NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective.     

Regulation of armed conflict: critical comparativism

Abstract

This paper calls for comparative analysis of international humanitarian law and Islamic laws regulating armed conflict by focusing on the underlying assumptions and interests informing both systems (rather than on rule-based comparison). It argues that examination of the biases inherent to each legal system can potentially inform scholars to understand better the paradigms shaping each of them. In doing so, the paper builds on contextual and critical interpretations of both fields of law to assert the need for ‘critical comparativism’ rather than functionalist comparativism. Unlike functionalist comparativism, which treats international law as the ‘objective’ benchmark against which other legal traditions are measured, ‘critical comparativism’ treats the two legal systems examined as alternative manifestations of power structures which, when contrasted against each other, help shed more light on the inherent bias in each legal system.     

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.     

论警察临战的武力控制

临战武力是警察依法使用武力手段控制犯罪嫌疑人的行为过程。国家法律赋予警察使用武力控制手段的权利,用于控制、制止犯罪行为。只有不断加强警察临战武力控制能力培训,提高警察临战武力控制的能力,才能保卫国家、社会和人民的安全。     

有限责任视野下公司内部人控制的合理性分析

内部人控制是现代公司制企业中普遍存在的现象,运用股东有限责任制度、公司独立人格制度和权利义务对等原理对内部人控制存在的原因进行分析发现,就公司权力配置的应然状态而言,内部人控制有其存在的制度空间、组织基础和法理依据,其作为经营管理层面上的控制权,存在于股东有限责任制度所构建的权利和利益平衡体系之中.     

对唐山市动态环境下实施治安防控的调查与思考

河北省警察学会和唐山市警察学会联合调研组在调查研究、总结经验教训的基础上,探讨了动态环境下加强社会治安防控的新举措。     

通过诉讼的政府控制

没有控制的权力必然导致腐败.政府权力应受到控制已成为世界各法治国家所遵从的一条公理.政府权力的无限扩张性、执政理念转变的必然性使人们开始意识到有限制政府权力之必要.实现法治国家首先要求对政府权力有所控制,通过诉讼(行政诉讼和宪法诉讼)对政府进行控制不失为一条有效的途径.针对当前国际国内形势,首先要弱化权力崇拜、强化行政服务,其次要完善行政诉讼法、加强对政府的监督,而宪法的权威性和至上性决定了通过宪法诉讼是控制政府权力的首要选择.我国在完善行政诉讼的同时亟须建立适合我国国情的宪法诉讼制度.     

守法成本及其控制

守法是法律实施的首要环节,守法程度对国家立法与法律实施有着重要的说明意义.守法行为中的成本支出决定着组织和个人在是否守法问题上的行为选择.从成本支出的视角看,如果把守法看作一项法律义务和法律行为,根据权利义务平等的原则,其中存在着相应的国家义务.立法和相关的制度设计、乃至组织执法过程中,应当充分关注守法与守法成本之间的"反比例关系",通过降低守法成本促进我国的法制建设,推动法治进程.     

充分发挥检察职能依法治理商业贿赂

商业贿赂犯罪可以界定为发生在商业活动领域的贿赂犯罪.商业贿赂犯罪有重点的发案领域,并且同国家公务员利用行政审批权、执法权和司法权索取、收受贿赂紧密相关.检察机关在治理商业贿赂专项工作中主要承担查办商业贿赂案件、审查批捕和审查起诉、加强诉讼监督以及结合查办商业贿赂案件,协助有关行业或者系统、领域建立防治商业贿赂长效机制.完善立法以及法律政策界限的厘清,将是深入开展治理商业贿赂专项工作的有效途径和保障.     

法医精神病鉴定质量控制对策研究

法医精神病鉴定是一种经验型或技能型鉴定类型,大多数鉴定项目只能依靠鉴定人的经验进行判断,质量控制更显重要。遗憾的是,目前该专业并未像其他法医类鉴定那样实行认证认可制度,质量控制手段不多。为有效保障鉴定质量,必须围绕鉴定意见形成过程的各个阶段或环节进行过程控制与监督,重点关注“人、机、料、法、环”等要素。为此,建议在该行业内逐步恢复认证认可制度,完善质量体系建设,运用好各种内外部质量控制方法,严格把关鉴定人准入,实行鉴定人执业分类管理、强化鉴定人执业能力考核,以规范行业鉴定活动,维护行业司法鉴定的公信力。