No Accounting for Tax Avoidance

In the 2010–15 Parliaments, the UK House of Commons Committee of Public Accounts held hearings and investigated some of the operations of the tax avoidance industry. Its reports have been highly critical of the role of big accountancy firms in designing, marketing and implementing tax avoidance schemes which have enabled their clients to avoid taxes. The Committee's recommendations set a reform agenda but drew a lukewarm response from the government. An examination of the Committee's reports provides an indication of the trajectories of future debates and policies.     

法官精英化与法学继续教育

法官不是一个大众化的职业 ,而是一个精英化的职业。法官的精英化意味着司法主体的现代化 ,它是评判一个国家的司法是否现代化的重要指标。法官精英化与否是决定我国司法改革成败的重要因素。法学知识的不断更新、普通法学教育的不足和我国现职法官的素质状况必然要求我国在实现法官精英化目标时应加强法学继续教育 ,实现法学继续教育的制度化与法制化。     

刑事程序中法官与鉴定人事实认知的冲突

当今时代科技与法律的关系尤为密切,在刑事诉讼中表现为具备最终事实认定权的法官日益面临着鉴定人科技知识的挑战,因而其事实认知权存在被分享的危险.对于这一问题人们关注甚少,面对该困境法官应通过如下策略对之回应:对鉴定人可靠性进行审查;加快鉴定人及其机构之间的竞争、进行适当的责任追究来保证鉴定人作出可靠的鉴定结论;通过程序处理疑难的科学鉴定.     

谈汽车主动安全性的人机因素及事故回避

汽车驾驶员系统作为典型的人机系统,其安全性取决于人车的协调,尤其是能够防止事故发生的汽车主动安全性,更是受到人机因素的影响和制约。许多交通事故是由于人的行为能力达到极限所引起的,在开发汽车主动安全技术时,应首先掌握人车系统的特点,特别是人的生理、心理极限和行为特征,才能开发出适合人的特性的安全装置,提高汽车的安全性。     

死刑案件第三审程序的几个基本要素

死刑案件第三审程序是权利型审判程序,其基本要素也要相应地做出符合权利型运作的规律要求。中、高级法院的法官参与三审合议庭审判有其合理性和科学性,排斥了非专业人员参与案件的审判,提起第三审程序的主体应包括被告人及其辩护人和检察机关。合议庭审理上诉案件的审理范围不必局限于事实审或法律审,应坚持诉审一致原则,充分体现对当事人权利的尊重和现实救济。     

略论美国现实主义法律思想的兴起

美国现实主义法律思想是在特定的时代背景下,以实用主义哲学为理论基础而兴起的。它的主要主张是:依据不断变化的社会需要来变革法律制度。现实主义法律思想既认可立法机关的立法权威,又赞成适度的“法官造法”。现实主义法律思想的兴起在美国法制史上具有广泛而深远的历史影响,对其他国家的法制建设也有重要的借鉴作用。     

中国法官职业化改革的立场和策略

法官职业化是中国司法改革和发展的重大主题之一,处理这样一个宏大而复杂的问题,需要在理想和现状、目标和方法方面进行艰难的立场选择和策略安排。本文选自作者近年来发表的相关文章,以探讨法律职业在法治社会中的合理定位开篇,以《法官法》与法官的职业化进程收尾,其中论及中国法官职业化改造过程中的一系列备受关注的问题。     

Unpredictable and monetized contact with the police: Race,avoidance behaviors,and modified activity spaces

Exponential growth in order maintenance policing and associated misdemeanor sanctions have led to disproportionate consequences for people of color. Using data from qualitative interviews with individuals in the metropolitan St. Louis, Missouri, region, the current study documents the racialized and monetized nature of police contact. This work extends extant scholarship by considering how minor contact with the police shapes individual avoidance behaviors and activity spaces, places where people work and live. We consider how the combination of monetary sanctions, warrants, incarceration, and overpolicing in the region affects avoidance behaviors, particularly for people of color. Our findings suggest that the frequently unpredictable nature of police contacts and the parochial and often profit-focused structure of policing organizations in the region leads individuals to modify the ways in which they move through the region and, for some, to isolate. Narratives reflect the need for constant calibration of behaviors and decisions, as well as the legacy that police contact and monetary sanctions can have on everyday routines.     

Support seeking,system avoidance,and citizenship: Social safety net usage after incarceration

Scholars have long described the American penal state and welfare state as joined by a common logic of social marginalization. But researchers have only recently begun to explore how the individuals who pass through the carceral system also interact with welfare state programs. Using data from the National Longitudinal Survey of Youth 1979, in this article, I explore how formerly incarcerated individuals make claims on the welfare state and how participation varies across social programs and states, as well as by race, drawing on theories of social welfare rights-claiming and system avoidance. In so doing, I provide the first nationwide estimates of the extent to which previously incarcerated adults use social safety net resources. I find that participation in welfare programs varies with incarceration history, program structure, and race. Rather than finding patterns consistent with system avoidance, I find that previously incarcerated White Americans seem to engage in active rights claiming, participating in public assistance programs more than similarly eligible never-incarcerated counterparts. All formerly incarcerated individuals, however, have limited access to more generous social insurance programs, and the shift to an increasingly employment-based social safety net seems likely to further limit access to the welfare state for the growing population of Americans leaving prison.     

Examining the risk reduction strategies of actors in online criminal markets

Research examining offender risk reduction strategies within illicit markets focus primarily on those operating in the real world for drugs and stolen goods. Few have considered the strategies that may be used by individuals in virtual illicit markets that are hidden from public view. This study addresses this gap through a grounded theory analysis of posts from 10 Russian and three English language web forums selling stolen data to engage in identity theft and fraud. The findings indicate that buyers employ multiple strategies to reduce their risk of loss from unreliable vendors, along with resources provided by forum administrators to manage relationships between participants. The implications of this study for law enforcement and offender decision-making research are also discussed.