违法税务行政强制执行的程序控制及法律救济

税务行政强制执行是一种重要的政府强制性行为。违法的税务行政强制执行行为主要有主体违法、内容违法、程序违法三种。违法税务行政强制执行行为存在着认识误区,防止违法税务行政强制执行行为出现,要进行有效的程序控制,完善法律救济途径。     

Book Reviews

Books reviewed in this article:
Peter F. Guardino, Peasants, Politics, and the Formation of Mexico's National State: Guerrero 1800–1857
Astvaldur Astvaldsson, Las voces de los wak'a
Katherine Isbester, Still Fighting: The Nicaraguan Women's Movement, 1977–2000
Marta R. Zabaleta, Feminine Stereotypes and Roles in Theory and Practice in Argentina Before and After the First Lady Eva Peron
Jeffrey M. Pilcher, Cantinflas and the Chaos of Mexican Modernity
Antoni Kapcia, Cuba: Island of Dreams
Damián Fernández, Cuba and the Politics of Passion     

太阳灶对贫困妇女生活质量的改善--西藏白朗县的实证研究

实地研究发现,在西藏白朗县,农村利用太阳灶替代出了大量的能源牛粪;减轻了贫困家庭妇女的劳动强度;改善了妇女的生活卫生条件和环境,增加了贫困妇女的自尊心,增加了妇女交流的机会,改善了农户的饮食质量。总之改善了贫困妇女的生活质量。     

我国物权法应当确立不动产善意取得制度

善意取得制度是为世界各国物权法所确立的一种重要法律制度,其中不动产的善意取得也为很多国家物权法律所确认。虽然我国最高法院的司法解释对动产的善意取得作了某些规定,但我国民事立法对此至今仍处于一种空白状态。确立不动产善意取得制度,是促进我国市场交易稳定发展的客观要求。我国即将制定的物权法不仅应确立动产的善意取得制度,而且应当进一步确立不动产的善意取得制度。     

Stones on the Road: The Politics of Participation and the Generation of Crisis in Bolivia

This paper demonstrates that recent protests in Bolivia must be linked to the failure of efforts to improve democratic participation in the country. It argues that such failures can be traced to a history of prejudices in national development and society and persistent biases and contradictions within international development policy and institutions. Despite these obstacles, the paper concludes that ideas for appropriate development and realistic alternatives for change to government and democracy are visible in recent critical development thinking and amongst the different social and cultural groupings involved in the demonstrations.     

Assessing the Effect of Batterer Program Completion on Reassault: An Instrumental Variables Analysis

The main objective of this paper is to investigate the utility of using the instrumental variables (IV) method to estimate batterer program efficacy, i.e., the program effect among batterers who complete batterer programs. This method takes account of possible confounding due to unmeasured traits of compliers and non-compliers. A structural model is used to estimate the impact of program completion on reassault using instrumental variables (IV) regression. Data on 640 batterers enrolled at three batterer programs are used. Results obtained from IV regression are compared with those obtained from a more traditional regression analysis. The results indicate that usual regression methods yield estimates of program effect that may be biased due to confounding by unmeasured batterer characteristics. Unfortunately, IV estimates may be unreliable due to failure of some of the assumptions on which they are based. If equations are adequately identified by the non-linear functional form used to estimate them, then IV results indicate that among a very select group of batterers, program completion significantly reduces the probability of reassault. The implications of confounding due to program non-compliance, program non-enrollment and attrition for future evaluations of batterer programs are discussed.     

评俄罗斯社会经济中期发展纲要

俄罗斯联邦政府制定的俄罗斯社会经济中期发展纲要 (2 0 0 3— 2 0 0 5年 )明确规定的目标是 :保证人民生活水平的不断提高、实现经济的高速增长、缩小社会各阶层的贫富差距、在国际事务中继续加强国家的经济和政治作用。实现这些目标的前提和基本条件是大幅度提高俄罗斯的竞争力 ,包括国家管理、企业经营和“人力资本”的竞争力     

TRANSITION OR NOT?

The article focuses on a quantitative evaluation of Families In Transition (FIT), a court-mandated divorce education program. In this evaluation, the operationalization of the impact of FIT on its participants is guided by a social psychology theory. Findings indicate that parents view FIT as a valuable experience, and they gain in their attitude toward and likelihood to engage in child-centered divorce adjustment behaviors from pre- to post-FIT. Factors are highlighted, such as counseling and conflict status of the parents that affect the degree of influence of FIT. Implications for evaluations of these programs and for the structure of these programs are discussed.     

Rationalities and Levels of Analysis in Complex Social Issues: The Examples of School Overcrowding and Poverty

This paper presents a 5 × n table for charting complex social issues, particularly those characterized by oppression and injustice. Its five columns are Paul Diesing’s rationalities: technical, economic, social, legal, and political. Its n rows are levels of analysis from individuals, groups, organizations, communities, regions, and nations to international and global perspectives. Utilizing school overcrowding and poverty as examples of local and global social issues, the paper describes the relevance of this analytic framework for social action and research. The framework contributes a complex view of social issues that avoids oversimplifying them and suggests how they are experienced by people living with social injustice. The framework proposes cross-disciplinary projects among scholars and collaborative projects among scholars, practitioners, and advocates.     

Good Urban Governance: Evidence from a Model City?

Few cities in Latin America provide much evidence of good governance. However, during the last fifteen years, Bogotá has been transformed and now qualifies in certain respects as an example of ‘best practice’. The paper considers how Bogotá changed and whether it can continue its improvement, an especially interesting question insofar as a left‐wing administration has been in charge since 2004. Of course, the city is by no means perfect and national issues continue to create difficulties both for the poor and for the local administration.