试论刑罚的目的

刑罚的目的是国家建立刑罚制度的出发点和最终归宿,是刑法理论中的一个重要问题。因此,研究刑罚的目的并且科学地揭示刑罚目的的内涵,对于建立健全国家的刑罚制度,具有重要的现实意义。     

单位犯罪死刑立法探研

单位犯罪死刑立法是指单位犯罪中自然人的死刑立法。我国刑法中单位犯罪死刑立法涉及19个罪名，包含两种立法模式：同等原则与区别原则。文章认为应采取同等原则的立法模式，但不赞同单位犯罪中为自然人配置死刑。建议取消刑法中13个单位犯罪的死刑。     

一种基于遗传算法求解车间调度问题的优化方法

遗传算法是解决车间调度问题的有效方法之一。但在构造适应度函数时由于调度问题诸多的束条件使得直接求解十分困难。罚函数法将约束条件加到目标函数上，变有约束为无约束．能较易求解该类问题。     

Identifying terms of trade shocks in a developing country using a sign restrictions approach

Using annual data for Botswana from 1960 to 2012, we examine the responses of macroeconomic variables to four generalized positive terms of trade shocks – global demand, globalizing, sector-specific and global supply. A sign-restricted structural vector autoregression model with a penalty function is estimated to identify the four possible shocks. While positive global demand and globalization shocks are both expansionary, they have opposite effects on inflation. A positive commodity market specific shock dampens real GDP growth and is inflationary, suggesting a possible Dutch disease response. A negative global supply shock suppresses both output growth and inflation. All but the last shock leads to a significant declining interest rate. Monetary policy contraction is recommended for the first shock and expansion for the others.     

Shrinkage Estimation Strategies in Generalised Ridge Regression Models: Low/High-Dimension Regime

In this study, we suggest pretest and shrinkage methods based on the generalised ridge regression estimation that is suitable for both multicollinear and high-dimensional problems. We review and develop theoretical results for some of the shrinkage estimators. The relative performance of the shrinkage estimators to some penalty methods is compared and assessed by both simulation and real-data analysis. We show that the suggested methods can be accounted as good competitors to regularisation techniques, by means of a mean squared error of estimation and prediction error. A thorough comparison of pretest and shrinkage estimators based on the maximum likelihood method to the penalty methods. In this paper, we extend the comparison outlined in his work using the least squares method for the generalised ridge regression.     

Optimal penalty and accounting policy

This study considers risky investment projects under adverse selection and examines optimal penalties for erroneous auditing reports to maximize social welfare. These penalties give firms an incentive to choose accounting policies that maximize social welfare. We characterize the optimal penalties such that efficient firms choose an aggressive accounting policy and inefficient firms choose a conservative accounting policy.     

论单位犯罪中追诉时效制度的适用

根据刑法原理,单位犯罪应适用追诉时效制度。在现行刑法规定下,单位犯罪中单位的追诉时效期限应以单位责任人员中最长的追诉时效期限来确定;单位责任人员的追诉时效期限应以自然人的追诉时效期限来确定。从立法的角度来看,单位犯罪的追诉时效制度还有待通过刑法的修订来进一步完善。     

中国证监会行政处罚机制研究

《证券法》等法律赋予中国证监会较大的行政处罚权,以应对处于新兴转轨时期的我国证券市场层出不穷的违法违规事件,但我国证券违法处罚机制存在的不足影响到了中国证监会处罚的有效性和公正性。因此,借鉴主要发达证券市场国家证券监管机构处罚机制有益经验,反思中国证券违法行政处罚机制存在的问题并提出完善建议就非常具有现实意义。     

“德主刑辅,礼法并用”刑法思想在我国的传承与发展

刑法思想是指导立法和司法的理论基础。司法效果是产生刑法思想的实践源泉。中华民族从封建王朝的"德主刑辅,礼法并用"刑法思想到新民主主义时期的"镇压与宽大相结合",再到新中国成立的"惩办与宽大相结合",直至近年来国家实行的"宽严相济以及控制和慎重适用死刑",它们既一脉相承,又发展创新。其宗旨在于注重教化挽救,打击极少数,争取大多数,减少社会对立面,增加和谐因素。以此为指导思想,则社会安定,经济繁荣;反之,重典治乱,虽救弊一时,但衰败亦促。     

论税收滞纳金的法律性质、适用情形与核定机制

税收滞纳金是税收征收管理的重要措施之一。税收滞纳金的法律性质应界定为行政执行罚为主兼具损害赔偿。其适用情形不仅应考虑时间维度上的“未按照规定期限”。还应结合主观过错、行为性质及义务主体等因素予以区别对待。税收滞纳金的核定应采取分段加收率,起止时间应考虑支付方式的差异,并将税务稽查、刑事侦查及行政复议、行政诉讼设定为除外期间。