生态文明视域下的环境税收法治省思——从平移路径到并行路径

近年来,环境税收法治的结晶集中体现为环境费改税与环境税立法。要评估环境税收法治在生态文明建设中的表现,庇古税原理是重要标尺之一。由此观之,由于未能严格秉持庇古税原理进行设计,立法者在生态文明建设和政治文明建设任务"竞合"且时间紧迫的情况下,选择了一条成本最小的"平移路径",导致环境税成了迷你版环境税,环境税立法也未能与整个税制的"生态化"统筹起来。对此,应全面、正确理解庇古税理论,统筹环境税法与整个税法制度"生态化"两路并进,不仅从征税范围、税率结构、税收优惠、税权配置等方面完善《环境保护税法》,而且同步优化相关税制,以环境税收法治并行路径来积极推进生态文明建设。     

Other forms of conviviality: The best and least of which is our daily care and the host of which is our collaborative work

In this collaboratively written essay, artists Park McArthur and Constantina Zavitsanos take a queer materialist feminist approach to the entanglement of dependency and reproductive labor, disability, intimacy, and the impossibility of exchanging incommensurables. The text merges the authors' experiences receiving and providing one another care with their artistic practices, and includes instructive performance scores for past, rather than future, events.     

推进中国碳排放交易的原则和思路

该文在广泛调研的基础上,提出在现有的经济发展水平和体制机制条件下,切实有效地推进中国的碳排放交易的主要原则和思路：价值引领,政府推动,市场运作和金融支持。     

演化经济学视角下的中国特色政党制度分析

本文借鉴演化经济学关于路径依赖、制度创新与制度演化的理论,分析了中国特色政党制度的变迁历史及其存在问题,认为在中国特色政党制度的演化过程中,中国共产党作为执政党,充当了制度演化的主体,影响着中国特色政党制度的发展进程和发展方向.要保持中国特色政党制度的生命力,使其沿着正确的路径发展演化,避免由于错误决策而导致制度出现路径拐点,就必须进行制度建设和制度创新,完善政党组织架构,强化正确的演化路径,维护制度的稳定性.     

Fentanyl transdermal patches: Extraction and evaluation of a novel disposal method using NarcX®

Currently, there is no known commercially available product for disposing of used fentanyl transdermal patches. To eliminate the potential for harm and abuse, a proper disposal method is needed–one that neutralizes the dangerous amount of residual fentanyl that remains after therapeutic use of the fentanyl patch. The patent-pending liquid solution of activated carbon, known as NarcX^®, was investigated as a potential fentanyl adsorbing agent. In order to determine the amount of fentanyl remaining after a patch is treated with NarcX^®, here, we utilized hexanes to first dissolve the patch adhesive and then followed with liquid-liquid extraction with methanol to recover the fentanyl. Using liquid chromatography coupled to tandem mass spectrometry (LC/MS-MS), the extracts obtained with this method yielded between 85% and 117% recovery of fentanyl from new and unused patches. Further optimization of this method allowed for a quantitative evaluation of NarcX^®-treated fentanyl patches. 100 µg/h Apotex brand fentanyl patches were exposed to NarcX^® for 1, 24, 48, and 72 h. NarcX^® was shown to adsorb fentanyl from the patches with varying degrees of success, demonstrating an average of 66.98 ± 0.75% fentanyl adsorption after 72 h. These findings suggest that more work is needed to successfully neutralize the fentanyl patches in their entirety using NarcX^®; however, this work does demonstrate proof of concept.     

绿色发展理念视域下的低碳发展战略

低碳发展战略的落实需要把经济活动过程和结果“绿色化”,这就要求以绿色发展理念为行动先导。在行动层面,绿色生产方式和绿色生活方式有利于推进生产低碳化和生活低碳化,进而为低碳发展的行动指明方向。在制度层面,以绿色发展为引领,要从治理目标、治理思路和治理模式三个方向发力,对现行环境治理体系加以改革,确保低碳发展的持续性。     

The contested terrain of land governance reform in Myanmar

State control of land plays a critical role in producing land dispossession throughout the Global South. In Myanmar, the state’s approach towards territorial expansion has driven the country’s system of land governance, resulting in widespread and systemic land grabbing. This article investigates ongoing land governance reforms as key terrains for contesting such abuses of power. Employing a relational land governance approach, we view reform processes as shaped by changing power-laden social relations among government, civil society, and international donor actors. Legal and regulatory reforms in Myanmar potentially act as sites of meaningful social change but in practice tend to maintain significant limitations in altering governance dynamics. Civil society organizations and their alliances in Myanmar have played an important role in opening up policy processes to a broader group of political actors. Yet, policies and legal frameworks still are often captured by elite actors, becoming trapped in path dependent power relations.     

Withdrawing (from) waste,and the end of law: reflections on DeLillo’s prophecies in Mao II (1991) and Underworld (1997)

ABSTRACT

An often heard phrase these days is “There is something about this chaotic 21st century of ours ...”. This “something”, it is argued here, lies at the heart of a new form of life which has become predominant in recent decades in globalizing culture: the life of aspiring, radicalizing sovereigns. This “something”, then, could the called the end of Law. In an age of aspiring and radicalizing sovereigns the Law, indeed law in all its forms and shapes, has become not just an irrelevance, but a nuisance and embarrassment as well. One of the manifestations of this irreverent sovereign attitude is the growing inability to accept waste, that is, an inability to live with all that generates waste (i.e. Law), and an inability to live with all that is waste. Waste, i.e. the accumulation of spent potential, is not what the aspiring, radicalizing sovereign wants. The sovereign's desires are all about conserving all potential. Although this new form of life has become manifest only very recently, it had been predicted by the novelist Don DeLillo in his novels Mao II and Underworld. The themes and images in both these novels are the focus of this contribution.