A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule

This paper reviews the existing literature on consumer credit reporting, the most extensively used instrument to overcome information asymmetry and adverse selection problems in credit markets. Despite the copious literature in economics and some research in regulatory policy, the legal community has paid almost no attention to the legal framework of consumer credit information systems, specially within the context of the European Union. Studies on the topic, however, seem particularly relevant in view of the establishment of a single market for consumer credit. This article ultimately calls for further legal research to address consumer protection concerns and inform future legislation.      

The European airline industry: law and economics of low cost carriers

This article offers an analysis of the European airline industry in order to understand the new dynamics of the competitive field. The liberalization process did not lead the entrance of competitors similar to incumbents, but a new organizational model has been developed, the one of low cost carriers. The incumbents’ reaction to the liberalization process coupled with the entrance of low cost companies into the sector are hence considered. Two theories are analysed: the contestable markets theory, to understand the theoretical vision that has influenced the liberalization process, and the core theory, a modern approach to the concept of destructive competition that, according to some authors, is a recurring problem in the sector. While numerous barriers to entry still exist, the paper examines how the organizational model of low cost companies has helped new entrants to overtake these obstacles. By the same token, the application of the core theory does not seem to justify strategic alliances taking place in these years. The competitive framework is definitely clearer if we analyse sector changes in a different way, from the point of view of low cost companies considered as new market actors.     

The evolution of European legal integration

This article contributes to the development of theories on European integration by testing and exploring statistical models on the long-term development of legislative activity of the European Commission. Drawing on legal information gained from the European Union’s PreLex database and analyzing it with the help of statistical analyses, we map out growth patterns of EU law between 1976 and 2003. We construct time-series models and models based on non-linear regression. While the performance of models based on the traditional theoretical approaches, intergovernmentalism and neo-functionalism, is rather poor, the analysis suggests that nonlinear dynamic models might be an interesting avenue for future conceptualizations of the EU integration process. This article is based on a paper presented at the ECPR Standing Group on the European Union Second Pan-European Conference on EU Politics, “Implications of a Wider Europe: Politics, Institutions and Diversity”, 24–26 June 2004, Bologna, Italy. We would like to thank the seminar participants for useful comments.     

冠状动脉粥样斑块中C-反应蛋白的免疫组化研究

目的探讨冠状动脉粥样硬化斑块中C-反应蛋白(CRP)对冠心病猝死(SCD)的诊断意义。方法从本教研室2001~2004年尸检案例中挑选68例案例资料和心脏标本,分为3组A组SCD(27例);B组冠心病非猝死者(21例);C组无明显动脉粥样硬化病变的死者(20例);应用免疫组化染色(SABC法)和图像分析技术,检测每例冠状动脉左前降支和右主支粥样硬化斑块内的CRP染色情况,并对所得数据进行统计分析。结果A组有20例CRP免疫组化染色强阳性,6例呈较强阳性,1例为弱阳性;B组中3例呈较弱阳性,11例微弱阳性,7例为阴性;C组均未见阳性反应。结论检测冠状动脉粥样硬化斑块中的CRP对SCD的死后诊断具有一定意义。     

The effect of board size and composition on European bank performance

Banks are “special” financial institutions generating distinct corporate governance challenges. The present paper examines the relationship between two of the most pertinent corporate governance factors—that is, the size of the Board of Directors and the proportion of non-executive directors—and firm performance on a sample of 58 large European banks over the period 2002–2004. The empirical analysis embraces a number of bank-specific variables. Our results reveal that bank profitability is negatively related to the size of the Board of Directors, while the impact of Board composition, although positive in all models, is, in most cases, insignificant. The results are robust after controlling for firm-specific variables.      

Bureaupreneurs in China: we did it our way

This article explores the different and sometimes conflicting explanations of the success of the collective enterprises (town–village-enterprise) in China during the first phase of transition (1979–1995). It is argued that explanations, relying on cultural variables are not sustainable and this for two reasons. First, the importance of the collective enterprise is shrinking while the private sector is clearly on the rise. Second, other factors, referring to characteristics of the local and central political, administrative and economic environment, in which the Chinese enterprise has to (had to?) operate, provide for a sufficient explanation of the peculiar structure of the Chinese collective enterprises. These enterprises are seen as the result of ?bureau-preneurship’ because local bureaucrats were integrated in their management in order to pre-empt predatory behaviour and to facilitate the relationships with the central institutions. The article contributes to the property rights’ theory of the firm as it analyses an empirically very important case in which firms with unclear property rights and structures, apparently not conducive for incentives, might still be the most efficient option.     

Meanings of terrorism

Terrorism is a notoriously plastic word, depending on user, audience, and political context. This paper focuses on shifts in its meanings since the early 1970s. As federal statutes made terrorism a criminal offense, common usage changed from a broad meaning to one that specified terrorism as a political crime. The argument is that the state shapes meaning and public discourse through law. Peircean semiotics and the semiotic philosophy of Russian linguist Vološinov provide a framework to explore relationships among politics, law, and civil life. Applied to the events of September 11, 2001 such an analysis further allows better understanding of certain interpreters of the September 11 attacks, notably Jean Baudrillard, Jacques Derrida, and Jürgen Habermas.     

The legal file

In this essay I examine the criminal defense file. I argue that being a largely neglected “object” of the legal field, upon a close examination, the file discloses its intriguing materiality as what is predicated on the structure of the fold that allows for the objective, virtual, and narrative spheres to overlap in a specific act-object, which, with Gilles Deleuze, I call objectile. A subsequent phenomenological analysis of the legal file as objectile shows how its constitutive features help the attorney shape ordinary matters into plentiful matters, turning the file into a locally designed sign system. Once exposed, this system reveals its relations to the legal system at large, with individual activities, institutional practices, and legal procedures all being a part of a complex manifold that is law.