高职会计专业《经济法》教学模式挑战与构建

高职会计专业《经济法》课程的教学模式直接影响会计专业应用型人才的培养质量。当前高职会计专业经济法教学存在一系列挑战:缺乏适合高职财会专业的特色教材;考证应试效应给实践教学增添巨大压力;教师缺乏实践经验等。因此,以教师"双体验"为切入点构建新型教学模式:以趣味性和操作性为起点,抓好导入关;以考证和实践相结合为重点,抓好质量关;以教师培养和使用为关键,抓好育人关。     

发展循环经济:背景与对策

本文分析了循环经济产生的背景和内涵,论述了我国循环经济概念与国外的差异及其原因,阐明了发展循环经济与建设节约型社会的关系,总结出制度创新、技术创新、伦理道德与社会文化是循环经济的三大支撑条件,从优先产业选择、优先地区选择以及区域层面、企业层面、农村层面上指出了发展循环经济的途径,最后提出了发展循环经济的十大政策措施。     

Anti-money laundering by international institutions: a preliminary assessment

This paper presents an evaluation of the Anti-Money Laundering and Combating Financing of Terrorism (AML/CFT) program. It briefly discusses why this can be seen as the birth of a “regime for financial integrity”. We find that some areas of the AML/CFT framework are consistently weaker than others in the area of prevention measures. Specifically, we have two findings: the first, positive one, points to a substantial adequacy of the repressive measures; the second, negative one, points to a substantial failure of countries to adopt adequate preventive measures, and calls for renewed efforts to improve implementation of preventive measures across the board, with specific regard to the activity of financial sector regulatory and supervisory authorities. Also, Eurozone countries outperform all other groups in the sample. Finally, the limited availability of country information and the multiplicity of assessors and methodologies make it difficult to evaluate the performance of the program. Therefore, we suggest greater transparency and availability of detailed countries’ information, and follow up assessments of the weak areas of a country’s AML/CFT framework at higher frequency than the established 5 years.

贿赂犯罪之犯罪学分析

经济体制改革使得中国经济取得了史无前例的成功,进入二十一世纪,中国处于体制转轨、社会转型的过程中,在此期间腐败现象亦非常突出,引起党及国家高度关注,并出台一系列的政策、法规打击和预防职务犯罪,贿赂犯罪作为职务犯罪中最主要的犯罪之一,其司法现状不容乐观。     

论刑法经济

在运用刑法遏制犯罪的过程中,国家不仅是正义的化身而追求刑法的公正,同时也是一个具有理性的经济人,因此国家必然关注刑法的投入和产出比例的经济关系,刑法经济问题由此而产生。刑法公正是刑法追求的首要价值,对刑法经济问题的研究必须首先研究刑法经济与刑法公正的关系,并以此来确定刑法经济在刑法价值体系中的位置。     

Lethal mixed intoxication with propofol in a medical layman

The authors report on a drug fatality of a 21-year-old man with a propofol (2,6-di-isopropylphenol) dependency. Propofol was detected in tissues and body fluids using SPME-GC/MS methods. The postmortem concentrations of propofol were 364 ng/ml in urine, 71 ng/ml in heart blood and 79 ng/ml in femoral blood. The drug addict had only an autodidactic medical knowledge, but had inserted himself a permanent cannula for intravenous injection of propofol several times a day. The injection material was bought via online auctions from eBay. The case illustrates how job-related drug dependencies become indistinct due to the free access to information and goods via the Internet.     

证据法学研究用语不规范问题初探

法学研究强调逻辑的严谨性以及语言的规范性,作为法学分支学科的证据法学当然亦莫能外。但是,近年来方兴起的证据法学科,在我国开展的时日尚短,且一直与传统的证据学学科之间纠缠不清,以至于我国证据法学的学科体系迟迟不能建立,甚至连作为学科基础的基本概念都未能达成共识,缺乏统一性和规范性,理论研究和证据实务中用语不规范的问题一直存在,混用、误用基本概念和术语的现象较为普遍。这不仅影响到理论研究的严谨性,甚至干扰到实务操作的实效性。     

White collars and labour history: the contractual regime in Italy from the Liberal to the Fascist era, 1919–1945

This article aims to re-examine the history of non-manual labour, beginning with an analysis of the evolution of general norms governing the contracts of private sector workers in Italy, from the post-First World War period up until the creation of the fascist corporate system in the 1930s. The starting point is the 1919 law that defined the specific characteristics of white-collar workers, expressed as a bond of trust and delegation on the part of employers, from whom legally established and binding guarantees were issued. These guarantees included the offer of permanent employment and the right to compensation should said employment be terminated. This law was reformed during the fascist era, but continued to influence the collective labour agreements stipulated by unions under the regime, contributing to the sustained social status of white-collar workers, particularly in comparison to manual labourers. This article will highlight the difficulties in applying these standards, and the legal and union disputes they generated, exploring an area rarely discussed by historians, while also, as a case study, scrutinizing the more advanced situation of employees in the banking sector – a sector which, from a regulatory and contractual point of view, represented the white-collar élite, as it would continue to do for a long time after the Second World War.