我国合并报表的理论研究

作为财务会计的三大难题之一 ,合并会计报表理论最近几年经历了重大变化。我国目前合并报表理论中存在的问题主要是 ,《暂行规定》其内部协调性较差 ,具有十分浓厚的实用主义色彩。我国未来选择合并会计报表理论时 ,应当以实体理论为主     

Domestic Violence Awareness and Prevention among Married Women in Central Anatolia

This study examines domestic violence and aims at increasing women’s awareness of it. The authors collected data from 1039 married women at 12 Family Health Centers (FHCs) in Konya, Turkey. Of all women, 39.9 % reported the type of violence given by their husbands as verbal, 31.7 % as emotional, 23.9 % as physical, 13.5 % as sexual and economic violence. While 33 % cited jealousy as a reason for domestic violence, 10.4 % reported to apply to a police station, and 12.2 % to a health center. After experiencing violence, 40 % were found to know how to apply to a state agency while only 1 % reported to know about183, the violence hotline in Turkey. Furthermore, only 9 % were detected to know about legal regulations protecting women and families, 6.2 % to be aware of the Turkish penal code, and 3.5 % to know about the Turkish civil code. However, only 2 % of participants responded correctly, but incompletely to the items in the questionnaire regarding legal changes.     

Alive and well: the good faith principle in Turkish contract law

Good faith is a principle prominent in civil law countries but less so in common law countries, and which allows courts to deviate from black letter law. It provides them with flexibility to change the outcome of a deductive legal decision if they regard it as absurd. The principle of good faith thus empowers the judiciary to deviate. It can be used for an indefinite number of cases and might lead to almost all conceivable legal consequences. For instance, the judge can invalidate the contract, change the price, suspend or change a clause in the contract, or grant injunctive relief, compensation of damages, the disgorgement of profits or a removal claim. We argue that if the principle of good faith is used to develop contract law into an instrument for redistributing wealth in favor of poor parties, this can destroy the concept of contract as a social mechanism for generating mutual gains for parties, which might lead to unwanted economic consequences in terms of efficiency losses. We argue that the principle of good faith must be carefully and reluctantly used to reconstruct the fully specified contract and that well-informed judges, who understand the factual environment of a contract well should ask how fair bur self-interested parties would have allocated the risk in a pre-contractual situation. If the courts restrict the application of the good faith principle to these functions, this provides elasticity that otherwise would not exist if courts would strictly use the rules laid down in black letter law. Moreover, it saves transactions costs and is therefore in line with economic reasoning. We look at the most important Turkish cases and find that the Turkish Supreme Court following Continental European doctrines of good faith actually uses this principle to curb opportunistic behavior of parties and not to achieve redistribution from the rich to the poor by way of interfering into contract law.     

Creation of the Asian Infrastructure Investment Bank as a part of China’s smart power strategy

The aim of this article is to assess the creation of the China-led Asian Infrastructure Investment Bank within the scope of China’s smart power strategy, which will help not only to analyze China’s strategic use of its coercive and co-optive capacity, but also to understand better the concept of smart power. Given that the wisdom of statecraft can only be situationally determined, through this study I will propose the ability to achieve targeted objectives, the skill to use hard and soft power instruments in such a way that they reinforce each other, good interpretation of the existing regional and global contexts, time planning, and compatibility with long-term interests as criteria for judging the effectiveness of a smart power implementation.     

对智慧公安建设的初步探析

智慧公安是顺应智慧城市建设而提出的新概念,智慧公安建设将对推进公安工作具有深远意义.通过对智慧公安的概念、特点、流程和模型等方面进行阐释,针对智慧公安建设的资源共享、评估体系和民警情报素养等问题,从管理机制上、法律技术标准上、民警情报意识上进行了探索.     

The AKP after 15 years: emergence of Erdoganism in Turkey

Abstract

In recent years, several observers of Turkey have recognised a novel development in Turkish politics: the rise of Erdoganism. President Recep Tayyip Erdo?an’s personality and style have come to embody the Turkish nation, the state and its economic, social and political institutions. But what is Erdoganism? What are its main attributes? Is it a mere ideology or the name of the emerging political regime in Turkey? While commentators have provided several observations of Erdoganism, it has not been duly examined on its own in the academic literature. This paper’s main premise is that in Turkey, a new political regime has emerged in recent years which can best be defined as Erdoganism. Erdoganism has four main dimensions: electoral authoritarianism as the electoral system, neopatrimonialism as the economic system, populism as the political strategy and Islamism as the political ideology. We first explain why we think Erdoganism is a better concept to define the emerging political regime in Turkey. We briefly discuss Sultanism, Khomeinism and Kemalism in order to produce a set of references for our discussion of Erdoganism. We then provide a thorough analysis, explaining the ways in which Erdoganism manifests itself through electoral authoritarianism, neopatrimonialism, populism and Islamism.     

A Pilot Study to Develop the Police Transformational Leadership Scale (PTLS) and Examine Its Associations with Psychosocial Well-Being of Officers

In these times of increased tensions between police officers and their communities, the need for effective police leadership is more important than ever. Past research suggests that a transformational style of leadership is preferred by most officers, with supervisors who are good communicators, trustworthy, effective at training officers for changing times, and able to create a shared cooperative vision. The present study developed a new Transformational Police Leadership Scale (TPLS) that police departments might eventually use to assess supervisor leadership characteristics. Participants included 152 US police officers who completed anonymous surveys to report demographics, to rate leadership behaviors of immediate supervisors, and to report their psychosocial well-being (self-esteem, perceived police social support, romantic partner conflict). Exploratory factor analysis produced a 20-item TPLS with three dimensions showing acceptable internal reliability and test-retest reliability: Clear Communication, Training and Cooperation, and Fairness and Honesty. The three TPLS dimensions were not associated with demographics (age, gender, marital status, college education, patrol officer rank, years of service), suggesting their relevance to a variety of officers. The TPLS dimensions significantly explained variance in psychosocial well-being of police officers including better self-esteem (R ² = .11), more perceived police social support (R ² = .30), and less romantic partner conflict (R ² = .12). Future research could expand evaluation of TPLS psychometric characteristics such as confirmatory factor analysis with larger and more diverse sample, inter-rater reliability, and convergent validity with other non-police measures of transformative leadership.     

“以方法定义产品的权利要求”探析——对美国法的思考与借鉴

对于“以方法定义产品的权利要求”的专利侵权判断中,美国法院认为权利要求中的方法技术特征对专利的保护范围具有限定作用,产品的新颖性、创造性等可专利性只与产品本身有关,而与方法技术特征无关。我国对于“以方法定义产品的权利要求”的相关规定并不清晰,建议应当坚持“必要性”规则,在专利侵权判断以及新颖性、创造性等可专利性判断时,都应强调方法技术特征具有限定作用。