企业实施全面预算管理存在的问题

全面预算管理是企业管理的重要组成部分,是推行企业内部管理规范化和科学化的基础,也是促进企业各级经营管理人员自我约束、自我发展的有效途径。但是,在实际工作中,全面预算管理的推进中存在对预算管理的重要性认识不够、企业信息化程度偏低、缺乏符合企业特点的文化氛围等问题。要解决这些问题,可以通过完善预算管理体系、制定预算目标、选择预算编制方法、建立预算控制机制及预算考评机制来实现。     

论联合国大陆架界限委员会在外大陆架划界中的作用——兼谈中国及周边国家的外大陆架申请

《海洋法公约》关于外大陆架申请期限的规定,导致大批国家近期向联合国大陆架界限委员会提出了申请。大陆架界限委员会的主要职能是在审议沿海国提交的划界案的基础上,就有关划定外大陆架外部界限的事项向沿海国提出建议。大陆架划界委员会所做出的建议既非一个司法式的判决,又非一个纯粹的参考意见。沿海国基于委员会的建议而划定的外大陆架外部界限具有"确定性和拘束力"。在当前的情势下,中国在掌握充分的科学技术数据编写好我们自己的外大陆架划界申请案的同时,还应注意妥善处理与日本、菲律宾、越南等周边一些国家之间的相关争端,以更好地维护我国的主权和国家利益。     

EU update

This is the latest edition of the DLA Piper column on developments in EU law relating to IP, IT and telecommunications. This news article summarises recent developments that are considered important for practitioners, students and academics in a wide range of information technology, e-commerce, telecommunications and intellectual property areas. It cannot be exhaustive but intends to address the important points. This is a hard copy reference guide, but links to outside web sites are included where possible. No responsibility is assumed for the accuracy of information contained in these links.     

构建东北亚IT共同体的设想及影响其制度化的因素

如果能够在东北亚地区建立IT产业的共同体,将很有可能带动其他产业的联合,最终走向全面地联合,从而提升东北亚地区合作的层次。东北亚国家已经开始在IT领域进行了一定程度的合作,但是在东北亚地区建立IT共同体的道路不会是一帆风顺的,有许多因素会影响到东北亚IT共同体的最终形成。     

Asia-Pacific news

This column provides a country by country analysis of the latest legal developments, cases and issues relevant to the IT, media and telecommunications’ industries in key jurisdictions across the Asia Pacific region. The articles appearing in this column are intended to serve as ‘alerts’ and are not submitted as detailed analyses of cases or legal developments.     

Asia-Pacific news

This column provides a country by country analysis of the latest legal developments, cases and issues relevant to the IT, media and telecommunications’ industries in key jurisdictions across the Asia Pacific region. The articles appearing in this column are intended to serve as ‘alerts’ and are not submitted as detailed analyses of cases or legal developments.     

Asia-Pacific news

This column provides a country by country analysis of the latest legal developments, cases and issues relevant to the IT, media and telecommunications’ industries in key jurisdictions across the Asia-Pacific region. The articles appearing in this column are intended to serve as ‘alerts’ and are not submitted as detailed analyses of cases or legal developments.     

Asia-Pacific news

This column provides a country by country analysis of the latest legal developments, cases and issues relevant to the IT, media and telecommunications’ industries in key jurisdictions across the Asia-Pacific region. The articles appearing in this column are intended to serve as ‘alerts’ and are not submitted as detailed analyses of cases or legal developments.     

EU update

This is the latest edition of Baker &; McKenzie’s column on developments in EU law relating to IP, IT and telecommunications. This article summarises recent developments that are considered important for practitioners, students and academics in a wide range of information technology, e-commerce, telecommunications and intellectual property areas. It cannot be exhaustive but intends to address the important points. This is a hard copy reference guide, but links to outside web sites are included where possible. No responsibility is assumed for the accuracy of information contained in these links.     

代理:体系整合与概念梳理——以公开原则为中心

公开原则是大陆法系代理制度的基础,其体现为显名代理与隐名代理。公开原则的意义在于克服意思表示理论上的障碍,使相对人知悉其交易的对方当事人,从而保护相对人的利益。我国法律中规定了显名代理和隐名代理,但《合同法》第402条对隐名代理的规定,其适用范围过分狭窄,未来其应当置于民法典总则当中。《合同法》第403条规定的不披露本人的代理虽然也符合公开原则,但其以违约行为为前提,未来应当继续规定在合同法分则中,不能适用代理的一般规则。我国法律中规定的代理性质上均为直接代理,关于代理的规范性质上为归属规范而非效力规范。