A Neo-Colonialist Predator or Development Partner? China's engagement and rebalance in Africa

While China has found niches based on its comparative advantages and gained a solid ground in Africa, its almost single-minded way of pursuing business interests without regard to many issues of local and international concern has caused backlashes. Learning lessons the hard way, China has made efforts to adjust such insensitive business practices in recent years, motivated by its changing economic and strategic interests.     

春秋决狱———从实践出发的审判思路

先秦时代所形成的《春秋》等经典实是先秦时代人们长期实践经验的写照,而《春秋》决狱正是通过对以往人们实践经验的再阐释来平息争端、解决纠纷,达致各方利益平衡的.从尚存的春秋决狱的六个案例中可看出,从实践出发,针对具体案件,解决纠纷才是审判的实质所在.     

Failure of auditors: The lack of compliance for business combinations in China

This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20‐Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by Chinese listed companies. While companies audited by Chinese domestic auditors have significantly lower compliance than companies audited by Big Four auditors on supplementary disclosure that is mandatory under the Chinese accounting standards, compliance remains low even after companies receive unqualified reports from these international auditors. There appears to be a lack of commitment, and possibly expertise, among Big Four auditors, in fully applying the reporting requirements of the business combination standard in a Chinese setting. This raises concerns about the independence of Chinese auditing in disclosing reliable information about business combinations. Broader theoretical contributions of the paper go beyond the Chinese context by problematizing whether well‐resourced international auditors uphold internationally expected standards or succumb to local non‐compliant practices.     

全球化初期的闽商——人口、技术和制度

由于明朝海禁政策的限制,在以福建东南沿海区域为中心的全球化初期的历史背景下,有许多关于闽商的真实史实都被边缘化,甚至没有记载,因此,借由弗兰克的观点,我们需要用一种全球视野来看当时的世界经济,从人口、技术和制度三方面来还原全球化初期16到18世纪里真实的闽商和真实的中国。     

Allele frequencies for nine STR loci in Beijing Chinese

Allele frequencies for nine STR loci namely, D3S1358, HUMvWA, HUMFIBRA/FGA, D8S1179, D21S11, D18S51, D5S818, D13S317 and D7S820 were obtained from a sample of 198 unrelated Chinese in Beijing, China.     

论我国公立高等学校行政主体法律地位

公立高等学校的行政主体法律地位自二十世纪90年代以来倍受学者关注,公立高等学校的行政主体法律地位的理论前提是公共行政,而现实中公立高等学校所具有的广泛的管理职能是其成为行政主体的现实依据。公立高等学校除作为行政主体之外,其还具有自治主体的法律地位。行政主体与自治主体这两种不同性质的主体资格常常交错存在。     

东南亚华人身份定位与华商经营环境

第二次世界大战后东南亚国家的华族逐渐取得了当地公民权,但1998年5月的印尼种族骚乱又使人们怀疑起他们的身份定位问题。     

古埃及雕刻的主要特征与艺术思想

埃及是人类文明的发祥地之一。古埃及人创造了高度的古代文明,其中最具代表性的是他们发明的象形文字、以及闪烁着文明之光的金字塔、木乃伊和神庙。雕刻艺术是联系这些文明载体的纽带。本文拟分析金字塔、木乃伊和神庙雕刻的主要特征及其艺术思想,以期加强我国在这方面的学术研究。循环往复的永恒性古埃及最早的雕刻形式是象形文字,希腊人称为“神圣的雕刻”。在这方面的象形文字是刻在石头上的图画。埃及雕刻具有持久性的风格。与古埃及雕刻相关联的古埃及雕塑在3000年间显示的变化不大。在一般人看来,埃及第三王朝(公元前2700~2565年)的…     

宪法修改与宪法解释

宪法修改和宪法解释都是宪法演进的方式,但宪法解释是顺着宪法文本的原意往前走,而宪法修改则是对宪法文本的改变或补充,它多多少少改变了其方向——不是整个宪法的方向,而是宪法中的某些条文的方向。考察我国现行宪法的31条修正案,其中有些条文是应该修改、必须修改、也是只能用修正案的形式而很难用宪法解释的方式表现的;但也有些条文是可以用宪法解释的方法、而不必启动宪法修正案的形式加以改变的。     

国外环境立法模式的变迁及中国的路径选择

我国《环境保护法》亟待修改,但在如何修改的问题上尚未达成一致意见。国外环境立法模式经历了从环境单行法到综合性环境法再到环境法典的变迁过程,值得我国借鉴,环境法的法典化不失为我国环境立法模式的一种路径选择。