论行政许可设定范围的合理界定——对《行政许可法》第13条的批判性思考

《行政许可法》第13条要求立法者设定行政许可时应当进行必要性考量,但因其存在立法语言的模糊性、缺乏可操作性的缺点,以及许可评价机制被虚置等原因,导致其无法实施。国家应当在第13条的指导下,经常性的对行政许可进行清理,盘活现有的行政许可评价机制,尽早出台统一的评价机制立法,设置严格的启动时效机制,同时扩大公共参与行政许可的深度和广度,以最大限度地界定许可的设定范围,从而扩大行政许可设定的正当性。     

Classical Marxism and Maoism: A comparative study

The issue of the Marxist character of “Mao Zedong Thought” has never really been resolved. The present work is a comparative analysis of the classical Marxism of Karl Marx and Friedrich Engels and the ideology of Mao Zedong. The argument is made that whatever Marxism there was in Maoism was the “creatively developed Marxism” of V. I. Lenin—which allowed for socialist revolution in retrograde economic circumstances—something that had been specifically rejected by Marx and Engels. That led to the theoretical idiosyncrasies that characterized Maoism throughout its history, and ultimately resulted in the form rejected by Deng Xiaoping and post-Maoist China.     

‘Where am I in this story?’ – listening to activist women writers*

This study discusses the dynamic roles of activist women in militarized societies. It offers an analysis of the perspectives of Israeli activist women regarding their roles as women activists and writers. In their non-fiction writings, these activist women voice their resistance and document both their everyday lives and political perspectives about the Israeli-Palestinian conflict and their socio-political activism and resistance to the Israeli occupation. These women were interviewed regarding their perspectives and struggles. The interviews were analysed by applying narrative analysis – the ‘Listening Guide’ methodology – to explore their various voices and narratives. By using this methodology, this study sought to uncover additional knowledge regarding women’s forms of resistance in militarized societies. We emphasize the importance of women citizens’ voices, narratives and points of view by presenting activist women’s critical insights on activism, the Israeli-Palestinian conflict and literature. Their curiosity, agency, critical perspectives, and resistance can be viewed as counter-narratives that de-centre Israeli hegemonic masculinity and demand a critique of the national and militarized ideology. Our article seeks to demonstrate the importance of women’s perspectives, everyday life experiences, dilemmas and struggles in a reality of conflict and war.     

Transfer Pricing in BEPS Project and China's Response

A major concern on base erosion and profit shifting (BEPS) is transfer pricing, which is discussed in BEPS Action Items 8–10 and 13. Actions 8–10 contain revised guidance, which ensures that transfer pricing rules secure outcomes that better align operational profits with the economic activities that generate them, as well as guidance on transactions involving cross-border commodity transactions and on low value-adding intra-group services. Action 13 contains a three-tiered standardized approach to transfer pricing documentation, including a minimum standard on country-by-country reports (CbCRs). However, the approach of Actions 8–10 still focuses on the restoration of the dysfunctional rules built on the arm’s length principle, which is rooted in the principle of separate independent entity. The threshold of Action 13 excludes many large multinational enterprises (MNEs) from the CbCR requirement and deprives developing countries access to the information of MNEs below the threshold. Chapter 6 of the Chinese Corporate Income Tax Law, under the title “Special Tax Adjustments,” provided the legal foundations of transfer pricing and transfer pricing documentation in China. To effectively implement the BEPS package in China and to comprehensively update the existing Circular 2, the State Taxation Administration (STA) released a Discussion Draft of a Circular on Implementation Measures for Special Tax Adjustments in September 2015, ranging from Action 3 (controlled foreign company rules), Action 8–10 (aligning transfer pricing outcomes with value creation) to Action 13 (transfer pricing documentation and country-by-country reporting) in details. Right now, a series of patches, such as the STA Bulletins 45, 42, 64, and 6, have been made to replace a substantial part of Circular 2.     

Let Them Eat Lunch: The Impact of Universal Free Meals on Student Performance

This paper investigates the impact of extending free school lunch to all students, regardless of income, on academic performance in New York City middle schools. Using a difference-in-differences design and unique longitudinal, student-level data, we derive credibly causal estimates of the impacts of “Universal Free Meals” (UFM) on test scores in English Language Arts (ELA) and mathematics, and participation in school lunch. We find UFM increases academic performance by as much as 0.083 standard deviations in math and 0.059 in ELA for non-poor students, with smaller, statistically significant effects of 0.032 and 0.027 standard deviations in math and ELA for poor students. Further, UFM increases participation in school lunch by roughly 11.0 percentage points for non-poor students and 5.4 percentage points for poor students. We then investigate the academic effects of school lunch participation per se, using UFM as an instrumental variable. Results indicate that increases in school lunch participation improve academic performance for both poor and non-poor students; an additional lunch every two weeks increases test scores by roughly 0.08 standard deviations in math and 0.07 standard deviations in ELA. Finally, we explore potential unintended consequences for student weight outcomes, finding no evidence that UFM increases the probability that students are obese or overweight. We also find no evidence of increases in average body mass index (BMI). Instead, we find some evidence that participation in school lunch improves weight outcomes for non-poor students. Results are robust to an array of alternative specifications and assumptions about the sample.     

Zur Pflicht eines Geschäftsführers einer KG,behördliche Zustellungen zu ermöglichen

Es finden sich keine gesetzlichen Grundlagen, aus denen sich ein allgemeiner Grundsatz ableiten lie?e, es sei im gesch?ftlichen Verkehr generell von jedem Empf?nger zu verlangen, stets auf beh?rdliche Zustellungen gefasst zu sein und für eine Nachsendung oder Vertretung Vorsorge zu treffen, andernfalls die Wirkungen einer wirksamen Zustellung eintreten. Die Pflicht, die für Zustellungen ma?gebliche Gesch?ftsanschrift zum Firmenbuch anzumelden, ist nur mit Schadenersatzansprüchen gegen den Gesch?ftsführer sanktioniert.