条约在国内适用的若干问题探讨

本文认为凡涉及到私人权利义务等事项的条约,都将会产生国内适用的问题。转化和纳入各有优劣,应视条约的不同而相应采用。至于在国内法中解决条约与国内法的冲突,则完全取决于各国法律的具体规定,条约在国内法上并非处于绝对优先的地位。就中国而言,转化已经成为我国适用条约的主要方式,而在处理条约与国内法冲突时,所采取的是条约优先的原则。     

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.     

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards‐compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.     

Modelling Online Innovation Among IR and Politics Lecturers

This article discusses the use of collaborative online technology in the teaching of international relations and politics. Using a case study from Australia, it finds low levels of online innovation in these discipline areas that correlate with broader examinations of technology use in higher education teaching. Themes of time poverty, technical competence, and lack of career reward are frequently cited as barriers to trying new approaches. The data indicate that at present the most common outcome of any aspiration for IR/politics staff considering innovation is that the effort required to incorporate collaborative online learning is not repaid. These findings are meaningful, since the current lack of innovation and the perceptions of staff regarding support for such approaches are at odds with the marketplace pressures staff and their institutions are under. Based upon the data collected and the wider literature on technology adoption, this article proposes a “Technology-Assisted Teaching Adoption Model” (TATAM) that attempts to encapsulate the innovation judgements made by academic staff and the steadily diminishing incentives they feel towards changing their online teaching methods.     

产销一体化经营模式成因探究

人类社会的发展过程中,竞争是一直伴随其左右并不断使其向前发展的源泉与动力。在现代社会中,尤其是从20世纪90年代以来,我国国内很多企业、集团纷纷采取了产销一体化的经营模式。这种模式的采用,究其原因,就是行业内的竞争所致。在现代工业化社会分工越来越细致,商业资本从产业资本中分离出来,在商品经济不发达的社会,由于生产规模有限,单个商品生产者生产的商品不多,那时,产销统一由生产者自己完成。商品经济发展到一定阶段后,随着生产规模的扩大,单个产业资本家生产的商品越来越多,他便不能同时兼顾生产与销售。因此,产销一体化的经营模式应运而生。     

门户之争,还是汉宋兼采?--析方东树《汉学商兑》之立意

嘉道之际发生的方东树和江藩围绕汉学与宋学问题的争论,历来被研究者视为"门户"之争,其实并不准确.江所著<汉学师承记>有很深的门户之见,而方所著<汉学商兑>虽然对汉学家大加挞伐,但其总的立意却在于为宋儒辩护的同时,主张汉宋兼采.     

人民法院对收养行为的审查权探析

收养必须符合收养成立的实质要件,并同时履行收养法定程序,才能产生法律效力。我国收养法规定收养以向县级以上人民政府民政部门办理登记为形式要件,没有规定人民法院对收养行为的审查权,这与我国港、澳、台地区收养制度存在冲突,与世界主要发达国家对收养的国家监督主义色彩日渐浓厚的趋势不相吻合。立法上有必要明确赋予人民法院对收养行为的审查权,取消收养登记机关宣告收养无效的权力。     

消费者对互联网银行的可接受度问题研究

互联网银行能否取得成功很大程度上取决于消费者对其的接受程度。西方互联网银行的发展早于中国,所以对其研究也早于中国,但这些早期研究对中国仍有启发意义。本文在借鉴西方学者研究基础上,综述了研究消费者是否接受互联网银行的相关理论,分析了影响消费者对互联网银行可接受度的相关因素,并着重从消费者的风险感知视角研究了影响消费者接受互联网银行的风险,最后就如何发展中国互联网银行提出了政策建议。     

跨国领养:失依儿童家庭养育的另一种模式——以美国家庭领养中国儿童为例

自1992年中国实施《收养法》以来,已有60,000多名中国失依儿童被跨国领养到美国家庭。美国人跨国领养的主要动机是不能养育和博爱。领养是通过被中国政府认可的、在美国的中国儿童收养中心办理的,经过家庭组配和中国实地认养来完成。家庭养育的主要任务是改善健康状况,认同文化差异,帮助被领养儿童进行身份认同和自我认知。被领养儿童在美国适应良好,但也存在一些障碍。建议加强社会工作实务、社会工作专业教育、培训和相关研究,为领养家庭提供服务。     

Long-Term Follow-Up of Young Children Placed in Foster Care: Subsequent Placements and Exposure to Family Violence

This study examined the quality or characteristics of permanent placements at 6 years of age for 254 children who had been removed from their homes prior to attaining 3.5 years of age (mean = 13 months). Although the primary objective when removing children is protection, subsequent permanent placements are prioritized by federal legislation with a stable family environment, especially one with the biological parent(s), being preferred. Three a priori comparisons (i.e., reunified vs. nonreunified, adopted vs. foster care, relative vs. nonrelative foster care) were conducted for caregiver and child reports of exposure to family violence. The results indicate that both reunified children and their parents report more family violence (witnessed and child victimization) than do nonreunified children and their caregivers. Adoptive parents did report that they used more minor violence in disciplining their children than did foster caregivers, but their children reported witnessing significantly less physical violence in the home. Recognizing that the development of children removed from their homes because of maltreatment is likely a function of both the maltreatment as well as the quality of subsequent family experiences (i.e., violence exposure), implications of the findings for determining placements are discussed.