扣缴义务人责任研究：类型化与反思

税法上扣缴义务人未完全履行扣缴义务，脱法扣缴行为随之产生，扣缴制度的立法目的成空，追究扣缴义务人责任是为必然。依现行税法规定，扣缴义务人不仅将视情况承担“补缴、追缴”，“限期改正、责令改正”、“刑事处罚”等主责任，而且需承担“滞纳金”，“罚款”或“滞纳金与罚款”等一并使用的从责任。责任形态的复杂性和现行税法的诸多缺陷，导致扣缴义务人责任实务运用极为混乱。要想从源头上解决此问题，必须对扣缴义务人责任进行多维定性，以扣缴义务人基本权利的行使作为扣缴制度财政目的的边界，以财政目的的实现作为扣缴义务人义务履行、权利行使的边界。     

应用型复合型公安专业人才培养改革教学质量监控与保障体系构建研究

根据中央有关部门关于以构建政法业务综合素质培养为基础,以职业精神、基本技能和专业能力教育培养为核心,探索教、学、练、战一体化人才培养模式的改革精神,公安院校开展了一系列针对体制改革试点工作的教育教学改革。为适应应用型复合型人才培养的需求,探索公安专业人才培养教学质量监控体系与保障机制在当前公安高校教育教学改革中的理论意义与实践价值。     

刍议哄抬价格行为的入罪化

价格问题是当今社会热点问题,由于哄抬价格行为具有严重社会危害性,中国现行法律制裁措施对它遏制效果不显,且它又具备着当罚性,故该文认为哄抬价格行为存在入罪依据,完全应当予以入罪化处理。为此,该文比照现行刑法非法经营罪的法条设置就哄抬价格行为入罪化的具体模式展开设计,根据拟设的法条剖析了哄抬价格罪的犯罪构成要件,并对其具体司法认定展开了探讨。     

大学生消费行为与家庭背景的关系——基于在杭高校的调查

当今大学生是一个庞大而特殊的消费群体,在社会各方面因素的影响下,他们的消费心理、消费观念、消费方式等也不尽相同。然而,由于大学生还未迈入社会,他们的经济主要来源于家庭,是纯粹的消费者,属于＂寄生型＂消费者。本文主要通过对当前在杭高校大学生消费现状及其家庭背景的调查,分别探讨他们的消费行为与其家庭背景之间存在的相关关系。     

民事自助行为制度的功能分析及立法选择

自助行为属于私力救济的一种形式,它具有保护利益的特定性、行为的法定性和公力补充性的特征;自助行为制度有利于保护公民的合法权益,降低司法成本,提高司法效率,维护市场经济信用秩序等方面的功能;我国的民事立法中应该引入该制度,以促进我国法制现代化进程。     

Rethinking Timing of First Sex and Delinquency

The relation between timing of first sex and later delinquency was examined using a genetically informed sample of 534 same-sex twin pairs from the National Longitudinal Study of Adolescent Health, who were assessed at three time points over a 7-year interval. Genetic and environmental differences between families were found to account for the association between earlier age at first sex and increases in delinquency. After controlling for these genetic and environmental confounds using a quasi-experimental design, earlier age at first sex predicted lower levels of delinquency in early adulthood. The current study is contrasted with previous research with non-genetically informative samples, including Armour and Haynie (2007, Journal of Youth and Adolescence, 36, 141–152). Results suggest a more nuanced perspective on the meaning and consequences of adolescent sexuality than is commonly put forth in the literature.

A Multi-mediation Model on the Relations of Bullying,Victimization, Identity,and Family with Adolescent Depressive Symptoms

This study investigated a multi-mediation model of the relationship between bullying behavior, peer victimization, personal identity, and family characteristics to adolescent depressive symptoms in 194 high school students, 12–18 years of age. In the first model, peer victimization mediated the relation between bullying behavior and depressive symptoms. In the second model, personal identity mediated the relation between peer victimization and depressive symptoms. In the final model, the two mediation models were combined. The relative influence of family characteristics on all variables in the two mediation models was studied using structural equation modeling. The results supported both mediation models and confirmed the influence of family characteristics on all variables in the mediation models. This study indicates that victimization by one’s peers has consequences for adolescents’ psychological health when their personal identity is affected. In addition, the study was able to model several processes in which family characteristics were related to adolescent depressive symptoms. Moreover, the final combined model (in which the two mediation models and the influence of family characteristics on all variables were confirmed) explained half of the variance in adolescent depressive symptoms.

The Impact of Language Status as an Acculturative Stressor on Internalizing and Externalizing Behaviors among Latino/a Children: A Longitudinal Analysis from School Entry through Third Grade

This study examined the relationship between limited English proficiency status, and internalizing and externalizing behaviors among a sample of Latino/a children (N = 2,840) from the US Department of Education’s Early Childhood Longitudinal Study, Kindergarten (ECLS-K) data set. Results of cross sectional regression and hierarchical linear modeling (HLM) analyses suggest that there is a positive relationship between limited English proficiency and externalizing symptoms, particularly by third grade. Additionally, sex and place of birth also helped to explain externalizing behaviors at various time points in the models. Place of birth and family poverty were significantly associated with internalizing symptoms. Implications for future research and interventions related to internalizing and externalizing behavior among the Latino/a school aged population are discussed.

Same-sex Versus Other-sex Best Friendship in Early Adolescence: Longitudinal Predictors of Antisocial Behavior Throughout Adolescence

This study examines the relationship between having other-sex versus same-sex best friends and antisocial behavior throughout early adolescence. Participants (N = 955) were recruited in 6th grade and followed longitudinally through 7th, 8th, and 11th grades. Participants were 58% ethnically diverse youth and 48% girls. Results indicate that the frequency of other-sex best friendship remained stable from 6th to 7th grade but significantly increased from 8th to 11th grade. Higher rates of concurrent antisocial behavior were related to having other-sex best friends in 6th grade but not in 7th grade. In 8th grade, there was an interaction between friendship and the sex of friends. Boys with only same-sex best friends and girls with other-sex best friends endorsed higher rates of antisocial behavior. Having other-sex best friends predicted antisocial behavior from 6th to 7th grade and 8th to 11th grade, especially for girls. Implications for the development of early adolescent friendship and antisocial behavior are discussed.