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11.
ABSTRACT

This article explores the migration experiences of Ethiopian migrant returnees from domestic work in the Gulf countries and Lebanon. The returnees reside in the town of Girana located in Habru sub-district, North Wollo zone of Amhara region. There is much female work migration to the Arab Middle East from the town, particularly to Saudi Arabia through Muslim pilgrimage. Employing a qualitative method, the study examines how the returnee women perceived and experienced labour migration and analyzes the impacts of labour migration on childcare, family survival back home, and debt payment. The returnees made voluntary regular and irregular labour migration to the region and engaged in domestic work, which is not preferred by the host society. However, domestic work is unregulated by the labour policy of the destination countries. This made the returnees’ employment situation rather exploitative, exacerbating their vulnerability to abuses, ethnic denigration, and undermining of cultural identity.  相似文献   
12.
ABSTRACT

Since Tajikistan’s independence, market reforms and pressure from international donors have brought changes to the state’s role in the economy. The official narrative holds that the post-socialist state reduced its control over agriculture, but there are still various mechanisms through which it exerts control over farming. In this paper, I examine Tajikistan’s post-socialist agrarian change through the prism of farm debt. Farm debt used to be an accounting nuisance in Soviet agriculture as a result of so-called soft-budget constraints. In the political economy of post-socialist transformation, farm cotton debt has been transformed into indebted land. I classify this debt ‘elastic’ for its ambiguous nature. It ties farmers to land and makes farmers’ independence illusory. With an in-depth analysis based on original ethnographic insights, I aim to provide a theoretical contribution to the way in which debt is conceptualised and politicised in post-Soviet Tajikistan.  相似文献   
13.
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.  相似文献   
14.
文章采用文献研究的方法对83份P2P网贷平台构成非法吸收公众存款罪的裁判文书进行实证分析。通过对平台异化模式的定性分析和平台负债情况的定量分析以及与刑事责任程度的交叉分析,文章认为,平台异化是P2P网贷平台构成非法吸收公众存款罪的基础性因素,负债规模、存款人人数和无法清偿的数额等三个因素都对刑事责任的程度产生影响。而且相比之下,无法清偿的数额对刑事责任影响的程度最为显著。实际上对P2P网贷平台追究非法吸收公众存款罪的刑事责任是因为网贷平台无法清偿举债数额巨大,即因债致罪。这种因债致罪的司法行为逻辑,可以从司法者作为“清场者”的功能定位和对社会秩序的价值追求来解释其合理性,但是从多元价值权衡和刑事民事分离的角度分析,其又是不合理的。  相似文献   
15.
施正文 《法学研究》2007,29(4):55-68
税收之债的消灭时效是税收债权消灭的重要原因,对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。税收债权的消灭时效包括确定时效和征收时效两类,其内容涉及时效的性质、期间长度、期间起算、中断和中止、期间届满的法律效果等问题。我国税法对税收债权的消灭时效制度规定很不健全,应当借鉴他国立法例和国际经验,通过制定税收通则法等途径尽快予以完善。  相似文献   
16.
我国刑法将不履行债务行为犯罪化符合社会发展的现实需要,符合犯罪的本质属性,符合国外的相关立法例。但债务不履行行为的犯罪化并非无任何限制。应当遵循个别化原则,以债的履行为主要目的,对侵害涉共同利益和主流价值的债权行为加以规制,并配以轻刑。  相似文献   
17.
农村赌博问题既影响了当地民众的身心健康,又危害到农村经济社会的健康发展。近年来贵州农村赌博呈现出一些新动向,赌博活动趋于规模扩大化、组织团伙化、人员多元化、场所隐蔽化、形式科技化等,需要综合采取有针对性的措施予以治理。  相似文献   
18.
自德国产生“附保护第三人作用的契约”以来,其在德国的判例与学说中不断发展、繁荣。我国现也有不少学者在对其加以研究。其中最困难之处在于如何解释“附保护第三人作用的契约”与“债权相对性”之矛盾。笔者从契约效力根源的角度提出“系统契约论”,解释了“附保护第三人作用的契约”之理论根基,认为我国应引进此制度,并将其继续应用到“附保护第三人作用的契约”的构成要件、法律效果、与侵权法之边界等问题,也附带地以“系统契约论”解释了契约法上之其他问题。  相似文献   
19.
保护债权人的利益是我国公司法的立法目的之一。这在公司法的具体条款中体现得比较明显,但是就整体公司法而言,对公司债债权人的保护显得不足。本文较具体地分析了公司债债权人保护现状存在的不足,并着重提出了如何去完善对公司债债权人保护的意见。  相似文献   
20.
Garnishment of wage as a way for creditors to enforce payment by unwilling or insolvent debtors, while very common in Germany and Switzerland, is not very successful. Based on a dynamic model of debtor behaviour, this paper explores two alternatives of reform. One is to reduce the rate of garnishment, which at present amounts to 100 percent of the wage income exceeding a defined subsistence level, thus probably destroying incentives to work. According to model simulations, reducing the rate of garnishment is likely to result in an increase of labour supply but a decrease of garnishment revenue per period. Second, the introduction of a debt release as it exists in the United States would have an ambiguous effect on labour supply. While providing debtors with a fresh start, it would result a partial loss for creditors. A Pareto improvement thus does not seem to be possible. When taxpayers as an involved third party are taken into account, however, a potential Pareto improvement appears attainable through debt release.  相似文献   
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