Strengthening Green Global Governance in a Disparate World SocietyWould a World Environment Organisation Benefit the South?

The debate on the advantages and disadvantages of upgrading the United Nations Environment Programme to a 'world environment organisation' (WEO) has gained momentum in both academe and politics. This article contends that a WEO would further the interests especially of developing countries, because it would provide them, first, a high-level forum to unite their individual bargaining power against the major industrialised countries. Second, a WEO would assist Southern efforts to garner international support for environmental programmes in regions and sectors that are increasingly bypassed by economic globalisation. Third, a WEO would create a locus to politically institutionalise the influence of non-governmental lobbyists in a way that increases the balance of opinions and perspectives. The article then addresses special challenges and caveats for developing countries in the upcoming negotiation process, in particular whether an upgraded UNEP would address only 'global' issues, thus absolving the international community from assisting developing countries in mitigating the more pressing local environmental issues in the South; whether the new body would have powerful sanctioning mechanisms, which might disproportionally affect developing countries; and what decision-making procedures the new body would have.     

环境损害赔偿立法框架和内容的思考

环境损害赔偿立法的必要性由现实社会关系调整的必要性和现行相关立法的不适应性所决定。我国环境损害赔偿立法宜采取实体和程序一体、行政处理与司法处理一体的立法模式,并着重规定环境纠纷处理和环境损害赔偿方面所涉及的一些特殊问题。立法框架和内容主要包括环境损害赔偿的适用条件、环境损害赔偿的范围、环境损害赔偿责任的认定、环境损害赔偿纠纷的行政处理、环境损害赔偿的司法处理等部分。环境损害赔偿立法的难点在于环境行政主管机关处理决定的法律效力问题以及因果关系推定的准确表述问题。     

环境责任保险制度的国际实践与借鉴

借鉴国外先进的立法经验,建立以强制责任保险为主,任意责任保险为辅,限额赔偿和受害者全部索赔相结合的环境责任保险基本制度。同时,采取扩大环境责任保险范围、制定科学合理的保险费率、以联保集团作为承保机构以及放宽保险的索赔时效期间等措施来健全环境责任保险的具体制度。     

中国上市公司环境信息披露理论的构建

上市公司环境信息披露是对上市公司环境活动在财务报告中所反映的环境经济信息和环境管理信息,按环境信息披露规定的要求,运用特定的披露方法,采用一定的披露方式,向外在环境信息使用者表达环境资源利用和管理受托责任情况的一种声明.审计师通过对上市公司财务报告的审查,对被审单位环境会计核算信息系统披露的环境信息的合法性、公允性和一贯性,以及环境管理控制信息系统披露的环境信息的合法性、真实性作出评价和鉴证意见,以确认或解除上市公司受托管理和利用环境资源的环境经济责任和环境管理责任.     

Steuerwettbewerb und direkte Demokratie in den Schweizer Kantonen

The issue of the impact of tax competition between the cantons has been quite present in the public discussion, especially in relation with the reform of the Swiss system of financial equalization. The connection between the degree of direct democratic rights and the intensity of tax competition ana‐lysed by Feld (1997) seems to be particularly interesting for political science. Differently to the approach of Feld (1997) this research note examines it with regard to the tax policies in the cantons. In addition, a less criticized way to measure the institutions of direct democracy is used and the research period is extended. The analysis shows that there is a trade‐off between the exit‐ and the voice‐option. In other words: those cantons that have well developed direct democratic institutions, are less affected by the pressure of tax competition. As a consequence of the perceived influence, their citizens do less probably move to an other canton as a reaction to a heavy tax burden.     

当前依法治税面临的主要问题及强化措施

依法治税是依法治国的重要组成部分 ,是社会主义市场经济的内在要求 ,是税务机关依法行政的基本内容 ,也是税收事业发展的必由之路。然而 ,当前我国的依法治税还存在诸多问题。为此 ,我们要采取有效措施 ,以保障全国各项税收工作健康、有序、协调发展     

公民环境权的生成与合理定位

公民环境权的合理定位与配置,对于保障环境法秩序的实现有着重要意义。本文试从公民环境权的生成问题入手,否定了公民环境权为环境行政权的“衍生形态”或“反射性利益”的错误认识,提出公民环境权作为一种人生而应有的权利,其法定化将对公民的“偏好”及环境行政权的合理化有重大作用。由此提出公民环境权并非“环境权私权化”的产物,而是天然地归属于一种社会性权利,这是由环境的物品属性决定的,同时也将对其权利的保护与救济产生重大影响。     

新型环境伦理观对完善我国环境立法的影响

在市场经济条件下,经济利益与生态建设的矛盾已经日益呈现。本文拟通过对新型环境伦理观的介绍,并在分析我国现行环境立法基本状况的基础上,寻求这种伦理观与生态环境立法之间的关系,从而对完善环境立法体系,保护生态环境有所裨益。     

环境污染刑事案件中严格责任与推定原则问题探讨

污染环境刑事案件中对于行为人的主观过错以及客观行为与损害后果之间因果关系的认定存在着很大的困难.笔者主张严格责任原则不足取法,但应当采用过错推定原则认定主观过错.同时,在排除有罪推定的前提下,适用环境民事侵权诉讼中的因果关系推定原则,以使污染环境的犯罪能够得到及时有效的惩治,但也要进行严格限制适用.     

情境犯罪预防的原理与实践

情境预防的理论根基包括三个方面 :理性选择理论、日常活动理论、环境犯罪学理论。情境预防的基本措施包括五个方面 :提高犯罪难度、提高犯罪风险、降低犯罪回报、减少犯罪刺激、排除犯罪借口。借鉴这一理论与实践措施 ,对我国犯罪预防有积极的意义