警务微博的功能演进与发展战略

作为中国政务微博中的支柱性力量,警务微博主要发挥着警务信息公开、舆论引导、警务办公平台三种功能。虽然警务微博兴起时间不长,但从诞生至今,警务微博走过了试验起步、整合发展和创新服务三个阶段,其功能也逐渐深化拓展。根据活跃度、传播力和引导力的不同,警务微博应选择恰当的结构战略和功能战略。警务微博的发展对于公安机关在新时期密切联系群众及创新社会管理,具有积极意义。     

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.     

The Development of Good Practices in Cooperation With the Use of Educational Offer of Academic Centers for Employees of an International Corporation

The paper describes the genesis of the industry＇s needs for training employees whose main purpose is to stimulate ones to be more innovative. Responded to this demand, academic centers helped in the development of training strategies and concepts. The paper brought the closer concepts of training in range and effect that they have brought. An attempt was made to approximations, summary, and evaluation of programs that have been implemented in the framework of academic consortia, among governments founds, academic development, and companies competing in the regional and international telecommunication markets. Analyzed cases of such cooperation, for programs in which several people were involved, as well as beneficiaries of the projects in which were several thousand employees. Efforts made in these programs indicate good practice for those who would like to emulate or improve programs. Experiences that were collected and described in this paper are the ideal start for similar initiatives that may be taken without regard to the scale and location of economic participants.     

汶川地震相关的若干刑事问题研究

"5.12"汶川地震发生后,出现了很多疑难刑事法律问题,如建筑物毁损责任追究问题、趁灾造谣、非法经营、灾民哄抢救灾物资等行为的定性问题等,对于这些问题,应当区分不同情形,作出相应处理。     

股东知情权与公司商业秘密权的冲突与协调

我国新公司法当中修改了股东知情权的内容,谓之一大进步。但同时有不完善之处,尤其在对公司商业秘密保护方面问题突出。在保证股东的知情权利益的同时兼顾公司的经营利益,从立法规定到执法公正再到司法救济上,减少甚至避免二者之间冲突的发生。     

Inter- and intra-subject variability in ethanol pharmacokinetic parameters: effects of testing interval and dose

Calculation of a blood alcohol concentration (BAC) at the time of an offence by forward or back-extrapolation, using population average values for ethanol pharmacokinetic parameters or a single estimate of individual specific parameters, ignores the possibility of inter- and intra-subject variability. In order to estimate inter- and intra-subject variability in the elimination rate and absorption rate, BAC was measured over time in 12 male volunteers on 4 occasions. Subjects received 0.44 g kg(-1) body weight of ethanol on the first study day, and 0.70 g kg(-1) body weight on subsequent study days 1, 11 and 12 weeks later, to enable comparisons in variability over short and long time periods and when the same or different doses were administered. Evidence of both inter- and intra-subject variability was found, with inter-subject variability substantially smaller than intra-subject variability when the dose varied. Forensically important differences in pharmacokinetic parameters were observed within individuals between occasions. These findings could have an important impact on medico-legal issues related to ethanol pharmacokinetics.     

Economics of court performance: an empirical analysis

This paper proposes an empirical analysis of Spanish court performance using the economic approach. An econometric model will be estimated in order to answer two basic questions: (1) why some courts’ output it is greater than others? (2) Could courts produce a higher output using their actual resources? In addition it will be determine, by means of an analysis of variance (ANOVA), whether courts showing higher than average output have dictated resolutions with a higher reversal rate.     

企业法人营业执照被吊销后的法律问题探讨--兼评国家工商行政管理局工商企字[2002]第106号文

有人认为吊销营业执照就等于终止了企业的法人资格,这种认识值得商榷。吊销营业执照只是取消了企业进行营业活动的资格,但不能直接取消其法人资格,法人应当首先清算,清算完成后,向工商管理部门办理注销手续。此时,法人资格才能够终止。因此,被吊销营业执照后至企业法人资格被注销前,企业仍然可以自己的名义起诉和应诉。工商行政管理总局第106号文的有关规定是不合理的,应当修正。     

对330例体表创口与愈后瘢痕长度的对比观察

探讨体表创口与愈后瘢痕相互关系。在 330例不同年龄的伤者的不同部位的钝、锐器伤口 ,用精确的测量方法 ,在伤后 3d内、伤后 1个月、伤后 3个月进行测量 ,并计算创口愈合成为瘢痕的收缩率。在伤后 3个月面部瘢痕的收缩率为 15 4% ,躯干、四肢瘢痕收缩率为 13 6 % ,头皮瘢痕收缩率为 10 1%。不同致伤物形成的创口 ,在伤后 3个月时 ,不规则钝器创的瘢痕收缩率为 16 1% ,锐器创的瘢痕收缩率为 11 2 %。结果表明 ,创口在伤后 3个月时 ,面部瘢痕收缩率最大 ,头皮瘢痕收缩率最小。不规则钝器创的瘢痕收缩率值比锐器创的瘢痕收缩率值大。     

“ 金蝉”不再“ 脱壳”——论营业转让中债权人的利益保护

营业转让中债务人通过“金蝉脱壳”之计逃废债务的现象频发,为了改变债权人所处的不利地位,需要从法理上澄清现行债务承担规则存在的迷乱,同时梳理国内外的相关制度,在比较借鉴的基础上,全面建构债权人利益保护机制：一是完善债权人知情权的实现程序,建立债权保护的事前防范机制;二是夯实债务承担规则的法理基础,重构债权保护的事后救济机制。