论我国税法体系的改革

我国税制改革以来,新税制取得了一定的成功并促进了经济的发展,但是在世界经济大融合的今天,随着市场经济的发展,逐渐暴露出一些问题。本文拟通过对现行税法体系的分析,提出了一些自己的观点和建议,指出了完善的税法体系对经济的促进作用,阐明了作者对税法体系的认识和思路。     

卡夫卡:建立在求真基础上的正义诉求

卡夫卡是深邃的思想家，也被看作是一位存在主义哲学家。诉求正义和揭示生存状况之真实是其作品的两大主题，这两方面互为逻辑支点，前者为目标，后者是路径。他怀着人道的热忱，渴求人间正义；他以冷峻的眼光，揭示真实，警醒众人，辨明歧途。他对存在主义的贡献，就在于对生存真实的深度察觉。     

An enquiry into the ethical efficacy of the use of radio frequency identification technology

This paper provides an in-depth analysis of the privacy rights dilemma surrounding radio frequency identification (RFID) technology. As one example of ubiquitous information system, RFID has multitudinous applications in various industries and businesses across society. The use of this technology will have to lead to a policy setting dilemma in that a balance between individuals’ privacy concerns and the benefits that they derive from it must be drawn. After describing the basic RFID technology some of its most prevalent uses, a definition of privacy is derived in the context of information systems. To illustrate current attempts at controlling the undesirable side effects of RFID, Lessig’s cyberspace framework is presented. It is found that each of Lessig’s components is inadequate at preventing individual privacy violations in RFID. The main focus within this framework is on the norms of society. The social norm mechanism that addresses privacy issues in cyberspace is the Fair Information Practices Principles (FIPP). After an analysis of these principles, it is posited that the FIPP only deal with procedural justice issues related to data collection and omit distributive and interactional justice reasoning related to the actual beneficial and detrimental outcomes to the individuals whose data is being obtained. Thus, RFID is presented in the context of the tension between the many benefits that are provided by the technology in social exchanges, and the risk it carries of the loss of privacy. The new, expanded framework recognizes both sides of the issue with the ultimate goal of providing a greater understanding of how privacy issues can be addressed with RFID technology.     

Do perceptions of being treated fairly increase students’ outcomes? Teacher–student interactions and classroom justice in Italian adolescents

In this study, we have investigated the associations between the students’ perceptions of teachers’ interpersonal behaviour and some school outcomes – namely, academic achievement, learning motivation, and a sense of class belonging – considering the mediating role of classroom justice. Moreover, the impact of the school type was analysed. The research was performed on a population of 614 Italian students enrolled in 2 different types of secondary school, one with an academic orientation, the other with a vocational orientation. Structural equation modelling (SEM) was used to see the effect of the teachers’ behaviour on the dimensions of justice (i.e., equality, equity, needs, and interpersonal) and that of all these variables on academic achievement, learning motivation, and class belonging. The mediation role of classroom justice was confirmed by the analyses, and so was the impact of the school's orientation. Limitations to the study and future research ideas have also been outlined.     

师旂鼎铭文集释及西周军法审判程序窥探

西周时期没有专门的法律条文,师旂鼎铭是一篇涉法铭文,其中涉及到的犯罪是战时违抗军命罪,作为军法判例,它可以反映出当时军法审判的一些程序,我们在对铭文进行集释的基础上,总结出这次军法审判的程序,这有助于我们了解西周时期的军法情况。     

现代产权制度与国有企业产权的法律界定

自法人财产权的概念在我国提出以来,很多学者都进行了探讨,但由于传统民法理论的局限性,使得在立法上和理论分析上都陷入了困境。本文尝试用经济法学理论和法律经济学理论来剖析现代产权制度下的法人财产权,认为股东在出资以后,对投入公司的财产归属感日益淡薄,其所关心的是利润的最大化。公司作为股东获取利益的“平台”,在追求经济利益最大化的同时,还必须正确处理受经济法调控的法人财产权与效率、公平的关系。     

Pity and Justice in Rousseau's Emile: Developing a Concern for the Common Good

Scholarly accounts of the training of pity in Jean-Jacques Rousseau's Emile focus on how Emile's tutor activates the psychological mechanisms necessary for the feeling of pity in book 4 of the text. This account is inadequate, for it fails to show how Emile acquires the evaluative ability to make the judgment about who deserves pity as well as the willingness to adjudicate his own and others' interests. In this article, Wing Sze Leung argues that books 1 through 3 lay the foundation by developing in Emile the attitudes and dispositions that guide him in his judgment-making about which kind of life he should pursue. Books 4 and 5 then develop Emile's ability to make interpersonal judgments of pity through habituated practice. By gradually cultivating Emile's sensitivity to the potential conflict between his self-interests and others' well-being, as well as the resolution to refrain from infringing on others' interests and to pursue the common good, Rousseau's long-term educational project molds Emile's disposition to act as justice demands. The article concludes with a brief response to some criticisms about Rousseau's educational project.     

试论社会公平保障体系的完善与贫富差距的缩小

我国社会主义经济的快速发展给国家带来了强盛和人民生活水平的大幅度提高,与此同时贫富两极分化也日趋严重。借鉴国外发达国家经验,在社会保障方面,从我国的实际出发,基于立法、税收、保险、社会救助和社会公益等方面提出可行性的建议。尤其在缩小贫富差距方面,提出政府要加大对经济落后地区的投入和扶持,同时要打破行业垄断,建立健全劳动力市场的就业平台,对低收入家庭加大帮扶的力度。从而缩小贫富差距,促进社会的公平与和谐,实现伟大的中国梦。     

论刑事审判中的传媒监督

随着网络技术的飞速发展,传媒监督对我国社会生活产生了重大影响,刑事司法亦不能例外。适度的传媒监督在遏制司法腐败、促进司法公正方面发挥着重要作用,但传媒监督过度介入刑事审判会影响审判之独立、公正及权威。当然,这并不等于说我国的传媒监督已趋成熟,其对刑事审判的监督过度了,相反,我国的传媒监督极不发达,只是由于我国正处于社会转型时期,许多制度不健全、立法存在盲区,规范落实不到位而使然。所以,如何进一步的规范传媒监督进而使其更好的发挥监督作用则至关重要。