企业合规制度中认罪问题研究

在企业合规制度中,涉罪企业认罪既是启动合规考察的前提条件,亦能体现检察机关提前采取“准刑罚”措施的正当性。围绕中小微企业这一类主要适用对象,企业认罪的实践困境包含直接责任人员未参与罪名合意、认罪真实性与自愿性难以保障、检察机关接触企业认罪较晚等。究其原因,主要为“认事”与罪名合意之人发生分离、合规不起诉的优待及于直接责任人员、公诉裁量权较大且外在监督不足等。同时,从试点情况看,企业认罪的具体表现形式为第三方组织审查和建议采取何种合规计划、合规考察合格后检察机关是否不起诉等提供了参考和依据。面对诸多实践困境,应从赋予两类代表人员相关性权利、对直接责任人员慎用不起诉、逐步完善企业合规规则、强化公诉裁量权的外部“风控”因素四方面加以改进。     

Estimation of Age Using Alveolar Bone Loss: Forensic and Anthropological Applications

The objective of this study was to utilize a new odontological methodological approach based on radiographic for age estimation. The study was comprised of 397 participants aged between 9 and 87 years. A clinical examination and a radiographic assessment of alveolar bone loss were performed. Direct measures of alveolar bone level were recorded using CT scans. A medical examination report was attached to the investigation file. Because of the link between alveolar bone loss and age, a model was proposed to enable simple, reliable, and quick age estimation. This work added new arguments for age estimation. This study aimed to develop a simple, standardized, and reproducible technique for age estimation of adults of actual populations in forensic medicine and ancient populations in funeral anthropology.     

非法吸收公众存款罪公开性特征的具体认定

非法吸收公众存款罪的公开性是该罪认定上的难点,也是理论研究的薄弱环节,其中的相关问题应得到进一步明确。首先,公开性的本质是宣传对象的不特定性,即针对不特定多数的人进行宣传。其次,公开性与社会性存在交集和重叠,同时也各具独立价值。第三,在口头传播的性质认定上,应区分是否为集资人授意及集资人对集资信息的扩散持何种心态。第四,公开性不以虚假宣传为必要。     

关于虚假诉讼刑民法律对接的思考--兼评《刑法修正案（九）》新增虚假诉讼条款

虚假诉讼行为严重危害司法秩序,需要设立专门的法律对其进行规制。2012年修改后的《民事诉讼法》率先将虚假诉讼行为剥离出来,进行明确规定,2015年8月《刑法修正案（九）》更是增加专门的虚假诉讼条款,将虚假诉讼行为独立入罪,实现了刑民立法上的对接,但在条文设置上和适用上也还存在一些问题值得探讨。笔者对虚假诉讼刑民法律对接进行思考,并对《刑法修正案（九）》新增虚假诉讼条款加以分析,提出一些实践中如何刑民结合打击虚假诉讼的建议。     

全媒体时代办报要在“独”上下功夫

报纸会不会消亡、何时消亡谁也不能妄下定论,唯一可以肯定的是报纸会不停地进化与分化。没有探讨全媒体时代报业的未来走向,而是着眼于报业如何应对眼前的危机,全媒体时代办报要在"独"上下功夫,即独家报道、独到评论、独有策划、独特版面,以此留住读者、吸引读者。     

Stories that matter: subverting the before-and-after weight-loss narrative

Contemporary scholarship does not pay enough attention to stigma in relation to its temporal status; i.e. whether the stigma is temporary and changeable, or is it permanent? The present article links the study of sociology of time, of de-stigmatization strategies and of narrative resistance, through a case study of individuals who are stigmatized on the basis of an attribute perceived as temporary and changeable – fatness. Conducting a comparative analysis of Before-and-After weight-loss articles appearing in an Israeli online health magazine, I examine how these narratives marginalize fat people by presenting fatness as temporary and changeable. I then compare these narratives to life narratives produced by Israeli-Jewish women, who self-identify as fat. Participants subvert mainstream narratives in two ways: (1) assigning the fat body to “After,” thereby challenging the temporary and transient status of fatness and (2) subverting other discursive characteristics of Before-and-After Weight-Loss Narratives. As a result, participants produce valid knowledge and social criticism from a stable fat subject position.     

坚持把群众工作贯穿于纪检监察信访举报工作全过程

群众信访举报是民意诉求的渠道、拓展群众监督的路径、建设和谐社会的重要保证。当前,由于部分信访举报人自身素质不高、群众参与渠道运行不畅、纪检监察机关权责不够清晰、权责偏低等问题,给纪检监察信访举报工作带来了一定的负面效应。因此,我们必须着力优化纪检监察机关职能,切实提高信访工作人员群众工作能力,以强有力的工作措施,促进损害群众利益的突出问题得到及时有效地解决,全面提升新形势下纪检监察信访举报工作的科学化水平。     

论侵权法的社会化——以侵权法与保险的关系为重点

现代社会赔偿为首位的原则改变了侵权法的性格,突出表现在从个人责任的追究转移到损失的分散。侵权法开始扩张到严格责任,并在规范或事实上受到保险观念的影响。但是,以原告—被告的利益关系为基本结构的侵权法仍然面临着责任追究成本过大、赔偿范围与数额不确定、人际不公平等批评,其进一步扩张也导致了责任保险业的危机。道德论者在矫正正义与社会契约论的理论基础上重新奠定了侵权法的正当性。功能主义论者也大多认为,侵权法在损害预防上具有不可取代的作用。此外,保险制度自身的特点决定了某些损害不能通过它来填补。因此,侵权法规则并不能被保险所取代,但是无论从现实上还是理论上讲,过分扩张侵权法缺乏正当性。     

Why Are Some States More Generous in Offering R&D Tax Credits than Others? An Empirical Answer

This article examines political cost factors that affect a state's propensity to adopt a corporate income tax credit to encourage research and development (R&D) activities in the United States. Assuming state elected officials are vote-maximizers, this article hypothesizes that politicians' consideration of potential revenue losses and influence from organized interests are critical in a state's decision to provide a R&D tax credit. To test the hypothesis, two statistical models are specified. With a dichotomous dependent variable of whether or not a R&D tax credit is offered, a Logit regression model is utilized. For the interval level dependent variable of effective R&D credit rates, this article specifies a Tobit model. The results show that politicians' concerns about revenue losses loom much larger than private organized interests.     

Mandatory or Not Mandatory Reporting? Insights From Italian Bank Foundations

In the Italian nonprofit field, bank foundations face an increasing demand to account for their grant activity in forms that go beyond traditional financial statements. Consequently, bank foundations have developed specific reports in accordance with a 2001 Italian law that requires a mission report to be included within financial statements. This study investigates the peculiarities of social reporting documents in terms of standards used and formal characteristics, revealing different adoption levels. Contributing to an ongoing debate, the analysis of the reporting practices underlines how the due by law on social accounting could hamper the disclosure in nonprofit organizations.