一般债权作为质押标的可操作性的探讨

一般债权作为质押标的有其存在合理性和合法性,且允许转让.其条件是设定质押的债权必须具有可转让性;必须通知原债务人.为主债权清偿期已到,入质债权清偿期未至时,质权人只能首先向其债务人要求清偿.质权的行使仍需等到作为质押标的的一般债权届满方可.第三债权人可直接向第三债务人要求偿债,按物权优于债权原则,质权应首先得到实现.     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU

The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.     

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

从《反洗钱法》看我国洗钱罪立法的演进及完善

当前,洗钱犯罪已经成为各国普遍面临的难题,它不但给犯罪所得的黑钱披上了合法的外衣,为国家追查相关上游犯罪设置了障碍,而且为犯罪分子继续甚至扩大犯罪提供了条件与机会。如何对之进行有效打击,是各国都在努力探究的问题。本文从我国洗钱罪的立法历程入手,通过中外立法例的比较,指出我国洗钱罪立法上的不足,并提出今后应当完善的方向。     

地方政府债务风险的宪法学释析

地方政府债务风险的处理应当遵循宪法逻辑,即政府与公民是一种信托关系,只要公民权利的需求仍在,政府就没有破产的理由。因此,地方政府破产只是财政破产但行政不破产。在地方政府破产重整程序中,地方政府提供的保障民生的基本公共服务优先于地方债的债权,因为前者保护的是大多数人的基本生存权。诉诸民主体制才能从源头上控制政府的发债权进...     

对竞业禁止纠纷若干问题探析

商业秘密作为企业的一种无形资产和知识产权的重要组成部分,已经成为企业技术创新的重要内容和进行市场竞争的重要手段。本文就企业与员工的利益如何达到一种相对平衡,避免员工离职后与企业发生不必要的纠纷进行初步探讨。     

公安院校大学生自我效能感与职业认同现状及相关性研究

为调查公安院校大学生自我效能感与职业认同现状并探讨其相关性,通过整群抽样法选取某公安院校3280名大学生,采用一般自我效能感量表和警察职业认同量表进行调查,结果显示:该公安院校大学生的一般自我效能感总分为(26.49±5.72)分,职业认同总分为(11.55±1.64)分;单因素分析显示,自我效能感总分、职业认同总分在...     

探寻市场规制法中比较广告行为的立法基础

现今世界上大多数国家都肯定了比较广告行为,并且在法律层面上加以保护.我国法律没有关于比较广告的规定,因此造成了我国司法实践中在认定比较广告时出现了十分混乱的状态,其结果是大部分比较广告行为被认定为不正当竞争行为.在我国加入WTO之后,外国商品大量涌入,有必要顺应时代的发展需要,将比较广告在法律层面上合理界定.从市场规制法的视角论证了比较广告行为,为比较广告立法作了理论上的分析,试图在经济法之市场规制的背景下为其探寻立法基础.     

“上海合作组织”框架下的中国与中亚国家金融合作目标及途径

金融合作是“上海合作组织”各国经济合作的重要领域,也是实现区域经济一体化的前提条件。在金融合作尚处于初级阶段的情况下,确定合理科学的金融合作目标,探索切实可行的金融合作途径,对于推动“上海合作组织”的金融合作进程具有十分重要的意义。根据《上海合作组织成员国多边经贸合作纲要》的原则,“上海合作组织”框架下的金融合作应分阶段进行,目标规划也应该划分为近期、中期和远期三个阶段。当前的工作重点是,积极推动成员国之间双边或多边的功能性金融合作。合作的具体进程要采取“双轮驱动”策略:既要开展以银行业务和功能完善为特征的金融合作;又要开展以金融组织和机制创新为特征的金融合作。