浅析公司设立行为应承担的民事责任

任何公司的设立都是一个逐渐完成的过程 ,在此过程必然发生一系列法律关系 ,诸如公司设立成功时设立行为的法律责任的承担、公司设立未成功时设立行为的法律责任、公司设立无效的设定及法律责任等。确立这些因公司设立行为产生的民事责任的承担原则 ,有利于开展公司设立活动和维护债权人利益     

对我国姻亲继承合理性的再思考

根据我国《继承法》，不仅丧偶儿媳或女婿对公婆或岳父母尽了主要赡养义务后能成为第一顺序继承人，继兄弟姐妹间、旧社会形成的一夫多妻家庭中子女与生母以外的父亲的其他配偶间形成扶养关系的，也均互有继承权，该规定直接突破了世界通行的继承权仅在血亲及配偶范围内的传统基础。无论从继承权产生的基础，还是从姻亲继承产生的源流上分析，我国基于赡养扶助行为授予姻亲继承权都是对继承权基础的直接违背，也是对现实生活中民众继承习惯的背离。通过对姻亲的赡养扶助行为与继承权关系的分析，找出合理的路径与渠道对其实施赡养扶助行为后的权益进行补偿，始为正确的选择。     

近代国人对郑成功形象的塑造与精神的传承——以报刊文献中的郑成功传记为中心

晚清以前，郑成功正面至多是以“遗民忠义”的“忠烈”形象受人景仰。19世纪末20世纪初，随着西方民族主义思潮的传人，革命者开始用近代民族国家的视角重新塑造和认识中国既往的历史。郑成功因其“排满驱荷开拓台湾”的历史功绩及极富传奇色彩的生平，尤被晚清革命者所看重。在后者的阐释下，作为“反清英雄”的代表人物之一，郑成功形象发生“近代转型”，既迎合了反清革命宣传的需要，又是重构民族历史的重要组成部分。民国成立后，郑成功的英雄形象融入了国人的历史记忆之中，因应时代的需求，一直成为激励国人奋发图强、救亡图存的精神资源。抗战胜利后，郑成功又被作为光复台湾的精神象征而受到国人的进一步推崇。     

Extravagance and mediocrity of virtue: Their divergence and the possibility of demagoguery

In the Nicomachean Ethics, Aristotle refers to Socrates five times: four references are to the contentious Socratic doctrine that “virtue is knowledge” the fifth is in the discussion of irony, “such as that of which Socrates was accused.” These issues are not conjoined accidentally. “Manifest appearances” attest that we can do worse than we know or know better than we do. Yet, the “problem of incontinence'’ is only half of the problem of the divergence of character and intellect, the mediocre and the extravagant in virtue. The other half of the problem is the capacity of some to do or act better than they know, vice's ability to imitate virtue, the disloyal talent's employment of demagoguery, the clever vice of irony.     

美国无救助义务规则的修正

无救助义务是美国传统侵权法上的一项重要规则。由于社会组织结构的精细化使人与人之间的关系更加紧密了,容易出现牵一发而动全身的局面,如果还任由人们对他人的困境无动于衷可能会造成无法挽回的严重后果,加之作为与不作为的区分越来越小,故美国选择了一条侵权过失责任的改良道路,主张不作为不应该成为被告承担过失责任的障碍。而美国的司法判例和立法经验也告诉我们,一般无救助义务规则正经受两方面的侵蚀:一是扩大特殊救助义务的范围;二是通过制定法律承认一般救助义务。     

论侦查机关的告知义务

刑事追诉机关在初次讯问犯罪嫌疑人或对其羁押时,应当告知其享有的诉讼权利.这是受刑事追究者获得告知的权利,也是刑事追诉机关的告知义务.现代人权保障制度的发展,不仅要求侦查、检察机关履行告知义务,而且应当依法允许犯罪嫌疑人行使其诉讼权利,并为其权利的实现提供保障.以侦查阶段的初次讯问为对象,对告知义务进行考查,比较美英加法德等国以及我国台湾刑事诉讼法对初次讯问时的告知义务的规定,剖析我国相关法律规定的问题所在,进而对完善我国侦查阶段初次讯问时的告知义务提出了建议.     

董事勤勉义务判断标准比较研究

董事勤免义务判断标准的界定,关涉公司股东与董事之间利益冲突的平衡,如何激发董事的最大热情为公司利益服务,又避免其懒惰、疏忽而损害股东权益,法定一般客观标准与公司章程的补充细化相结合,同时加以商业判断规则之辅助,则为最佳的选择方案。     

市场经济中的行政监管责任研究——以欧典地板事件为例

"欧典事件"暴露出行政监管部门的失职问题,有效的解决方法就是使权力由单向形式改为双向形式,即使"权力与责任相统一",使"有权力者必有责任".     

过失共同正犯若干问题研究

中外刑法学界对过失共同正犯的争议起源于对共同犯罪本质的不同理解--"犯罪共同说和行为共同说的对立".我国刑法通说否认过失共同正犯,这迫使司法实践中法官"偷偷"适用"部分实行全部责任"的共犯处罚原则来处理过失犯罪案件.确立这一理论必须排除"规范否定说"、"意思联络缺乏说"和"罪刑均衡违反说"三大障碍.过失共同正犯同样具有共同实行的意思表示,共同注意义务才是过失共同正犯成立的本质.     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.