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251.
日本立法者为了满足企业实施以母子公司关系为组织结构的企业集团化经营的需求,降低企业重组过程中的交易成本,加强对企业集团经营的监督,对《反垄断法》、《公司法》(商法)及会计、税务制度进行了一系列的修改与调整。这些法律制度的调整,使经过六十多年的演变已日趋成熟与完善的日本现行股东代表诉讼制度又暴露出了新问题。为弥补该制度缺漏,强化企业集团治理,日本立法者试图引入多重代表诉讼制度。通过观察及研究日本股东代表诉讼制度的制度安排及其调整可以引起我们在进行制度设计与选择时对制度的系统性、协调性及其制度间相互影响的重视。  相似文献   
252.
We study the effects of mandatory (legislated) gender quotas in Poland, a country utilising an open-list proportional representation electoral system. We use a unique data set comprising multiple characteristics of all candidates running in two consecutive elections to the lower chamber of the Polish parliament (the Sejm). The first of them (held in 2007) was the last pre-quota election and the second (held in 2011) the first post-quota one. We show that quotas have an inherently paradoxical nature: they cause a substantial increase in the number of female candidates but the increase is accompanied by a sharp decline in women's electoral performance. This regularity holds even if we account for multiple indicators of candidate background, including previous political experience.  相似文献   
253.
The article examines the presidential and congressional elections of July 2000 in Mexico. The elections brought to an end more than 70 years of single party government and the culmination of a gradual democratisation process stretching back at least a decade. The long term decline in the bases of support for the regime and the changing institutional rules for elections and parties are described by way of contextualising the campaign itself and its leading protagonists. While the new rules of the game guaranteed free and fair elections, issues of internal party democracy and negative, personality-based campaigning do not paint a universally rosy democratic picture. Analysis of the election results demonstrates how the opposition was able to move beyond its traditional geographic confines and challenge across the country. However, voters did not give an unambiguous victory to Vicente Fox; his alliance does not possess a majority in either house of congress. Divided government and developments in the party system are considered as two key issues that will shape Mexico's democratic future.  相似文献   
254.
行政法的制度创新功能是指行政法所具有的一种设计新的权力结构模式、行政管理关系模式、行政秩序运行模式等的功用。这一功能在行政法治理论和实践中起着举足轻重的作用。然而,我国行政法学界历来忽视对该问题的研究。因此,从行政法制度创新功能的界定、制度创新功能的理论价值、制度创新的法律类型、制度创新功能实现的条件构造等方面对其进行系统探讨很有必要。  相似文献   
255.
环境会计是将会计理论和环境资源问题结合起来的一门新学科,它的中心和重点是环境成本会计.环境因素的不确定性和现行会计制度的局限,使得对环境成本的确认和计量存在很多问题,对这些问题的研究和探讨,有助于在现行的成本核算体系中纳入环境因素,全面反映企业的经济效益和环境业绩.  相似文献   
256.
养老金制度中的社会性别倾向   总被引:1,自引:0,他引:1  
尽管国内理论界已有大量研究成果分析劳动力市场的男女分工及性别平等,但对由此而引发的养老金制度中的社会性别倾向少有涉及。实际上,多数国家的养老金制度都存在退休年龄、待遇水平乃至权利享有等多方面的性别差异。本文拟在回顾相关文献的基础上,从理论角度定义并度量养老金制度中的社会性别倾向,为中国相关问题研究提供思路。  相似文献   
257.
Mixed Member Proportional (MMP) electoral systems are considered by some to be “the best of both worlds” because they combine single member district representation with proportional outcomes. Critics, however, maintain that such systems cause voter confusion leading some voters to cast misinformed votes. Survey data from Germany and New Zealand are used to investigate voter's political knowledge of the electoral system and their voting behavior. The findings suggest that knowledge about the electoral system is similar in New Zealand and in Germany. Although some may very well find the system complex, there is no evidence to suggest that a lack of knowledge about the electoral system influences voting behavior. The results undermine the claims made by skeptics who fear that misunderstanding threatens the legitimacy of electoral outcomes.  相似文献   
258.
本文展现了20年来法治系统工程在中国发生和发展的概貌,它向读者传递了这样的信息:作为一种现代思维方式,法治系统工程正日渐影响着中国的法学研究;而作为一种现代化的组织管理技术,法治系统工程正日益广泛地融入中国的法治实践。  相似文献   
259.
There has been much work dedicated to crime analysis and intelligence in recent times. Independently, physical evidence has shown great potential for linking crimes and bringing solid informative data through the increased use of multiple databases. However, their informative potential is still often underestimated and has been poorly integrated into police information systems. We propose a framework that fully introduces this data into an intelligence based system. This framework is built on the study of inference structures extracted from investigators’ every day implicit reasoning processes. Five specific inferences are studied with the particular problem of serial burglary investigation across independent police and legal structures. On the basis of such an analytical approach, a computer prototype has been designed; it has shown great promise and has resulted in several operational successes.  相似文献   
260.
On the eve of Chile's transition from military to elected government, the outgoing regime enacted an electoral engineering project intended to conserve the constitutional order it encoded in 1980. An analysis of 1989 and 1993 general elections shows that the way votes are translated into seats favors, as intended, the second largest electoral block, the Chilean Right. This bias, along with the number of appointed senators and the special majorities required for constitutional amendments, gives the Right a minority veto power on any reform initiative. Moreover, the electoral system produces incentives for parties, candidates and voters that enhances this balance of power. The role that the electoral system plays in Chile therefore consolidates a limited form of democracy, rather than a liberal one.  相似文献   
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