当毫不犹豫地加以移植；对于尚无生活基础的特免权规则，暂时可不予考虑；对于相应制度具有类似功效且在实践中尚无显著问题的领域，也可以维持现状。     

Dealing sensibly with the threat of disruption in trade with China: the analytics of increased economic interdependence and accelerated technological innovation

There is now widespread concern in Washington over the large and growing U.S.-China trade deficit. This concern is premised on the view that the large trade deficit has reduced U.S. welfare by increasing unemployment and reducing wages. But these alleged negative effects cannot be seen. The average unemployment rate in 1999–2006 was 5 percent compared to 6 percent in 1991–1998; and the total compensation (in 2005 prices) of a full-time worker rose from $46,614 in 1991 to $50,523 in 1998 to $55,703 in 2005. The rise in average labor compensation (measured to include benefits) was not caused by a large income increase for high-skilled workers and a moderate income decline for low-skilled workers. The level of compensation for blue-collar workers also rose in the 1991–2006 period. The continued rise in US labor income in 1991–2006 might appear surprising because the post-1990 integration of the Soviet bloc, India and China into the international division of labor has doubled the number of workers participating in the world economy. Accelerated globalization was, however, not the only significant economic development during this period; accelerated technological innovations were perhaps even more significant in their economic effects. The latter development produced large productivity gains that enabled the US labor income to rise despite the greater competition from imports, continued relocation of production facilities to foreign countries, and increased immigration into the United States. The outcome from the accelerated pace of globalization and the increased pace of technological innovation is a more frequent turnover in jobs in the US, which translates into increased worker anxiety, and hence increased demand for protection. The optimum solution to the present trade tensions is a policy package that emphasizes multilateral actions. It is bad economics and bad politics to dwell only on just one region (China alone must change), and/or dwell on just one instrument (RMB appreciation alone). China should, in the short run, expand state expenditure to soak up excess savings with an emphasis on import-intensive investments; in the short run, accelerate import liberalisation beyond the commitments made in the negotiations for WTO membership; increase the rate of yuan appreciation to reduce the large depreciation against the Euro in 2006–2007, and speed up the appreciation if inflation rises; lower precautionary savings by providing public social insurance; and improve financial intermediation by replacing the monopoly state banking system with a predominantly domestic private banking system. The United States should quicken the reduction in fiscal imbalance; introduce tax incentives to raise the savings rate; and expand and improve trade adjustment programs and social safety nets, especially those that upgrade the skill of the younger workers. Most important in the face of rising protectionist sentiments around the world, the United States and China must work together to bring the Doha Round trade negotiations to a successful conclusion in order to prevent the WTO system from being eroded.     

Role of Culture and Context: Ethical Issues in Research with Asian Americans and Immigrants in Intimate Violence

Ethical principles are often presented as universal, immutable rules. However, when conducting research with ethnic minority groups, such as Asian Americans and immigrants, ethical issues need to be placed within a sociocultural context as ethical responses are filtered through the specific value orientations and belief systems of the ethnic group under study. Further, when the group is a marginalized population, power dynamics complicate ethical principles of autonomy. The complexities are further accentuated with sensitive topics such as intimate violence or domestic violence. Consequently, ethical questions about autonomy, informed consent, confidentiality, limits to confidentiality, and protecting participants’ safety and reducing distress need to be at the forefront when planning intimate violence research. An overview of sociocultural context of Western biomedical ethics is presented and specific ethical issues that emerge when conducting intimate violence are discussed.     

现代性、经济法理念与经济法治——科学发展观语境下的解析与重塑

现代性代表着一种时代意识、理性、进步观念和反思精神,现代性运动的历史变革引起了经济法及其理念的勃兴;在社会主义市场经济条件下,科学发展观的提出引起市场经济现代性的进一步嬗变,促使了经济法理念的张扬。在市场经济现代性追求和变革的背景下推进中国经济法治进程,就要以现代经济法理念为指导,培育民众,尤其是政府的经济法治信仰,奠定经济法治形成与发展的思想基础,提高经济法律的运用水平,促进良好的经济法治秩序的形成。     

明清州县司法审判中的“人情”因素——以“一女二嫁”、“典雇妻女”、“买休卖休”案件为中心

明清州县官员在审理有关一女二嫁、典雇妻女、买休卖休案件时,其判决结果有时与法律制度有较大的出入。判决结果与法律制度的冲突在明清州县司法审判中是较为常见的现象。这些判决体现了官员们顺人情、体风俗的观念,是中国传统司法文化的基本特点。