论宪法上的税

税收立宪问题的研究,是中国宪法学研究亟待补强的领域,也是中国法治实践的必然要求。中国宪法必须明确规定税收法治的基本原则,并合理安排保障公民税收基本权益的制度。与此相对应要具体研究有关的宪法解释、宪法修改技术问题。     

Perceptions of restorative justice concepts: an evaluation of university housing residents

This study focuses on the perceptions of students who resided in a university residential hall regarding methods of conflict resolution and concepts of restorative justice. Furthermore, comparisons of perceptions between residents who participated in restorative justice workshops with residents who did not are also made. Variables studied include: understanding the perspectives of others, willingness to approach others, consideration of how to approach others, and awareness of communication styles during conflict situations. Additional considerations include a willingness for inclusion, providing perspectives, and listening and compromising during conflict situations. Also explored is usage of dialogue as well as residents becoming better equipped to approach others, and utilizing or sharing information about restorative justice concepts with others following restorative justice workshops. Findings suggest that residents exposed to restorative concepts during workshops were more likely than non-attenders to listen to the perspectives of others regarding conflict situations. The results indicate that a number of the residents within the university housing setting shared and utilized restorative justice techniques with others following attendance of the restorative workshops.     

Cooperation and coordination among siblings: Brothers' migration in France, 1870–1940

Recent works emphasize the role of the family in migration decisions. They particularly insist on the specific schedule of mobility that depends not only on an individual life cycle but also on the situation of the whole family at a given time. French military registers provide us with very detailed longitudinal information on migrations, scarcely available in other sources. We consider the smallest family group, male siblings, and focus on their migration behaviours. We start by testing the simplest family indicator, birth rank, and we show that, by itself, it has no effect on migration decisions. We then study whether or not there is competition among siblings and, in particular, if the migration of one of them encourages or prevents mobility of the others. Comparing the chances for an individual to move before and after the migration of his brother, we show that brother mobility did have a positive influence on someone's own mobility. However, we find little evidence of the use of networks when looking at migrants' place of destination. Sons are more prone to move in a given family than in another but they don't go to the same places. Therefore, we argue that mobility appears as a collective decision that depends on family strategies. This approach sheds new light on the migration process while insisting on its family component.     

Social Change and Class Formation in a French West African State

This article focuses on migrant children in West Africa in contexts where independent migrations during childhood constitute the norm rather than the exception. The article examines how the relative age and gender of a child influence his/her trajectory. It is based on the biographies of two young domestic workers – a girl in Côte-d’Ivoire and a boy in Burkina Faso. In describing their trajectories during the first eight to ten years of their migration to the city, this article shows that ideas surrounding age-appropriate work and the acquisition of new skills allow both girls and boys to increasingly exercise more power over their own lives. From these detailed trajectories it becomes clear that the dominant institutional categories, on the one hand, mask the diversity of activities of these very young migrants. On the other hand, they conceal the diachronic changes that take place in the course of their migratory work experience.     

Challenges in donor–NPO relationships in the context of corporate social investment

ABSTRACT

The purpose of this article is to highlight challenges in the relationship between corporate donors and recipient NPOs within the context of corporate social investment (CSI) in South Africa and to link the relational challenges to problems NPOs face in general. It is theoretically argued that CSI forms an important part of sustainable development and that NPOs, in turn, form an integral part of many organisations’ social investment. The challenges faced by them need addressing for the sake of NPOs, donors and society as a whole. It was found that although the stakeholder relationship generally shows both positive and negative perceptions of the parties involved, the challenges that exist can be traced to challenges in the everyday functioning of NPOs, including resource limitations and dependence; staffing problems; and strategy, management and environmental challenges. These challenges facing NPOs manifest in their relationship with donors and can be seen in the power imbalance in the relationship that favours donors, the lack of transparency by NPOs, divergent views on commitment, the questioned competence of NPOs, time constraints in the execution of activities, a perceived incomprehension by NPOs of the realities of the business world, and an unwillingness on the part of donors to allow NPOs some decision-making power.     

The “Who” Matters: Types of Interpersonal Relationships and Avoidance of Political Disagreement

Research consistently finds that we discuss politics most often with our strong ties (i.e., our close, intimate others). As our strong ties tend to be more politically similar to us than not, the conclusion is that everyday political discussions are overwhelmingly characterized by real or perceived political agreement. However, this scenario may paint only a partial portrait of everyday political discussion. Neglected is the distinction between politically similar discussion partners, on the one hand, and similarity of views expressed during conversation, on the other. Although our strong ties may be more politically similar to us than not, they may, paradoxically, be just the people with whom we are likely to express disagreement. Indeed, this study illustrates that although discussion with strong ties increases the probability of agreement, it simultaneously increases the likelihood of discussing disagreement.     

Development and preliminary validation of The Multidimensional Sexual Coercion Questionnaire (MSCQ)

Abstract

The goal of this study is to present the development and validation of a sexual coercion assessment instrument for college students, the Multidimensional Sexual Coercion Questionnaire (MSCQ). An exploratory factor analysis for ordinal Likert data, followed by a confirmatory factor analysis in 762 college students, revealed seven factors. These pertained to commonly noted tactics such as pressure to have sex, exploitation, relational manipulation as well as less commonly measured tactics of humiliation and two clusters of tactics pertaining to forced compliance based on past coercion. Although several other measures exist, this measure was designed specifically for college students and therefore includes a wider array of tactics than generally considered. The measure also makes an attempt to include more nuanced and difficult-to-measure coercion strategies. The MSCQ is likely to be of interest to researchers and clinicians who wish to consider a more nuanced analysis of sexual coercion dynamics among college student, young adult and general populations.     

Involving Students in School Violence Prevention

Abstract

Why are some students not willing to tell adults about a possibly violent situation in their school? In this study, 1,100 students in the Mid-South were surveyed on their knowledge of, and willingness to tell about, a possibly violent situation, their involvement in behaviors that are related to school violence, and their school's climate. About 1/3 of students knew of a potentially violent situation, and about 3/4 were willing to tell an adult. However, students who were involved in antecedents to violence and/or who had an unfavorable view of their school were much less likely to tell an adult about such situations. Efforts to prevent school violence should be designed with these factors in mind.     

An Examination of School Violence and Safety in South Florida Elementary Schools

Abstract

This study examined conditions of safety and violence in South Florida elementary schools. Although conditions were generally considered safe in these schools, approximately one-half of the elementary school students in the study did express some concerns about their safety, especially in school bathrooms and the area outside of their school building. Students who do not have positive relationships with other students at school and do not feel safe in their community generally feel less safe at school. In addition, students who are experiencing academic difficulty in school and do not expect to attain an education beyond high school feel less safe at school. In this study, those students who felt less safe also tended to be male and from lower SES back grounds.     

Industry relationships of DoD-funded academics and institutional changes in the US university system

This paper describes an empirical study of the differences in industry interaction of US tenure and tenure-track academics that are funded by civilian and military funding agencies. Significant differences in industry interaction as manifested in a range of different interaction types can be observed between academics funded by Department of Defense (DoD) resources and those enjoying other non-military means of support. The policy implications of these divergent patterns of behavior in university–industry interactions will be analyzed and discussed. Furthermore, a qualitative assessment of changes in university–industry relationships in response to more stringent DoD contracting practices reveals that several types of industry interaction will be adversely affected.