马克思主义妇女理论中国化的百年流变探究

马克思主义妇女理论中国化就是将马克思主义的妇女理论与中国发展和中国妇女具体实际相结合的过程。马克思主义妇女理论中国化可使其更加适合中国妇女发展的国情,契合中国妇女解放的需要,解决我国妇女发展过程中面临的问题。伴随马克思主义中国化而推进的马克思主义妇女理论中国化已有百年历史,在此进程中,随着国情的变化,妇女理论的主题也发生着深刻的变化。立足以实践为基础的马克思主义辩证唯物主义和历史唯物主义视角,回答马克思主义妇女理论中国化从何而来、何以可能、向何而去的理论和现实问题,就需要从党的领导、人的全面发展、妇女理论中国化进程中的媒介、妇女理论中国化进程中的历史分期和妇女理论中国化的最新成果等五个维度,探究马克思主义妇女理论中国化的百年流变。     

论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。     

Harming America: Corporate Crime in a Context of Deregulation

ABSTRACT

Like many Republican presidential candidates before him, Donald J. Trump campaigned on a pro-business, anti-regulation platform, and since his election in November 2016, he has directed his administration to move forward with deregulation in many arenas, including consumer financial protections, environmental controls, and workplace safety among others. Past efforts to roll back regulations governing certain industries, such as the savings and loan and the mortgage industries, have had harmful consequences for the general public or for specific interest groups. In this study, we review what the Trump administration has accomplished with regard to deregulation to date. Then, based on past deregulatory fiascos, we theorize the harmful collateral consequences that may result from this most recent swing of the regulatory-deregulatory pendulum.     

Psychopathy and Female Gender: Phenotypic Expression and Comorbidity; A Study Comparing a Sample of Women Hospitalized in Italy's Maximum Security Facility with Women Who were Criminally Sentenced and Imprisoned,

Various studies have shown that women with psychopathy tend to commit crimes that are less violent than those of psychopathic men. The present study was designed to address the influence of psychopathy on the crimes committed by female offenders. A national sample of female offenders found NGRI or of diminished responsibility and at risk for criminal recidivism (OPG patients) was compared with a sample of female offenders who were convicted and imprisoned. Results of this comparison between the two groups of female offenders indicate that psychopathy is a transversal psychopathological dimension which may or may not be associated with other mental disorders. In both samples, the most commonly reported offenses among women with high PCL‐R scores were minor offenses, not particularly violent, but they appear to be related to typical psychopathic features such as superficial charm, pathological lying, and manipulation.     

Defenders of Freedom or Perpetrators and Facilitators of Crimes? Beyond Progressive Retreatism in the Trump Era

ABSTRACT

Heavily influenced by broad definitions of crime developed by a few pioneering critical criminologists, the main objective of this article is to provide evidence showing that the current Trump administration is a regime that commits crimes of the powerful and facilitates some types of interpersonal violence in private places. Special attention is devoted to direct and in-direct state-perpetrated violent crimes against women.     

中国特色社会主义法治理论:思想根基、主要特性与学科定位

中国特色社会主义法治理论作为中国特色社会主义法治体系的理论化表达,作为一种新型的理论形态,可以从三个方面来认知。首先,从思想源流来看,马克思主义法律思想是中国特色社会主义法治理论的思想根基。其次,从理论个性来看,中国特色社会主义法治理论的主要特性包括中国性、政治性与学术性。从学科定位来看,中国特色社会主义法治理论既是法学学科体系中的一个组成部分,同时也代表了法治理论谱系中的一种最新形态。把握中国特色社会主义法治理论的思想根基、主要特性与学科定位,既是创新和发展中国特色社会主义法治理论的前提,也是坚持和完善中国特色社会主义法治体系的前提。     

赫哲族伊玛堪代表性传承人生命历程研究——以尤文凤为个案

伊玛堪是赫哲族世代相传的民间说唱艺术形式,2011年被列入联合国教科等“急需保护的非物质文化遗产名录”。运用生命历程理论,结合观察和深度访谈法,选择省级赫哲族伊玛堪代表性传承人尤文凤为个案,考察其学习、传承伊玛堪的具体过程,提出伊玛堪的传承与保护既需要作为个体生命的代表性传承人发挥主观能动性,也需要政府、市场、专家学者、媒体等多种社会力量与其协同合作。     

Peace Pedagogy and Interpretative Frameworks of Distrust: State–Society Relations in the Colombian Peace Process

The Havana Peace Accords of 2016 sought to end five decades of internal conflict in Colombia. As well as disarming the FARC, they promise to bring state institutions to abandoned regions and enable citizen participation. However, there is an obstacle to this which has consistently been overlooked by Juan Manuel Santos' government: a chronic distrust in the state dating back to colonialism. This article draws on ethnographic research with the Colombian government's ‘peace pedagogy’ team, tasked innovatively with educating citizens about the Havana Accords and incorporating them in the co-production of peace. It shows that citizens' learning about state policies, and reception of state efforts to shape that learning, are filtered through pre-existing perceptions of the state: in Colombia, interpretative frameworks of distrust. This ethnography illuminates state–society relations in the Colombian peace process, offering implications for ongoing implementation of the Accords, and posing questions for other countries in transition, arguing that historically-constituted perceptions of the state should be taken into account when communicating government policies to society.     

The Role of Brand Orientation in Developing a Learning Culture and Achieving Performance Goals in the Third Sector Organizations

ABSTRACT

This study is first in nature to find the empirical evidence of relationship between brand orientation (BRO), learning orientation (LO), and its impact on Performance (PERF) of third sector organizations (TSOs) in Pakistan. A structured questionnaire was filled through non-probability snowball sampling method from more than 300 senior managers working in different cities of Pakistan. The structural equation model was used for the mediation by running smart partial least squares software. The results prove that organizations with strong BRO philosophy not only help to develop strong LO culture but also help in achieving organizational performance goals. The study also discussed practical implications, limitations, and areas of future directions.     

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

ABSTRACT

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.