论我国企业重组税收法律制度的改革与完善——韩国的法律实践及其借鉴

低税率和少管制是吸引国际投资者的重要因素。经过两次金融危机,韩国政府对企业重组税制进行了重大修改,降低了税率,减少了管制,从而提升了韩国企业的国际竞争力。我国企业重组税制存在缺陷,为应对金融危机、提高企业竞争力、引进外资等,我国应放宽跨国性企业重组、完善企业重组中的反避税政策、整合相关法律规定,简化和优化税制等。     

恐怖主义的嬗变及法律规制

以平民为目标,严重危害社会安全、破坏国际秩序的恐怖主义,是基于政治动机而使用暴力手段的现象,始于18世纪,20世纪以后演变为有组织的犯罪.当前,恐怖主义已从国内发展到国际,是国际社会安全的主要威胁之一.它是经济、政治、民族和宗教等各种矛盾的综合产物,有着深刻的历史背景,因而单纯地用军事手段不能彻底地解决问题.在当今世界,有效地防范和惩治恐怖主义,需要世界各国间的国际合作,尤其是推行打击恐怖主义的国际法律合作.进一步完善打击恐怖主义的国内法律机制,充分发挥已有的国际公约、国际组织和国际合作方式在打击恐怖主义方面的作用,缔结全面统一的打击恐怖主义的全球性国际公约.     

Testing the Universality of the Gender Equality–Peace Thesis: The Influence of Increased Gender Equality on Terrorism in Turkey

Gender inequality has been empirically linked to the incidence of terrorism, as a motivator for women’s involvement in terrorism, and political and social violence more generally. Although these studies demonstrate that advances in gender equality on average decrease terrorism, it is unclear how these influences translate to individual nations or conflicts. Because Turkey has witnessed consistent but unequal regional advances in gender equality, it provides an ideal setting to examine how these developments have influenced terrorist violence. Analyzing data from Turkey’s 81 provinces from 2000–2013, this study finds important regional differences in the influence of gender equality on terrorism.     

恐怖主义活动中的社交媒体应用分析--以“伊斯兰国”为例

当前社交媒体的应用与普及掀起了恐怖主义活动的新浪潮,有着交互性、社区化特征的社交媒体在招募人员、传播极端思想及策划恐怖袭击方面有着天然优势。以"伊斯兰国"运用社交媒体进行恐怖活动为例,该文探讨了社交媒体的特性、在恐怖组织中扮演的角色以及我国公安机关在社交媒体时代下恐怖主义蔓延采取的应对策略,以期更好地应对反恐新难题。     

Make Hegel great again: on Hegel’s epistemological contribution to critical terrorism studies

ABSTRACT

Despite the contribution of Foucaultian inspired approaches to Critical Terrorism Studies, this article invites us to consider Hegel’s epistemological insights. Foucault’s power-knowledge nexus is an invaluable intellectual tool which reveals how terrorism can be a “social fact”, yet it rests on a genealogical account of history and a passive notion of subjectivity determined by power (regimes). Hegelian philosophy maintains some of the benefits met in Foucault’s approach (sociality and contingency of knowledge) while providing a richer epistemological account. This article introduces Hegel’s epistemological insights to: i) challenge the portrayal of terrorism as a major external threat against the western liberal democratic states in the vein of “New Terrorism” or the “Clash of Civilizations”; and ii) domestically explore how the concept of liberal democratic rights, equality, freedom affect the interpretation of counter-terrorist bills, the threat perception of terrorism and domestic polarisation. Hegel’s insights critically interrogate the notions of “liberal rights”, “equality” and “freedom”, revealing how their ambiguous definition accommodates inherent contradictions which can fuel a controversial interpretation of counter-terrorist bills, leading to domestic polarisation and (reciprocal) radicalisation. Therefore, Hegel’s epistemological insights reveal how the defective definition of human rights, equality and liberty can amplify the effects of Terrorism and radicalisation.     

The October 2011 Kenyan invasion of Somalia: fighting al-Shabaab or defending institutional interests?

This paper asks why Kenya invaded Somalia in October 2011. It scrutinises five possible explanations as to why Kenyan decision-makers decided to invade neighbouring Somalia. The explanations are inspired by different theoretical frameworks. Some are inspired by theories developed to analyse Western societies, whereas others are inspired by theoretical reflections aimed at understanding politics in Africa. It is concluded that the decision to invade Somalia was made because of the institutional and ‘bureaucratic’ interests of the Kenyan Defense Forces (KDF) advanced by a limited number of men of Somali-Kenyan origin who pursued their own interests. Security and economic concerns did play a role, while the paper dismisses that the invasion can be understood as a consequence of the Kenyan government pursuing an ‘international image management strategy’. Theoretically, the paper concludes that ‘Western’ theories may contribute to explaining the launch of ‘Linda Nchi,’ whereas Africa-focused theories like neo-patrimonialism seem less helpful in this particular context.     

From ethnic exclusion to terrorism? The case of radical Basque nationalism

ABSTRACT

This article reflects upon the beginnings and development of radical Basque nationalism in light of its ethnic exclusion criteria. We argue that the existence of a tradition of “strong” alterity does not necessarily lead to the appearance of tendencies favoring the use of violence to confront the other. Without rejecting the importance of a discourse of hate proceeding from the past, such tendencies are due more to a combination of the historical context and individual and group decisions. It is important to bear this in mind to underscore the responsibilities of those who were not satisfied with constructing the image of a despicable enemy, but instead decided to employ violence to solve the problem that the latter might cause.     

The limits of agency: Emily Hobhouse’s international activism and the politics of suffering

Abstract

This article pieces together the activism of the British welfare worker and feminist-pacifist Emily Hobhouse (1860–1926) during two largely unrecorded episodes of transnational activism: firstly, her ministry of Cornish miners in Virginia, Minnesota, in the United States; and secondly, her interventions during the period of reconstruction following the South African War (1899–1902). The article endeavors to contextualize Hobhouse’s activism and offer a broader understanding of the limitations and restraints on her actions. Ultimately, her activism required a platform that was in the gift of political actors and establishment figures, and dependent on fluctuations within specific political and bureaucratic situations. Based on close inspection of undocumented material in both South African and British archives, the article investigates Hobhouse’s repertoire of missionary and philanthropic roles within a wider context of humanitarian politics. It demonstrates how women’s activism and their behind-the-scenes politicking informed political decision-making in modern imperial and international affairs.     

The “Double-Battle”: women combatants and their embodied experiences in war zones

Our study contributes to the ongoing debate about women in combat by exploring women combatants’ experiences of war through interviews with women soldiers in the Israel Defense Forces who served as combatants or in combat-support roles in the West Bank and the Gaza Strip. We proffer that the bodily experiences of women combatants disturb conventional international relations and hegemonic masculine war metanarratives that either abstract or glorify combat. These otherwise silenced narratives reveal juxtapositions of feelings of competence and vulnerability and shed light on the women’s struggle for gender integration in the military. We conclude the article with a reflection on the challenges facing researchers investigating war and terrorism.     

Why the “Sacred” Is a Better Resource Than “Religion” for Understanding Terrorism

The popular media and many in academia often overstate the role that religion, and its supposedly unique qualities, has played in recent acts of terror. In this article, I argue that the notion of religious violence is unhelpful and that there is a more useful concept that we can utilize to draw out the values and ideas that play a role in the move to violence in both religious and secular groups. From a series of case studies on religious and non-religious groups, I have drawn out an alternative framework for investigating and learning from the role that beliefs play in motivations and justifications for terrorism. This framework uses the concept of non-negotiable (or “sacred”) beliefs. It is as applicable to secular as it is to religious groups, and can show us much more about how such beliefs can contribute to violence.