羁押必要性审查制度之检讨

羁押必要性审查制度系2012年新《刑诉法》的一项创设,旨在改变我国"一捕到底,一押到底"的司法现状。但是,羁押必要性审查制度的实施效果不尽如人意。究其原因有二:其一,制度定位有误,羁押必要性审查制度不应定位为检察机关的诉讼监督职能,而应定位为对强制措施的司法审查权;其二,程序设计不够科学,立法者对羁押必要性审查制度的程序设计存在诸多漏洞,引发实践中诸多问题,应予以矫正。中国未决羁押率过高的根本原因在于中国检察官的中立性不足和逮捕功能的异化。此根本原因不仅存在于羁押必要性审查程序中,亦存在于审查批捕程序中。未决羁押率的降低,与其寄托于羁押必要性审查程序,不如在审查批捕程序中便予以实现。     

论我国审前羁押救济机制的完善——以人身保护令为视角

审前羁押对被羁押者的人身自由影响十分严重,而我国目前缺乏审前羁押的救济机制,使得被羁押者的人身自由权很难得到保障。引进人身保护令制度,对于完善我国审前羁押的救济机制,保护被羁押者的人身自由具有重要意义。     

试论我国刑事羁押期限的缺陷及完善

超期羁押一直我国刑事司法领域内的一项顽症,本文着重从完善刑事审前羁押期限的角度,分析了当前我国刑事羁押期限的缺陷,并提出了相应的意见建议.     

羁押必要性审查机制研究

羁押必要性审查是尊重和保障人权原则在新刑诉法中的重要体现之一,对公正司法有着重要的意义.新刑诉法实施后,检察机关面临着工作机制不断完善及执法理念不断更新的问题,其中对新刑诉法规定的羁押必要性审查需要从审查主体、审查的周期、审查方式、审查范围以及配套机制上予以不断完善.     

刑事诉讼羁押期限规定存在的缺陷和建议

我国刑事诉讼羁押期限规定虽经多次修改，其规定有所改进，但仍存在缺陷，由于规定的表现方式和羁押期限与办案期限混为使用，不便于监督与责任分清，致使羁押期限规定不规范等问题。对此，本文拟客观地研究和探讨刑事诉讼期限规定的表现方式和分析存在的不足，并试图提出解决的建议。     

试析刑事审判中的未决羁押

在现有学术成果中,学者们对侦查中的未决羁押做了广泛深入的理论和实践的分析,但似乎缺乏审判阶段对被告人人身权利侵犯的关注。本文主要从刑事审判中的未决羁押在中国的现状、出现的问题、背景、改革理念几方面,浅谈笔者的看法。     

土地征收中司法救济机制之构建

随着我国经济的发展和城镇化进程的加快,土地征收现象越来越普遍,它涉及到国家、集体和个人的利益冲突与平衡,对社会影响深远,必须有合理的救济途径作保障。然而,无论在我国立法还是司法实践中都缺乏对被征收人的司法救济,使其利益无法得到有效的保护。因此,土地征收司法救济机制的建立已迫在眉睫。     

我国刑事侦查权司法审查制度的确立和完善

我国刑事诉讼法在有关刑事侦查权的制度设计上存在严重的缺陷和不足,在赋予侦查机关侦查权力的同时,并没有规定相应有效的监督制约机制,以至于不可避免地造成了司法实践中因违法侦查而侵害公民合法权益的严重后果,其后又未能给予权利受害者以及时充分的司法救济。当前在刑事侦查程序中确立司法审查制度已成为刑事司法改革理论研究的主流呼声。为此,在我国现有法治框架下,如何构建我国的司法审查制度已是亟待解决的重要问题。     

论超期羁押的成因及对策

羁押作为刑事拘留和刑事逮捕的附带性后果，一方面在打击犯罪，维护社会公平正义方面发挥了有效作用，但另一方面，羁押手段的过于普遍使用，造成超期羁押现象的产生，严重侵犯了被羁押人的人权，本文从羁押与超期羁押、超期羁押产生的原因、立法完善和救济监督机制的建立等入手，围绕在现有司法制度下如何破解超期羁押这一难题进行思考，从立法层面和制度设计层面进行了探索。     

关于规制超期羁押法律问题探析

超期羁押侵害了公民的合法权利,本文将通过分析超期羁押存在的成因,进而在诉讼体制、羁押期限、审查程序和制裁制度等方面提出建立健全法律机制的可行性方案。     

“再审改判无罪”赔偿条款的立法局限与解释方案

根据大量再审改判案件的类型化梳理,法院经常会在再审或二审改判后超期羁押的四类案件中做出完全相反的赔偿决定,致使其中一部分受害人得不到任何救济。同样是在出现超期羁押的情形下,“再审改判无罪”赔偿条款仅支持改判结果为无罪的人之赔偿请求,却否定了改判结果为轻罪轻刑的人之赔偿请求,因此无法通过基于平等权的立法审查,存在明显的立法局限。在短期无法实现立法或修法的情况下,首先必须矫正或排除违法赔偿原则、过错赔偿原则和法定赔偿原则的不当适用,解除该赔偿条款在司法适用中的桎梏;其次可以通过概念扩大解释和体系补正解释两种方案,为所有再审改判超期羁押案件提供平等救济。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing ...     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.