Judicial dialogue between domestic and international tribunals in international investment law : myth or reality?

Judicial dialogue between domestic and international Tribunals in international investment law is seemingly a paradox and remains largely understudied. This article uses "New Heave School's Judicial Dialogue Narrative" to explore this interaction. Following the New Haven School's conceptual framework and zooming in on relevant cases and legislations, judicial dialogue in international investment law may be a reality. However, challenges still exist in implementing judicial dialogue between investor-State arbitral tribunals and domestic courts, blurring the line between myth and reality. In conclusion, this paper echoes the New Haven School's commitment to normativity and emphasizes the normative value of a dialogic process between international treaty discipline and domestic legal order. The New Haven School's enduring and timeless spirit promotes the legitimacy of investment treaty discipline, domestic rule of law, and global good governance

TaxThemis: Interactive mining and exploration of suspicious tax evasion group

Tax evasion is a serious economic problem for many countries, as it can undermine the government' s tax system and lead to an unfair business competition environment. Recent research has applied data analytics techniques to analyze and detect tax evasion behaviors of individual taxpayers. However, they failed to support the analysis and exploration of the uprising related party transaction tax evasion (RPTTE) behaviors (e.g., transfer pricing), where a group of taxpayers is involved. In this paper, we present TaxThemis, an interactive visual analytics system to help tax officers mine and explore suspicious tax evasion groups through analyzing heterogeneous tax-related data. A taxpayer network is constructed and fused with the trade network to detect suspicious RPTTE groups. Rich visualizations are designed to facilitate the exploration and investigation of suspicious transactions between related taxpayers with profit and topological data analysis. Specifically, we propose a calendar heatmap with a carefully-designed encoding scheme to intuitively show the evidence of transferring revenue through related party transactions. We demonstrate the usefulness and effectiveness of TaxThemis through two case studies on real-world tax-related data, and interviews with domain experts.Comment: 11 pages, 7 figure

Perceptions of improvements and mental health outcomes of micro-renewal in old Danwei community:a survey of residents in Hengyang, China

Introduction: Danwei communities are a testament to China’s socialist urban development, characterized by the self-sufficiency, strong social networks, and institutional management. In the historical context of urban development in China, many old communities have evolved from former housing areas of Danwei. After more than 40 years of use, the buildings, and environments in the old Danwei communities remain in disrepair, dirty, disorderly and poor condition. Many functions have failed that negatively affect the quality of life and health of residents. After Covid-19, improving the mental health of residents has become a major goal of public policies in various countries. Methods: To explore the residents’ mental health in the micro-renewal, this study carried out a survey regarding residents’ evaluation on the micro-renewal and their mental health in two renewed Danwei communities in Hengyang, China. More than 800 respondents joined the interview, among them, 634 samples are effective for analysis. Entropy-TOPSIS is applied to analyze the weights of various indicators of micro-renewal. And multinominal logit model is used to examine the relationship between the personal factors, satisfaction on various items of micro-renewal and mental health. Results and Discussion: The findings indicates that the mental health level of residents living in Danwei community is affected by micro-renewal. The socio-demographic characteristics and behavior factors can influence on the possibility of being in different levels of mental health. The satisfaction on the components of micro-renewal and improvements after micro-renewal is also determiner of residents’ mental health level. In addition, the heterogeneity is address in mental health.</p