War,Aggression and Self‐Defence

In the 56 years of multinational oil corporations’ operations in Nigeria, issues relating to corporate responsibility and accountability have posed a great challenge in institutionalising robust environmental management standards, and getting the MNCs to account. In spite of the developments in the area of environmental management and law, victims of environmental degradation traceable to and associated with oil and gas activities in the Niger-Delta face a great many uncertainties in their quest for justice. This article examines the issues relating to corporate accountability in the Nigerian oil and gas sector, and the components of the uncertainties sustaining them.     

多式联运：关于当代法律的评论

德国运输法的改革法案于 1998年 7月 1日生效。新法最主要的变化是为国内的各种货物运输方式 ,包括公路、铁路、内水和航空运输 ,制定了一套相同的法律规则 ,同时第一次为多式联运制定了规则。本文主要以德国法为对象 ,同时比较中国、荷兰和法国法 ,论述多式联运合同的定义 ,适用法律 ,责任限制等问题。     

The role(s) of accounting and performance measurement systems in contemporary public administration

The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplinary perspectives in exploring the myriad roles played by accounting and performance measurement systems in contemporary public administration. Emphasizing that accounting and performance measurement systems are socially, politically, culturally constructed and, in turn, are implicated in the creation of organizations, society and political values, this symposium aims to extend the dialogue between accounting and public administration scholars in exploring how accounting, accountability and performance measurement considerations are connected to policy-making, public services and, more generally, the building and maintenance of modern states and democracies.