单位犯罪自首制度的认定与适用

我国现行刑法缺乏对单位犯罪自首问题的明确规定,而传统的自首制度又只能适用于自然人犯罪,这就造成了法律适用上的困惑。文章认为单位犯罪自首应成立,并对其认定条件、适用情形及例外情况作了探讨。     

司恩来职业技术教育的原则与方法论析

周恩来职业技术教育的原则和方法是以马克思主义教育理论为指导，在吸取职业技术教育实践中的经验和教训的基础上，概括出的职业技术教育必须遵循的指导原则和行动准则，具体体现在一切从实际出发、技育与德育统一、理论与实践一致等几个方面。这些原则和方法对于我们认识和理解建国初期的职业技术教育提供了重要的思路和框架，同时也为当代职业技术教育的发展提供了理论指导和实践借鉴。     

论西部开发中的有效制度供给

文章首先提出并论证了我国西部开发成功的关键在于有效的制度供给 ,并从多方面对有效制度供给的前提和基础进行了研究和阐述 ,最后对有效制度供给从财产权的合理配置和有效保护、微观主体的制度创新、有关可持续发展的制度供给、财政转移资金使用效率确保等几方面进行了有针对性的研究。     

An Analysis of Perceptions of Western Corporate Governance Principles in Saudi Arabia

Managers working for multinational firms must evaluate the extent to which they should adapt corporate governance mechanisms to local markets or to pursue a one-size-fits-all approach. In 1999, the OECD Principles of Corporate Governance were endorsed by OECD ministers in an attempt to influence policymakers worldwide by setting global governance standards. Yet the level of approval and understanding of these principles in non-OECD nations is still unclear. In this study we develop and test a survey instrument in the Kingdom of Saudi Arabia to assess perceptions of OECD principles by 168 Saudi Arabian managers. Results suggest that Saudi Arabian perceptions of shareholder rights are positively related to

a) maintaining an effective corporate governance framework and

b) the effective monitoring of management by the board of directors.

Managerial implications and future research directions are also discussed.     

Towards a military doctrine for humanistic intervention in African conflicts

Abstract

The article is presented against the background of the need for African military forces to deal with the complexities that come with leading and participating in multinational military operations in Africa. The research problem that guided this research is: What should the doctrine of military forces in Africa be to enable them to work together as part of the multinational forces while serving African interests? The aim is to investigate the possibility of a military doctrine that would serve African interests in the context of the reality of a multinational approach to military intervention. This aim has been achieved by offering theoretical assumptions on military doctrine, multinational military intervention and humanistic values in Africa to form a theoretical framework for deploying the argument. An in-depth discussion of African military practice prior to colonialism, the multinational and humanistic nature of military operations since the end of the previous century, as well critical reflections on the quest for a military doctrine that reflect the humanistic values of Africa resulted in some important findings. The main finding is that the people of Africa have accumulated a wealth of military knowledge over many centuries that is sufficient to develop an endogenous (home grown) military doctrine that can serve the African people. An endogenous military doctrine would be based on the principles of people-centredness; flexibility; collectiveness; affordability and institutionalisation to place African humanistic values and continental policies at the forefront in strategic decision-making and implementation. Taking into consideration the above-mentioned principles some practical measures are recommended.     

Reduction in Force—Benefit or Detriment? A Look at Some Tangible and Intangible Results of Federal Sector Reductions in Force (RIF)

Abstract

Through a review of some of the tangible and intangible results of Federal reduction in force (RIF), this article demonstrates that while the use of RIF procedures has resulted in a smaller Federal civilian workforce, it is a cumbersome and expensive process which negatively impacts the reputation of the Federal government as an employer. At one time, the Federal government was a model, progressive employer. Repeated RIFs have made the government a less desirable employer. This is an important loss, not only to Federal employees, but to the entire American workplace. If government cannot attract and retain a quality workforce in a stable environment, then critical programs cannot help but be negatively impacted.     

Support for Strongman Rule in Ethnically Divided Societies: Evidence from Estonia and Latvia

Using data from Estonia and Latvia from 2004, this study maps and analyzes support for authoritarianism in ethnically divided societies. It develops and tests three explanatory models, focusing on socialization and the political and economic aspects of regime performance. Because the correlates of authoritarian support may vary by ethnic group, separate models are run for the ethnic majority and the minority. The results lend some support to all three theoretical approaches, although none of these can be considered to be a powerful explanation of support for authoritarianism. The determinants of support for strongman rule vary with ethnicity, suggesting that future studies on political support in multiethnic societies should systematically control for the effects of ethnicity.     

行政自由裁量基准质疑

行政自由裁量基准是近年来我国行政法学界和行政法治实践关注的热点,其在理论和实践中似乎都已趋于成熟.然而,这一命题存在重大理论误区和实践困惑:作为基准的规则将裁量行为变为羁束行为,将外部行为内部化,将行政个案处置抽象化,将行政权利变为行政义务.基于此,对行政自由裁量权的控制还是应当回归到法律原则中来.传统的自由裁量权控制原则如比例原则、重大事实的误认无效原则、正当目的原则和平等原则等都是有用的.在此基础上我们亦可以建构一些具有我国特色的裁量原则.     

对我国合同法中几个问题的探讨

作者结合律师实务，对我国合同法中的诚实信用原则、要约、承诺等若干问题提出了自己的看法和体会。     

Assessing and Tax Accounting Principles in the German Civil and Commercial Code and the Impact on Tax Compliance

The author outlines the development of accounting and assessing principles in Germany. He presents the poor regulations at the beginning and shows the thoroughly improved rulings after the middle of the 19th century as a result of specific problems caused by the revolutionized taxation sytem after priority was shifted from indirect excise duties to direct new income taxation. The author shows the impact of accounting problems and the development of modern accounting principles originated by the political events. He outlines the gradual formation of extraordinary deficiencies of the German legal accounting principles compared with the ideal goal of all accounting. The author demonstrates the difficulties, which brought about a different historical economic development beween German and Anglo-Saxon accounting principles. He shows the obstacles the harmonisation activities are facing and the endeavours to support globalisation.