重构违反公司出资义务的法律责任体系

与发达国家或地区关于股东等公司出资人违反出资义务法律责任的规定相比,我国《公司法》对违反出资义务的法律责任规定存在很大的缺陷。分析违反出资义务的各种表现,考察、比较我国及发达国家(地区)的法律规定,就如何完善《公司法》中有关违反出资义务的法律责任规定,提出了建议。     

制度过剩与制度短缺并存：民营中小企业融资的双重“制度性壁垒”

当前中国融资实践中存在着"三大反悖"现象和民营中小企业融资的"多头困境".其根源不是民营中小企业固有的内生缺陷,也不是国有金融机构资金供给上的"规模偏好"和"所有者歧视",而是融资制度过剩与融资制度短缺并存的双重"制度性壁垒".解决的途径是创新一个"政府强制推动"与"市场诱致深化"相结合的制度性金融安排,即包括内生性民营融资制度在内的多元化市场融资制度.     

长期股权投资两种核算方法的比较与转换

长期股权投资在会计核算上有两种方法 :成本法和权益法。这两种核算方法具有不同的特点并能够实现相互之间的账务转换。企业应当根据不同情况 ,分别采用成本法或权益法核算     

The role of procedural justice in the allocation of limited resources: A West German perspective

Following the experimental design used by Barrett-Howard and Tyler (1986), this study examines the importance given by West German university students to procedural and distributive justice allocation decision making. After reading one of eight scenarios in which there was a limited resource to be allocated, the subjects answered questions concerning the importance and meaning of justice. For the most part, the results correspond to previous U.S. findings of the importance of procedural justice and its definition across various allocation settings. However, the West German students placed greater importance on having mechanisms for correcting inadequate decisions than did their American counterparts. Beyond the design of the initial U.S. study, however, the West German students were asked in an open-ended format to discuss their concerns in making the allocation decision. Nearly half of the unprompted responses centered around justice issues.     

Wives are Told: Don't Blame the Bank, Sue Your Solicitor: Royal Bank of Scotland v. Etridge (No. 2) and other appeals [1998] 4 All E.R. 705

This case note considers the Court of Appeal decision in Royal Bank of Scotland v. Etridge (No. 2) and other appeals [1998] 4 All E.R. 705. It concerns the familiar scenario of a wife jointly mortgaging (or providing a guarantee for a mortgage of) the family home in order to secure financial support for a business run by her husband. The House of Lords decision in Barclays Bank v O'Brien [1994] A.C. 180 has given rise to a range of litigation in this area, and the spotlight has now moved from the banks to an examination of the quality of advice given by solicitors. The banks have heeded the warnings in O'Brien and now insist that wives are told to obtain independent legal advice. It will be seen that, following Etridge, if the bank tells the solicitor to give the wife legal advice upon undertaking the transaction, that will be sufficient to protect the bank, notwithstanding that the advice was either inadequate or even not actually given. The onus to ensure that proper advice is given is shifted squarely on to the solicitor. The note concludes that the decision is indicative of the shift of judicial opinion against wives seeking to avoid charges over matrimonial homes and in favour of banks. This revised version was published online in August 2006 with corrections to the Cover Date.     

Reflections of the Evolving Concept of 'Private Policing'

Once popular state-centred political frameworks, while declining in popularity on many normative agendas, nevertheless continue to guide how we think about and examine policing. Early studies into the private policing phenomenon have thereby focused upon the formal paid private security sector, a set of agencies which do not depart too radically in appearance from traditional public police services. More recent empirical studies have yielded data inconsistent with the established conceptual frameworks. Theorists have been assembling these data into alternate ways of thinking about collective life, which may have profound implications for the ways in which to choose to govern in the future. Further research addressing developments in networked nodal governance may be suggestive of progressive alternatives.     

Making the investment provisions of the Energy Charter Treaty sustainable development friendly

The International Energy Agency estimates that $16 trillion of investment will be needed to meet world energy requirements from 2003 to 2030. The world's poorest countries, where some of the fastest rates of increase in energy production are expected, will require a significant portion of this investment. Energy investment, both as a source of foreign exchange and to expand local access to electricity and other forms of energy, is integral to socioeconomic development. It is reasonable to expect that this anticipated investment will witness a significant number of disputes between investors and host governments. A fair and just dispute settlement system can help promote the needed investment and sustainable development. The Energy Charter Treaty (ECT) takes a comprehensive approach to the international energy sector, including coverage of trade, transit, competition and the environment, but its investment provisions have proven most significant with three international arbitral tribunals having issued decisions under the treaty and more disputes pending. While much of the ECT's effort has been to bridge the former East–West economic divide, the Treaty's scope of application is potentially worldwide, and given the inextricable link between energy, development and the environment it makes sense that the Treaty process forge a developing-country regime, one that promotes the development of energy resources and sustainable development. Drawing upon the work of Konrad von Moltke and the International Institute for Sustainable Development (IISD) and in light of tribunal decisions to date, this essay maintains, inter alia, that the ECT should impose basic transparency and good faith requirements on investors and create a special developing-country regime, promoting sustainable development.

上海市私车牌照拍卖的行政法学思考

上海市私车牌照拍卖自1986年至今,就一直没有看到市政府有关部门对此行为的合法性作出令人信服的说明。《行政许可法》和《道路交通安全法》的颁布实施,使得人们再次对这一做法投以关注的目光。     

台商大陆投资的产业集聚问题

台商在大陆以产业集聚方式投资是台商为降低企业交易成本,提升企业竞争力而普遍采取的一种投资策略。台商在大陆投资产业集聚呈现明显的阶段性、网络性与根植脆弱性等基本特征。共享市场资源,降低信息成本,获取最大投资回报,提升企业的创新能力,龙头企业的带动等都是台商投资产业集聚形成的重要动因。台商投资产业集聚为现阶段大陆各级政府对台招商引资提供了新的思路。     

中国民营经济的八大贡献

改革开放以来,特别是党的十五大、十六大及国务院发出《若干意见》以来,我国民营经济迅速发展,并发挥了越来越重要的作用。本文从民营经济在促进国民经济快速增长,为国家创造大量财富等八个方面,论述了民营经济为我国的经济和社会发展所作出的积极贡献。