诉讼担当和诉讼信托关系之分析

直至目前,关于诉讼信托和诉讼担当的关系,在法学界尚未形成统一意见.一种观点认为,诉讼担当就是诉讼信托,两者为同义语.也有观点认为,诉讼信托与诉讼担当是完全不同的制度,两者并非同义概念.要厘清两者关系,有必要在对信托的含义进行全面分析的基础上,再对诉讼信托和诉讼担当的关系进行界定.     

法律诉讼与注册会计师的法律责任界定

法律诉讼与法律责任是两个既相互联系又有区别的概念,法律诉讼是导致注册会计师承担法律责任的必要条件,但不是充分条件。导致针对注册会计师的法律诉讼和导致其承担法律责任的原因是有区别的,两者不可混为一谈。注册会计师法律责任的界定需要较高的职业判断能力,可以在注册会计师行业内部建立法律责任鉴定委员会,以为注册会计师提供诉讼支持、为法院提供判断依据。     

不良诉讼心理之诊断书

作为个体之“人”在社会生活之中,必持有某种心理而处置自己的行为。但是在审判实践之中,当事人持有平和、理性的诉讼心理确颇为少见,反而是当亨人在诉讼过程中体现出多种失衡、不当的心理状态。在诉讼心理学上,均被认定不良诉讼心理。何谓不良诉讼心理,诚如鲁千晓先生对此概念的明确,“不良诉讼心理应是指诉讼主体在诉讼中产生的一切消极的不利于公正、快捷审判和有效维护合法实体权益和诉讼权利的心理状态和反应,包括认知错误、态度偏见、行为盲目、情感仇恨等引起心理不适、障碍和疾病。”审判机关在现今的司法语境之下,并非单纯追求结果的公正,亦追求纠纷的平息。从心理学的角度,也就是追求当事人内心平衡的回复。所以,针对当亨人的不良诉讼心理在审判中之调适,必是司法必须面对的问题。     

医疗纠纷诉讼的法律适用问题研究

医疗纠纷的解决与其他纠纷的解决有着许多不同的特点,因医疗纠纷而产生的诉讼在法律适用方面存在这与其他诉讼不同的属性。要公正地解决医疗纠纷就必须对医疗纠纷及其相关概念进行准确的界定,根据该类诉讼的特点,在法律适用问题上作出相应的调整。     

行政公益诉讼原告资格探究

我国现行《行政诉讼法》未规定行政公益诉讼制度,而实践中时常发生行政主体实施具体行政行为侵犯公共利益,即使引发较多公民的反对和不满,在行政法律上却无相应的权利救济渠道,原告资格不明确使得行政公益诉讼难以运用。界定行政公益及公益诉讼的概念内涵,探讨行政公益诉讼原告确立的条件和范围,建立行政公益诉讼多元化主体的原告资格以促进依法行政,维护公共权利。     

诉讼会计及诉讼会计人员执业技术能力框架分析

诉讼会计是一门跨专业的综合学科，是我国执业会计行业的新业务，在市场经济日趋完善的今天，对诉讼会计的需求不断增加，因此关于诉讼会计的理论研究及实务规范也愈显迫切。研究关于诉讼会计的概念界定、核心业务分析、以及诉讼会计人员执业技术能力框架的计论，旨在抛砖引玉，为诉讼会计研究提供批判基础。     

论未成年人刑事案件诉讼程序

未成年人犯罪越来越受到社会的关注,未成年人刑事案件诉讼程序随之在学界热议。本人从未成年人刑事案件诉讼程序的概念入手,对国外的未成年人刑事诉讼程序进行了介绍后,结合我国2012年《刑事诉讼法》的规定论述我国的未成年人刑事案件诉讼程序,以期对未成年人刑事案件诉讼程序有所研究。     

小额诉讼程序的比较与借鉴

自20世纪初美国建立世界上第一个小额诉讼法院以来,小额诉讼程序相继在英美法系国家和大陆法系国家被广泛推崇。从小额诉讼程序的概念及特征出发,比较研究两大法系代表性国家与地区的小额诉讼程序相关的立法概况和具体制度,深刻思考各国及地区对于我国小额诉讼程序设立的启示与借鉴。     

股东代表诉讼制度研究

公司具有法律上的独立人格,股东的权益也会受到董事、高级管理人员管理行为的影响作用,而股东代表诉讼制度也是保护公司和股东合法权益,防止公司高级管理人员滥用只缺的重要法律制度,但我国股东代表诉讼制度仍在法律后果、费用交纳、担保条件等方面存在较多缺陷,导致股东诉讼门槛较高,不利于股东进行代表诉讼的积极性,本文将通过探究股东代表诉讼制度建立的法理基础和基本思路,明确股东代表诉讼制度的性质、功能、特征和比较研究,并提出对完善我国股东代表诉讼制度的思考。     

论海上保险代位求偿权诉讼

《海事诉讼特别程序法》第八章第三节对海上保险人行使代位求偿权作了规定，其中对93条规定了保险人行代位求偿权和条件和范围，这和《海商法》第252条的规定相似（但有差异），可以看出实体法规定，第94条，95条，96条则分别规定了保险人行使代位求偿权的名义，诉讼主体的变更和共同诉讼以及行使代位求偿权应当提交的文件，这三条从诉讼程度上对代位求偿权作了规定，海事诉讼属民事诉讼的特别程序，笔者在此欲此民事诉讼法理上对海上保险代位求偿权作一控讨。     

基于法源的股市制度主成分比较与因子回归分析

本文以50个国家和地区的股市作为研究样本,按照法源分类,对股东权利、债权人权利及宏观制度三类制度指标进行主成分比较、因子得分计算及其与股市发展的回归分析。结果发现:(1)英国法源的国家最为重视对股东权利的保护,德国法源的国家最为重视对债权人权利的保护,斯堪的纳维亚法源国家的宏观制度环境较好。就中国股市制度而言,比较重视股东权利保护,而债权人权利保护和宏观制度环境则相对较差。(2)在影响股市发展的诸多因素中,制度性因素至关重要;与“债权人权利指标”相比,“股东权利指标”和“宏观制度指标”对股市发展的影响则更为显著。     

行动导向教学法在《基础会计》教学中的应用研究

结合高职教育教学特点,将行动导向教学法应用于《基础会计》实际教学,进行行动导向教学法与《基础会计》教学链接的研究和探索,结果证明,行动导向教学法是对教学活动基本规律的理性分析,符合高职学生对专业知识的认知规律,可大幅度提高会计教学质量,培养出更多高端技能型会计专门人才。行动导向教学法是目前高职学生学习专业知识的最佳方法。     

Can Prompt Corrective Action Rules Work in the Developing World?

Abstract

A major weakness of bank regulation is “regulatory forbearance,” which is partly attributable to the scope for discretionary intervention by bank regulators. Therefore, bank regulation might be improved by subjecting intervention policy to a set of rules, such as the “Prompt Corrective Action” (PCA) rules in the US. The introduction of PCA rules is under consideration in a number of developing countries (DCs), stimulated by costly bank failures. This paper examines the potential benefits and feasibility of incorporating PCA rules into banking regulation in DCs. The paper concludes that PCA rules can improve bank regulation in DCs if introduced as part of a comprehensive set of prudential reforms which strengthens the operational independence of the bank regulators, improves their on-site examination capacities, strengthens accounting standards and raises public and political understanding of the need for strong and impartial bank regulation.     

Political Action Committees: Fact,fancy, and morality

The analysis of Political Action Committee activities is dominated by the perspective that PAC contributions are a rational investment in political candidates; they yield valuable short-term payoffs. PACs buy access to officeholders and their votes on important legislation. Despite broad acceptance of this morally suspect theory, the evidence upon which it is based is weak. An alternative perspective — what we call the principled approach — both fits the evidence and rejects the morally repugnant interpretation of the relationship between business and politics that permeates the rational investment perspective. Joanna Banthin and Leigh Stelzer are both Assistant Professors of Management and Industrial Relations at W. Paul Stillman School of Business at Seton Hall University. Together they wrote: Teachers Have Rights, Too(Social Science Education Consortium, Boulder, 1980). Leigh Stelzer also wrote: Mandate for Change: The Impact of Law on Educational Innovation(The American Bar Association, Chicago) and Capitol Goods: The New York State Legislature at Work(Capital Associates, 1975).     

Reasoned Action and Food Choice in a Transitional Economy

ABSTRACT

This study examines predictive factors of consumer behaviour in food, employing a study of 485 Romanian respondents using the Theory of Reasoned Action (TRA). Drawing on a structural equation models approach, causal paths for six products were estimated. Habit emerged as the most significant predictor of behavioral intention. The results of this empirical study support the notion that attitudes and habits influence behavioral intentions toward food consumption. A modification of the TRA, within the context of income constraints, is proposed in the form of willingness to consume. Competing structural models are discussed, and the implications of the study for both marketers and consumers are highlighted.     

The Action Plan on European Contract Law: Perspectives for the Future of European Contract Law and EC Consumer Law

The European Commission's Action Plan on European Contract Law is the follow-up to the Communication of July 2001. It reveals the conclusions of the Commission and proposes a mix of regulatory and non-regulatory measures aimed at removing obstacles to the smooth functioning of the internal market and ensuring the uniform application of EC law. These measures are (a) the improvement of the acquis through the elaboration of a common frame reference containing common rules and terminology, (b) promotion of the use of standard terms for cross-border contracts, and (c) further reflection on an optional horizontal instrument in the field. This article will undertake a general discussion of the likely impact of the measures on the future of EC consumer law and European contract law, and treat certain questions relating to the conflict of laws. It is also hoped that the article will acquaint the new reader with some of the (mainly) recent discussions in English and French on the subject matter from different jurisdictions.     

A Strategic Social Action Framework: Theorizing and analyzing the alignment of social media affordances and organizational social action

Social media is a relatively new and dynamic field dealing with the development and use of social media technologies by individuals and more recently by organizations. Although several frameworks and models have been proposed for studying social media, most provide only limited insights into the complex social activities that are supported by the strategic usage of social media in organizational settings. In this article, we take up this challenge and introduce a Strategic Social Action Framework for analyzing social media technologies and their strategic usage in and by organizations. This framework is based on Habermas’ theory of social action and the idea that social media platforms serve as sets of rules and resources that mediate strategic organizational (inter-)actions involving these platforms. We demonstrate the value of the framework by theoretically delineating the appropriateness of the framework to specific social media tools, as well as by empirically analyzing the strategic use of two publicly available social media platforms—Facebook and Twitter—by three large airlines—Delta, KLM Royal Dutch Airlines, and JetBlue. Our findings reveal that when implementing social media in organizational contexts, developers and managers should critically evaluate (a) the need for supporting a rich variety of action types, (b) the possible role of social media support in the specific action situation, and (c) the strategic alignment of social media affordances and specific social action categories. Finally, we discuss theoretical and practical implications as well as directions for future research.     

论股东派生诉讼在我国公司法中的引入与适用

作为起源于英国的一种诉讼制度,股东派生诉讼在解决公司股东与管理者之间以及公司控股股东与中小股东之间的利益冲突,完善现代公司的治理结构,保护少数股东或小股东的合法权益等方面发挥着重要作用,故而被众多国家所引入和借鉴。文章在分析新公司法有关股东派生诉讼的相关规定的基础上,就派生诉讼制度所涉及的当事人、前置程序、诉讼费用担保、司法审查及既判力等方面所涉及的问题展开论述,以期就健全与完善中国的股东派生诉讼提供有益的借鉴。     

论股东派生诉讼与集团诉讼的结合

股东派生诉讼制度与集团诉讼制度有密切的联系。我国在建构股东派生诉讼制度的过程中应注意其与集团诉讼制度的结合。在股东派生诉讼中,原告股东应有广泛的代表性;公司和法院对于原告的起诉应当发布公告;公司原告的撤诉与和解应保障其他股东的知情权;派生诉讼的判决和法院批准的和解协议对全体股东均有约束力。     

论开放式基金受托人的实际缺位

作为开放式基金运行的法律保障,我国《信托法》和《证券投资基金法》基本勾勒了其法律框架,在肯定开放式基金信托性质的基础上把保护投资人利益提到了重要位置。然而由于基金管理公司身兼受托人和基金管理人双重身份,使得信托关系名存实亡,投资人利益因此极易受到侵害。本文在指出开放式基金受托人缺位这一事实的同时,对我国基金托管人应当具备的法律地位及其权利义务进行了探讨,并期望《证券投资基金法》的配套法规能解决好这一问题,以免出现与信托法理相悖的尴尬现象。