平等:和谐社会之基

社会主义和谐社会是和平、宽容、开放与公平正义的社会。社会平等是支撑和谐社会之基础,构建和谐社会必须实现社会平等。当前社会中不平等现象是妨碍和谐社会建设的主要因素,构建社会主义和谐社会既要保障平等适用法律,还要消除法律歧视,更要通过立法禁止歧视。     

RACIAL ANIMOSITY AND INTERRACIAL CRIME*

The primary objective of this study is to determine the effect of a victim's race on the likelihood of him or her being seriously injured during the commission of an interracial crime. We also assess the probability of a homicide occurring during an interracial crime. A multilevel city analysis shows that black offenders are no more apt than white offenders to injure their victims seriously during an interracial robbery or rape. A black offender also does not have a greater proclivity to kill his or her victim during the commission of an interracial crime. Some evidence suggests that white victims are more likely than black victims to suffer serious physical harm during an aggravated assault. Results also reveal that contextual factors related to racial animosity, such as residential segregation, white‐to‐black economic inequality, and black‐to‐white unemployment, fail to have any moderating effect on either the severity of victim injury or the likelihood of a homicide occurring during an interracial crime. Overall, the results generated in this study tend to cast doubt on the validity of racial animosity theory. Our findings also lead us to question the veracity of the oftenmade claim that black‐on‐white crimes are punished more severely because these types of offenses are somehow more heinous in circumstance. At least in regard to serious victim injury and victim death, black‐on‐white crime is no more violent than white‐on‐black crime.     

我国权证法律规制不足之评析

我国当前对权证的规制仅限于证券交易所的业务规则,其法律效力有待提高,且在发行、上市、交易、行权各环节存在着诸多的不足,这些不足主要体现在权证发行与上市核准权、股改权证与创设权证的性质认定、权证发行与上市的条件、信息披露、履约担保、权证交易的风险揭示、主交易商制度、交易的实时监控以及行权失败的救济等方面.     

检察权运作中的若干问题

检察官是代表社会公共利益的法律守护人,应恪守客观公正义务,做到以人为本、诚信、理性、持衡.检察权的运作应遵循"检察工作一体化"的思路,体现检察权的谦抑性:克制、妥协、宽容,以实现公平正义的目标.作为履行法律监督职能的检察机关,外部有系统完整的监督机制,不存在单向监督效应.     

完善我国收入分配机制的经济法思考

法律是社会利益资源和权利的分配书。解决当前我国日趋尖锐复杂的收入分配问题,应该大力发挥经济法在分配功能。经济法在实现再分配时应遵循利益平衡原则、社会整体利益原则和有限调节原则。发挥经济法的再分配功能,建立科学分配机制,要处理好经济增长与收入分配的关系,加大利用财税杠杆调节收入分配的力度,进一步完善劳动工资立法,进一步完善社会保障法律体系,公平分配社会教育资源,缩小城乡教育投入的差距,并进一步强化经济司法。     

The Influence of Subsidiary Directors from Headquarters and Equity Incentives on Technological Innovation from the Perspective of Subsidiary Board

To find out whether the purpose of subsidiary board is only to satisfy the local legal requirements, this article, based on the relevant data of listed firms in Shanghai and Shenzhen stock exchange in China, through empirical study, tries to show that: subsidiary directors belonging to enterprise group have a positive impact on innovation; directors' equity holdings have an inverted U-shaped impact on innovation; directors from enterprise group and director shareholding cooperative stimulate the innovation ability of subsidiaries. The impact of subsidiary board on innovation is through the intermediary effect of R&D. Our paper tests the impact of subsidiary board on innovation, and gives some suggestions on how the formation of a reasonable structure of subsidiary board.     

On equity in intergroup exchange process,outcome distributions,and some considerations of cognitive orientation

Interactive behavior, viewed on a continuum ranging from intragroup to intergroup situations, is modeled in an attempt to describe the effectiveness of feedback structures in the modification of exchange equity. It is concluded that intragroup situations permit the use of feedback in the alternation of interpersonal equity relations, but that the corresponding application to integroup structures is highly limited. Collectivities that do not constitute groups in the traditional sociological sense are difficult to manipulate and care must be taken to select aspects of interactive outcomes shared by participants if attempts to modify unjust interactive structures are to be successful.     

Equity, international trade and climate policy

The literature of welfare-maximising greenhouse gas emission reduction strategies pays remarkably little attention to equity. This paper introduces various ways to consider efficiency and equity simultaneously. Lower (higher) discount rates lead to higher (lower) emission reduction. Higher (lower) inequity aversion leads to higher (lower) emission abatement, unless one also considers the negative effects of OECD emission reduction on the exports of developing countries; in that case, the effect of inequity aversion is ambiguous. In the absence of international co-operation, higher (lower) risk aversion leads to lower (higher) emission abatement. With international co-operation, the effect of risk aversion is ambiguous because the higher risk aversion gives more weight to poorer regions and poorer generations. We analyse four ways to introduce compassion in a non-cooperative setting. If observed development aid is a guide, international altruism is small and has little impact on optimal emission control. If countries act as if they 'feel' but not 'physically experience' the climate impact of the most vulnerable country, optimal emission reduction increases, but not substantially so. However, if countries actually have to pay for the damage done, they would prefer to reduce their emissions to much lower levels. Finally, if countries pay as much for emission reduction as other countries suffer from climate change, (that is, if climate policy restores the income distribution to what it would have been without climate change), emissions are rapidly cut to very low levels.     

长期股权投资两种核算方法的比较与转换

长期股权投资在会计核算上有两种方法 :成本法和权益法。这两种核算方法具有不同的特点并能够实现相互之间的账务转换。企业应当根据不同情况 ,分别采用成本法或权益法核算     

The role of procedural justice in the allocation of limited resources: A West German perspective

Following the experimental design used by Barrett-Howard and Tyler (1986), this study examines the importance given by West German university students to procedural and distributive justice allocation decision making. After reading one of eight scenarios in which there was a limited resource to be allocated, the subjects answered questions concerning the importance and meaning of justice. For the most part, the results correspond to previous U.S. findings of the importance of procedural justice and its definition across various allocation settings. However, the West German students placed greater importance on having mechanisms for correcting inadequate decisions than did their American counterparts. Beyond the design of the initial U.S. study, however, the West German students were asked in an open-ended format to discuss their concerns in making the allocation decision. Nearly half of the unprompted responses centered around justice issues.