论税收的民事保护

税收是以民事主体的经济活动为对象课赋和征收的,此类经济活动首先应为民商法所规律,因此,税收与民事法律密切相关。从公法的角度,结合私法的理念,以“公法之债”、税收优先权、税收代位权、税收撤销权和税收担保制度为切入点,对税收的民事保护进行系统的研究,以期对我国的税收理论与实践有所裨益。     

Bureaucratic capacity and state-society relations in China

In view of the efforts of post-Mao state-rebuilding, how does bureaucratic capacity affect the pattern of state-society interaction in China, where a robust civil society is still missing? Using the case of China’s population control, we analyze the linkage between bureaucratic capacity and state-society relations. The study demonstrates remarkable resilience of the party-state and its transformative thrust in reformist China. Through a mix of mass mobilization and institutional building, the Chinese state remains puissant in extending social control over its people. Equally important, bureaucratic capacity is a major predictor of state coerciveness. Other things being equal, localities with stronger bureaucratic capacity tend to develop a less antagonist and more cooperative state-society relationship. Bureaucratic capacity can serve as remedy to despotic or authoritarian rule despite the lack of an autonomous civil society. This finding has important implications for the potential of democratization in China.     

Error minimization and deterrence in agency control

In the presented oversight model, in which a regulatory agency may collude with regulatees, a watchdog organization may scrutinize the agency’s decision-making and find evidence speaking for collusive behavior. Found evidence is of a specific, stochastic quality. Courts will overturn the administrative decision when the evidence presented in court exceeds a minimum quality standard set by the political principal. Lowering the quality standard increases the odds of finding evidence of sufficient quality and, hence, leads to increasing collusion deterrence and to a lower probability of acquitting collusive administrators (type I error), but also to a higher probability of convicting an innocent administrator (type II error). It is shown that, when welfare-maximization gives rise to an interior solution, the welfare-maximizing standard of evidence is lower than the one that merely minimizes the costs of legal errors without taking deterrence costs into account, but will imply incomplete deterrence. However, conditions can and will be identified under which both error cost minimization and complete deterrence coincide with welfare-maximization.     

青少年肩关节X线片的骨龄研究

目的探讨青少年肩关节X线影像与年龄间的关系。方法对太原地区267名年龄在12～22岁的青少年拍摄肩关节X线片,根据X线片上的不同年龄特征,筛选出5个与年龄变化密切相关的影像标志点,进行分级评分,提出了肩关节X线片判定年龄的观察指标及分级标准,并使用SPSS包进行数据处理,建立了利用肩关节X线片判定青少年年龄的判别方程。结果判别方程y=9.517+0.518x1+0.913x2+0.465x3+0.436x4经方差分析,F>0.01,回归高度显著。将全部样本进行计算机方程回代检验,符合率为±1S72.01%,±2S96.3%,其结果达到了设计与统计学要求。方程具有实用价值。结论本项研究证实了青少年肩关节X线影像与年龄之间存在相关关系,并为司法鉴定时根据肩关节X线片判断年龄提供依据,同时也为人类学研究积累了资料。     

我国驰名商标保护制度的重要改革

一般而言，驰名商标通常是指那些在市场上享有较高声誉、为相关公众所熟知，并且具有较强竞争力的商标。随着我国市场经济的不断发展，建立完善的驰名商标认定与保护制度，不仅是履行国际义务的需要，也是发展市场经济、保护企业利益、整顿市场秩序的需要。按照入世承诺，我国将全面履行《与贸易有关的知识产权协议》（以下简称《TRIPs协议》）规定的各项义务。２００１年１０月２７日，第九届全国人大常委会第二十四次会议审议通过了《全国人民代表大会常务委员会关于修改〈中华人民共和国商标法〉的决定》，修改后的《商标法》按照《保…     

精神损害赔偿法律关系之客体探究

本文对精神损害赔偿客体进行了系统的探讨 ,指出我国立法对精神损害赔偿客体 ,采用限定主义原则 ,并通过精神损害赔偿客体类型化研究 ,建议应建立以法律原则性规定和司法实务创造性相结合的客体保护体系。     

当代世界民族问题的起因及我国解决民族问题的方法

当今世界,有两大世界性的难题和热点,即民族问题和宗教问题。冷战格局的变化,使民族问题引发社会动乱,从而加快政治演变和国家裂变,这个问题的产生和突现是有各种原因的,由此引起我国政府对民族问题的高度重视。我国在制定法律、制度,政策及解决民族问题等诸多方面都有其行之有效的方法。经过长期的实践检验,我国一系列建立在良好的法律制度、政策基础之上的解决民族问题的方法是行之有效的。