The Value of Waiting in Lawmaking

Political actors and legislative bodies often invoke net present value calculations to support proposed legislative change. This paper explores the idea that adopting a law is like investing in a productive asset to identify possible misleading applications of net present value calculations. Investment involves incurring a present cost in the expectation of future benefits. Legal systems can be regarded as making investment decisions when incurring present lawmaking costs that will generate benefits over time. Lawmaking investments share, in varying degrees, three important attributes with other investment decisions. First, lawmaking costs cannot be recovered if the enacted rules prove to be ineffective or undesirable at a later time. That is, lawmaking investments are partially or completely irreversible. Second, there is often uncertainty over the future benefits of the legislation. Chosen rules may prove ineffective or changes in the social or economic circumstances may render them obsolete over time. Third, like any investment decision, timing is an issue for lawmakers to determine: lawmaking innovation or revision of current rules can be postponed. Often delays in such investment decisions come at a cost, given the forgone benefits of the investment in the immediate future. This paper focuses on the value of waiting in lawmaking, illustrating the interaction among the above factors in identifying the conditions that determine the optimal timing of legal intervention. The basic model is followed by two extensions. In the first extension, we allow for some learning and informational benefit from the immediate implementation of the new law. In a second extension, we allow for political time preference to affect the lawmaking choice.     

财务管理中税收筹划的理论探讨

财务管理作为企业管理的子系统,在实际运作中需要考虑多种因素,随着研究的深入,税收筹划对于纳税人的意义和作用越来越重要。税收筹划在财务管理中的应用主要表现在融资过程、投资过程、经营过程和收益分配过程中。     

Individual and collective justice and injustice: Implications for intergroup conflict

This paper focuses on the combined impact of individual and collective justice and injustice on intergroup conflict. The basic premise is that an adequate understanding of the course of intergroup relations requires knowledge not only about relevant conditions on the intergroup level, but also about the intragroup conditions that might predispose each group to assume a particular type of social orientation. It is assumed that an individual is more dissatisfied when both s/he and her/his group are unjustly treated than when only either one is. The consequences of different combinations of justice and injustice for the individual and his/her group are specified for the intensity of conflict between two groups. Sixteen intergroup scenarios are first derived and rank-ordered, via three assumptions, in terms of how aversive they are likely to be from the perspective of one of two interacting groups. The viewpoints of both groups are then taken into account in an attempt to make predictions about the potential for and intensity of intergroup conflict.     

会话中话题转换的关联性解释

本文旨在从认知语用学的角度,运用关联理论对会话中话题转换现象的理解过程进行分析.分析表明:话题转换的“不关联“是存在于语义层次上的,而在语用层次上,话题转换的两个话题之间存在最佳关联.这种关联性不取决于建立在话语语言意义上的前提,而存在于明示交际行为本身.     

攻防态势与政治联合的最佳规模

赖克认为,在零和游戏中,政治联合会自动生成能够确保获胜的最小规模,即政治联合的最佳规模,但这一理论很难解释1991年海湾战争和2003年伊拉克战争期间美国领导的政治联合在规模上存在的巨大差异。本文认为,攻防态势与政治联合的规模之间存在重要联系。防御型政治联合旨在制衡威胁,政治联合背后的基本逻辑是威胁平衡,政治联合的规模一般较大;进攻型政治联合多是为了追逐利益,其构建的内在逻辑是利益平衡,政治联合的规模一般较小。     

布雷顿森林模式的改革研究

布雷顿森林模式是一种基本投票权和加权投票权相结合的加权表决制度,它存在许多问题。解决方法有:赋予发展中国家更多的与其地位和作用一致的投票权,增加基本票在总投票权中的比重,采用集团投票制,各机构改革分开进行,并应有独立的份额分配公式,选择合理的参数和权重,改进GDP的计算方法,以上这些都要纳入法制化轨道。发展中国家对待改革要讲究策略,谨慎看待已取得的改革成果,对改革的渐进性和艰巨性要有充分认识,建立发展中国家之间的协调机制,发展本国经济,增加综合国力。     

论基层司法职权的优化配置与运行——以中部某基层法院法官办案专业化分工的样本为视角简

基层法院不存在运行专业化合议庭的制度和资源基础,面对案多人少的巨大压力,中部某基层法院民一庭推行法官办案专业化分工实践,据此数据统计对比,分析了基层法院推行民事审判专业化分工的成效及不足在此基础上,论证专业化分工的价值内涵,提出完善民事审判专业化分工的路径：要科学合理均衡分案,完善多样化审理机制;要提升人民陪审员的参审能力和水平;要加大培训力度,适当进行法官轮岗;要建立完善相适应的审判考核管理评价机制,提高一线法官的办案能动性.     

论检察机关诉讼职能与监督职能的优化配置

近年来,我国有部分检察机关在职能配置方面做出改革,将诉讼职能与监督职能进行不同程度的分离。两职能的分离可以在一定程度上减少检察机关作为控方当事人和中立监督者之间的角色冲突,提升內外监督的适用效果。但在实践中,两职能在功能和运行上都难以分离,即使分离也会导致诉讼效率上的问题。因此,我们应正视检察机关职能配置改革中的局限性;坚持以诉讼职能为主,监督职能为辅的基本原则;在原运行模式的基础上,采取将一部分职能适度分离的优化进路;不同层级检察机关可结合各自特点,采用不同的职能配置模式。     

规范说之本质缺陷及其克服——以侵权责任法第79条为线索

通过解读侵权责任法第79条,不难发现受害人需要就加害人"违反管理规定,未对动物采取安全措施"这一要件承担证明责任。这种不合理分配证明责任的原因,在于解释者自觉或者不自觉地采用"规范说"理论。该理论在解释方法上以文义解释为主(偶尔采体系解释)。这一方法论上的局限引发了其他诸多问题,当被视为该理论的本质缺陷。当该理论被用于未考虑证明责任问题的实体法规范时,必然导致不合理的证明责任分配。对此的解决之道是,克服方法论上的局限,引入以规范目的为导向的体系解释方法,重新解读法条之间的意义关联,以确定法规范应然的"请求原因-抗辩-再抗辩"要件。这不仅有利于恰当解决证明责任问题,而且有助于证明责任理论的发展以及法解释学的进步。