理解中美关系的裂痕

中美关系是当下亚太地区正在发生的政治和战略变化的决定性因素,中美之间的竞争并不奇怪,它是国际关系的一种形式,关键是中美的利益冲突是对抗性的还是非对抗性的。这一问题在中美两国的官员、思想者、媒体中都引发了激烈的争论。部分美国高级官员认为中国的一些行为是修正主义的,但其实它们是保护主义的。从东亚总体来看,东北亚存在修正主义国家,东南亚则没有。因此,南海发生重大危机的可能性不大,而东北亚将给东亚带来很大的不确定性。     

THE CRITICAL CLIMATE AGENDA

The world set a goal in the Paris Agreement: to keep global warming within 1.5 degrees Celsius of preindustrial levels. The Intergovernmental Panel on Climate Change has explained why this is a valid goal. If global warming were to go higher than 1.5 degrees Celsius, this would jeopardize life on the planet with a potential multi-meter sea-level rise, the collapse of critical ecosystems, and the release of methane from thawing permafrost, possibly triggering runaway warming. Yet the world's current trajectory implies a catastrophic 2.7-degree- Celsius increase in global temperature.     

应税事实依据经济实质认定之稽征规则——基于台湾地区“税捐稽征法”第12条之1的研究

台湾地区税捐稽征法第12条之1课税构成要件之认定及明订举证之责任,将税捐稽征中已实行多年的实质课税原则条文化。当避税安排的法律形式与其经济实质不相符时,稽征机关认定应税事实应以实质经济事实关系及其所生实质经济利益之归属与享有为依据。由量能课税原则导出的实质课税原则,重经济实质甚于法律形式,是实现税捐正义的实质性手段,并不违背税收法定原则。稽征机关实质课税的自由裁量权理应谦抑行使,其以税捐负担的公平分配为原则,以不损害纳税人的合法权益为底限。稽征机关依据经济实质认定应税事实,应依法承担举证责任,纳税人依法应尽协力义务,否则,稽征机关有权推定应税事实。大陆《税收征管法》亦应增订实质课税原则。     

论涵括（一）：一种初步探索

经验法则是司法证明中的一项基础性法则,大陆法系司法证明理论对其进行了概括论述,其理论形态具有较高的概括性、抽象性。英美国家的司法证明学者在“涵括”概念下也具体探讨了经验法则相关的内容,与大陆法系学者对经验法则的概括论述有所区别,英美学者在阐述“涵括”理论时,更注重其在证据能力和证明力评断以及具体司法推论过程中的方法论和工具作用,为我们研究经验法则的内容、作用机制提供了一个新的观察视角。     

香港与内地仲裁裁决司法审查制度的借鉴和融合

通过对香港和内地在仲裁裁决司法审查范围、标准和技术方面的综合分析,本文认为两地在司法制度、法治发展和仲裁理念上的较大差异导致了两地在对待仲裁裁决司法审查上之截然不同。重要的是,香港法院对仲裁的支持态度及其具体审查操作的先进经验,可为内地在这一领域的改革提供重要指引。《香港与内地关于相互执行仲裁裁决的安排》实施近十年来,已逐渐出现两地仲裁界和司法界在审查制度面向上的趋同。惠于"一国两制"和"更密切经贸关系"的大背景,相信两地间商事仲裁的融合会更加蓬勃发展,为中国跨境商事活动提供更好的争端解决服务。     

侵权冲突法一般规则之确立——基于罗马Ⅱ与中国侵权冲突法的对比分析

2007年欧盟《非合同之债法律适用条例》(罗马Ⅱ)是侵权冲突法立法的典范。罗马Ⅱ洋溢着平衡与理性的精神,但关键处亦偏袒欧盟国家的利益需要。中国侵权冲突法已经严重滞后于时代。对比罗马Ⅱ与中国侵权冲突法的一般规则,指陈各自的利弊得失,揭示各自所需服务的特殊法律政策,探索侵权行为地法、共同住所地法、最密切联系原则和意思自治这四大系属公式在侵权冲突法的一般规则中的最佳结合方式,有助于我国在当下的国际私法立法中构建科学合理的侵权冲突法的一般规则。     

当下国际金融监管法律制度改革的焦点与问题

由美国次贷危机引发的国际金融危机爆发后,国际社会出台的金融改革方案都把国际金融监管法律制度的改革作为整个金融改革的不可或缺的有机组成部分,这是金融全球化条件下防控金融风险和危机的需要和必然反映。从目前来看,加强和健全国际监管规则和标准、健全国际监管责任的划分、建立国际金融监管机构等方面,是国际金融监管法律制度改革的焦点。国际金融监管法律制度的改革关系着国际间利益的分配,我国对每一项国际金融监管法律制度的改革都应视其情况,研究和采取恰当的策略。     

Disputes in Japan: A cross-cultural test of the procedural justice model

Research on procedural justice has provided ample evidence that people are concerned not only with the outcome of disputes but also with the fairness of the procedures used to resolve disputes. The majority of the studies examining the importance of procedural justice have been conducted in the United States and Western European countries. This study tests the generality of the procedural justice model by examining the importance of fair procedures to people in a non-Western country, Japan. This study also examines the meaning of a fair procedure from a legal perspective. Past studies have drawn the procedural justice criteria considered from social psychology. We examine several additional criteria derived from the legal concept of due process of law. Results indicate that fair procedures are more important to subjects than fair outcomes in both a traffic accident dispute and a breach of contract case. Furthermore, across both types of disputes, fairness concerns are more important than nonfairness concerns. These results are consistent with findings from studies conducted in Western countries. A new finding that emerges from the study is that the clarity with which a procedure is formulated and presented is a strong determinant of procedural justice judgments.     

Parent-adolescent congruence on decision-making and its relation to adolescent adjustment

Much attention has been paid to the nature of parent-adolescent relationships, with a frequent conclusion being that it is a time of marked disagreement between parents and their adolescents. However, other literature suggests that this time is not inherently conflictual. The purpose of this study was to examine agreement and disagreement between mothers, fathers, and adolescents on specific issues. Then, adolescent adjustment was assessed, and the degree to which it was a function of congruence with parents was examined. A modified version of the Issues Checklist was used to measure intrafamily agreement; the Revised Behavior Problem Checklist and the Harter Scale of Child's Actual Competence were completed by adolescents' social studies teachers to assess adolescent functioning. Relative to their parents, adolescents reported that they should make more decisions alone, while both mothers and fathers reported that decisions should be made jointly among all family members. Only father-adolescent congruence was found consistently to be related to adolescent functioning. Possible explanations for the present results and relevant issues pertaining to family agreement are discussed.     

Effects of positional restraint on oxygen saturation and heart rate following exercise

This report assesses the effects on peripheral oxygen saturation and heart rate that positional restraint induces when a person is prone, handcuffed, and "hog-tied." Peripheral oxygen saturation and heart rate were monitored at rest, during exercise, and during recovery from exercise for 10 adult subjects. The effects of positional restraint produced a mean recovery time that was significantly prolonged. Consequently, the physiological effects produced by positional restraint should be recognized in deaths where such measures are used.