税务信息管理权与保护权的冲突与平衡

实践中税务机关与纳税人在信息采集、保有及使用方面存在激烈冲突。究其原因在于公权力与私权利冲突具有必然性、税务信息的权利（力）边界不明且经济性日益凸显及税务机关信息管理的责任机制不健全。借鉴域外经验,中国税务机关信息管理权与纳税人信息保护权的平衡之道在于限制公权力并进一步保障私权利,坚持税收法定、个人权利保护及狭义比例等原则。具体而言,需明确税务机关信息管理权与纳税人信息保护权的范围,构建税务信息分层管理机制,严格化税务机关信息管理的程序,完善纳税人信息的争端解决机制与违法取用纳税人信息的责任机制并加强对税务机关信息管理权的监督,促进税务信息领域的公权力与私权利从冲突中走向平衡。     

从“嗑瓜子事件”看教师教育惩戒权规制

我国法律明确规定班主任有权采取适当方式批评教育学生，但对何谓适度并未作出清晰界定。因此，班主任批评教育学生时容易将惩戒越界为体罚，同时，因为缺乏评价标准，涉及惩罚学生的事件往往成为舆论热点。2014年底，湖南省娄底卫校某班主任因惩罚学生而引发的“嗑瓜子事件”，迅速成为网络热点，再次证明了规制教师教育惩戒权的必要性。应在坚持反对体罚的前提下，厘定“教育惩戒”与“变相体罚”两个概念的关系，并对教育惩戒权行使作详细规定。     

房屋拆迁中的国有土地使用权补偿司法实证研究

房屋拆迁中的国有土地使用权补偿是我国城镇房屋拆迁中的主要矛盾点之一。通过对司法判例进行实证研究发现，法院判决多数认为原告诉请国有土地使用权补偿于法无据，抑或认为对于国有土地使用权的补偿已随房屋评估作价。房屋拆迁的重点在于“地”，若仅对房屋所有权人进行补偿，而忽视国有土地使用权人，无疑会引发诸多诉讼，乃至于阻碍城镇化进程。因此，在渐进式改革的背景之下，可以开展国有土地使用权补偿的试点，同时应当完善《国有土地上房屋征收与补偿条例》，并将合理补偿原则作为补偿的基本原则，以此为基础建立一套独立于房屋拆迁补偿的国有土地使用权补偿体系。     

Application of a QMRA Framework to Inform Selection of Drinking Water Interventions in the Developing Context

The aim of this study was to develop a modified quantitative microbial risk assessment (QMRA) framework that could be applied as a decision support tool to choose between alternative drinking water interventions in the developing context. The impact of different household water treatment (HWT) interventions on the overall incidence of diarrheal disease and disability adjusted life years (DALYs) was estimated, without relying on source water pathogen concentration as the starting point for the analysis. A framework was developed and a software tool constructed and then implemented for an illustrative case study for Nepal based on published scientific data. Coagulation combined with free chlorine disinfection provided the greatest estimated health gains in the short term; however, when long‐term compliance was incorporated into the calculations, the preferred intervention was porous ceramic filtration. The model demonstrates how the QMRA framework can be used to integrate evidence from different studies to inform management decisions, and in particular to prioritize the next best intervention with respect to estimated reduction in diarrheal incidence. This study only considered HWT interventions; it is recognized that a systematic consideration of sanitation, recreation, and drinking water pathways is important for effective management of waterborne transmission of pathogens, and the approach could be expanded to consider the broader water‐related context.     

Treatment Choice With Trial Data: Statistical Decision Theory Should Supplant Hypothesis Testing

Abstract

A central objective of empirical research on treatment response is to inform treatment choice. Unfortunately, researchers commonly use concepts of statistical inference whose foundations are distant from the problem of treatment choice. It has been particularly common to use hypothesis tests to compare treatments. Wald’s development of statistical decision theory provides a coherent frequentist framework for use of sample data on treatment response to make treatment decisions. A body of recent research applies statistical decision theory to characterize uniformly satisfactory treatment choices, in the sense of maximum loss relative to optimal decisions (also known as maximum regret). This article describes the basic ideas and findings, which provide an appealing practical alternative to use of hypothesis tests. For simplicity, the article focuses on medical treatment with evidence from classical randomized clinical trials. The ideas apply generally, encompassing use of observational data and treatment choice in nonmedical contexts.     

Symptoms of Eating Disorders Among Females in Drug Addiction Treatment

The aim of this study is to measure and describe symptoms of eating disorders among females in treatment for drug addiction in Norway. Previous clinical and epidemiological studies have revealed coprevalence between eating disorders and substance use or abuse. However, few studies have measured eating disorders in drug-using samples and even fewer within the context of drug treatment. In this study, 29 females with drug use disorder in residential treatment were tested with the Eating Disorder Inventory–2. A subgroup of 9 females (31%) with significant symptoms of eating disorders was identified. The characteristics of this group and possible clinical consequences are discussed.     

Substance use disorders and referral to treatment in substantiated cases of child maltreatment

Parents with substance use disorders (SUD) require treatment and support in order to provide children with appropriate care and protection. Using the 2012 National Child Abuse and Neglect Data System (NCANDS), this paper analysed 464 313 substantiated child maltreatment reports to determine (i) the proportion and characteristics of reports involving substance abuse; and (ii) the child and caregiver/perpetrator (C/P) characteristics that predicted referral to treatment as recorded in service plans. Findings indicate that 12% (N = 53 234) of maltreatment reports involved C/P SUD. Yet, of those reports, only (19%) (N = 10 088) were referred to substance abuse treatment as part of their service plan, indicating a large gap between those who need treatment and those who receive it. This finding is important given that parental SUD is consistently linked to poorer child outcomes. Amongst other variables, reports indicate that C/P with co‐occurring emotional disturbance were three times more likely to be referred to treatment for SUD as part of service plans. Additional research is needed regarding the characteristics that distinguish C/P who receive referrals for SUD treatment in substantiated cases of child maltreatment.     

渎职侵权职务犯罪因果关系的认定

渎职侵权犯罪是指刑法分则第四章、第九章规定的由检察机关立案管辖的国家机关工作人员利用职权实施的侵犯公民人身权利、民主权利犯罪和国家机关工作人员的渎职犯罪。对渎职侵权职务行为与危害后果之间因果关系的正确认定是对渎职侵权行为归责的重要前提。直至目前,我国刑法学界对违法行为与危害结果之间因果关系的研究基本上采用的是＂若无A就无B＂的必要条件分析框架,但它因其固有的缺陷确有予以完善的必要。     

An Additive–Multiplicative Restricted Mean Residual Life Model

The mean residual life measures the expected remaining life of a subject who has survived up to a particular time. When survival time distribution is highly skewed or heavy tailed, the restricted mean residual life must be considered. In this paper, we propose an additive–multiplicative restricted mean residual life model to study the association between the restricted mean residual life function and potential regression covariates in the presence of right censoring. This model extends the proportional mean residual life model using an additive model as its covariate dependent baseline. For the suggested model, some covariate effects are allowed to be time‐varying. To estimate the model parameters, martingale estimating equations are developed, and the large sample properties of the resulting estimators are established. In addition, to assess the adequacy of the model, we investigate a goodness of fit test that is asymptotically justified. The proposed methodology is evaluated via simulation studies and further applied to a kidney cancer data set collected from a clinical trial.     

Differential customer racial attitudes toward scandal and patriotism: The Mitchell Report,the Olympics,race, and baseball memorabilia

This paper investigates differential customer racial reaction to negative and positive publicity related to professional athletes. In terms of negative publicity, it analyzes the effect of mention in the Mitchell Report on the price of baseball cards. In regards to positive publicity, it considers the impact of having been identified as a member of the United States Olympic or national team. After controlling for player productivity with performance statistics, the effects of being mentioned in the Mitchell Report are isolated within regression analysis to draw conclusions concerning customer racial attitudes toward the steroids scandal. Similar analysis is conducted to see the impact of being seen as a baseball representative of the United States. Regression results are consistent with the conclusion that negative publicity devalues the cards of nonWhite players but not of White players. Positive publicity, however, increases the value of a player's card regardless of ethnicity.