Expanding the R&;E tax credit to drive innovation,competitiveness and prosperity

The research and experimentation (R&E) tax credit has long been the subject of criticism. Some argue that if the goal is more research and innovation, it’s better to increase direct federal funding of research. Others argue that the credit is not effective, that companies would do the research in any case. Some object the very notion of using tax policy to influence private sector behavior, preferring instead a more “neutral” tax code. Still others, including Tassey in this volume, point to what they see are a host of design flaws in the current credit, including that its incremental nature reduces its effectiveness. I will argue here that most of these arguments are mistaken. To promote innovation in a global economy both direct funding and indirect tax incentives are needed. The credit, while it can be improved, has been shown to be effective in stimulating research. Moreover, far from distorting the market, the credit corrects for a market failure where firms are unable to capture all of the benefits of corporate research, leading them to under invest in research. Finally, while reform and expansion are needed, it would be a mistake to shift to a completely flat credit. However, several important changes should be made including doubling the current value of the credit, modifying the Alternative Simplified Credit to become incremental, and expanding the flat credit for collaborative R&D.

我国房地产投资信托制度的法律设想

本文拟参照美国先进的不动产投资信托法律制度,结合我国向市场经济社会转型的国情,对我国房地产投资信托的法律制度建构提出若干建议。     

民营企业社会责任法律规制的完善

随着全球经济一体化的不断深入,我国相当多的民营企业已经成为跨国公司的供应商或者直接面对国际市场。尽快加强对企业社会责任的法律规制,强化企业承担社会责任的意识,已成为当前中国一个无法回避的问题;在司法实践中,许多中小民营企业对自己所承担的社会责任缺乏全面、正确的认识;更有甚者,不少企业,特别是民营企业在逃避自己的社会责任,有些甚至是见利忘义,制造一起起震惊全国的恶性责任事件。通过对民营企业履行社会责任现状,剖析民营企业缺失社会责任的成因,才能够提出有效的法律规制措施。     

论与法理学相结合的国际私法教学方法

法理学作为法学的基础性学科,为法学诸学科提供着原理、方法上的支持。将法理学的理论与方法引入到国际私法的教学中来可以从基础理论、方法论和意识形态等方面加深学生对国际私法的认识。无论对法理学还是国际私法学都有积极意义。     

医-患双方关系与医-患-社保三方关系——由深圳市社保局“钓鱼执法”引发的思考

我国已进入了医-患-社保三方关系的社会本位时代,但人们的思维意识、行为习惯还依然停留在医-患双方关系的个人本位时代。近年来社保定点医疗机构多发不规范医疗行为,甚至与参保患者不谋而合联手“作局”侵害社保利益也屡见不鲜。定点医疗机构与参保患者趋利内核中蕴藏的是强烈的自私利己之人性欲望本能,他们无视了一点：不能只享受社保带来的巨大好处而拒绝维护社保利益。因此,深圳市社保局处理违规定点医疗机构不但完全于法有据而且合理正当甚至难能可贵。但仅此是远远不够的,我们需要更彻底的观念更新及更深刻的制度变革。     

行政私法理论在合同制度中的展开——论行政私法合同的内涵、性质与界分

面对行政实践中行政机关和法律、法规授权的组织广泛采用新型合同的情况,原有的行政合同和民事合同理论出现了解释上的困境,有必要借鉴行政私法(行为)的理论创造行政私法合同这一概念。这类合同有其独特的内涵和法律特征。行政私法合同综合了公法与私法的双重因素,是具有行政法、私法双重性质的合同。行政私法合同与行政合同、私法合同之间均存在着界限,亟需探讨此类合同的特殊法律问题。     

欧洲女翻译家宣言——玛格丽特·泰勒对赞助修辞的颠覆性解构

在《〈骑士伟迹之镜〉译者序》中,玛格丽特·泰勒对权力阶层强加于作为他者存在的非权力阶层的赞助修辞、尤其是对该修辞所遵循的自贬—请求—报效的逻辑,进行了颠覆性的解构。研究其颠覆性本质、特征和意义,将为我国翻译界研究文艺复兴之初的欧洲女性翻译家的创作状况,以及欧洲女性翻译写作话语权的形成,提供重要的参考。     

论遗嘱处分在财产继承中的优位效力——与法定继承相比较

相对于法定继承而言,遗嘱处分在财产继承中具有优先适用的效力。这种优位效力,不仅体现在继承立法上,而且也反映在具体的司法实务中;遗嘱处分的优位效力取决于私法自治及其支配下的遗嘱自由原则。     

再论独立董事制度在中国的适用

独立董事制度在中国的适用目前仍然充满争议。本文从我国上市公司特殊的股权结构入手,充分论证了独立董事制度是解决我国上市公司治理中存在的根拳问题应选择的改革路径。参照国外的经验和模式,对独立董事制度的定义、功能以及任免机制等均作了阐述和分析．并对现有独立董事制度的改进提出了改进建议,以期对符合中国国情的独立量事法律制度的完善有所裨益。     

Achieving and Managing Equality in the Criminal Justice Process: Do the New Equality Measures Go Far Enough?

Abstract: This article will explore some of the legal and organisational challenges facing the various agencies involved in the delivery of criminal justice, in the UK, in adhering to the Equality Act 2006, Equality Duties and the forthcoming Single Equality Act (which, proposes a Single Equality Duty). We will consider the impact of these changes with reference to European legislation. Of particular interest will be the themes of effective implementation of the current Duties, equality of access and equality of outcome for both victims and offenders to appropriate services to tackle offending behaviour and the prevention of crime. This article will highlight issues surrounding impact assessment and the role of agency discretion and regulation. We offer some comments on future directions and the role of the regulatory bodies including the Equalities and Human Rights Commission (EHRC).