利用内部会计控制,提高会计信息质量

当前一些单位内部存在管理松弛,控制弱化,会计信息失真问题。分析我国企业内部控制(特别是会计控制)失效现象,研究提高会计信息质量的对策。     

同业监督法律制度建构:正当性、属性及其边界

同业监督克服了产品信息不对称障碍,对于保护消费者合法权益、维护市场竞争秩序、提高产品质量水平有着独特作用,这是建构产品质量同业监督法律制度的正当性基础。我国法确立了产品质量国家监督、消费者监督和社会监督三元监督体系。无论是从宪法渊源看还是从法律渊源看,我国并未明确肯定同业监督,亦未明确禁止同业监督,而是将其蕴含在社会监督之中。同业监督权不属于国家公权,亦不属于企业私权,而是属于社会性权利。同业监督权极易被滥用并异化为商业诋毁手段,从而危害市场竞争秩序。我国要通过法律制度创新明确同业监督的合法性,通过修改我国《产品质量法》、我国《反不正当竞争法》、我国《消费者权益保护法》构建同业监督规范体系。     

A broken system? Examining the perilous state of quality assurance in crime scene practice

Quality assurance in crime scene practice is an underdeveloped and underexamined field despite the cruciality attributed to scene work in achieving criminal justice goals. Formulation of robust strategies has been a shortcoming of oversight bodies, with a marked history of failure to address scene-specific requirements. This paper explores quality assurance mechanisms in the United Kingdom (UK) in order to uncover the longstanding status quo, and sustained challenges facing quality control regimes both on an organisational and personal level. Recommendations on a change in policy, implementation and philosophy are examined to assist with the formulation of effective quality assurance schemes in crime scene practice and align it closer to its laboratory counterparts.     

宪法事例教学研究

宪法事例,通常是指在宪政法制实践中发生的与宪政法治有关的各类社会事件。随着我国宪政法制建设的推进,现实生活中不断涌现鲜活的宪法事例,通过选取典型宪法事例、在教学中广泛贯穿一般宪法事例,可以弥补宪法学教学枯燥、抽象、政治色彩浓的不足,调动学生学习热情,培养学生理论联系实践的能力,并有助于对大学生进行公民素质教育。     

试论英语学科的素质教育

英语学科素质教育的内容,主要是让学生通过听、说、读、写、译等方面的语言实践活动去发展英语语言能力,培养良好的心理品质和思想道德品质。英语教学应强调使学生形成以交际能力为核心的英语语言运用素质。教师应注意调动学生的非智力因素,营造一个能进行交际实践的学习环境,并充分利用现有的教学手段,努力扩大学生的知识面,帮助学生建构自主学习模式。     

Swapping Carrots for Sticks: Forensic science provider views of the Forensic Regulator Act 2021

In April 2021, the Forensic Science Regulator Act 2021 received Royal Assent, providing new statutory powers for the Forensic Science Regulator (FSR) of England and Wales. These powers are intended to enable the FSR to compel forensic science providers (FSPs) comply with quality standard requirements. The FSR has until now relied upon ‘soft power’ and arguments of benefits to be gained if FSPs achieve accreditation and adhere to the Code of Practice. Reaching the limits of persuasive powers, the FSR Act now introduces powers to penalise FSPs who remain unaccredited or fall below published standards. To gauge the potential impact, forensic scientists were asked to anticipate effects of the Act. Practitioners indicated that the new statutory powers could instil a sense of urgency among police force forensic science units in particular, in prioritising quality and investing in accreditation. However, there are significant capacity limitations which may hamper more widespread and sustainable change, such as financial pressures faced by FSPs, as well as resource constraints within the FSR role. Changing from a regulatory approach focussed upon voluntary cooperation, support and encouraging intrinsic motivations (i.e ‘carrots’), for one reliant upon deterrence in the forms of threats of sanctions and punishment (‘sticks’), could prevent real improvements in quality and undermine the achievement of regulatory aims. The FSR Act is unable to address problems with forensic science provision, that militate against the quality of forensic science services. Thus, benefits accrued from swapping carrots for sticks may be illusory and may ultimately prove counterproductive.     

The Quality of Life from a Child's Perspective

Abstract

During the last decade, both in politics and research methodology there has been an increased interest in listening to children's experiences and viewpoints, as separate and different from their adult carers. In the line with these interests, this article discusses how the quality of life, from a child's perspective, can be sociologically framed, and the relevance this has for people in the social work field. The article begins by clarifying the meaning of talking about quality of life from a child's perspective by reference to the concept of generational order. Next, some methodological experiences and empirical findings regarding quality of life from a child's perspective are briefly reported. This is partly because these experiences and findings by themselves are regarded as relevant for administrative practices and social work regarding children, and partly because they support and have been a source of shaping the sociological frame. Then, on the basis of these experiences and findings, and by adopting a relational social constructionist approach, the quality of life from a child's perspective is framed sociologically. Finally, based on the findings and framing of children's quality of life from a child's perspective some recommendations for social work regarding children are suggested.     

The Implications of Community Policing for Police–Citizen Relationships

Abstract

This article deals with the quality of the Dutch police and its relationship with the authority of the police. During the previous decade, the concept of community policing was introduced as a quality impulse for the Dutch police. The implementation of community policing was assumed to have far‐reaching consequences for the relationship between police and citizens and with that for the authority of the police. However, this article illustrates that community policing did not fully reach its goals, as, despite the fact that community policing may have contributed to the actual safety in neighborhoods, citizens remain dissatisfied with the most important ground of police authority: the effectiveness of the police.     

The quality of referendum debate: The UK's electoral system referendum in the print media

This paper analyses the quality of debate surrounding the UK's 2011 electoral reform referendum as represented in the print media. It first considers how debate quality in the context of a referendum campaign may best be conceptualized. It then uses content analysis of media coverage to investigate three aspects of that debate: its quantity; the balance between Yes and No arguments; and the quality of reason-giving. It finds that the quantity of debate was comparable to other recent electoral reform referendums. Coverage was predominantly, but not overwhelmingly, hostile to change. The different indicators of the quality of reason-giving present a mixed picture. The paper concludes by considering how the analysis could be extended through further comparison with other cases.     

日本行政诉讼原告资格新论

在日本行政诉讼法中以"法律利益"作为撤销诉讼原告资格的标准,但由于"法律利益"概念的不确定性,在学说及判例中存在着法律上保护利益说与值得保护利益说两种解释方法的对立。为扩大原告资格的范围,并防止法官过度的自由裁量,2004年6月日本《行政事件诉讼法》修改时采用了两种学说的折衷方案,即为"法律利益"标准的判断设置了四项必须考虑的要素,由法官依据该四项考虑要素来判断是否具有"法律利益"。