交通肇事逃逸行为研究

交通肇事罪是常见、多发的一种犯罪。现行《刑法》对交通肇事罪的规定较为原则、概括,实际案件复杂多样,人们对交通肇事逃逸的认识、定性和处理不一。最高人民法院《关于审理交通肇事刑事案件具体应用法律若干问题的解释》（以下简称《解释》）的出台,并未结束理论的纷争。交通肇事罪内容不尽合理,应进行相关的立法完善,交通肇事逃逸应成为独立的犯罪。     

International financial reporting standards convergence in the Indian context: Insights from practitioners

The purpose of this paper is to first, understand the existing status of Indian Accounting Standards (Ind-AS) and its convergence from the perspective of accounting practitioners in India; and second, to elucidate the benefits and challenges while implementing Ind-AS. The paper exemplifies the Ind-AS convergence to International Financial Reporting Standards (IFRS) thereon cited as Ind-AS. The study considers exploratory research design and uses an in-depth interview approach, a qualitative research method of 32 practitioners in India from a heterogeneous group of 6 regulating institutions, 8 conglomerate companies and 18 audit firms including the Big four. The preparedness of the Ind-AS transition was studied from the perspective of accounting practitioners interviewed revealing three critical perspectives. First, the respondents believed that a greater understanding of the benefits of IFRS convergence can be built by professional education and proper training. Second, the main challenges reflected by the respondents on the implementation of Ind-AS can be summarised in two key areas: the complexity and interpretation of the accounting standards, since there are fundamental differences between IFRS and the converged Ind-AS. Third, by strengthening the regulatory framework for monitoring, enforcing accounting and auditing requirements concerning listed companies.     

Do Provincial Governors Control National Legislators? Quasi-Experimental Evidence of Argentine Federalism

Do governors control the behaviour of legislators from their provinces and parties in the national congress? The aim of the article is to test gubernatorial subnational political influence on national legislators. I first discuss the problems of the logic behind empirical exercises that measure the legislative influence of governors. Then the study tests gubernatorial influence using quasi-experimental evidence from Argentina, a federalism that bears all the hallmarks for governors to be central actors in the legislative arena. The results support the hypothesis that governors influence the behaviour of legislators from their provinces and parties in the national congress.