Child Sexual Abuse Perpetrated by Women: Case Series and Review of the Literature

The literature on child sexual abuse (CSA) perpetrated by female sexual offenders (FSOs) is exiguous, and many studies have focused on judicial databases. The present retrospective study, instead, analyzed clinical and judicial data of a group of both victims and alleged FSOs, to additionally include women who have not been convicted by the criminal justice system, but who hold strong clinical suspicions of being perpetrators of CSA. The medical records and the Court files of 11 children and their eight suspected FSOs have been collected and critically reviewed in light of the literature to date. This approach allowed for a deeper understanding of the relationship between child and FSO. The authors hypothesize that the victims’ severe psychopathological outcomes were a result of a failure to develop appropriate attachments with their prospective caregivers, which could have been damaged by the pathological relationship with FSOs, who were the victims’ caregivers.     

税收结构改变的长期影响与转型特征

提高直接税比重是优化我国税制结构和调节收入分配的重要实现途径，但可能同时对经济增长和社会福利产生影响。当政府降低消费税，如果维持长期总税收不变，那么不管是提高工资收入税税率还是资本收入税税率，经济中的资本积累和生产规模都会有一定程度的缩减；从长期看，提高直接税比重会降低消费者福利，但是转型过程中可能会有部分代际受益。相比于提高资本收入税，提高工资收入税税率在长期给经济增长和消费者福利带来的负效应更为明显。     

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.     

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.     

我国卷烟消费与卷烟消费税调控

卷烟消费与卷烟消费税是关系到国民健康与国家财政收入的大事。本文分析了我国卷烟消费与卷烟消费税现状以及面临的挑战，并提出了卷烟消费税改革的建议。     

论我国刑事简易程序的效益与公正机制

效益与公正是刑事简易程序的两大价值目标 ,两者有一致性 ,也有冲突性。协调效益与公正的关系 ,应从刑事简易程序的设置初衷和本质入手 ,寻找两者的最佳平衡点 --效益优先 ,兼顾公正。为完善我国刑事简易程序的效益、公正机制 ,应扩大刑事简易程序的适用范围 ,并设置多样化的简易程序 ,同时在立法中规定最低公正标准 ,使刑事简易程序最低公正价值得以实现。     

完善我国税务行政审批制度初探

改革我国现行税务行政审批制度 ,应该遵循行政审批的基本法律规定和理论指导综合考虑历史、社会、法制等诸多方面的因素 ,从清理行政审批项目、设定规范审批、严格审批程序 ,实施分类管理等方面着手。     

To Wonderland Through the Looking-glass: Conceiving a Critical Legal Argument for Contractual Justice in the South African Law of Contract †

The aim of this paper is to identify the possible substructure (looking glass/es) of a critical legal argument for contractual justice (Wonderland) in the South African law of contract. South African contract law still fails, ten years after the constitutional transformation, to reflect the constitutional ideals of freedom, equality and human dignity in an acceptable manner. I argue that this disposition places a question mark over the legitimacy of contract law and marginalizes opportunities for the social change envisaged by the Constitution. The paper explores Duncan Kennedy’s Form and Substance-argument and indicates that the reluctance to accommodate these values may be attributable to the fact that the majority of role-players position themselves on the individualism/rules side of Kennedy’s continuum – a paradigm that perceives the law of contract as a body of positivistic rules to be applied neutrally and regardless of the social or socio-economic distortions its application may generate. In an attempt to move away from this traditional approach, the privileged paradigm is criticised. A typical CLS-approach is followed which employs sociology, psychological jurisprudence and game theory to criticise the law from outside the restrictive realms of law itself. Simultaneously, I attempt to illuminate the argument for a shift (step through the looking glass) to another paradigm. I conclude that our judiciary finds itself in a position similar to that of Plato’s prisoners in the cave and will not reach the point where they apply relevant (constitutional) values directly to contractual disputes. The State is thus responsible for infusing contract law with contractual justice, by implementing legislation to this effect in order to limit the hegemonic consequences of the judiciary’s obsession with freedom of contract and utopian rules, which fail in reality to further the ideal of justice. Paper presented at the Critical Legal Conference, 4 September 2004, London, UK. This paper is dedicated to the memory of the late Judge of Appeal, Mr. Justice P.J. Olivier. The paper is based on research conducted for the thesis in partial fulfilment of the degree LLD in the Faculty of Law at the University of Pretoria under the title ‘A critical legal argument for contractual justice in the South African law of contract.’ The degree supervisor is Professor Karin van Marle in the Department of Legal History, Comparative Law and Jurisprudence. The author wishes to thank the following persons for valuable deliberations and input: Karin van Marle, Graham Bradfield and Anashri Pillay. In addition, the author wishes to acknowledge and thank the University of Cape Town for financially supporting this research. †Paper presented at the Critical Legal Conference, 4 September 2004, London, UK. This paper is dedicated to the memory of the late Judge of Appeal, Mr. Justice P.J. Olivier. The paper is based on research conducted for the thesis in partial fulfilment of the degree LLD in the Faculty of Law at the University of Pretoria under the title ‘A critical legal argument for contractual justice in the South African law of contract.’ The degree supervisor is Professor Karin van Marle in the Department of Legal History, Comparative Law and Jurisprudence. The author wishes to thank the following persons for valuable deliberations and input: Karin van Marle, Graham Bradfield and Anashri Pillay. In addition, the author wishes to acknowledge and thank the University of Cape Town for financially supporting this research. apply relevant (constitutional) values directly to contractual disputes. The State is thus responsible for infusing contract law with contractual justice, by implementing legislation to this effect in order to limit the hegemonic consequences of the judiciary’s obsession with freedom of contract and utopian rules, which fail in reality to further the ideal of justice.     

法治的实现目标及其途径

法治社会的价值目标是追求民主、平等;法治的核心问题是约束、限制权力;法治国家的本质特征是体现民治;实现 法治化的基本途径是建立安全、方便、经济的参政方式。     

Prosecuting Domestic Violence without Victim Participation

This article explores the evidential challenges victim withdrawal presents in domestic violence cases. More specifically it examines innovative measures taken in the United States to overcome problems of proof typically associated with domestic violence prosecutions. These evidentiary initiatives have facilitated a shift towards so–called 'victimless' prosecution in the context of domestic violence which dispenses with victim participation. Drawing upon a 'freedom model' of criminal justice, this article examines whether recent developments in the United States might be emulated as a means of addressing the high rate of attrition in domestic violence cases in England and Wales.