从《反洗钱法》看我国洗钱罪立法的演进及完善

当前,洗钱犯罪已经成为各国普遍面临的难题,它不但给犯罪所得的黑钱披上了合法的外衣,为国家追查相关上游犯罪设置了障碍,而且为犯罪分子继续甚至扩大犯罪提供了条件与机会。如何对之进行有效打击,是各国都在努力探究的问题。本文从我国洗钱罪的立法历程入手,通过中外立法例的比较,指出我国洗钱罪立法上的不足,并提出今后应当完善的方向。     

过失共同正犯若干问题研究

中外刑法学界对过失共同正犯的争议起源于对共同犯罪本质的不同理解--"犯罪共同说和行为共同说的对立".我国刑法通说否认过失共同正犯,这迫使司法实践中法官"偷偷"适用"部分实行全部责任"的共犯处罚原则来处理过失犯罪案件.确立这一理论必须排除"规范否定说"、"意思联络缺乏说"和"罪刑均衡违反说"三大障碍.过失共同正犯同样具有共同实行的意思表示,共同注意义务才是过失共同正犯成立的本质.     

刑法因果关系问题再研究

从胡某案件人手,对国内外单独犯因果关系的学说进行了评述,并对共同犯罪因果关系的学说进行了认真的研究,肯定了毕克迈耶与牧野英一的共同犯罪因果关系学说的现代价值,以此为借鉴分析胡某案件中涉及的共同犯罪的因果关系问题,提出考察本案因果关系应遵循的整体性原则,即共犯行为间有引起与被引起的关系,它们互为条件、互相配合、纵横交错,具有单个犯罪所不具有的特殊性;各共犯的行为与犯罪结果之间无论是直接的因果关系还是间接的因果关系,都是一种不容否认的客观存在;共犯的因果关系还具有双重性的特征,即大因果关系与小因果关系.由此得出胡某与张某、江某均应以故意伤害罪论处的结论.     

伦理失范向经济犯罪转化的原因分析

以伦理失范向经济犯罪转化的原因为主线,从法经济学、心理学和社会环境等多个角度剖析伦理失范向经济犯罪转化的潜在诱因,为遏制伦理失范进一步转化为经济犯罪提供理论支持.     

Soviet legacies,organized crime,and economic gangsterism: Russia, 1995–2010

In countries like Russia, where legal institutions providing political accountability and protection of property rights are weak, some elite actors accept the use of violence as a tool in political and economic competition. The intensity of this violent exposure may vary depending on the position the province had had in the Soviet administrative hierarchy. The higher the province's position before 1991, the greater the intensity of business violence one is likely to observe there in post-communist times, because the Soviet collapse left a more gaping power vacuum and lack of working informal rules in regions with limited presence of traditional criminal organizations. Post-Soviet entrepreneurs also often find it worthwhile to run for office or financially back certain candidates in order to secure a privileged status and the ability to interpret the law in their favor. Businessmen-candidates themselves and their financial backers behind the scenes may become exposed to competitive pressures resulting in violence during election years, because their competitors may find it hard to secure their position in power through the existing legal or informal non-violent means. To test whether Soviet legacies and Provincial elections indeed cause spikes in commerce-motivated violence, this project relies on an original dataset of more than 6000 attacks involving business interests in 74 regions of Russia, in 1991–2010. The results show that only legislative elections cause increases in violence while there is no firm evidence that executive polls have a similar effect.     

当前金融犯罪的主要特点与对策分析

当前经济犯罪的危害越来越严重,在经济犯罪中又以金融犯罪危害更为突出。目前金融犯罪大案、要案大幅度上升,作案手段呈智能化、多样化、隐蔽化,危害重大,严重影响了社会稳定,给社会造成了不可估量的经济损失,更对社会经济秩序乃至整个社会秩序产生了严重破坏。因此,制定科学、有效及切实可行的打击对策是当前公安工作的当务之急。     

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.     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

An Examination of the Relationship Between Media Exposure and Fear of Victimization: Implications of the Superpredator Narrative on Juvenile Justice Policies

The media allow crime to infiltrate the public’s consciousness in every conceivable way, thereby playing a major role in shaping the public’s opinion and attitude toward crime and crime issues (Barak, 1995; Fields & Jerin, 1996; Kappeler & Potter, 2005). Reporters constantly talk about crime, and crime related stories dominate the headlines of local and national newspaper outlets (Dowler, 2003; Pizarro et al, 2007). Some of the most highly rated television programs are based on crime plots and people across social, political, and racial demographics are constantly engaged in crime dialogue generated from local or national news stories. When the focus of these mediums is on youth they become even more profound and contentious. The images portrayed conjure up stereotypes that lead to fear and inflammatory remarks that become entrenched into the national lexicon. The current study uses data from the National Opinion Survey of Crime and Justice to test the relationship between crime-related media viewership and fear of victimization within a nationally representative adult sample. Approximately 42.67% of respondents reported regularly watching crime shows and about the same proportion (42.83%) believed their local media paid too much attention to violent crime. In addition to regular crime-show viewership, confidence in the police, gender, and recent contact with the police were associated with fear of victimization. This article adds to an existing body of research through a largely unexplored area in the administration of justice. It does so within the context of the U.S. juvenile justice system.