The Dual Aspects of Administrative Reconsideration System from the Perspective of a Diversified Dispute Resolution Mechanism

The proposition of a diversified dispute resolution mechanism is mainly to realize the reasonable diversion of cases and promote the substantive resolution of disputes.Under this framework,all dispute resolution mechanisms must strictly follow the basic judicial principles and norms and abide by the bottom line of justice in the subjects and procedure of"dispute resolution"in order to gain the trust of the concerned parties.It is necessary to fully activate and give full play to their own characteristics and advantages and carry out the equal and orderly competition in the"diversified mechanism"to ensure that the concerned parties'right of free choice can be substantially expanded.As one of the components of the"diversified dispute resolution mechanism,"the administrative reconsideration system should have the dual aspects of judicialization and administerization.The two aspects are not in a diametric opposition or tradeoff relation,but rather,they merely differ in observation perspectives,zone of action and specific direction to such an extent without compromising their coexistence and reciprocal promotion.Only by the judicalization and administerization of the administrative reconsideration system can we get it out of the current dilemma and gradually turn it into the main channel to solve administrative disputes.

"Fengqiao Model" and the Structural Changes of Dispute Resolution Mechanisms in China

As the idea of diversified dispute resolution becomes common sense,the structural relations of different dispute resolution mechanisms have become the focus of practice reforms and theoretical controversies in China.The 60-year development of the"Fengqiao Model"has always focused on the overall design of the dispute resolution system,which provides a foundation and plenty of materials for understanding these structural relationships.Combined with the development of social theory,this paper summarizes a general structural theory of dispute resolution mechanisms based on the"Fengqiao Model."This theory advocates that the structure of dispute resolution mechanisms is the outcome of the integration of state intervention,social self-regulatory,and their interactions with various dispute resolution mechanisms.It can be used to explain the formation and change of the dispute resolution system in China,the structural strain in recent years,the overall plan of structural adjustment since 2012,and the next strategic core of profound adjustment.It also can be used to explain why the"Fengqiao Model"is so persistent and widely applicable,and how the"Fengqiao Model"be converted from a local model to an overall requirement,showing the great meaning of adhering to and developing the"Fengqiao Model'at present.

The Implementation of the Global Minimum Tax(GloBE):The Need for an Effective Dispute Prevention and Resolution Mechanism

The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and resolution mechanism.However,the development of a dispute prevention and resolution framework for the GloBE rules faces significant challenges.This article offers two possible options for an effective dispute prevention and resolution mechanism:a model based on reciprocal domestic legislations and the multilateral convention model.

On the Theory of Chinese Legal Education in the New Era

The Central Committee of the Community Party of China with Comrade XI Jinping at its core has made strategic thinking and top-level design for Chinese legal education in the new era, put forward a series of new concepts, ideas and strategies that are epochal, iconic, and original, and created a scientific and modernized theory of Chinese legal education in the new era. The theory on Chinese legal education for the new era, as an important part of XI Jinping Thought on the Rule of Law, profoundly answers significant questions about the orientation, goal, status, relationship, management, and system of Chinese legal education in the new era, and guides us to build a leading country in legal education.

Biological object recognition approach using space variant resolution and pigeon-inspired optimization for UAV

Recognizing the target from a rotated and scaled image is an important and difficult task for computer vision. Visual system of humans has a unique space variant resolution mechanism(SVR) and log-polar transformations(LPT) is a mapping method that is invariant to rotation and scale. Motivated by biological vision, we propose a novel global LPT based template-matching algorithm(GLPT-TM) which is invariant to rotational and scale changes; and with pigeon-inspired optimization(PIO) used to optimize search strategy, a hybrid model of SVR and pigeon-inspired optimization(SVRPIO) is proposed to accomplish object recognition for unmanned aerial vehicles(UAV) with rotational and scale changes of the target. To demonstrate the efficiency, effectiveness and reliability of the proposed method, a series of experiments are carried out. By rotating and scaling the sample image randomly and recognizing the target with the method, the experimental results demonstrate that our proposed method is not only efficient due to the optimization, but effective and accurate in recognizing the target for UAV.

Raising Tax Certainty in Singapore

Tax certainty is key for both businesses and governments to optimise investments and economic progress.This article shares the experience of the Inland Revenue Authority of Singapore and the approaches taken to provide a more certain tax environment for taxpayers.