论税收立法听证制度的构建

2006年9月27日全国人大常委会就个人所得税法修改中的工薪所得费用扣除标准问题举行的听证会,是全国人大及其常委会立法史上首次召开立法听证会,其本身所具有的制度价值和社会意义显然已经超越了个税法修改的本身。文章认为,税法的制定迫切需要一种体现民主参与和科学决策的程序性制度,立法听证制度引入税收立法则是民主法治建设的必然走向。     

The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920)

Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen.     

从整合的角度看高校人事档案目标管理工作

自20世纪90年代档案部门将目标管理这一科学管理的方法引入了档案管理中,人事档案在管理中也纳入了目标管理的内容。人事档案工作引入目标管理的管理方法后,大大提高了其管理的效率和成果。本文主要分析了人事档案目标管理中存在的定位问题及动态调整问题;人力资源整合不足、凝聚力弱、激励作用不够等问题;协作沟通问题,提出从整合的角度来发挥人事档案目标管理的导向效应,把握目标管理的凝聚效应与注重目标管理的协作效应等方面来解决问题。     

边沁功利主义的难题：个人与社会之间

本文以《道德与立法原理导论》这样一部经典著作的分析理路为线索,讨论了边沁功利主义的两重面向：个人与社会。在考察了国内诸多学者的相关观点的基础上,着重梳理了以下三个重要问题：两者之间的“始源问题”、“和谐问题”和“个人行动的指引问题”,并在此基础上提出了我们的观点。     

个人信息侵权行为现状及保护措施研析

近年来,人们在享受科技发展与网络信息技术普及带来的便利的同时,也正经历着个人信息侵权的困扰。个人信息侵权行为具有侵害手段的技术性、侵害方式的隐蔽性、侵害领域的无地域性、侵害后果的严重性的特点,而相对于个人信息侵权行为,个人信息保护的立法却相对滞后,个人信息的界定狭窄,个人信息的法律保护无系统、比较零散,法律保护范围比较狭窄,而且保护手段比较单一,因此,必须完善个人信息侵权行为的保护,加快个人信息保护的立法进程和行业自律建设。     

司法人员徇私枉法犯罪的特点、成因及对策分析

司法人员作为国家机器的重要组成部分,其素质如何直接关系到我国的政局稳定和社会主义和谐社会的建设进程,特别是近年来司法人员徇私枉法犯罪有上升趋势,因此,针对个别司法人员的徇私枉法犯罪情况,进行实事求是的剖析,从中找出特点和成因,并有针对性地提出对策,显得非常必要。本文通过对司法人员徇私枉法犯罪的特点、成因及遏制司法人员徇私枉法犯罪的对策进行分析,论述了司法人员徇私枉法犯罪的防范机制。从而有效防止司法人员徇私枉法犯罪的发生。     

The Subject Status of Procuratorate in Marine Litigation on "Public Interests Protection"

The litigations of marine natural resources ormarine ecological (environmental) damages involve two different types of litigations, and the procuratorate should be involved in the litigationsas different litigation subjects. The compensatory litigation of marine natural resource damageis the private interest litigation which relieves the private interest damage of state owned natural resources. According to The Administrative Litigation Law and The Supreme People's Court and the Supreme People's Procuratorate's Interpretation of Several Issues Concerning the Application of Law in Procuratorial Public Interest Litigation Cases, the procuratorate should be the supervising subject. However, the compensatory litigation of marine ecological (environmental) damage is the public interest litigation which relieves public interests, and on the basis of Marine Environment Protection Law, The Civil Procedure Law and The Supreme People’s Court and the Supreme People's Procuratorate's Interpretation of Several Issues Concerning the Application of Law in Procuratorial Public Interest Litigation Cases, the procuratorate should be the supplementary subject. Due to the particularity of the marine litigations, the procuratoratefiles lawsuits against the marine natural resources ormarine ecological (environmental) damages, which shall apply both to The Provisions of the Supreme People's Court on Several Issues Concerning Compensation for Damages of Marine Natural Resources and Ecological Environment and The Supreme People’s Court and the Supreme People's Procuratorate's Interpretation of Several Issues Concerning the Application of Law in Procuratorial Public Interest Litigation Cases.     

数据主体的“弱同意”及其规范结构

数据主体同意关乎数据保护强度与数据利用效率,对个人信息保护具有重要意义。我国《网络安全法》规定的同意原则属于强控制模式,因赋予数据主体绝对化的信息自决权而导致信息流通效率降低与数据利用价值减损。在数据控制与数据利用的张力间建立“弱同意”的概念体系与规范结构,可以通过同意体系地位的降低与规范结构的削弱,对信息自决权产生相当程度的限制,有效解决此问题。“弱同意”的规范结构为“情境合理+拟制同意=合法处理”,其中拟制同意化解了“强同意”因僵硬适用和过高标准所带来的有效性困境,情境合理测试则充分吸收了场景理念和风险认知,使同意架构从封闭走向开放,由此个人数据保护从一刀切的权利分割迈向了激励相容的合作治理。     

An Assessment of How Facial Mimicry Can Change Facial Morphology: Implications for Identification

The assessment of facial mimicry is important in forensic anthropology; in addition, the application of modern 3D image acquisition systems may help for the analysis of facial surfaces. This study aimed at exposing a novel method for comparing 3D profiles in different facial expressions. Ten male adults, aged between 30 and 40 years, underwent acquisitions by stereophotogrammetry (VECTRA‐3D ^® ) with different expressions (neutral, happy, sad, angry, surprised). The acquisition of each individual was then superimposed on the neutral one according to nine landmarks, and the root mean square (RMS) value between the two expressions was calculated. The highest difference in comparison with the neutral standard was shown by the happy expression (RMS 4.11 mm), followed by the surprised (RMS 2.74 mm), sad (RMS 1.3 mm), and angry ones (RMS 1.21 mm). This pilot study shows that the 3D–3D superimposition may provide reliable results concerning facial alteration due to mimicry.     

挂名股东的股东资格认定之探讨

股东资格取得制度在司法实践中存在颇多争议,但并未引起公司法学界的关注,这方面的论述是少之又少。通过公司瑕疵设立行为是否导致设立无效,当事人私下协议与工商登记的效力位阶,挂名股东资格应否肯定等问题的分析,得出处理股东资格纠纷的一般原理,并提出具体处理办法。