V.A.T., Taxation and Prostitution: Feminist Perspectives on Polok

Debates concerning the taxation of prostitution have occurred in taxation law and in feminist literature. This article will integrate the case of Polok v. C.E.C. [2002] E.W.H.C, 156; [2002] S.T.C. 361, within the feminist legal canon. The case is discussed in the context of the argument of the European doctrine of fiscal neutrality, which dictates that, regardless of legality as amongst member states, if an activity is levied to V.A.T. in one member state, V.A.T. should be levied on it in all member states. The doctrine of sovereignty accepts the possibility that the integrity of the V.A.T. system may be compromised by the levying of tax on illegal activities, in terms of the cooperation between tax and other aspects of the U.K.’s legal system. European law, feminist law, commodification and the marketplace are all considered within the context of these principles. The article also considers the place of Polok within standard feminist texts on prostitution. Different paradigms of prostitution define different aspects of prostitution as ‘problems’, and the article considers the implications within a feminist reconstruction of Polok of this. The article suggests that the challenge for a feminist analysis of Polok is to remain within the realm of European tax and competition law, and to render the perspective of the employees of the Polok taxpayers part of the substance of the deliberations of the case.     

俄欧经贸合作的动因、特点及发展趋势

俄罗斯与欧盟开展与对方的经贸合作的目的不尽相同,然而十余年来,俄欧经贸合作全面迅速发展,成效十分显著,尤其在能源领域合作成果更是令世人瞩目。展望未来俄欧经贸合作的发展趋势,短期内仍将维持以能源合作为主的稳定发展态势,中长期有可能实现建立“统一经济空间”的战略目标。     

International Law Enforcement Co-operation: A Critical Assessment

Almost all European countries are member countries of Interpol, the World Customs Organisation and the United Nations. Some of them are Benelux and Schengen countries, and 15 are EU Member States. With this in mind, Europe can be considered, in policing terms, as being made up of a series of concentric and overlapping circles. The map shows overlapping institutional sources, territorial remits, functional specialisations and strategic emphasis. This article focuses on recent developments in European police co-operation, as well as judicial co-operation. International law enforcement co-operation is more and more influenced by basic political developments. Based on a rather complex, and sometimes confusing patchwork of institutions, there is a growing influence of intergovernmental based new developments. In particular prevention and combating organised crime are the main reasons for new and more professional ways of improved horizontal co-operation.     

法院角色的社会学意义分析

对于法院角色的认识应该兼具两个方面，即内部规范的形成和法院角色形成的外部条件，在对法院角色的基础性分析和认识的基础上，也要思考法院未来的发展思路和方向。只有从不同侧面来加以分析，才能对法院在中国法制现代化中的作用有一个较为深刻的思考。     

Transatlantic Economic Relations in a Changing Global Political Economy: Achieving Togetherness but Missing the Bus?

This article focuses on the changing context for transatlantic relations within the global political economy. The first part of the article identifies key areas of structural change in the GPE and in particular the potentially revolutionary shifts caused by global instability and the emergence of new economic powers. The argument then explores changing patterns of economic relations between the EU and the US, within a general framework of continuity created by the coexistence of competition and convergence. These contextual factors are then related to patterns of Atlanticism and transatlanticism, to questions of values and identities in the GPE and to the possibility of an EU–US 'grand strategy' for the changing GPE. The conclusion argues that although there is perhaps more secure ground for a sustainable EU–US 'compact' than previously, the EU and the US may have 'missed the bus' in terms of jointly shaping the future of the global economy.     

全球化视野下的领导学学科建设

全球化时代给领导学学科建设的环境和方位带来了新变化。领导实践对领导学学科建设方向和目标提出了新要求：要求领导学研究和回答什么是领导,领导的本质属性和基本特性是什么;要求领导学研究和回答领导思维方式和领导范式如何转变和发展。优化领导职能结构是提高领导素质能力的基础和关键,也是领导学学科建设的重要切入点。把握积聚领导能量的职能结构要件,是加强素质能力建设的重点,也是领导学学科建设的着力点。     

Unitary regulatory supervision or multi-entity supervision? A computational approach to a numbers problem in financial regulation

Policymakers globally have debated (and often implemented) the idea of consolidating numerous financial regulatory supervisory entities into one unitary entity. This article uses a computational model to explore the effect such a decision would have on supervisory performance. Using insights from organizational scholarship on consensus-making among individuals within organizations, the simulation suggests that under most conditions a unitary supervisory entity yields lower performance than smaller, numerous entities with unique mandates, keeping the number of regulatory inspectors constant. This result arises from the heterogeneity of perspectives being shared within the entity and the influence of precedent actions. The results also show a decreasing utility to disaggregation: performance decreases when too few inspectors share among themselves in building consensus. When insufficient heterogeneity within supervisors exists, unitary frameworks outperform multi-entity frameworks. These findings have implications on the design of supervisory frameworks and contribute to research on consensus-building, heterogeneous group membership, and computational modeling.     

论法治视野下行政决策的界定

行政决策的内涵随着时代的发展而不断发展。作为法治政府的重要活动，现代行政决策应当是正当的行政决策。一个正当的行政决策，要兼具合法性、科学性和民主性等要求，在内涵上包括决策目标、决策手段、事实基础、法律依据等四个要素，在外延上包括一系列行为。法治视野下的行政决策主要是重大行政决策，重大的标准可以通过实体和程序两方面确认。重大行政决策需要根据其价值目标和内在要求的不同进行类型化研究。     

关于人性中美与丑的辩证思考

本文从《人性论》中美与丑的理论出发,以独特的审美视角和辩证的态度,联系文学作品中形态各异的美与丑作为例子,在上升至精神与信仰的高度阐述对美的诠释。     

Strategic Standardization in Europe: A Public Choice Perspective

In October 1990, the EC Commission presented a Green Paper in which it outlined a New Approach to European standardization. In particular, standardization was interpreted as a means of furthering the completion of the Internal Market. This paper discusses the impact of the modifications to the process of standard setting, as they have been proposed by the Commission, with respect to the incentives and goals of the major players in the European standardization game, i.e., national and European standardization bodies, industry and the EC Commission. Selected economic models of standardization are applied to investigate the policy impact of the New Approach.