From Rai stones to Blockchains: The transformation of payments

Computer technology has dramatically changed the marketplace, including the way we make payments. Electronic access to funds expands liquidity and the relationships within payment networks allow strangers to build bridges of trust, increasing trade and human interaction. But electronic payment channels have also presented new challenges in security and privacy, including new forms of criminal behavior and tax avoidance for governments to address. This essay outlines some of the legal, social, and technological implications from this transformation of payments and assesses future challenges in the electronic payments frontier.     

对我国烟草管理体制改革的思考

站在提升我国烟草行业竞争力兼顾社会福利的角度 ,烟草行业营运管理体制改革的整体方向应该是 :规范政府管制以减少直接行政干预 ,建立烟草市场竞争机制以强化竞争 ,严格烟草产品质量标准控制以维护社会福利     

Procedural goods in a democracy: How one is treated versus what one gets

There are four classes of procedural goods, each of which is an appropriate ground for answering the question: “Is this a fair procedure?” (i) It is unfair not to treat a person with dignity; the dignity goods are self-respect, personal control, and an understanding of the procedures that determine relevant outcomes. (ii) It is unfair to impose upon a person heavy (net) costs, such as overburdened cognitive capacities and high information costs, excessively painful interpersonal conflict, threats beyond those inherent in the situation, and humiliation. (iii) It is unfair to disregard (but not necessarily to violate) the person's own sense of justice, the codes of honor and practice of his own group and culture. And, of course, (iv) it is unfair to use a procedure that does not have the highest probability of achieving distributive or retributive justice. Few of the standard articles of democratic theory (e.g., liberty, equal treatment before the law, rights, and sharing of power) offer sufficient protections for the first three of these procedural goods.     

浅议诱惑侦查

诱惑侦查作为一种侦查策略容易被滥用。对于其立法性也有争论。故此,应从立法上、司法上和监督机制上对诱惑侦查进行规制,以对社会和公民进行保护。     

解释学方法论与现代西方心理学

纵观西方心理学百年发展史,解释学对现代西方心理学尤其对理解心理学和精神分析学有着巨大的影响,特别是对现代西方心理学具有方法论的指导意义,主要体现在：以“文本”为对象,以理解和解释为方法,重视整体性和历史制约性原则等四个方面。解释学方法论作为西方心理学方法论的“第三势力”,支持了人文科学倾向的心理学的发展,但同时它自身又具有浓厚的主观主义和非理性主义的色彩     

由"淫秽性"谈规范构成要件要素认定的实体及程序路径

"淫秽性"属于规范的构成要件要素,规范的构成要件要素是故意的认识因素.欠缺"淫秽性"认识的认识错误属于事实错误,阻却故意,不构成淫秽物品犯罪.应该在将淫秽物品犯罪的法定最高刑大为降低的前提下,将欠缺"淫秽性"认识的证明责任分配给被告承担.     

The Role of Epistemic Cognition in Adolescent Identity Formation: Further Evidence

Following Boyes and Chandler (1992), it is investigated how adolescents’ epistemic understanding relates to the process of identity formation. In a cross-sectional as well as longitudinal study, identity status scores of diffusion, foreclosure, moratorium and identity achievement as assessed by the Extended Objective Measure of Ego Identity Status were analyzed as a function of adolescents’ epistemic stance, while simultaneously taking into account individual differences in identity processing styles. The cross-sectional sample was composed of 200 German adolescents from Grades 7, 9, 11, and 13 (mean age: 16.2 years, SD = 2.41). The longitudinal study consisted of 134 participants (mean age at retest: 16.5 years, SD = 1.7) and covered a time interval of 18 months. Findings confirmed the view that the development of epistemic cognition contributes to adolescent identity formation. Specifically, the development of a multiplistic epistemic stance predicted higher moratorium scores, whereas the more advanced evaluativist epistemic position contributed to identity achievement over time. These effects were not due to individual differences in identity processing style.     

国际纳税主体避税问题分析简

国际纳税主体作为国际税收法律关系中纳税的一方,在利益的驱使下,不仅要考虑如何降低成本,而且要考虑如何降低税负.在减少税负的多种选择中,避税被认为是一种最为“安全”和“保险”的方法.随着国际化和跨国公司的迅猛发展,国际税收领域内的避税现象也越来越严重,各国针对国际纳税主体进行国际避税所采用的各种方法,通过单边立法和国际协调规制采取相应的措施加以限制.我国2008年1月1日实施的《企业所得税法》,第一次从法律层面对反避税进行了全面细致的规定.     

Co‐enforcing Labor standards: the unique contributions of state and worker organizations in Argentina and the United States

Labor inspection is a central response to the tremendous gap between formal regulations and outcomes for workers throughout the world. Scholarly and policy debates on labor regulation have focused on improving the targeting of enforcement, changing strategies of street‐level agents, and creating private alternatives to state regulation. This paper argues that these proposals, while important, fail to systematically incorporate the potential contributions of worker organizations and, as a result, overlook opportunities for co‐enforcing labor standards, a key element of labor inspection. By contrast, we develop a framework to analyze the relationships between worker organizations and state regulators that underpin co‐enforcement. We ground this framework empirically in comparative cases, set in Argentina and the United States, presenting two cases of co‐enforcement in highly different institutional contexts. In so doing, we seek to illuminate key attributes of labor inspection and guide attempts to enhance enforcement by forging partnerships between regulators and worker organizations.     

论卧底侦查法律规则的构建

卧底侦查作为一种有效侦破有组织犯罪的侦查手段,在我国的侦查实践中运用广泛,但我国立法上与卧底侦查相关的法律规制却仍是一片空白。随着诉讼观念的更新,卧底侦查所暴露出来的问题也越来越受到人们的关注。由此,有必要切实加强卧底侦查的立法规制,建立完整的法律体系。