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。     

重特大生产安全事故赔偿过程中的政府职能

近年来,有些地方人民政府在处理重特大生产安全事故的过程中,就受害人的民事赔偿事宜采取了诸多举措,如决定赔偿金额、支付赔偿金或综合帮扶资金等。这些举措虽可使受害人获得及时、适当甚至高额的赔偿,但同时也会影响我国基本的法律秩序、限制当事人的民事处分权利、导致社会不公,有时还可能成为地方有些官员平息民怨、为自己开脱政治责任的方式。尽管如此,地方人民政府适当介入重特大事故民事赔偿事宜有其必要,只是应在法制的框架内运作,主要发挥督促、协调和配合三大功能。     

理性对待企业社会责任——兼评我国《公司法》中的企业社会责任条款

通过对我国《公司法》中的企业社会责任条款的实证分析表明,企业社会责任不是空洞的宣言,它的价值理念蕴涵在《公司法》中,通过相关的条款予以体现.对企业社会责任不应该只进行纯理论性的法条解读,有必要将其与实体意义上的惩罚权联系起来,做到理性的对待企业社会责任,以推进企业社会责任在我国的实施.     

对我国建立被害人国家补偿制度的立法思考

犯罪被害人的权利救济是现代人权保护的一个重要问题。当被害人遭受犯罪行为侵害而又难以得到充分赔偿时,为保护被害人权利,彰显社会公平,应当由国家给予一定的物质补偿。结合我国国情并借鉴国外的经验,应尽快建立我国的被害人国家补偿制度。     

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.

刑法因果关系与刑事责任

刑法因果关系与刑事责任的关系 ,直接关系到刑法因果关系在刑法体系中的正确定位。刑法因果关系本身并不直接说明刑事责任的有无及大小 ,而是存在一种影响刑事责任的具体的运行机制 ,从刑事责任的功能以及刑法因果关系在实践中的运行角度看 ,刑法因果关系通过其运行机制 ,对刑事责任的质与量都提供客观基础     

Conceptualising corporate community development

Globally there is an increasing focus on the private sector as a significant development actor. One element of the private sector’s role emphasised within this new focus has been corporate social responsibility (CSR) activities, whereby the private sector claims to contribute directly to local development. There is now a substantial body of work on CSR but it is a literature that is mostly polarised, dominated by concerns from the corporate perspective, and not adequately theorised. Corporations typically do development differently from NGOs and donors, yet the nature and effects of these initiatives are both under-researched and under-conceptualised. In this paper we argue that viewing CSR initiatives through a community development lens provides new insights into their rationale and effects. Specifically we develop a conceptual framework that draws together agency and practice-centred approaches in order to illuminate the processes and relationships that underpin corporate community development initiatives.     

How irresponsible are rising powers?

Rising powers like Brazil, China and India have recently made significant gains in their capabilities as states. Therefore many IR scholars are claiming that these powers must now contribute more to the provision of global public goods like a clean environment, free trade and human rights. This article will argue that reasonably democratic international political discourses are another global public good whose greater supply is sorely needed and that rising powers are having a positive impact on the creation of such discourses. Thus rising powers are not behaving as irresponsibly as many IR scholars assume.     

Fair Trade and justice: a comment on Walton and Deneulin

In this article we first point out that the different conceptualisations of Fair Trade, which are sometimes analytically contradictory, actually form a coordinated set. Understanding the Fair Trade project is impossible without taking these interlinked conceptualisations into consideration. Second, this set basically forms a mechanism of structural, institutional and moral reforms that guide actions. In this way Fair Trade sets out to produce less injustice than is usually the case with the structures and institutions that govern conventional trade. Nevertheless, it does not try to define what a just society is or even to perfectly define ‘fair trade’. This implies the adoption of a comparative justice angle. It is precisely by linking comparative individual situations with the structures that produce these situations that relative justice can find its strength and purpose.     

略论行政违法的概念及其构成要件

行政违法是指行政主体及行政公务人员违反行政法律规范但尚未构成犯罪而应当承担行政责任的行政行为。其构成要件包括:主体为行政主体及行政公务人员,所侵害的是受行政法律规范所保护的行政关系,实施了违反行政法律规范的行为,实施行政违法行为时主观上有过错。探讨行政违法行为,对于追究行政主体及其公务人员的法律责任,推进依法行政、建设法治政府等具有重要意义。