论会计信息失真及其治理

会计信息失真已成为全社会普遍关注的问题,在这个问题上会计造假是危害最为严重的一个方面。会计信息失真的原因从社会环境方面来说,是利益的驱动;从制度方面来说,是公司治理机制和市场机制问题;从监管方面来说,是监管不力和监管权限十分有限;从对违规的处罚方面来说,违规与处罚的主体常常错位。解决会计信息失真有五个方面的对策。     

比较法视野下的劳动者集体争议行动之法律规制

利益调整所引发的集体争议行动是市场经济背景下劳资争议的重要型态。基于劳资自治的保障需求,大多市场经济国家(地区)对劳动者集体争议行动这种侵权行为予以有限制的法律保护。我国因加薪所引发的集体停工频发,凸显了法律对集体争议行动失范及其法律秩序重构的必要。借鉴国外立法例,结合国情,我国宜采取消极立法模式,通过特殊的法律责任豁免制度和特殊的劳资利益争议处理程序,以规范劳动者集体争议行动。     

附条件不起诉之进一步构建——基于我国《刑事诉讼法修正案》之思考

《中华人民共和国刑事诉讼法修正案》将附条件不起诉制度化是正确之选。但是相对于附条件不起诉所可能发挥的积极作用和空间相比,其规定却显得过于保守和谨慎。为此,应在现有的基础上从适用范围、考验期限和考验内容三个方面进一步加以构建。     

“四要件论”——质疑犯罪标准引论

20世纪50年代引自苏联的犯罪构成四要件理论,在新刑法确立罪刑法定原则、废除类推制度后,缺陷凸现,已不能适应新形势下司法实践的要求,难以提供犯罪标准.依犯罪标准为目标的犯罪构成理论应坚持法定性和实践性原则,在科学地解释刑法中对犯罪的全部规定基础上,建立符合刑事司法实践内在逻辑、逐级深化的开放式立体体系.重构犯罪标准理论体系,对于落实罪刑法定原则、解决原理论与司法实践脱节的缺陷,满足司法人员定罪需要具有极其重要的意义.     

从“一纲四目”到“一国两制”: 中共三代领导集体与我党对台政策

“一国两制”理论是对“一纲四目”构想的继承和发展。其中“一纲四目”的形成经历了一个由武力解决到和平统一的转变;“一国两制”被作为一项长期的国策,“江八点”使其更加丰富和全面。     

目的解释方法及其意义

为克服严格法治的机械性 ,法学家提出了关于法律解释的目的方法。这种方法的确能在一定程度上缓解法律文本与法律价值的紧张关系。但是 ,法律的权威性及其意义的固定性则可能在解释中受到威胁 ,因而 ,为了达到既维护严格法治 ,又使法律呈现出灵活的价值选择 ,就必须有条件地应用目的解释方法     

A study of DNA transfers onto plastic packets placed in personal bags

The ability to detect low level DNA brings with it the uncertainty of whether the detected DNA is a result of transfer. To address this uncertainty, a simulation study was conducted in which a mock illicit drug packet was placed into the personal bags of individuals. When the average transit time of the packets was increased from around 2 h to more than 14 h, the percentage of the DNA profiles recovered from the packets which could be attributed to the individuals increased greatly from 5.3% to 48.6%. We found that drug packers who were poor shedders could not be included as contributors to the DNA profiles from the drug packets at all and there was a higher chance that individuals other than themselves could be included as contributors to the DNA profile recovered from drug packets. We also found that it was equally likely that the drug packers who had direct contact with the drug packets and bag owners who did not, could be included as contributors to the DNA profiles recovered from the packets. The results in this study highlight the importance of taking into consideration the transit time of drug packet, the shedder status of the alleged packer and the history of an item, when evaluating DNA evidence in the context of illicit drug activities.     

Encyclopedia 2.0

正Online resources are gaining popularity but also raising concerns over the reliability of the information on them By Yuan Yuan Paraxylene,also known as PX,is an important but controversial chemical product for industrial use,and has become a topic of debate on the back of protests in Maoming,south China’s Guangdong Province,over     

Collectibles Clean up

正CHINA’S rapid economic development has ignited a collection craze.Chinaware,jade articles,bronzeware,paintings and calligraphy,furniture,stamps,coins–all abound in the collectibles market these days.Prices of quality items at auctions constantly amaze.     

刑法分则第128、130、297条的交叉适用——兼论法条竞合犯的特殊关系

刑法分则第128、130、297条的关系属于典型的法条竞合犯中的特殊关系,但是,如果完全按照特别法优于普通法的原则处理的话,将导致三个罪名的适用明显不合理。对此特殊关系的选择适用应遵循以特别法优先于普通法为主体,重法优于轻法为补充的原则,根据具体情况,确定相应的罪名。