理性看待现金分红新规定

2008年10月7日证监会发布了<关于修改上市公司现金分红若干规定的决定>.分红新规中的分红要制度化等规定意味着管理层建立和完善上市公司分红机制,打造理性市场和引导投资者进行价值投资的决心.但新规定还存在诸如分红制度不具有强制约束力,只对需要再融资的上市公司加以限制等诸多问题,应在实际操作中加以逐步完善.     

基于现金流量的财务风险预警体系探析

国内外研究表明,现金流量在财务困境企业与非财务困境企业之间有显著差异,现金流量具有财务预警能力。从现金流量的角度,在对现有的财务风险预警模型比较分析的基础上,研究建立基于现金流量的财务风险预警体系是非常必要的。     

The geopolitical economy of social policy in the Philippines: securitisation,emerging powers and multilateral policies

Recent geopolitical and economic changes have altered global social policy formation. The Bretton Woods multilateral development agencies (MDAs) have selectively incorporated ideas emerging from developing country states and decision makers, with a recent increased acceptance of social transfers as part of renewed efforts at poverty alleviation based on social risk management. There has been an instance in the use and promotion of conditional cash transfer (CCT) policies by MDAs. CCTs were a product of the emergence of a neo-structuralist welfare regime (understood as an ideal type) in Latin America – an attempt to reconcile neoliberal strategies of development with aspirations for guaranteed minimum incomes. The Bretton Woods and regional development bank MDAs have facilitated the adoption of CCTs in other developing countries, including the Phillipines. Here, a combination of actions by national political actors and MDAs has resulted in the implementation of a securitised and compliance-focused version of CCTs derived from the Colombian security state. Although poor Philippine households welcome income assistance, CCTs have acted to enforce further state monitoring without altering the national-based political and economic processes that replicate poverty.     

税收流失规模:地下经济视角的分析

运用现金比率法和收支差异法对我国地下经济和税收流失的规模进行测估,我国目前由于地下经济的存在而导致严重的税收流失,这提醒我们对税收的重点、税制改革的方向以及税制结构的调整等一系列问题,需要重新加以思考.     

基于POS机套现非法经营犯罪行为及其侦查方法探讨

POS机套现是随我国信用卡产业不断发展而出现的一种新型非法经营犯罪方式，由于这一犯罪运作模式独特多样，作案手法不断翻新，发现率、取证率、打击率始终十分低下，严重助长了犯罪分子的嚣张气焰。针对当前POS机套现犯罪活动依然非常严峻，并呈现专业化、产业化趋势的现状，全面研究利用POS机套现进行非法经营犯罪行为的特质，采取有针对性的侦查策略方法，已刻不容缓。     

Destructive Competition or Competition Destroyed? Regulatory Theory and the History of Irish Road Transportation Legislation

The principal aim of our study is to contribute to the debate over whether regulation is enacted in the interest of consumers, producers, political agents, or some combination of these. We examine the legislative debates and subsequent regulatory bills surrounding road transportation regulation in Ireland in light of the three dominant theories which purport to explain the existence of regulation: the public interest theory and the so-called Chicago and Virginia theories. A unique feature of our study is an attempt to integrate specific rhetorical concepts used in the public policy debates into the theoretical analysis of regulation. One noteworthy conclusion of our study is that theories of economic processes affect the shaping and results of public policy.     

韩国金钱债权执行制度概述

在韩国,对金钱债权1的执行主要分为两个阶段,即对债权的押留阶段和现金化阶段。在金钱债权的押留阶段,韩国主要利用押留命令限制第三债务人对债务人清偿,同时禁止债务人对该债权的处分和领受。在金钱债权的现金化阶段,韩国主要利用推寻命令和转付命令对被押留债权进行现金化,将被押留债权转化为金钱,用所得价款清偿执行债务人的债务。我们需要利用比较研究的方法,研究和借鉴韩国关于金钱债权执行制度的法律规定和相关实务经验,不断完善我国关于债权执行制度的相关规定。     

Transfers from prison to hospital under Sections 47 and 48 of the Mental Health Act between 2011 and 2014

In England and Wales, prisoners with mental disorder of such severity as to warrant inpatient treatment may be transferred to hospital under the Mental Health Act. UK Government guidance recommends that this process should be completed within 14 days; however, evidence suggests that in many cases it can take much longer. This retrospective service evaluation of 64 male prisoners, who were transferred under Section 47 or Section 48, aimed to evaluate transfer durations. The mean time from referral to admission was 76 days. Prisoners with a psychotic disorder were admitted more quickly. Remand prisoners were admitted more quickly than sentenced prisoners. Findings suggest that, in the UK the transfer time of prisoners under Sections 47 and 48 of the Mental Health Act continues to far exceed the 14-day target which raises concern about equivalence of care for prisoners. Our findings support arguments for fundamental amendments to the admissions process.     

蚂蚁花呗套现行为之刑法评价 ——以解构冒用他人账号进行套现为切入

随着互联网金融的发展,花呗等类似信用卡的透支工具出现在人们的消费方式中,以花呗套现为代表的新型套现方式也成为问题。司法实践中,围绕冒用他人支付宝账户进行花呗套现行为应如何认定的问题争论不休,有观点主张按传统信用卡诈骗罪处理,亦有观点则认为不应将花呗产品认定为信用卡,其更符合盗窃、诈骗罪的犯罪构成,还有观点认为可将花呗套现行为解释为非法经营罪进行规制。逐一分析上述观点,结合花呗套现自身特点,在恪守罪刑法定原则的前提下,可以找到对于该种行为的合理规制。