注册会计师的过失责任:连带责任抑或比例责任

对于注册会计师的过失责任应适用连带责任还是比例责任,目前理论界存在争议,而这一问题对于注册会计师的法律风险具有相当大的影响。从西方来看,更多地采用连带责任,但近年来,以美国为代表,正表现出逐渐从连带责任向比例责任的转变的趋势。我国目前有关法律亦采用连带责任,但从我国注册会计师的执业环境来看,连带责任将使注册会计师承担过高的法律风险,因此,对于注册会计师的过失责任采用比例责任可能更为合适。     

片面共犯性质及其意义

片面共犯是客观存在的一类犯罪现象,本质上符合共同犯罪的构成要件。将片面共犯视为共同犯罪,有其深刻的哲学依据、法理依据、立法依据和实践意义。我国刑法对共同犯罪的定义并未排除片面共犯,将＂共同故意＂限制在＂双向的犯意联络＂的范围内,是对刑法规范的误读。完全可以通过创新传统的刑法理论,使本属共同犯罪一部分的片面共犯回归共同犯罪。     

“非法占有目的”的司法推定——以法律事实为基础

以非法占有为目的是我国刑法规定的侵犯财产犯罪中的一个重要概念,但如何理解和认定非法占有目的,一直都众说纷纭,也是我国刑法学界争论的热点和难点问题。对非法占有目的的不断研究,将有助于对司法实践中的混乱局面进行澄清;有助于罪与非罪、此罪与彼罪的区分;有助于正确认识和把握非法占有目的的立法意图。     

证券做市交易与市场操纵的界分

2017年12月4日,中国证监会针对做市商的市场操纵行为作出了首单行政处罚,但该决定实际仍未明确如何在逻辑上和事实上厘清证券做市交易与市场操纵行为的关系。虽然做市商的流动性供给和定价功能,会导致做市商对证券价格的内心价值判断与其做市行为客观所表达的观点产生不一致,但该种不一致乃是为履行积极义务所致,因此也就不存在操纵的故意,在逻辑上也就不属于市场操纵。是否存在操纵的故意,同时也就构成了在事实上区分证券做市交易和市场操纵的关键。而该项事实认定在新三板市场上应当考虑到低流动性的市场环境、持续双向报价的积极义务、中央交易对手的特别安排、调节库存的客观需要等特殊因素,设置异于通常事实认定标准的特别要求。虽然该种做法存在发生假阴性错误的风险,但从协调假阳性错误及假阴性错误的逻辑和方法来看仍是妥当的选择。     

The Moral Justification for the Preventive Detention of Terrorists

The moral, as opposed to legal, justification for the preventive detention of terrorists is the topic of this article, and, in particular, for the preventive detention of members of extremist Islamist terrorist organizations, such as Islamic State (IS) and Al Qaeda (AQ). The article argues that preventive detention of terrorists is morally justified under certain circumstances. Its argument for preventive detention of terrorists is analogous to that used to detain enemy combatants as prisoners of war. However, rather than relying on the possession of the properties definitive of the legal status of a combatant, it relies on demonstrable possession of constitutive features of functionally integrated membership of a terrorist organization. Membership in this sense of a terrorist organization creates the presumption of a standing intention to commit murder, or at least to assist others to do so, in the service of the organization’s political ends.     

我国证劵市场流转税的现状与改革

我国证券市场流转税对证券市场的运行、社会资本的配置以及政府收入均会产生影响。证券市场流转税的改革必须以促成证券市场的良性运行为根本目的,以引导对整个社会资本的优化配置为最终目标,以尽量不造成政府收入的大幅波动为前提。由此应拓宽税基、实行差别税负、进行单向征收。     

诈骗犯罪中“以非法占有为目的”的思考

我国刑法界历来认为目的犯的犯罪目的是超过客观因素的主观因素.诈骗犯罪也是目的犯,但它同时也是结果犯.其中犯罪目的和客观危害结果的内容应当一致,否则,就不能很好的解决诈骗犯罪的既遂标准是"所有"还是"控制"的争论.目的犯中目的规定的模糊性使得其具有一些固有的弱点,所以,应当限制其应用范围.     

对《公司法》第72条股权转让的解读和建议

修改后的《公司法》对转让股权的股东身份未作区别,是一个缺陷。对自兼董事、监事的股东的控股股东,其股权的对外转让不应使用“过半数”,而应获得四分之三以上的股东甚至全体股东的同意;股权转让中“同等条件”的转让价格,一方面采用单一的股权转让价格,即采用综合评估与协商确定转让价格,另一方面赋予其他的股东异议权,认为价格不合理,可申请鉴定或者直接诉诸法院。     

Support for aged care workers and quality care in Australia: A case of contract failure?

This paper is guided by Conservation of Resources theory and aims to investigate the impact of personal and organisational support on the quality of clinical care given to aged care residents in for‐profit (FP) and not‐for‐profit (NFP) facilities. Broadly, the paper addresses challenges faced by governments in designing contract specifications that ensure quality outcomes from aged care providers. The argument is that the present accreditation standards that are used to assess the status of aged care providers are too narrow to capture the complexity in delivering social services. Data were collected from 442 aged care workers from aged care facilities in NSW, QLD and WA. The results show that carer support (personal and organisational support) explained half of the variance in quality of clinical care in NFP facilities, and a third of the variance in FP facilities. In particular, the findings suggest support for carers is important for carer retention, and ultimately the clinical care of residents. The findings provide supporting evidence to widen the required contract specifications for aged care provider accreditation to include organisational and personal support for carers.     

Are regulatory agencies independent in practice? Evidence from board members in Spain

Are the board members of regulatory agencies (regulators), taken as a particular cluster within the public sphere, independent of elected politicians and tenured bureaucrats? How can we assess their independence in practice, beyond formal rules? To address these questions, this paper delves into two key dimensions: board members' social connections and their security of tenure in office. Firstly, we focus on regulators' identity as policy adjudicators and examine their political and administrative relations. In doing so, we expect to understand better how regulators' social and political situations may influence their behavior. Secondly, we assess their political vulnerability through political cycles in order to measure their de facto independence over time. Additionally, variations in these two dimensions are compared with respect to the effect of different de jure appointment rules. We contrast these expectations with the empirical evaluation of board members of regulatory agencies in Spain (1979–2010). Thus, we confirm that regulators who have an administrative profile are more vulnerable to political changes than those with political ties, while appointment rules have an influence on their political vulnerability.