保障会计信息真实性的法律思考

市场经济对会计信息具有依赖性。而原始凭证的质量严重制约着会计信息的真实性。本文认为经济业务的职能部门作为原始凭证的提供者,他们也应对会计信息的真实性承担责任,为此应当完善原始凭证的法律制度。     

法官:基层司法的主体——全国32个先进人民法庭法官的实证分析

32个先进人民法庭中广义上的法官是基层司法的主体,各人民法庭法官的数量与构成情况及其影响因素各有不同;法官的年龄普遍较年轻,性别上女性比率上升,其中有2个有特色的"女子法庭";法官根据法庭要求或个人追求均注重学历的提升;法官在工作中不断接受旨在提高职业素质、已形成制度化的各种形式的业务培训并各有成效。这些先进人民法庭的法官有一些共同的特点,如整体素质高,单位及个人均重视专家型法官的培养,法官学习内容与法庭特点相适应,社会变迁使男性、阅历等传统的优势式微等。同时法官队伍建设中也可能存在过度追求学历的形式主义等问题。     

Trust in the Police in Rural China: a Comparison Between Villagers and Local Officials

Although the past decade has witnessed the rise of studies on Chinese evaluations of the police, rural villagers’ assessments of the police remain under-researched. Drawing upon performance theory and survey data from China’s countryside, this study tested whether variations in satisfaction with government performance and life are linked to villagers’ and officials’ trust in county and local/town police. We found that villagers displayed lower levels of trust in the police than local officials. Higher satisfaction with government performance and integrity were associated with greater trust in county police among both villagers and officials. Villagers’ greater satisfaction with crime control and safety led to their stronger trust in both county and town police, but such satisfaction was not significantly related to officials’ trust in both levels of police forces. Rural residents’ generalized trust and particularized trust were associated with a greater likelihood of viewing the police as trustworthy. Meanwhile, female respondents, both villagers and officials, and higher-income officials were more likely to view the police as trustworthy. Directions for future research and policy are discussed.

     

Perceived risk of crime: A tale of two immigrant groups in Metro Detroit

A particular source of anxiety for many immigrants is personal safety. This study examines the levels and correlates of perceived risk of crime among two understudied immigrant groups, Arab and Chinese immigrants, who resided in an understudied geographic area, the Detroit metropolitan area. Results suggested several universal and immigrants-specific correlates that are significant predictors of Arab and/or Chinese immigrants' perceptions of crime, including self-defense ability, police effectiveness, neighborhood collective efficacy, language proficiency, expectation of U.S. crime condition prior to arrival, and perception of home society crime. Implications for future research are discussed.     

Attitudes toward police response to domestic violence: a comparison of Chinese and American college students

Domestic violence has emerged as a worldwide concern since the 1970s. Although a substantial amount of efforts have been devoted to assessing various aspects of domestic violence, a relatively small number of studies have empirically examined factors that shape public attitudes toward police response to such incidents. Even rarer is investigating the topic from an international, comparative perspective. Based on survey data gathered from approximately 550 college students in China and the United States, this study analyzes the effects of background characteristics, personal and vicarious experiences of crime, and perceptions of gender roles and violence on attitudes toward proactive and traditional police response to domestic violence. Compared to their American counterparts, Chinese students were less likely to favor proactive response and more likely to support traditional response. Chinese and American students' attitudes toward police response to domestic violence were shaped by some different and common factors. Implications for policy and future research are discussed.     

Police Legitimacy and Citizen Cooperation in China: Testing an Alternative Model

Past research has identified several mechanisms of promoting citizen cooperation with the police, with Tyler’s process-based policing model being one of the most frequently tested frameworks in this line of inquiry. Using data collected from a large sample of residents in a large Chinese city, this study assesses an alternative model of Tyler’s work proposed by Tankebe (2013), positing that police legitimacy, embodied in four aspects of procedural justice, distributive justice, effectiveness, and lawfulness, affects people’s obligation to obey the police, which further influences their cooperation with the police. Results from second-order confirmatory factor analysis and structural equation modeling analysis suggested that Tankebe’s work is supported by the Chinese data. Implications for future research and policy are discussed.     

Arab Americans’ Opinion on Counterterrorism Measures: The Impact of Race,Ethnicity, and Religion

While domestic and international terrorism have become the focal concern of the U.S. law enforcement and intelligence agencies, little is known about Arab Americans’ attitudes toward counterterrorism policies that center on aggressive law enforcement practices. Using survey data collected from 810 Arab Americans, this study reported the general pattern of support for antiterrorism measures, including surveillance, stop and search, and detention, and examined the effects of race, ethnicity, and religion on measures targeting the U.S. citizens generally and Arab Americans specifically. The results revealed that the majority of Arab Americans showed weak to modest support for aggressive law enforcement practice, especially those targeting Arab Americans. Arab Americans’ attitudes toward antiterrorism measures were significantly related to their ethnic identities and religion with those who identified themselves as Arab Americans and Muslim showing less favorable attitudes toward counterterrorism measures. Arab Americans’ confidence in the federal government was also found to be positively associated with support for antiterrorism practices. Implications for research and policy are discussed.     

Preferences for Police Response to Domestic Violence: A Comparison of College Students in Three Chinese Societies

While a large amount of research has been conducted in the West on domestic violence related issues, only a small number of studies have focused specifically on Chinese societies. Using survey data collected from Beijing, Hong Kong, and Taipei, this study compares college students’ preferences for traditional and proactive police intervention into domestic violence and assesses the determinants of such preferences in the three Chinese societies. The findings indicate that Hong Kong students showed the highest level of support for traditional police response, followed by students in Beijing and Taipei, while students in Taipei displayed the strongest preference for proactive police response, followed by students in Hong Kong and Beijing. College students’ preferences for traditional police response were shaped mainly by their locality, whereas their preferences for proactive police intervention were influenced chiefly by their attitudes toward violence and gender roles. Directions for future research are discussed.     

Citizens’ perceptions of the courts: The impact of race, gender, and recent experience

This study examined the influences of race, gender, and recent court experience on citizens’ perceptions of the courts in their communities. Using national survey data collected in 2000, this research assessed variation in perceptions of the courts along four dimensions: differential treatment, fair procedure and outcome, concern and respect, and overall evaluation. The results showed that racial minorities, including Blacks and Latinos, were more likely than Whites to have negative attitudes toward the courts. While race is generally a better predictor than gender, the interaction between gender and race is important in understanding citizen’s perceptions of the courts. Citizens who have recent personal contact with the courts tend to rate the courts less favorable than those who have no recent contact. Citizens’ opinions of the police and equal opportunity are also significantly related to their perceptions of the courts. Implications for policy and future research are discussed.     

The Impact of Media on Public Trust in Legal Authorities in China and Taiwan

Literature on public perceptions of legal authorities in Chinese societies has been accumulating, yet a critical line of inquiry is missing, regarding the effects of the media. Relying on two nationwide samples, this study examines: (1) to what extent do Chinese and Taiwanese citizens trust their police and courts; and (2) how does media consumption influence Chinese and Taiwanese trust in police and courts, after controlling for a range of individual demographic, experiential, attitudinal, and locality variables? Results show higher levels of trust among Chinese than Taiwanese. Chinese trust their courts more than the police, but Taiwanese trust their police more than courts. Media exposure variables have limited effects on public trust in legal authorities. While frequency of consumption of television, newspaper, and the Internet does not influence Chinese or Taiwanese trust, exposure to foreign news lowers Chinese trust in legal authorities. Trust in media is closely connected to trust in legal authorities.