Mandatory or Not Mandatory Reporting? Insights From Italian Bank Foundations

In the Italian nonprofit field, bank foundations face an increasing demand to account for their grant activity in forms that go beyond traditional financial statements. Consequently, bank foundations have developed specific reports in accordance with a 2001 Italian law that requires a mission report to be included within financial statements. This study investigates the peculiarities of social reporting documents in terms of standards used and formal characteristics, revealing different adoption levels. Contributing to an ongoing debate, the analysis of the reporting practices underlines how the due by law on social accounting could hamper the disclosure in nonprofit organizations.     

从法治的角度探析少数民族宗教问题

少数民族宗教问题,关乎到国家安定,关乎人民福祉。妥善处理少数民族宗教问题,考验我党的执政水平和各级领导的执政能力。当前,国际风云突变,民族宗教分裂势力有抬头之趋势。需要各级领导干部,牢固树立法治理念,用法律思维积极预防与妥善处理民族宗教问题。     

受贿罪既遂标准研究

索取型受贿和收受型受贿在具体犯罪构成要件上的差异,导致了二者犯罪既遂认定标准的不同。应当以阶段行为说作为受贿罪既遂认定标准,即在收受型受贿中,以行为人取得他人贿赂行为作为犯罪既遂认定标准,而在索取型受贿中,则以行为人向他人索取贿赂行为的完成作为犯罪既遂的认定标准。     

民族复兴的逻辑与中共的历史使命

发达国家现代化发展历程持续发展的重要原因之一,是资产阶级统治在政治建设上的成功设计和相关实践。中国现代化的持续发展面临同样的逻辑,而切实需要把科学发展观作为保证政治体制改革沿着正确方向发展的统领。政治体制改革必须为经济基础服务,它不应仅仅是某种抽象理念的"外化"。中国必须有一二百年以上的稳定可持续发展,才可能使民族的全面复兴达到历史的新高。