Weak Enforcement,Strong Deterrence: Dialogues with Chinese Lawyers About Tax Evasion and Compliance

This article analyzes why Chinese lawyers report a high level of perceived deterrence in relation to tax evasion even though enforcement is weak. It finds that deterrence here originates from multiple sources, most directly through clients and more distantly through the firm and the state. Lawyers have highly contextual notions of detection probability and a vague understanding of sanction severity unfitting of the high deterrence found here. In the cases studied, deterrence arises out of a general fear lawyers have of state authorities and clients, as well as through personal morals and social norms in their firms. This shows a broader and deeper approach to deterrence, beyond certainty and severity of punishment for the violation studied, one in which the general perceived risk of such violation is central, whatever its source.     

Reducing delay in the administration of justice: The case of Uganda

This is a revised version of a paper presented at a conference organized by the Society for the Reform of Criminal Law on Criminal Law Reform in Southern Africa, Windhoek, Namibia, June 15–17, 1992.     

Mindestsicherung im Mehrebenensystem

Die Kompetenz zur Einführung von Mindestsicherungsmodellen liegt nach der geltenden Kompetenzverteilung beim Bund, der nicht beherzt genug Gebrauch davon macht. Ein Ausschluss wenigstens von EWR-Ausländerinnen und Ausländern vom Bezug einer solchen Leistung ist gemeinschaftsrechtlich jedenfalls dann nicht erlaubt, wenn dabei am bestehenden System einer Aufsplitterung der in Betracht kommenden Leistungen festgehalten und die Mindestsicherung nur durch Anhebung der jeweiligen Sätze hergestellt werden soll. Darüber hinaus ist die Vergemeinschaftung des Sozialrechts auf die Dauer unausweichlich, wenn die Gemeinschaft ihre Akzeptanz bei den Bevölkerungen und damit auch die Chancen des Verfassungsprozesses wahren möchte.     

Emotion Regulation Mediates the Relationship between a History of Child Abuse and Current PTSD/Depression Severity in Adolescent Females

Although experiencing child abuse (i.e., physical abuse, sexual abuse, exposure to violence) is associated with a variety of mental health difficulties, simple exposure to abuse does not produce symptoms in every individual. The current study explored emotion regulation as a mediator in the relationship between a history of child abuse and symptoms of posttraumatic stress and depression. Adolescent females (ages 11–17 years) were asked to retrospectively report on their exposure to child abuse, current symptoms of PTSD/depression, and emotion regulation abilities. Caregiver report of adolescent emotional difficulties was also obtained. Analyses revealed that child abuse-exposed females, when compared to females without a trauma history, had worse emotion regulation abilities and increased mental health difficulties. Moreover, emotion regulation significantly mediated the relationship between child abuse and all assessed mental health symptoms. These findings extend previous work from adult samples, underscoring the importance of assessing emotion regulation abilities in abuse-exposed youth.     

Punishment within Prison: An Examination of the Influences of Prison Officials’ Decisions to Remove Sentencing Credits

Despite considerable research directed toward understanding the factors that affect punishment decision‐making leading to imprisonment, few studies have examined the influences of punishment decisions within prisons. Punishment decisions made within prisons can affect an individual's liberty during their imprisonment and/or the timing of their release from prison if the punishment results in the loss of sentencing credits or influences parole decision‐making. Moreover, if punishment disparities result from these decisions, then some offender groups may endure a greater loss of liberty relative to others. In this study, we examine the factors that influence prison officials’ decisions to remove sentencing credits in response to prison rule violations. Analysis of collected data from a Midwestern state prison system reveal that prison officials are primarily influenced by the seriousness and type of the rule violation, along with an inmate's violation history. Other relevant factors include those proximately connected to an inmate's risk of subsequent misbehavior such as gang membership and those that are linked to practical consequences and constraints associated with the organizational environment and particular inmates such as the proportion of their sentence an inmate has served and whether an inmate has mental health problems.     

Baker & McKenzie's annual review of developments in EU law relating to IP,IT & telecommunications

This is a summary of the Baker & McKenzie columns on developments in EU law relating to IP, IT and telecommunications. This summarises the principal developments in 2009 that are considered important for practitioners, students and academics in a wide range of information technology, e-commerce, telecommunications and intellectual property areas and which were reported on in this column in 2009. It seeks also to update any further development which may have taken place in relation to the specific topics since originally reported. It cannot be exhaustive but intends to address the important points. This is a hard copy reference guide, but links to outside websites are included where possible. No responsibility is assumed for the accuracy of information contained in these links.     

The new world [dis] order in the complexity of multi‐polarity: United States of America's hegemonic decline and the configuration of new power patterns

History tells us that the United States of America (US)'s hegemonic predomination materialized from a very long‐ideological battle and/ Cold War, sometimes referred to as the war of words lasted for about five decades from the mid‐1940s to 1989, and consequently stopped after the fragmentation of the Soviet Union Empire. Thus, in contemporary times, it is lamentably regrettable that USA has come to face oligopolistic challenge in the context of both political and economic dominion. The international system is slowly but surely experiencing the emergence of brand new political and economic power patterns vis‐à‐vis China, European Union (EU) and Brazil, Russian, India, China, South Africa (BRICS). In light of the aforementioned, this article assesses the symptoms of US hegemonic decline and how this helps shape the current global academic and/ scholarly debates on the strategic environment. Equally important is the adoption and application of Afrocentricity as the theoretical framework in the quest for ”relocation from the knowledge production margins” and the spirit of the anticipation of the DE‐colonial Political contemplation in South Africa's life‐time. As a theory, it is employed to answer the central question: Is it a reality or a myth that USA's dominion over the international system is coming to an end? Methodologically, this article relied on interdisciplinary discourse analysis and thematic content prevailing documents.