Regulating balance sheet audit: A game theoretical analysis

Summary  The decision situation implicit to balance sheet audit is modelled as a game theoretical model and examined for its behavioural implications. Possible types of decisions are identified as Nash equilibria. The basic game model is characterized by an equilibrium in mixed strategies. Its properties are discussed in detail with respect to alternative scenarios of statutory audit. The regulatory propositions of separation between audit and consulting, on the one hand, and the rotation of auditors, on the other, are analyzed in the context of the game. It turns out that these measures may have contradictory effects on the quality of the balance sheet audit and it depends on the specification of regulatory details and the reaction of the agents whether the one or the other effect dominates in the end. Another proposition to enhance the audit performance is the extension of the liability of statutory auditors. Prerequisites for the success of this measure are that either no professional liability insurance exists or that, if otherwise, deductibles are calculated as a fixed percentage of the loss. The examples refer to German legal rules, however, similar legal rules are valid for most of the developed market economies.     

美国妨害法在环境侵权救济中的运用和发展

环境侵权救济 ,特别是环境侵害的排除 ,关涉受害人保护和产业发展的平衡。从美国传统妨害法在环境侵权救济中的运用和发展来分析 ,其维护环境正义与经济发展双重目标的有关理论和制度值得我国环境立法和环境司法实践参考和借鉴。     

The UK and Reform of the EU: Need for Eternal Vigilance

As the government of the United Kingdom prepares itself for negotiations with the European Union for a significant rebalancing of the relationship between the EU and its member states, the letter addressed by the prime minister of the UK to the president of the European Council has been seen as a document of some importance. The author argues that this letter, and a speech from the prime minister which followed it, deserve close study given their far-reaching implications for the future of UK–EU ties. The article also underlines the importance of eternal vigilance on the part everyone involved in the negotiating process.     

我国军人法律地位的法理分析

军人法律地位是指军人依法所享有的权利和义务之间的关系.对军人法律地位的界定应以权利和义务的关系原理为理论基础,从军事法价值理念出发来进行.确立军人法律地位的过程是一个对实然军人法律地位进行辩证否定的过程.     

生态犯罪学论纲

生态环境是人类赖以生存和发展的基本条件。随着全球近50年、我国近20年来生态环境的恶化,人们的环保意识逐渐有所觉醒和提高,认识到破坏生态环境的行为是战略性犯罪或曰"原罪"。因此,在犯罪学学科建设中有必要把对"生态犯罪学"的研究提上日程,并就什么是生态犯罪,其研究对象、目的、范围、必要性和特点,以及解决生态问题的基本出路等问题进行深入探讨。     

统筹城乡一体发展 全力打造“均衡寿光”

寿光以科学发展观为指导,确立了＂城乡一体、均衡发展＂理念,提出了以规划、产业、建设、文化、民生、党建＂六个一体化＂的全面推进,全力打造城乡一体＂均衡寿光＂。     

通过市场关系走向社会主义——对布哈林几个经济理论问题的再认识

列宁逝世以后,布哈林继续坚持和捍卫列宁的新经济政策思想,并结合俄国的实际,针对当时苏俄国民经济发展中出现的一系列问题,总结过去经济建设中的经验和教训,系统地阐释自己的观点,从而形成了关于过渡时期的经济理论.这些理论观点可以简单概括为:社会主义革命和建设的发展因各国的社会历史条件不同而具有不同的"民族类型";只有实现工业化,才能消除二元经济之间的差距;要使国民经济持续健康发展,必须重视市场调节的作用,使国民经济各部门之间保持综合平衡.     

试析均势与均势功能的维持

随着近代国际体系的形成,均势原则作为一种国际关系发展的规律和政治现象日益凸显出来,并成为一支重要的国际关系理论和颇具影响力的外交战略。从本质上看,均势自然或不自然地遵循着两项命题假设,并大致形成了三种概念解释或理论假说,即状态机能说、政策动机说与权力关系说。威斯特伐利亚体系和维也纳体系作为传统均势的典型模式,从一个侧面揭示了均势理论的结构性缺陷和弊端,即所谓“制衡难题”。     

How Much Is Too Much? Media Attention and Popular Support for an Insurgent Party

It is commonly observed that parties and candidates tend to receive coverage in the news media and attention in proportion to their electoral support. Although this norm serves to ensure that coverage is balanced or fair, news values often produce a different pattern of coverage in the television news media. This article considers the dynamic relationship between coverage in the news media and popular support for an insurgent party - the Reform party - in the 1993 Canadian election campaign. The analysis shows that coverage of Reform in the news media underwent an important change during the campaign that appears to have occurred before any change in popular support. While this change in attention to Reform was critical for Reform's ability to mobilize its potential electoral support, it also provides empirical support for the argument that there is an underlying equilibrium between the amount of coverage a party receives and its political support. Data for this analysis come from a campaign wave survey of vote intentions as part of the 1993 Canadian Election Study and a television content analysis of campaign news. The analysis applies an error-correction approach, which assumes an underlying equilibrium relationship, to model media access and vote intentions. The article thus expands the current applications of the error-correction technique while offering substantively important evidence of the political impacts of media decisions for the electoral support of new parties.     

知识产权法"利益平衡说"之反思:自然法与功利主义之比较

“利益平衡说”被认为是知识产权法之基本原则或基本精神,旨在平衡权利人个人利益与社会公共利益之冲突,并以此解释知识产权法的制度构成。依自然法理论,知识产权之正当性因其自然获得性,相关权利与限制是确定权利的正当边界,维护以个人权利为基础之社会契约。功利主义理论则认为知识产权保护是实现社会效用之必要工具,经由排他性权利及其限制来达至社会效用最大化。无论限制或保护权利均有可能产生对权利或社会效用的正面或负面作用。由此,利益平衡的二元价值目标论值得商榷。知识产权法的根本问题是以个人权利为导向还是以社会效用为终极价值之选择问题。