社会资本与拆迁户维权行动——基于GS镇SJ街房屋拆迁的个案研究

本文借鉴"过程-事件分析"的研究策略,以GS镇SJ街房屋拆迁为个案,通过详细描述SJ街拆迁户维权行动的事件始末,考察拆迁户为了维护切身利益采取的行动策略,并运用社会资本理论,重点分析在维权行动中拆迁户如何整合已有社会资源,建构新的维权社会资本,最终促成维权行动的成功。     

债权信用保障功能定位下物上请求权的诉讼时效适用探究——诉讼时效基本理论的反思与我国诉讼时效立法的重新选择(三)

诉讼时效的功能在于保障第三人对债务人信用的合理期待,这是诉讼时效的制度基础.通过物权法定和公示公信原则,任何人的物权性财产信息处于透明状态,使第三人不至于对债务人的信用产生错误判断.这决定了没有必要设置诉讼时效制度,对物上请求权的行使加以限制.返还财产之外的其他物上请求权没有财产内容,更没有适用诉讼时效的必要.即使法律强行规定诉讼时效适用于物上请求权,诉讼时效也会被当事人的私力救济所消解,物上请求权适用诉讼时效缺乏客观可能.无论在必要性还是可能性方面,物上请求权均不适用诉讼时效.     

Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

Assessing the High Representative’s Role in Egypt during the Arab Spring

The 2009 Lisbon Treaty institutionalised an intergovernmental constitution for managing policies traditionally a matter of national sovereignty, such as foreign and defence policies. However, important innovations were introduced in the foreign policymaking structure to limit its intergovernmental logic, in particular, with regard to the role of the High Representative (HR). It was generally assumed that those innovations would have made development of a coherent EU foreign policy possible. Yet, in one of the most significant tests for the EU’s foreign and defence policies in the post-Lisbon era, namely the Egyptian crisis (2011-14), those reforms did not work as expected. Notwithstanding the innovations, the HR’s role was diminished by the European Council’s strict control over foreign policy toward Egypt. The lack of clear policy guidelines towards the issue of democratisation in the Arab world in the 2003 European Security Strategy, although partially mitigated by the European Neighbourhood Policy and the Barcelona Process/Union for the Mediterranean, made it even more difficult for the HR to bring a European perspective into the largely intergovernmental setting.     

美国《2005年集团诉讼公平法》及其启示

为规制集团诉讼在消费者保护领域的滥用现象,美国出台了2005年集团诉讼公平法.该法对美国原有的集团诉讼规则进行了重大变革,尤其在管辖权规则与和解规则的完善方面.中国应在立法理念、立法技术等方面借鉴美国经验,完善民事诉讼模式,逐步建立集团诉讼机制.     

重大环境污染事故罪相关问题探析——兼论不处理垃圾罪的增设

重大环境污染事故罪之危害行为既可以是作为形式又可以是不作为形式,当排污主体不具有排污权或虽具有排污权但没有能力处理废物达到排污标准的情形时,排污这种危害行为是作为的形式,当具有排污权并有能力处理废物达到标准而超标排污时,则危害行为表现为不作为的形式。建议对《刑法》第338条进行增设危险犯、条文表述以及刑罚设置等进行修改,增设第2款,对有放射性废物、含传染病病原体的废物、有毒物质或者其他危险废物之外的废物所造成重大环境污染事故,或者致使公私财产遭受重大损失、人身伤亡的严重后果的行为进行规制,并增设不处理垃圾罪,以加强相关机构和人员的环保责任。     

公共生活中的＂代表＂：角色与行动

在以代议制为基础的现代国家中,作为名词的"代表"(角色)怎样产生,在技术上的难题大体解决;但作为动词的"代表"(行动)怎样运作,则存在重大分歧。无论是站在民粹立场,主张强制委托,还是站在精英立场,主张代表独立,都无法克服"代表"观念的内在紧张。事实上,代表与被代表者的拔河贯穿了整个代表关系,承认他们的不一致,努力重构二者之间的平衡,既防范代表的滥权(过热),又避免代表的无为(过冷),或许才是破解悖论的现实出路。     

梁启超文学思想初探

梁启超文学思想是梁启超学术人生中的重要组成部分。梁启超文学思想立足点是知行合一论;梁启超文学思想的核心观点是镕炼新理想以入旧风格;主张的具体实践“新民体”散文是言文合一。     

大学英语教学改革应关注英语教师的行为研究

教师的教学行为决定着教学的有效性。在大学英语教学改革进入成果推广的阶段性实践中,需要高度重视对改革成果的具体实施者——大学英语教师群体的研究,英语教师的教学行为是英语教学理念、课程改革成果演变成学生学习成就的关键,只有密切结合大学英语教学改革,深入广泛地开展对教师英语教师行为的研究,我们才能真正实现大学英语教学改革的成果目标。     

企业政治行为对管制动态均衡的隐蔽性影响

随着现代管制理论和管制实践的不断发展,研究管制均衡的动态性变化和企业影响管制均衡的隐蔽性行为,对于提高政府管制政策的合理性有着十分重要的意义.因为这些隐蔽性行为处在合法性的边缘或是范围以内,在实践中也越来越多地被企业所运用.从管制过程中的三个利益相关者--消费者、企业和政府之间的现实关系、各自追求不同的目标和相互作用入手,运用Stigle-Peltzman的管制均衡模型研究了政府管制机制从初始设计到现实执行结果之间的演变轨迹,并在此基础上通过对该模型进一步的推理分析和案例研究得出结论,企业运用政治行为对管制动态均衡进行隐蔽性影响,使其向有利于自身的方向发生动态的偏离,从而获取超额利润的机制和作用方式.主要有:利用管制政策的相对静态性,通过隐蔽信息产生管制错位;削弱消费者的影响力,改变政府边际效用替代率.进一步阐述了管制错位和政府失灵的经济学机理,对现有的管制理论和企业政治行为理论进行了拓展,这对提高经济转型时期的我国政府管制政策的合理性具有积极的意义.