从《易经》看商周之际的法律变迁

《易经》中的“讼”卦反映的是商周之际的法律变迁;“讼”卦的法律观念意蕴悠远,包含了王权至上的法律渊源观,明德慎罚的司法道德观、谨守成事的判例适用观,无讼息争的法律畏避观。     

跨越式培养物流高层次人才初探

物流作为21世纪的朝阳产业,被世界称为“第三利润源泉”。在国际物流业快速发展的今天,我国的传统物流必须向现代物流转轨以适应、支撑和推动国民经济的发展。发展物流必须首先快速发展物流教育,只有跨越式地培养目前紧缺的物流高层次人才,才能适应形势需要。     

社会主义契约伦理的义利观

义利观是古今中外一切伦理形态都要涉及的重要问题。与社会主义市场经济相适应的是社会主义的契约伦理文化。社会主义契约伦理应该继承和超越传统伦理,坚持正确的功利原则,坚持正确的道义原则,形成适应社会主义市场经济需要的义利观,从而促进社会主义市场经济的正常运行和市民社会的健康发展。     

章程对公司对外担保的效力影响

《公司法》第16条规定由公司章程确定对外担保的决议机关。随着对“推定通知理论”和“越权理论”的抛弃,公司章程的公开行为本身不构成第三人知道的证据,第三人对公司章程不负有审查义务。进而需要区分公司内部行为和外部行为的法律效力,不能以担保决议违反章程为由主张对外签订的担保合同无效。当章程对担保“沉默”时,我国采行“股东会中心主义”,应当运用“营利性”原则将董事会的决议权限定在公司正常经营活动的范围之内。     

Organisational culture and enterprise risk management: The Australian not‐for‐profit context

With the increasing emphasis on risk management in not‐for‐profit organisations, this study is timely in its examination of risk management practices in the Australian not‐for‐profit sector. Specifically, the study investigates the relation between not‐for‐profits’ organisational culture and the maturity of enterprise risk management (ERM) practices. The results show that the organisational culture factors of Outcome Orientation (valuing achievements and results) and Innovation (valuing receptivity and adaptability to change) are associated with the maturity of not‐for‐profits’ ERM. This finding demonstrates the important role that organisational culture plays in shaping ERM practices in not‐for‐profit organisations and the crucial role that leaders play in creating and nurturing such a culture within their organisations. The results also have implications for regulatory policy‐making in, and for, the not‐for‐profit sector.     

“Social licence to operate” and the human services: A pathway to smarter commissioning?

Externalised service provision is now an embedded feature of Australia's service delivery architecture. However, the lessons drawn from two decades of contracted service delivery suggest that “competition” is an imperfect platform for the delivery of public services, especially where issues of trust in government come into play. Could the concept of a “social license to operate” (SLO), which has been in use in the natural resources sector for over two decades, help to facilitate the conferral of greater trust, credibility and legitimacy upon governments, and externalised service providers in social policy spaces?     

When the Belt and Road Initiative Meets BEPS: Reforming China's Foreign Tax Credit Rules in the New Era

Today, international taxation is at an inflection point. The implementation of action plan on base erosion and profit shifting (BEPS) and enforcement of the Belt and Road Initiative are reshaping taxation rules and principles. As a crucial aspect of outbound taxation, foreign tax credit is expected to embrace the normative objectives of the new era, which emphasize the importance of subjecting all trans-border business activities to equitable, efficient, and coordinated taxation. Currently, China’s foreign tax credit prescribes in an incompatible pattern; it lacks clear legislative intent, despite marking specific rules with archaic unilateral characters. To reform this regime, legislative principle should reflect the latest consensus on the economic activities’ nexus and ensure that the income derived from trans-border transactions falls under a minimum tax. Regarding specific rules, it is strongly suggested that active and passive incomes be distinguished and the equity holding threshold of obtaining indirect credit be lowered. China’s foreign tax credit reform should take an inclusive perspective, actively participating in the cooperation between countries.     

The Evolution of Public Service Provision by the Third Sector in France

Public services have been externalised, in part, to the non‐profit sector in France and in the United Kingdom. This article begins by reviewing relations between the public and non‐profit sector in France before 2008, and its evolution since. This has been characterised by the slow reduction of public funding, the adaptation of non‐profit associations and organisations, and their clearer positioning within a wider ‘social and solidarity economy’, which was consolidated by a framework Law in 2014. The article then examines the current sharing of responsibilities between the public and non‐profit sectors in education, health and social services, pointing to the diverse historical and political conditions which have led to this shared organisation.     

开发区高职院校人才培养模式的探索

分析"2 1"人才培养模式内涵及成效,并从营造校企合作环境、创新人才培养模式、夯实校企合作基础等方面进行探讨.     

论我国劳动争议解决机制的重构

在市场经济条件下,我国一调一裁两审制的劳动争议解决机制,存在诸多问题,尤其不利于保护弱势群体的合法权益。为了促进社会和谐,为了确实维护劳动者的合法权益,有必要对现行劳动争议解决机制进行重构。本文从现行劳动争议解决机制及存在的问题入手,提出重新构建我国劳动争议解决机制。