Too cute to be bad? Cute brand logo reduces consumer punishment following brand transgressions

Research on brand transgressions has suggested that when a brand is involved in a transgression and perceived as harmful, consumers will punish the brand. The present research seeks to extend this literature by investigating how having a cute brand logo may reduce consumer punishment of a transgressing brand. Across five experimental studies, this research shows that a brand logo with high (vs. low) levels of cuteness associated with a transgressing brand can motivate consumers to protect the brand from harm, thus reducing consumer punishment of that brand. Notably, such motivations to protect the brand are driven by an incremental belief about the brand’s development. Moreover, the cuteness effect is attenuated in the case of repeated transgressions. Theoretical contributions to the literature on cuteness, brand logo, and brand transgression are discussed, as well as practical implications.     

涉税犯罪刑法司法解释浅析

刑法解释必须严格遵循罪刑法定原则的基本要求进行,不能与罪刑法定原则的基本思想相背离,文章以晚近以来最高司法机关涉税犯罪的司法解释为核心,具体分析了涉税犯罪刑法的司法解释主体不合法、内容不合法、方法不合理等问题。     

反差与引证:控辩法律文书的个案解读

在刑事诉讼中,起诉书与辩护词是控辩双方主要的法律文书。对非对应的两者作比较研究,这种反差能使我们从独特的视角反观我国刑事诉讼程序设计的不足。而个案的引证与解析,不仅是一种切入的方法使然,更是一种鲜活文本的实证。     

行政犯罪研究

行政犯罪的概念源于古罗马法中自然犯、法定犯概念,关于行政犯罪的性质在理论上有不同的观点。立足于我国立法和社会现状提出了以下观点:行政犯罪应当归属于行政法研究范畴;行政犯罪应当包括劳动教养行为、治安处罚行为及刑法中的轻微犯罪行为;行政犯罪应当承担行政刑法责任。     

Punishment,counterpunishment and sanction enforcement in a social dilemma experiment

We present the results of an experiment that explores the sanctioning behavior of individuals who experience a social dilemma. In the game we study, players choose contribution levels to a public good and subsequently have multiple opportunities to reduce the earnings of the other members of the group. The treatments vary in terms of individuals’ opportunities to (a) avenge sanctions that have been directed toward themselves, and (b) punish others’ sanctioning behavior with respect to third parties. We find that individuals do avenge sanctions they have received, and this serves to decrease contribution levels. They also punish those who fail to sanction third parties, but the resulting increase in contributions is smaller than the decrease the avenging of sanctions induces. When there are five rounds of unrestricted sanctioning, contributions and welfare are significantly lower than when only one round of sanctioning opportunities exists, and welfare is lower than at a benchmark of zero cooperation. We thank James Andreoni, participants in seminars at Emory University, the University of Wisconsin-Madison, the University of New South Wales, the University of Sydney, Deakin University, the 2004 North American Regional Meetings of the ESA in Tucson, Arizona, USA, the 2004 IMEBE Meetings in Cordoba, Spain, and the 2005 SAET meetings in Vigo, Spain, for constructive and helpful comments. We thank Elven Priour for programming and organization of the sessions. Instructions for the experiment are available from the authors.     

浅谈少数民族地区的刑法适用

我国是一个统一的多民族国家,根据各民族政治、经济、文化各方面的特点,以及少数民族同胞的居住特点和不同的风俗习惯,结合我国少数民族地区刑法适用应遵循的思想原则,提出我国少数民族地区变通适用刑法应当考虑的几个问题.     

Evaluating the Validity of Self-Reported Deviant Behavior Using Vignette Analyses

In this paper, the validity of vignette analyses of various forms of deviant behavior in the presence of opportunities is analyzed on the basis of ideas derived from cognitive psychology. Abelson’s Script Theory together with insights into human memory of visual and verbal information, allow the assumption that vignette analyses using visual stimuli are valid measures of deviant behavior in particular. The study includes an empirical examination of these ideas (n = 450). Nonparticipant observations and vignette analyses with visual and verbal material were carried out with regard to three forms of deviant behavior occurring in the presence of opportunities presenting themselves in everyday life. Observed and self-reported frequencies of deviant behavior or deviant intentions were counted and cross-tabulated. Log-linear analyses with dummy coding using observation data as reference category were run. Data analyses yielded the result that frequencies of deviant behavior were related to the techniques of data collection under consideration. Especially vignette analyses of the return of ‘lost letters’ that use both visual and verbal stimuli overestimate ‘actual’ (i.e. observed) return rates. This result is discussed with regard to the underlying methodological assumptions as well as its implications.     

注册会计师行业监管的若干问题研究

针对我国对舞弊的会计师事务所处罚力度明显不够的事实，监管机构应加大处罚力度，在确定合理处罚的基础上选择适当的监管力度，政府监管力度按成本效益原则确定监管费用的最优投入，决定监管机构的规模和大小，并完善相关的机构建设。     

税务行政处罚的法理探析

法学意义上的税收是一种金钱给付关系。关于税收的法律关系性质有权利关系说和债务关系说两种观点,不同观点之下对于税务行政处罚的法理有不同的分析。事实上,国家和纳税人之间是一种公法意义上的债权债务关系,税务行政处罚是国家对纳税人不按时履行税收合约的一种惩罚。     

论物流业刑事犯罪及法律规制

目前，有关物流行业的法律制度、管理制度的不健全和诸多漏洞，使得物流业刑事犯罪率逐年上升。研讨了物流业犯罪种类，分析犯罪成因，指出强化法治管理，有效遏制物流业刑事犯罪的建议，势必进一步推动物流业健康有序发展。