浅淡涉税徇私舞弊罪的界定及预防

徇私舞弊罪是渎职罪中的重要种类。目前,税务人员涉税徇私舞弊罪的现象日趋突出,已经对当前税务干部队伍建设和税务机关正常履行税务职能产生了严重影响。因此,能否正确界定和有效预防涉税徇私舞弊罪的发生,对于检察机关正确行使侦查和公诉职能,推进税务机关依法治税,有效实现国家宏观调控职能作用有积极意义。本文针对当前执法、司法活动中存在的问题,主要从犯罪主体、主观方面、犯罪客观方面对涉税徇私舞弊罪的犯罪构成及界定作了理论分析,并结合税收实际对不应认定为徇私舞弊罪的行为进行了初步探讨,提出了预防此类犯罪的对策。     

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.     

关于性骚扰立法的几点思考--兼评《妇女权益保障法》相关条款

本文就中国性骚扰立法提出浅见。首先须准确界定性骚扰的概念,将公众场所性骚扰、女性对男性性骚扰、同性间性骚扰和非受雇性骚扰纳入性骚扰范畴;其次坚持以反性别歧视法为主的立法路径,明确雇主责任;最后应综合运用公法和私法手段,形成反性骚扰的法律体系。     

妇联在承担政府推进性别平等职能中的作用研究

文章从背景和依据、职能内容、作用与成效方面探讨妇联在承担政府推进性别平等职能的作用问题。认为其作用主要体现在:参与立法促进法律的性别平等、在制定和实施有关妇女的规划中推进性别平等、推动男女平等基本国策的宣传和倡导、在中外交流与合作中促进中国妇女/性别平等发展和扩大国际影响、促进家庭性别平等和改善女童发展环境。     

评析《食品安全法》的性别真空

《食品安全法》独特的调整范围关乎任何一个社会成员的生命健康。本文以社会性别视角对新颁布的《食品安全法》进行检视,发现其在权利主体、制度设计和事前预防方面存在的性别真空,在此基础上评析了其在运行中可能发生的对某些特殊群体的不利,最后对发现的问题从主体增加、制度完善、事前预防三个方面提出了相应对策。     

中国汉族6-18周岁男性牙齿生长发育的年龄研究

目的研究牙齿钙化程度与年龄的关系,建立利用牙齿钙化程度推断中国汉族6～18周岁男性年龄的办程。方法通过对6568名6～18周岁汉族男性全口曲面断层影像上牙齿的钙化程度进行评分;将分级值及其对应年龄输入SPSS软件进行分析,建立推断年龄的方程模型;从研究样本外随机抽取已知年龄的样本160例进行卣测,,结果同名牙齿钙化评分值侧别间秩合检验结果P〉0．05;下颌左侧恒牙钙化评分值与年龄相关分析结果r值均存0．7以上,下颌同名牙间相关系数r均在0．9以上;所建回归模型拟合优度R^2=0．828,估计值标准误为1．23岁;阿测平均洪差为0．423±0．269岁。结论本研究所建立的方法准确可靠,可用于中国汉族6～18周岁男性人群的年龄推断。     

"关爱女孩行动"的政策分析及建议——兼社会性别分析视角

“关爱女孩行动”的政策包括了行为约束性政策、利益导向性政策、长效创新性政策等,其中,行为约束性政策为主体,利益导向性政策为辅助,长效创新性政策存在明显不足。政策类型及其影响的分析将有利于完善现有政策,从而实现“关爱女孩行动”的宗旨。     

云南高校女性学学科建设的本土化尝试

文章根据云南的实际,阐述了云南女性学学科建设的历程,指出女性学教学的理念及实行社会科学与医学结合、校际结合、师生和生生互动的尝试。     

Educational Intentions Among Prison Inmates

The aim of the study was to examine the impact of geographical and cultural affiliation and learning problems on prison inmates' intentions to embark on education above their obtained level of education. Younger inmates, inmates who had reading or writing problems and inmates with less geographical and cultural affiliation to Norway were significantly more likely to report that they wished to start upper secondary school than older inmates, inmates who had no reading or writing problems and inmates with a strong affiliation to Norway. Likewise, younger inmates, inmates who had a non-Norwegian affiliation and inmates who had no problems with arithmetic or mathematics were significantly more likely than others to say that they wished to embark on university studies or other higher education.     

医学史中的性别政治——读费侠莉《繁盛之阴:中国医学史中的性(960-1665)》

美国学者费侠莉(Charlotte Furth)的《繁盛之阴:中国医学史中的性(960-1665)》把女性身体置入中国医学史中进行考察,将焦点集中在中医女性身体论述演变的谱系上,并通过对相关的男性的身体、医业分工、医病关系的分析呈现社会性别权力体系与医学话语之间的相互建构.这正是费侠莉著作的独特之处,是她对女性主义科学史研究的贡献所在.