The coordinate plane of global governance

The ‘coordinate plane of global governance’ developed in this paper describes the trade-off between static gains and dynamic losses associated with international policy harmonization. A simple model illustrates how potential gains result from producing positive international spill-overs, whereas potential losses come from restricted systems competition between national policy regimes. The solution to this model allows identifying the cut-off level between policies suitable for global harmonization and policies which should better not be centralized. An application of the concept to selected policy fields illustrates its relevance for decision-making on global governance.

发展中国家在竞争法国际协调中的路径选择

跨国反竞争行为的出现和各国竞争法的冲突，使得国际社会协调各国竞争法的需求日趋强烈。由于社会制度、经济结构、所处发展阶段等方面的差异，发达国家与发展中国家的利益诉求相差很大，两者在竞争法国际协调过程中所持有的立场理应有所不同。发展中国家在竞争法国际协调的过程中必须针对自身国情，进行正确的路径选择，方能在抵制限制竞争行为对经济全球化成果的消解作用的同时，获得国家经济的健康、快速发展，提升本国的国际竞争力。     

《合伙企业法》的定位与法律协调

合伙从契约到组织体的观念和规则变更很大程度上是由于商事交易和由此产生的商事规则的发展.由于缺乏无限公司的立法传统和理念基础,在我国现有市场经济体制下应当坚持将合伙企业定位为一种与公司、个人独资企业等相并列的企业组织形式,形成《公司法》、《个人独资企业法》、《合伙企业法》等并行的商主体制度.修改后的《合伙企业法》坚持了这一原则,应当在将来的《民法典》的统领下,与公司法、外商投资企业法、税法、律师法、注册会计师法等法律部门充分协调、互相配合,形成一个完整和谐的规则体系.     

论隐私权与新闻自由的法律冲突及调适

新闻自由是现代社会实现民主政治的客观需要,伴随着科学技术的发展,大众传播手段日益先进,其社会影响也更为深刻.与此同时,新闻媒体对公民的隐私权等人格权的侵害变得更加容易,媒体行使新闻自由权和公民隐私保护的冲突也日趋明显.因此,应在结合二种权利的性质及具体国情等综合因素的基础上,以优先保护隐私权为主,同时辅以个案利益权衡的方法来解决冲突.     

Destination Based Indirect Taxation: The Case of Bosnia and Herzegovina

Development of a strategy to foster strong economic growth was seen by the international community as a key aspect to nation building and sustaining the end of the armed conflict in Bosnia and Herzegovina. Tax policy was a key aspect of the strategy, but the very decentralized institutional arrangements and limited cooperation between the governments complicated the design. This paper reviews and assesses the indirect tax structure that has been the focus of the first five years. Among the findings are the importance associated with creating destination-based revenue attribution, the strong tendencies for tax competition, the unwillingness to accept formula-based revenue distribution, and the high administrative and compliance costs that result from structuring a system to achieve all of the necessary goals in a decentralized government context.     

IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations

Accounting and reporting systems in public administrations of European countries have deeply changed in the last 20 years due to the new public management wave and the trend toward international harmonization. This research aims to examine the possibility of implementing International Public Sector Accounting Standards Board’s (IPSASB’s) Conceptual Framework (CF), by observing accounting and reporting systems in the different governmental levels of countries selected and taking into account the embedded traditional characteristics of European countries. Results highlight how many structural differences still occur within and among countries, showing that much work is still necessary to obtain harmonization as implied in the IPSASB’s CF.     

论我国《海商法》修改的基本原则与思路

《海商法》的修改问题是我国学术界讨论的热门话题,但是,对《海商法》应该如何修改,学者们的认识并不统一。我们应从我国的现状出发并借鉴国外先进经验,对《海商法》的修改时坚持“中改”与“小改”相结合的原则;力求本土化并兼顾与国际接轨的原则;及时与审慎的原则和协调原则,使修改后的《海商法》既能跟上时代的潮流,又能适合我国航运经济和司法实践的发展,在我国的法律体系中发挥其应有的作用。     

论知识产权保护与竞争法实施的协调

竞争是市场经济的基本要素,保护和促进竞争是各国竞争法的基本宗旨。知识产权作为一种合法的垄断权,一般认为不受竞争法的规制。但是,知识产权这种垄断权往往会使其拥有者在某一特定市场形成支配地位,或者在行使过程中不适当地扩张了垄断权的范围,从而限制了竞争,损害了社会公共利益。竞争法应当适用于知识产权领域。由于知识产权合法权利的存在和行使相互交织,知识产权对竞争促进和阻碍的双重作用,使竞争法在知识产权领域的适用变得复杂。在知识产权保护日益受到重视的知识经济时代,产生于工业时代的竞争法如何适用于知识产权领域,如何把握知识产权保护和限制的“度”?这是各国竞争法面临的新问题。     

《鹿特丹规则》对不可流通运输单证的法律协调

《鹿特丹规则》将运输单证分为两类：可流通的运输单证和不可流通的运输单证。记名提单和海运单都属于不可流通的运输单证。由于记名提单介于海运单和传统可流通提单之间,其法律属性在国内外立法中一直是模糊不清或彼此矛盾的。《鹿特丹规则》在尊重各国立法和海商实践的基础上,对不可流通的运输单证的法律规则进行了协调。这一协调虽有待于进一步细化与完善,但对《中华人民共和国海商法》的修订仍有一定的借鉴意义,最高人民法院关于审理无单放货案件的最新司法解释中的一些规定也有可取之处,更容易理解和操作。