韩国金融账户自由化的经济效应研究

伴随着国际金融一体化的发展,金融账户自由化成为大势所趋。考察韩国金融账户自由化政策的演变历程以及金融账户的变动情况,可以对其金融账户自由化的经济效应及机制进行实证研究。     

中国古代死刑适用机制初探

中国古代死刑适用是在自己特有的法律文化中进行,而这种法律文化对死刑的适用具有制约的作用。中国古代死刑在适用原则上是慎刑,这与中国古代认为“人命至重”有关。同时,中国古代死刑适用中受到三个方面文化因素的制约,那就是“天人和谐观”、报应观、“无讼”的盛世观和仁政观。为了应以上原则和文化的需要,中国古代在死刑适用上创制出对死刑案件的分类,进而对不同类别的死刑案件分别对待。这样构成了中国古代特殊的死刑适用机制。     

浅析会计差错更正的账务处理及报表调整

会计差错特别是重大差错若不及时、正确地更正,不仅影响会计信息的可靠性,而且可能误导投资者、债权人和其他信息使用者.因此,必须正确运用会计准则进行差错更正的账务处理和报表调整.     

教育股份制的特质研究

教育股份制是借鉴企业股份制合理内核的一种教育运作的创新模式。它符合教育政策和法律,适应经济和社会发展变革的现实需求,是实现教育事业可持续发展和教育进步的有效途径。教育股份制体现了一种多元化的价值趋向,并以社会本位为核心,强调公私法的兼容和价值并存,并集中在资本和管理两个层面,寻求教育公益性和资本寻利性的最佳平衡和有机统一从而凸现出其作为一种独立制度设计的特质。     

注册会计师虚假验资对委托人的专家责任探讨

注册会计师因其在所在领域的专门知识与经验从而对委托人负有专家义务。由于注册会计师对委托人所负担的专家义务,注册会计师虚假验资情况下,委托人可选择请求注册会计师承担专家责任—违约责任。这种违约责任与注册会计师违反约定义务情形下的违约责任在构成要件与免责条件方面均有区别。     

Policing protest in the Australian Capital Territory: the introduction and use of the Public Order Act 1971

This article examines the reaction by the Australian Federal Government to the protest movements of the 1960s–1970s and their attempts to use public order legislation to thwart radical discontent in Australia. It argues that the Public Order (Protection of Persons and Property) Act 1971 was aimed at the threat of “violent” protests, particularly the tactic of the “sit-in”, and that to this end, the legislation was an overreaction to the actual threat posed by the protest movements at the time. It also shows that after a long gestation period, the Act was ill-equipped to deal with the changing nature of demonstrations in the 1970s, such as the problems caused by the erection of the Aboriginal Tent Embassy. Thus, after an initial flurry of use in mid-1971, the law has been seldom used since.     

Iron triangle of the gong jian fa: Lessons from wrongful convictions in capital cases?

This article examines the iron triangle of the gong jian fa (police, prosecutors and courts) in China, based on Chinese lessons from high-profile wrongful convictions in capital cases. It argues that the iron triangle acts as both an administrative and a political control on such cases, behind which lies overly close cooperation between the three state institutions. This cooperation often results from coordination by local political-legal committees (PLCs). Under this institutional environment, the police, prosecutors and courts have to work together and cooperate with combating crime, without necessary restricts to ensure criminal justice even in capital cases. Responding to repeated occurrences of such typical injustices, China has promoted several waves of justice reforms to prevent and reduce wrongful convictions over the last ten years, but has failed to make substantive progress without effectively addressing the iron triangle. This continued failure calls for a holistic approach to future systemic reform. Particularly, specific measures are required to enhance judicial independence and to reduce intervention from local PLCs during the handling of individual cases. Such reforms would greatly reduce the risk of wrongful convictions in capital cases.     

虚报公司资本与虚假出资行为本不应去罪化

虚报公司资本与虚假出资行为在此次《公司法》修改后依然会存在,而且可能更加泛滥。"两虚"行为是具有可谴责性的不道德行为;侵害登记机关的管理秩序,威胁公司债权人权益、交易安全,社会危害性不容小视。尽管理论上对于"两虚"行为的处罚规定存在质疑,但这些质疑尚不足以推翻一种已运行近二十年并且具有一定的理论和实践基础的制度。此次公司法修改并未就有关争议给出确定性结论。我们在解决争议前本不应让虚报公司资本与虚假出资行为去罪化。     

With Strings Attached? Improving the Administration of Central State Financed Investment Projects in the PRC

This article takes a new look at the institutional core of China's economic planning—the State Development and Planning Commission (SDPC, 1998–2003)—focusing on its role in approving and fundraising for major capital investment projects. The primary objective of this inquiry is to identify changes in the network structure and procedures of inter-agency relations and central planners’ interactions with national legislators, which have produced a diversity of ‘organizational microclimates’ that shape the coherence of the national economic bureaucracy and central–local fiscal relations. Based on interviews of high-level officials and case studies of investment projects in energy, information technology, and transport sectors, it is argued that administrative reforms aiming to improve SDPC's regulatory capacity have been predicated on a concerted effort by key agencies and ministries under the State Council to reduce the window of opportunity for local and industrial interests to politicize capital allocation decisions. This finding suggests caution in interpreting contemporary China through the comparative lenses of a developmental state, a regulatory state, or a fiscal federalist system.     

Effects of psychopathy and violence risk testimony on mock juror perceptions of dangerousness in a capital murder trial

The recent introduction of the Psychopathy Checklist-Revised (PCL-R) into the sentencing phase of capital murder trials has heightened concerns about the potentially prejudicial impact of such information on jurors, who might give disproportionate weight to this diagnosis when determining whether a defendant is a “continuing threat to society”. To investigate this issue, 238 undergraduates read a case summary based on US v. Barnette ( ), in which prosecution testimony was presented regarding the presence of a mental disorder (psychopathy, psychosis, or no disorder). Compared to the “no disorder” condition, participants rated psychopathic defendants as more likely to be violent in the future, even though testimony related to level of risk (high or low) was held constant. The difference in perceived dangerousness across the psychopathy and no disorder groups was particularly pronounced when the experts described the defendant as being at low risk. A similar pattern of effects was noted for the psychosis condition, suggesting that the impact of mental disorder testimony on perceptions of dangerousness may not necessarily be specific to the PCL-R.