解析经济责任审计风险

经济责任审计是对领导干部进行经济行为监督和经济责任评价的重要手段,在社会主义市场经济中发挥着重要作用。由于审计人员本身的失误或其他客观原因,许多因素能导致审计风险。因此,为了达到审计目的,保证审计效果,必须采取有效措施来防范审计风险。     

中央代发地方政府债券的理论分析与实践探讨——以2009年地方政府债券为例

受当前国际金融危机影响，我国经济发展速度放缓。政府作出中央财政部代理地方政府债券的发行这一决议来刺激地方经济发展，开放地方政府债券市场时机日益成熟。本文从金融危机、准市政债券、中央债务依存度及区域经济发展差异这四方面作为发行地方政府债券的背景入手，从理论和实践两方面分析了我国发行地方政府债券产生的拉动经济增长、完善地方财政职能、完备我国资本市场的经济效果及可能面临的经济、社会风险，并提出了相应的政策建议。     

Violent Sex Offenses: How are They Best Measured from Official Records?

In the United States, sexually violent predator (SVP) commitment statutes generally require assessment of an offender's risk of subsequent sexual violence. Current actuarial methods for predicting sexual reoffending were actually designed to predict something else—charges or convictions for offenses deemed sexual based on information obtained from police “rapsheets” alone. This study examined the referral and past offenses of 177 sex offenders. Results showed that police rapsheets (and data based on them) underestimated the number and severity of sexually motivated violent offenses for which sex offenders were actually apprehended. Rapsheet violent offenses seemed a more accurate index of the conduct addressed by SVP legislation than were rapsheet sex offenses. We suggest that, when evaluating sex offenders for SVP status, actuarial instruments designed to predict violent recidivism (as measured by rapsheet violent reoffenses) might be preferable to those designed to predict sexual recidivism (as measured by rapsheet sexual reoffenses).

Intimate Partner Violence Victims’ Accuracy in Assessing their Risk of Re-abuse

Using four categories of accuracy (true positive, false positive, true negative, false negative), this study explored (1) how accurately intimate partner violence (IPV) victims are able to assess their risk of re-abuse; and (2) potential predictors of accuracy. Women seeking help for IPV (N = 246) rated the likelihood that they would experience physical re-abuse in the coming year and then reported 18 months later whether those risks had been realized. Victim assessments were more likely to be right than wrong, and were subject to neither a pessimistic nor optimistic bias. In the multivariate analysis, significant/marginally significant predictors of the accuracy categories were the history of violence from this and former partners, level of substance use, PTSD symptoms, and the recency of the violence. Among the more robust findings were the connection between level of stalking and true positives, and between substance use and false negatives. This study suggests that victim assessments have significant potential to inform practice, and deserve further exploration.

风险社会下我国环境刑法的现代转型

当前中国正处于风险社会的关口,环境犯罪问题尤为突出。在风险社会下,我国环境犯罪的刑法立法仍然没有摆脱人类中心主义的束缚,环境犯罪刑法立法存在着诸多的瑕疵。为应对风险社会带来的新挑战,我国环境犯罪刑法立法实现由结果本位向规范本位的适度转向,由此,刑法应当适度调适犯罪圈的大小、建构双向的责任推定原则以及改革和创新刑罚制度,以充分实现环境刑法与风险社会的衔接。     

Corporate social responsibility as new challenge for the IT industry

Corporate social responsibility (CSR) has become a relevant topic for enterprises offering products and services on a global scale. International organizations provide for guidelines and private associations publish codes of conduct requiring businesses to integrate social, environmental and ethical aspects, human rights as well as consumer concerns into their operations. Not at least the EU is promoting CSR through an Agenda for Action 2011–14. The implementation of CSR is a multidimensional ethical process and gains particular importance for the IT industry which by its nature is global. Therefore, IT enterprises are invited to conduct a CSR assessment, to develop a CSR strategy and to implement CSR commitments. These tasks are to be done by introducing specific CSR processes and compliance measures for risk assessment and risk mitigation.     

Trust in the clouds

The “cloud” is not new, and its roots go back to the original plans for computing from the 1950s. Now that computing is moving back to the original cloud-based models that were envisioned more than 60 years ago, with it, consumers are realizing the increases in security and safety that accompany the move to centralized servers. Yet the perception of “trust” in this context is often still formed by views that people have from their use of computers over the past two decades, which is localized in nature (“if I can see it, I can control it”). This view is based on perception more than fact. Our paper discusses different views of trust in other contexts (such as banking and travel) and concludes that users of cloud computing should recast their view of trust in a similar way that consumers of banking and travel have changed their perceptions of trust in the last 100 years.     

数字时代司法责任伦理之守正

在数字化浪潮下,司法活动呈现出"去责任化"的趋势,具体表现为责任感的缺失和责任推诿的加剧,因而亟待法学界对司法责任伦理予以革新。数字技术导致司法责任消解的机理是复杂和多元的,主要源于其兼具权威性与非权威性、确定性与不确定性、机械性与能动性等多重面孔。当前我国司法工作中的数字技术主要被应用于证据指引系统、风险评估工具、在线诉讼平台的开发等事项上,这些领域也是司法责任伦理冲突最为激烈的场域。数字时代应当坚守人本主义司法责任伦理,准确界定机器、技术人员、系统部署者与司法官的责任框架,在拥抱技术的同时树立科学的责任观,借助数字技术建立和完善符合时代特征的司法责任体系。     

论日本核污染的法律规制

从福岛核电站事故到日本政府排海方案,存在核污染风险的法律规制问题。排海方案实施行为违背多项国际环境保护义务。日本环境法规制在福岛事故前后发生变化,《放射性污染特措法》对日本国内核污染进行系统法律规制。国内法规制体系相对严格使得日本政府将核废水从国内排放转移到海洋排放。核污染风险法律预防需要突破剩余风险的限制,不能够按照达标排污即合规的常规预防思路,而应当采取特别预防,从风险的内涵定位、判断要素、禁令诉讼等多方面对其规制路径进行整体建构。     

Dealing with natural disasters

Over the past two decades, natural disasters have severely hit the Southeast Asian region causing dramatic environmental, economic and social consequences. Through the lens of Beck's risk society framework and the theory of reflexive modernization, this article attempts at empirically taking stock of how the Association of Southeast Asian Nations (ASEAN) is addressing disaster risk through the creation of new regional institutions and mechanisms. In particular, it argues that the accumulation of the experience of catastrophes is leading ASEAN members towards the development of new precautionary initiatives to deal with disasters, and to forge a new way forward for the promotion of disaster cooperation and joint emergency response. The article is divided into five sections, which will only consider initiatives endorsed within the ASEAN framework. The first introduces risk societies as forms of modern societies and of the insecurities of the present world. In the second section attention is drawn to natural disasters as a paradigmatic example of Beck's risk society. The third section explores how ASEAN normative governance is evolving to include the issue of disaster management within its security and social agenda. Then the main institutional and operational innovations and tools through which ASEAN is preparing to deal with disaster risk are explored. Finally, the article suggests that despite ASEAN overall institutional innovations, the practice of cooperation still is effected by several factors, above all the lack of adequate resources and the difficulty of reconciling principles of solidarity with national sovereignty, which hinder ASEAN effectiveness in this area.