非法利用信息网络罪的适用疑难与教义学表述

生效案件已经暴露了非法利用信息网络罪的罪质不明、追诉标准阙如、司法竞合处置有失妥当、积极适用的司法导向淡薄等问题。基于“利用信息网络”的行为特质,应明确《刑法》第287条之一的网络独立预备犯之立法旨趣,是一般性罪名,起基础性的规制功能,取代《刑法》第287条发挥司法兜底之用。不宜限制解释“其他、等‘违法犯罪’（信息、活动）”,扩张解释更符合第287条之一法定的相对有限的一般性规制功能。“同时构成其他犯罪的,依照处罚较重的规定定罪处罚”是限制刑罚处罚的提示性规定,本罪在实践中与关联犯罪的实质竞合概率应极低。应确认信息网络安全管理秩序的具体法益内容,固化其释法机能。应明确“情节严重”的具体追诉情形,注重通过案例指导制度提供持续性的司法供给。     

基于J2EE的刑侦综合信息系统设计

公安刑侦信息化是公安“金盾工程”的重要环节,而刑侦综合信息系统是公安信息化建设的核心内容。基于J2EE架构的B/S模式的刑侦综合信息系统的开发应用能够充分发挥公安信息网络的效用,积极推动公安“科技强警”、“技术强侦”战略的实施,为公安机关海量数据采集、存储和利用提供分布式的、分级跨区域的解决方案。     

A model for adoption of mobile banking services using classification and regression trees

The analysis and improvements of bank performance is a challenging issue for bank managers. Among various banking services, mobile banking is one of the most risky fields that is prone to customer resistance. Mobile banking is a form of banking transaction carried out via a mobile phone. Mobile banking allows bank customers to check their account balances and perform credit card transaction, as well as provide information on the latest transaction made by customers. This paper summarizes experiences and results of productively using knowledge discovery and data mining techniques in a large detail bank data. Data mining is the process of extracting patterns from data. We review prior literature on mobile payments, analyze the various factors that impact mobile payment services markets, and suggest directions for future research in this risk management field. Our research work demonstrates the effectiveness and efficiency of data mining in analysis of retailing bank performance. We use classification and regression tree learning algorithm for proposing a customer adoption model of mobile banking according to some personal characteristics of customers.     

IAS/IFRS and insurance： A gradual shifting from insurance to finance

Financial year 2005 marks the gradual introduction of the international accounting standard （IAS） as part of a broad project promoted by the EU to achieve consistency and comparability and, consequently, greater transparency in corporate accounts, with benefits for the users and institutions who make use of, or exercise control over them. The present paper will not address all the related complex profiles （e.g., actuarial methodologies, financial evaluation models, cash-flows scenarios generation techniques）. Actual aim is to bring evidence for the gradual shifting of perspective promoted by the financial community as far as the insurance companies are concerned： Once considered as unknown ＂black-boxes＂ because of their peculiarities, western countries＇ most authoritative agencies and largest private investors felt for a long time uneasy to manage insurance companies＇ disclosures. More recently, since the industry has been absorbed in the world-wide trend toward global conglomerate encompassing banking, finance and insurance, western regulators have undertaken a sound effort to move insurance disclosures from a technical to a financial view, boosting a dramatic homologation to other financial institutions （Cesarini ＆ Varaldo, 1992; Forestieri ＆ Moro, 1993; Locatelli, et al., 1999）. The trade-off, the authors intend to show, is now between more transparent outlook and an insider＇s knowledge of an industry whose peculiarities are inescapable.     

广西农业巨灾风险保险机制探析

树立和落实科学发展观,建立农业巨灾风险保险机制,是解决我国"三农"问题的一条重要措施。广西是农业巨灾频繁而又严重的地区,因而广西的"三农"问题更为突显。在国家还没有健全和完善农业巨灾风险管理机制的情况下,广西应该借鉴国内外的成功经验,尽快地建立起适应本地区农村、农民、农业发展需要的巨灾风险保险机制,以保障农业生产发展,促进农村社会稳定,推进社会主义新农村建设。     

从偷税罪到逃税罪的立法演变分析

偷税罪在我国的刑事立法中经历了一个从无到有,由抽象、笼统、单一、欠缺到具体、明确、科学、完善的历史发展过程。《刑法修正案(七)》对刑法典第201条规定的偷税罪从行为方式、构罪标准、法定刑等多方面进行了重大修改,并实行有条件的初犯补税免罪机制。同时,罪名也被修改为逃税罪。     

拨开我国刑法解释范式的迷雾——以刑法解释目标为向度

刑法解释无疑是构建现代法治的重要题域。但现行刑法解释体制的架构与实际运作因欠缺科学性而亟待重构。刑法解释目标作为探寻适用于刑法解释的最小公分母而对刑法解释权的配置具有"元意义"。以科学的客观解释论为基底,同时兼顾现有体制,主张由最高人民法院独享原本的司法解释权,全国人大常委会保有消极的立法解释权,即只能裁决由最高人民检察院提请的对最高人民法院的司法解释的异议,另外赋予办案法官一定的刑法解释权。     

对基层检察院贯彻宽严相济刑事政策的调查与思考

宽严相济是我国的一项重要刑事司法政策,正确、充分运用这一政策,对于充分发挥《刑法》保护与惩罚功能,减少社会矛盾,打击预防犯罪,促进和谐社会具有重要意义。结合宏伟区检察院近几年来的工作实践,笔者对基层院贯彻宽严相济刑事政策这一问题进行了深入研究,并在此基础上就贯彻宽严相济刑事政策的监督问题提出建议。     

侵犯知识产权犯罪若干问题研究

本文以研究知识产权刑法保护的内容及意义为基本切入点,主要阐述了世界主要国家知识产权刑法保护的内容和范围以及我国刑法保护知识产权的立法内容和范围。并根据全球化背景下知识产权犯罪态势变迁的现状,总结归纳了目前知识产权刑法保护所面临的挑战。     

危害铁路运输高危人群概念、构成要素及特征之研究

对危害铁路运输高危人群的研究必须植根于对高危人群这一概念内涵及外延的准确把握,因此,研究现有危害铁路运输安全的高危人群的组成结构,对高危人群做一个明确的界定,是"高危人群的识别和控管"这一论题的重要基础。在此基础上通过进一步研究其构成要件、特点,为铁路公安机关实践工作提供客观统一的认定判断标准。这个问题的解决,将有助于铁路公安机关制定有针对性的预防、控制危害铁路运输安全高危人群的对策。