关于公司法实施中的若干问题

在公司法实施中暴露的主要问题是发起人虚假出资、控制股东行为不规范、公司人格混同及被滥用现象突出。完善公司立法应立足中国国情,统一公司与企业法,重构公司资本制度,降低公司设立门槛,完善公司治理,细化债权人保护规则以增强法的可诉性;在公司司法方面,宜完善司法解释并由最高人民法院公布公司案例,发挥其引导作用;在揭开公司面纱方面尤其应结合中国的国情和司法实践,而不宜机械地照般国外的理论。     

论复议期间行政行为不停止执行原则

复议期间行政行为不停止执行原则中的“执行”并非仅指对行政相对人的强制执行,而应重新厘定其涵义;“是否停止执行”有不同的模式选择,选择何种模式与其背后的价值取向有关,并受到多种因素的影响。我国选择“复议期间具体行政行为不停止执行为原则,停止执行为例外”的模式,既存在理论上的缺失,也难于在实践中具体落实,需要进行反思与重构。     

司法鉴定在道路交通安全法实施中的运用

司法鉴定是对案件真实情况进行鉴别和判断并作出鉴定结论的科学认识活动 ,结合道路交通安全法的实施 ,司法鉴定在交通肇事案件中依法、公平和客观的处理各类交通肇事和违法案件 ,显得越来越重要和不可替代。     

民事责任能力范畴分析

民事责任能力是民法中的基础性概念.任何法律关系的主体只要具备民事主体资格,该主体即拥有民事责任能力.民事责任能力隐含在民事权利能力之中,享有民事权利、承担民事义务和民事责任的资格三位一体,构成民事权利能力不可分割的要素.民事主体的民事责任能力状况,与该主体的民事行为能力和认识能力无关.民事责任能力制度贯穿于合同法、侵权法等民法分则的各个组成部分,将其局限于民法分则的任何一部分都是对民事责任能力的不当割裂.     

预置防范装置行为的法律性质

如何认定预置防范装置行为的法律性质在司法实践中是一个较常见的问题,但是我国刑法理论对此缺乏深入、系统的探讨。预置防范装置行为总体上可以分为正当的和不正当的两类。正当的预置防范装置行为可以成立正当防卫和一般违法行为,不正当的预置防范装置行为构成犯罪。     

对盗窃信用卡并使用行为的定性

我国《刑法》第一百九十六条第三款规定:盗窃信用卡并使用的,以盗窃罪论处。该款规定并不妥当,因为盗窃信用卡并使用的行为可能触犯盗窃罪、信用卡诈骗罪或诈骗罪。故应予以删除。     

How Many Seats in Congress Is Control of Redistricting Worth?

How large a benefit is partisan control of the redistricting process? Do legal constraints on redistricting—such as the preclearance requirement of the Voting Rights Act—alter this benefit? Are institutions designed to reduce the benefit to partisan control—such as redistricting commissions—effective? To measure the effects of partisan districting on the electoral fortunes of the parties, we collect data on the partisan composition of state government, House election outcomes, and moderating institutions over an 80-year period. Our results suggest that over time, both parties have benefited from unified control, with the effects largest in states where voters were evenly divided among the parties and smallest in states where the controlling party had a large advantage in the electorate. The effects have changed over time, with both parties having equally benefited from control during the middle of the 20th century, the benefit largely disappearing in the late part of the century, and the Republican Party seeing a moderate advantage from control in the current century. The benefits of partisan control were not diminished in states with redistricting commissions. The preclearance requirement appears to have hurt the Democratic Party except when its vote share was very low. The aggregate effects of partisan redistricting are moderate in magnitude—in the modern period, this effect has typically been less than 10 House seats, with the last election where control of the House would have flipped in expectation occurring in 1954.     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.