我国台湾地区“行政程序法”立法争议问题研究

行政程序法是行政机关作成行政行为时应遵循一定程序法规范,以确保行政行为的合法、正确与公正,并提高行政效率;同时藉由程序的规定,使人民在行政机关作成行政行为的过程中,得以参与、表达意见与沟通,进而确保人民程序与实体上权益,并增进人民的信赖。因此,行政程序的法制化,具有确保依法行政、保障人民权益、提高行政效率及增进人民对行政机关信赖的功能。我国台湾地区"行政程序法"于2001年1月1日实施,在该法的引导下,各行政机关已经在许多行政程序单元上有常态性的实践经验,包括电子化政府或整合政府公报等配套制度的建制,也提供行政程序法实施的配套条件。研究台湾地区"行政程序法"当时的立法争议问题,对于大陆《行政程序法》的立法,具有一定的参考价值。     

‘That wicked rule,that evil doctrine … ’: Reforming the Law on Disclosure in Insurance Contracts

The Consumer Insurance (Disclosure and Representations) Act 2012, which abolishes the consumer assured's duty to volunteer information, heralds the first successful outcome of the English and Scottish Law Commissions current insurance contract law reform project. This paper outlines the defects of the common law duty of disclosure which the Law Commissions sought to address. It goes on to consider why previous legislative attempts failed, the self‐regulatory measures introduced by the insurance industry as a means of resisting earlier pressure for statutory intervention, and how that resistance broke down. Finally, it examines the scope of the 2012 reforms and the current consultation being undertaken in respect of the duty of disclosure in relation to business insurance. It concludes by assessing the significance of the statute in providing a necessary impetus for future insurance law reforms.     

与控制实体有关的表外交易披露问题

由于会计准则与经济实质之间存在的真空,导致许多企业通过表外交易来进行融资或操纵盈余。为规范我国与控制实体有关的表外交易披露问题,应将存在实质控制关系的所有实体纳入合并范围;对未合并子公司及准子公司在报表附注中列专项披露。     

The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study

ABSTRACT

Contemporary government reforms are changing how performance is measured and evaluated, by shifting the focus from inputs and processes to outputs and outcomes. This study uses agency theory, institutional theory, and organizational information processing theory to hypothesize and assess how particular organizational and institutional factors affect the disclosure of outcome information by public organizations, drawing on an empirical analysis of 214 Italian public organizations. Organizational size, mode of service delivery, and the degree of regulation are all strongly associated with the disclosure of outcome indicators in external performance reports.     

行为金融信息中介的网贷平台信息披露规则

从金融属性上看,网贷平台提供的是借贷信息中介服务。信息披露是其主营业务内容,平台不能参与借贷交易,否则将使流动性等风险大量集中到平台并引发严重后果。从法律性质来看,网贷平台则是借贷居间商,应当向交易双方履行相应的信息披露义务。网贷业务兼具金融和网络化特点,我国《合同法》第425条的一般性规定无法有效规制网贷平台的信息披露行为。P2P网络借贷信息披露监管规范虽初具体系,但还需围绕投资者等金融消费者保护这一根本宗旨进行改进,使信息披露内容以普通消费者等客户认知水平和需求为导向,信息披露义务的履行贯穿借贷合同存续的全过程,平台违反信息披露义务应当承担相应的民事责任等。     

Disclosure of child sexual abuse: expressed emotions and credibility judgments of a child mock victim

Both lay persons and professionals believe that the emotions displayed by a child witness during disclosure of sexual abuse are a factor of importance when judging the child's credibility. Unfortunately, not all children display emotions according to expectations, leading to misjudgments, and possible miscarriage of justice. In the present study, we examined how lay people's credibility judgments were influenced by a child's displayed emotions during the disclosure of sexual abuse. Participants (n?=?119), viewed video recordings of a mock police interview of an 11-year-old child actor disclosing sexual abuse, displaying one of four emotional expressions (angry, sad, neutral, and positive). Results showed that participants were strongly influenced by the emotions displayed; in particular, the display of strong negative emotions (anger) or positive emotions during disclosure significantly reduced judged credibility. The credibility ratings predicted the participant? judgments of the defendant's guilt and the willingness to pass a guilty vote in a hypothetical trial.     

What makes community reinvestment act agreements work? A study of lender responses

Abstract

One response to the incentives provided by the Community Reinvestment Act of 1977 (CRA) has been for lenders and community groups to enter into CRA agreements, which involve pledges to provide prescribed levels of service to targeted neighborhoods. This article examines whether lenders actually change their behavior after entering into these agreements.

Using data on CRA agreements and on mortgage lending, we find that institutions increase their lending activity with each year an agreement is in force and that increased lending persists after an agreement expires. Additional analysis shows that agreements that include provisions for mortgage counseling and technical assistance are associated with increased targeted lending. By contrast, agreements with provisions requiring small business counseling and technical assistance and periodic meetings by review committees are associated with somewhat depressed lending levels. Further research is needed to draw definitive implications from this second set of results.     

论竞业限制协议泛化适用的法律规制 ——以不可避免披露原则的引入为中心

竞业限制协议的泛化适用不利于劳动者权益保护和科技创新发展，而当前我国竞业限制协议泛化 适用问题非常严重，亟须予以规制。“负有保密义务的人员”的理解与适用偏差、竞业限制的保护客体界定不清、 司法审查偏重形式是竞业限制协议泛化适用的重要原因。不可避免披露原则作为一种法定利益衡量机制可以有效 平衡商业秘密保护与离职员工自由择业，根据我国现实司法情况及具体法律制度对其进行适当限制，并以一种合 理的适用途径引入我国，可以很好地解决竞业限制协议泛化适用问题。     

"激活"人大预算审批权力——评承德政府预算两遭人大驳回

人大掌控政府预算审批权是民主政治的基本要求,也是预防腐败、增进民众信任、建设社会主义和谐社会的重要保障。但目前我国在人大代表人员组成、会议议期、议事规则、预算财政年度、初审程序、预算信息公开等方面的制度缺陷,直接限制了人大监督作用的发挥。同时,人大代表缺少对预算草案的修正权也间接妨碍了人大审批权的实际实施。欲激活人大的预算审批权,应进一步推进财政信息公开、赋予代表对预算案的修正权、调整预算年度、强化预算初审,并逐步完善我国的人民代表大会制度。     

论银行卡信息披露的法律规制

对银行卡信息披露进行法律规制,不仅是保护持卡人合法权益的需要,也是银行卡产业健康发展的需要。美国、澳大利亚等国的法律为我们提供了很好的经验。我国应当借鉴国外的经验,对银行卡信息披露作出强制规定,不仅要明确规定银行卡信息披露的时间、内容和方式,而且更要明确界定违反信息披露义务应承担的法律责任。