Spatial Distribution of Flood Risk and Quality of Spatial Management: Case Study in Odra Valley,Poland

This article presents methodological solutions aimed at presenting the spatial distribution of flood risk and quality of spatial management (land use), indicating both those areas used reasonably and those requiring modification. The purpose was to identify key risk areas and risk‐free areas from the point of view of human security and activity on the floodplains, based on the examples of the vicinities of Wroclaw and Raciborz in the Odra Valley, Poland. Due to recent climate change, Poland has suffered the effects of severe flooding (e.g., 1997, 2001, 2010). The analyses conducted were motivated by the European Parliament and Council's recently implemented Directive 2007/60/WE, as well as by the demand for studies for local spatial planning. The analysis indicates that reasonably developed areas do not account for the majority of those studied, making up 36% of the Wroclaw area and 15% of the Raciborz area.     

Deaf access to justice in Northern Ireland: rethinking ‘Reasonable Adjustment’ in the Disability Discrimination Act

Abstract

This article provides findings of a qualitative study exploring the interactions of eight Deaf participants and one hearing ally with the justice system in Northern Ireland, where the Disability Discrimination Act requires solicitors to make ‘reasonable adjustments’ in order to provide effective access to Deaf clients. Three thematic categories emerged: (a) barriers to accessing justice, (b) work Deaf people do for access, and (c) the need to educate solicitors about access. A central strain ran through these themes: the idea that ‘reasonable adjustment’ must reflect the value of sign language interpreters in facilitating effective communication access for all the parties.     

网络服务提供者著作权侵权中的双重注意义务

《民法典》侵权责任编对原有通知删除规则进行了科学修正，但事前保护缺位与事后救济程序失范的问题仍然存在。随着网络服务提供者完成角色转型和技术升级，其作为网络侵权风险的控制者和参与者，有必要且有能力承担未通知阶段的主动预防义务和已通知阶段的证明材料审查义务，以弥补著作权保护和用户利益保护的漏洞。双重注意义务应分别与网络服务提供者对侵权危险的预期和控制能力以及材料审查能力相适应。未通知阶段之注意义务以技术措施为主要履行方式，其注意标准的认定应综合考量技术水平、服务类型、内容介入程度、是否直接获取收益等要素，未尽该注意义务仅为过错认定的考量因素而非唯一标准，并不必然导致侵权责任。已通知阶段之注意义务仅限于对提交的证明材料进行形式审查和有限的实质审查，尽到此注意义务的，可以免于承担侵权责任。     

公平合理利用原则在国际水法中的适用局限及其反思

作为国际水法的基本原则,公平合理利用原则具有条约法及习惯法的规范基础,并且可指导跨界水道的利用及水资源分配,但是其抽象性及模糊性降低了适用的确定性。公平合理利用原则适用的局限性主要表现为理论基础不成熟,概念难以统一明确,非排他性考虑因素多元但无优先次序等方面。对公平合理利用原则的反思要求充分尊重跨界水道的自然特性,遵从不造成重大损害原则及国际合作原则,厘清相关考虑因素的优先次序,推动建立水道国家的利益共识,从而实现流域国家对跨界水道的公平合理利用。      

工程量清单和合理低价评标法的探讨

探讨在适应市场机制和W TO的工程量清单计价模式下,建设工程招标定标过程中采用“合理低价评标法”可能出现的无序低价的情况及危害,并且提出解决此问题的几点建议。     

Family court ordered “reunification therapy:” junk science in the guise of helping parent/child relationships?

This Commentary addresses the issue of the ethics of mental health professionals recommending or doing what family courts and some others are calling “Reunification Therapy.” This is often being recommended and used across the country, and ordered by family courts, as if it has a scientific basis for successful therapy between an estranged parent and a child who does not wish to re-engage with that parent, often where the child has alleged the parent has abused them physically, sexually, or psychologically. This Commentary challenges the ethics and validity of such approaches and programs.     

财务状况、领导风格和资本预算寻租

对于企业的分部经理来说,总部的资本资源具有公共资源的性质,所以,分部经理针对资本资源分配的寻租行为可能发生。文章在代理成本的基础上,增加财务状况和领导风格这两个因素,从代理成本、财务状况和领导风格三方面研究其对资本预算寻租的影响。根据177份有效问卷的数据分析发现,财务状况与资本预算寻租显著负相关,变革型领导风格与资本预算寻租显著正相关,与代理成本与资本预算寻租显著正相关。     

略论行政合理原则

合理原则相对于合法原则要求更高,即行政机关作出的行政行为不仅要合法而且要合理,其产生的社会效果优于一般意义上的合法行政,它是政府行政活动的精细化模式。合理行政在适用过程中应注意3个问题：一是树立现代法治理念,注重对法治精神文化基因的培育;二是善于运用相关法律规则,消除行政行为中的＂机械化＂倾向;三是正确适用行为选择规则,＂柔性＂执法,权利优先,在法律没有明文规定的情况下,让合理原则在被法律疏漏的空隙间闪烁出尊重人权、公平正义的和谐之光。     

矿山企业综合税费负担的实证研究——基于河北省典型矿山企业的调研数据

论文首先辨析了矿山企业税费负担的构成,之后结合河北省典型矿山企业的调研数据,深入分析了各类税费负担对矿山企业生产经营的影响。数据显示资源性税费（包括资源税、资源补偿费等）占企业税费总额的比重远小于非资源性税费（包括增值税和所得税等）所占的比重,严重弱化了资源性税费的管理功能,基于此,论文建议权衡资源性税费和非资源性税费之间的比例,完善矿业权价款的征收与定价机制,合理处置矿产资源的收益分配,以增强资源性税费对矿山企业的约束和调控能力。     

中国非居民企业间接股权转让反避税规则的反思与完善

中国已初步建立了针对非居民企业间接股权转让的反避税调整机制,以预防和处置可能出现的税务欺诈或避税行为.然而,税收管辖权的不完备性、认定标准的模糊性,以及税收征管模式等方面的制度性缺陷,已经成为实现特别税收调整意图的障碍.结合中国反避税实践以及深化财税体制改革的整体部署,应在坚持税收法定主义的前提下,健全立法、完善规则,以实现国际税收协作与正义.