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。     

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。     

公共行政人员行为选择的伦理困境及其化解

实现负责任行政行为的关键在于制度伦理建设、公共精神的彰显以及行政人格的塑造。通过外在约束和自我规制,从而构建以公共利益为导向的行政行为具有重要意义。     

Parents and Peers as Social Influences to Deter Antisocial Behavior

Growth curve analyses were used to investigate parents’ and peers’ influence on adolescents’ choice to abstain from antisocial behavior in a community-based sample of 416 early adolescents living in the Southeastern United States. Participants were primarily European American (91%) and 51% were girls. Both parents and peers were important influences on the choice to abstain from antisocial behavior. Over the four-year period adolescents relied increasingly on parents as influences and relied less on peers as influences to deter antisocial behavior. Significant gender differences emerged and suggested that female adolescents relied more on social influences than did male adolescents but that as time progressed male adolescents increased the rate at which they relied on peers. Higher family income was associated with choosing peers as a social influence at wave 1, but no other significant income associations were found. Understanding influences on adolescents’ abstinence choices is important for preventing antisocial behavior.

Using self-prophecy to combat vote overreporting on public opinion surveys

Survey researchers have long struggled with respondents who, due to the pressure to adhere to socially desirable norms, erroneously claim to have voted in a previous election. In this paper, we develop a new approach to reducing the overreporting of voting in surveys by leveraging psychological theories that show people have a tendency to follow through on an action once they have predicted their behavior (e.g. Sherman, 1980). Using a survey experiment through the 2014 Cooperative Congressional Election Study, we find that an overwhelming majority of respondents will agree to take an honesty pledge regarding their future vote report. Having pledged their honesty, they then overreport their vote at far lower rates than other survey participants. The observed effects are additive, since previously developed methods of reducing overreporting were present across all conditions. These findings have important implications for studies endeavoring to understand voting behavior and social desirability pressures.     

英美刑法中的犯罪行为及其启示

英美刑法中犯罪行为的概念具有不同于大陆法系刑法中犯罪行为概念的特色。文章通过对英美刑法中犯罪行为概念的展开,分析了犯罪行为的地位及其与犯罪构成的关系,并且进行了分类介绍。人们应汲取英美刑法中犯罪行为理论的合理内核,将持有视为与作为和不作为并列的第三犯罪行为形式。     

交通肇事逃逸性质研究

交通肇事罪已成为一种高发犯罪,其行为本身造成的人身财产损失已令人痛心,而逃逸行为更是为良知和法律所不能容忍。从逃逸行为被纳入刑法的调整范围到最高人民法院司法解释的逐渐细化,逃逸问题凸显其重要性。然而,由于立法技术的问题,司法解释规定逃逸的相关条款在实践应用中问题频出。所以,很有必要还原逃逸行为本来之面目,对逃逸行为进行细致研究和重新厘清。     

非社会性行为：儿童社会化研究的新视角

儿童社会化中的行为与发展研究范畴,大多局限于儿童的亲社会行为和反社会行为,而忽略了对非社会性行为的研究。非社会性行为,是儿童社会化发展中的重要范畴。典型的非社会性行为主要表现为内向性行为和逃避性行为。虽然它们会随年龄增长而消失,但它们潜隐着问题障碍乃至反社会危机。为此,要充分认识儿童期行为发展的重要性,及时识别与诊断儿童早期行为发展,激活儿童内在的成长机制,尊重与信任儿童的自我建构性发展。要善于挖掘儿童潜能,帮助儿童增添成功体验,让他们发现并创造自己的有价值的生活。