A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule

This paper reviews the existing literature on consumer credit reporting, the most extensively used instrument to overcome information asymmetry and adverse selection problems in credit markets. Despite the copious literature in economics and some research in regulatory policy, the legal community has paid almost no attention to the legal framework of consumer credit information systems, specially within the context of the European Union. Studies on the topic, however, seem particularly relevant in view of the establishment of a single market for consumer credit. This article ultimately calls for further legal research to address consumer protection concerns and inform future legislation.      

我国司法职务犯罪防治对策探讨——以司法职权运行机制为视角

司法职务犯罪是一种具有严重社会危害性的职务性犯罪,以现代犯罪原因论观之,产生此类犯罪的原因呈现出多元多层次的特点:既受经济因素、文化传统的制约,又受司法运行机制的困扰,还受司法工作人员的素质、立法本身的缺陷、教育缺失或不到位等诸多因素的影响.从司法职权运行机制的独特视角着手,深入剖析引发司法职务犯罪在运行机制层面的成因,并就健全我国司法职权运行机制提出自己的见解,以期构建科学有效的防范对策体系.     

论新世纪新阶段治安行政执法的改革

新世纪新阶段,我国的治安行政执法面临着一些新的情况和新的问题,我们应当改变治安民警的传统观念,转变治安民警执法角色,改革治安行政许可,完善治安法制建设,规划治安行政执法的运行机制.     

Lanzhou Univ. of Tech., Lanzhou 730050

C square-wave pulse inverter controlled by DSP was introduced. TMS320-serial DSP produced by Texas Instruments Corp., its developing environment and program flow, and the use of the software CCS were also introduced. According to the requirement of output waveform, the main program of control system, interruption service routine, and subroutines were designed by using modularized software design method. Offline and online experimental results indicated t     

全球化环境中的知识产权保护——全球化与知识产权保护国际会议综述

全球化环境下知识产权保护存在很多值得探讨的问题。由中国政法大学民商经济法学院举办、中国政法大学民商经济法学院知识产权法研究所承办、美国Kenyon&Kenyon LLP和National Economic Research Associates,Inc.提供赞助的全球化与知识产权保护国际会议于2007年1月20—21在北京召开,近二百名国内外知识产权专家学者探讨了全球化环境下知识产权保护的一系列问题。本次会议对于推动国内外知识产权理论与实践问题的研究具有深远意义。     

The effect of board size and composition on European bank performance

Banks are “special” financial institutions generating distinct corporate governance challenges. The present paper examines the relationship between two of the most pertinent corporate governance factors—that is, the size of the Board of Directors and the proportion of non-executive directors—and firm performance on a sample of 58 large European banks over the period 2002–2004. The empirical analysis embraces a number of bank-specific variables. Our results reveal that bank profitability is negatively related to the size of the Board of Directors, while the impact of Board composition, although positive in all models, is, in most cases, insignificant. The results are robust after controlling for firm-specific variables.      

Family-owned,limited close corporations and protection of ownership

Protected ownership and freedom of contracts are two basic parts of the institutional framework of successful countries according to Douglass North, winner of the Nobel Prize in 1993. The incentives to make long-term investments are strengthened if ownership rights are protected and freedom of contracts is a basic element in the process of efficient allocation of scarce resources. An important engine in prosperous societies is the family firm. Most companies in these societies can be classified as family firms and a major part of GDP is produced by family businesses. Consequently, how ownership is protected in family firms is an important issue.Three important factors of private ownership of property are the rights to determine use of owned assets, the return generated from them and to transfer the assets at mutually agreeable terms to a new owner(s).The incentives of a founder entrepreneur to put efforts into the establishment of a firm are determined by all the three factors. We will here pay special attention to the third factor, transfer of the ownership of the firm. The founder often places contractual restrictions on such transfers to ensure that the structure of ownership is stable and that the firm stays in the family. The possibility to do so is part of the freedom of contracts and is associated with the extent of ownership held as well as the incentives to invest in new businesses.This paper is primarily about how protection of family ownership can be achieved from a legal point of view and discusses the reasons to enforce these legal relationships in the future for second, third, fourth etc. generations of family owners.     

侵权行为法的社会功能

我国大多数学者认为侵权法的社会功能包括惩罚和预防功能,甚至有很多人主张将惩罚性损害赔偿制度全面引入我国的民事法律制度中。但是,在现代社会,侵权法的基本功能应是填补损害,传统侵权法中的预防功能已经成为填补损害的反射作用,惩罚功能在侵权法中已消失。     

难民保护面临的国际法问题及对策

对难民提供国际保护既是人道主义的要求,也是维护国际和平与安全使然,然而拒不接受难民的趋势越来越严重。应对这一问题的法律措施,一是修改既有难民定义,扩大国际难民法的保护范围,使得各国对那些不符合既有难民定义却处于与难民同样境地的人的援助,从纯粹基于人道主义考虑的自觉自愿行为转化为法律义务。二是强调国际人权法在难民国际保护中的应有作用。将人权原理应用到难民保护领域,通过敦促国家履行国际人权保护义务来实现对难民的保护,可以克服国际难民法的固有缺陷,并强化难民国际保护的法律基础。     

现代性重建进程中的法治变革趋向

随着现代性的时代发展,现代性反思和重建已成为一个必须直面的问题,正是在这一境遇下,现代法治也开始发生了重要变革,形成了法律多元主义的规则秩序、互动平衡的功能取向、反思回应的程序主义诉求等发展走向。因此,我们应立足于现代性反思和重建的时代关怀,积极推进中国的法治进程。