Aspectos políticos de la dependencia financiera en los municipios mexicanos1

Specialized literature has analyzed the impact of changes to fiscal institutions such as The National System of Fiscal Coordination (1980) and the constitutional reforms of article 115 (1983 and 1999) on the degree of financial dependence of local (municipal) governments and the governmental functioning. Political environment as well, affects to an important extent such functioning. Indeed, previous studies in the field of political economy point to the effects of political environment and fiscal institutions -such as public spending and debt- on national and sub-national governments. Based on four variables -political affiliation of the mayor, political affiliation of the governor, composition of local congresses and celebration of local elections-, the authors build indicators of “political confluence” at the municipal level. They study the effect that the degree of political unification at the municipal level has on the financial dependence with respect to the State government, and also to the local Congress. In their analysis, the authors also consider the political affiliation of the mayor and the local electoral cycle. Through its analytical focus and main empirical findings, this article contributes to broadening the scope of empirical studies of municipal financial dependence. Simultaneously, it adds to existing literature in the field of political economy that accounts for public finances at the sub-national level     

动产抵押制度不合理吗？——兼与方金华、林旭霞商榷

我国《物权法》规定了动产抵押权制度。这一法制创新既不会引起理论上和实践上的缺陷,当然就更不会因所谓的缺陷而被让与担保制度替代。相反,《物权法》关于动产抵押权的规定为我们进一步创新担保物权体系,并最终制定一部“统一动产担保法”开辟了视野。     

De Novo Advanced Adult‐Onset Offending: New Evidence from a Population of Federal Correctional Clients

Adult antisocial behavior is almost always predated by delinquency during childhood or adolescence; however, there is also evidence of adult‐onset criminal offending. This study examined this controversial subgroup of offenders using self‐reported and official data from a total population of federal correctional clients selected from the Midwestern United States. Difference of means t‐tests, chi‐square tests, and logistic regression models found that 11.7% of clients had an adult onset of offending and 2.7% of clients (n = 23) had an onset occurring at age 60 years or older. This group—introduced as de novo advanced adult‐onset offenders—had high socioeconomic status, mixed evidence of adverse childhood experiences, and virtually no usage of drugs with the exception of alcohol. These offenders were primarily convicted of social security and white‐collar crimes and evinced remarkably low psychopathology and criminal risk. More research is needed to replicate the phenomenon of de novo advanced adult‐onset offending.     

律师阅卷难的法理分析及其立法建议

本文针对律师阅卷难的问题对全案移送制度及垄断证据的检察特权进行了法理分析;并在此基础上提出了全案移送检察院法院的“双轨制”,并对保障律师司法建议权提出了自己的看法。     

An analysis of science–industry collaborative patterns in a large European University

Our paper analyses the modalities according to which a large European university collaborates with firms by exploring its relational portfolio. We address this issue by exploiting a database that lists more than 1,000 firms having collaborated with the University Louis Pasteur (ULP) between 1990 and 2002. We first observe the relative importance of four collaborative channels (private contracts, European contracts, co-publications, co-inventions) across the whole population of firms. Second, using a multi-correspondence analysis, we derive a typology of collaborative patterns which underline the discriminating features of the frequency of interactions, of the exclusive versus open character of the relationships and of the nature of the collaborative channels. Four coherent classes emerge from particular combinations of these relational characteristics. Finally, using multinomial logit estimation, we show how this diversity of partnerships is connected to some individual attributes of the firms: size, status, sector and location.

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 Impact of Municipality Mergers on Political Participation

The citizen assembly of the Swiss canton Glarus in 2006 decided to radically reduce the historical number of communes from 25 to three. Studies show that the financial and economic consequences are surprisingly small. This paper analyzes the effects on citizens' vote participation as an indicator of their political involvement. Using the difference-in-difference and the synthetic control methods, we empirically show that vote participation dropped significantly, also compared to neighboring cantons and the rest of Switzerland.     

The politics of federal transfers in Putin’s Russia: regional competition,lobbying, and federal priorities

Most studies of intergovernmental financial flows in the Russian Federation focus on the federal center’s decision-making in determining the direction of these flows. Anecdotal evidence, however, suggests that regional governments employ a variety of tools and strategies to compete over federal transfers. This study uses data on federal transfers during 2002–2012 to examine the factors associated with the politically sensitive share of such transfers occurring in this period. The key findings highlight the importance of administrative capacity and the value of attracting attention from, as well as cultivating relations with, federal officials for shaping decision-making on the distribution of federal transfers. We discuss some specific strategies used by more successful regional governments in attracting additional federal funds.     

信托受益权转让融资风险之法律分析

在中国近年金融快速发展的过程中,银行与其他金融机构合作,创造出一系列的金融创新手段与创新产品。利用信托受益权转让进行融资,满足了企业的融资需求与消费者的投资需求,同时给金融监管带来了新的挑战和压力。如何在金融创新中把握金融监管的方向与力度,使金融监管服务于金融创新,并在促进金融创新的同时,控制创新所带来的风险,是值得关注的一个问题。从信托受益权转让这一融资模式出发,以小见大,或能为金融监管与金融创新的权衡提供借鉴。