民事诉讼证人制度浅析

证人出庭作证率低是我国司法实践一道难题。证人制度是我国诉讼法中几近废止的一个制度。完善证人制度十分紧迫。就法律上来说,完善有关证人制度的立法与司法是当务之急。     

再论刑事诉讼强制证人出庭制度

证人制度的完善是刑事司法改革的迫切要求和必然结果,目前我国的证人拒证现象十分严重,为此很多人提出建立强制证人出庭制度,本人从建立强制证人出庭制度的原因,以及证人拒证的原因分析,对是否建立该制度进行分析。     

关于我国完善证人保护制度的设想

司法实践中,证人作证难、出庭率低一直长期困扰着我国司法实践活动,究其原因,源于我国没有相应的行之有效的证人保护制度,因此,如何构建一套与我国国情相契合的证人保护制度,成为了亟待解决的重要问题。本文通过对我国目前证人保护现状及对国外证人保护制度的一些探究,力图提出完善我国证人保护制度的设想。     

论我国民事诉讼证人出庭作证制度的完善

在民事证据法领域,证人出庭作证制度的确立对民事纠纷的解决起到了积极的作用,对于实现实体正义,维护程序正义,推动民事审判方式的改革都有重大的价值。由于诸多因素的影响,我国目前证人不愿出庭作证以及作伪证的现象十分严重,因此造成了一系列的不利后果。本文正是以证人出庭作证制度作为研究对象,以完善我国的证人出庭作证制度,分析了我国民事诉讼在证人出庭作证方面存在的问题及其原因,结合我国国情,提出了完善我国证人出庭制度的基本构想。     

证人出庭制度及证人保护制度的完善

证人证言在刑事诉讼中对于正确查明和认定案件事实具有重要意义。证人出庭作证关系司法公正的实现,意义重大。但目前我国证人出庭作证的现状不容乐观,笔者试剖析原因,并对完善证人作证制度提出建议。     

试论专家证人的解构性理解和比较研究

在科学技术突飞猛进的今天,科学技术与证据的关系日益密切,在司法实践中,案件中所遇到证据上的问题日益趋向专业化,在司法制度改革进程中,不管是民诉还是刑诉,证据制度的完善必是改革的重点和热点,而证据制度中司法鉴定制度也面临着改革,本文在借鉴域外关于专家证人的研究,对专家证人进行解构性理解,并运用比较的方法,再结合我国具体国情,来分析专家证人或许成为我国司法鉴定制度的一个改革思路。     

我国民事诉讼证人宣誓制度初探

我国民事诉讼法律制度中没有关于证人宣誓制度的规定,本文通过考察古代证人宣誓制度及证人宣誓制度的价值,对我国民事诉讼证人宣誓制度进行初步构建。     

论证人特免权制度的法律构建

有关证人特免权,目前为止尚属我国证据制度的立法空白,赋予证人一定条件下的特免权既是完善人权保护制度的必要环节,也是完善我国证人作证制度的必要条件。但必须对其构建的价值基础进行剖析,科学合理的建立符合我国现实情况的作证特免权。     

我国建立污点证人制度的初步设想

污点证人主要适用于隐蔽性高、有组织犯罪等严重危害国家安全的案件。在我国,虽然法律没有赋予其合法性,但在司法实践中污点证人制度其实已被广泛运用。我国具有建立污点证人制度的理论基础,在明确其证人性及不能强迫自证其罪的权利的前提下,才能从适用范围、适用对象、适用条件、程序启动和对其保护等方面进行制度建构的探讨。     

浅析查帝《法学阶梯》中的遗嘱证人制度

查帝《法学阶梯》对遗嘱证人制度的规定是相当详细的。本文试图从实体和程序两方面介绍、分析其关于遗嘱证人制度的规定，并借此与我国现行有关遗嘱证人的规定进行简单比较，以期从查帝《法学阶梯》的有关规定中探寻对我国可能产生的借鉴价值。     

国家治理框架下的中国国家审计理论体系构建研究

国家审计是国家治理必不可少的组成部分,对国民经济社会健康运行发挥"免疫系统"功能。国家审计理论是通过对国家审计实践中客观的、合乎逻辑的规律加以概括、抽象而形成的完整的知识体系,用以指导国家审计实践,并在审计实践中加以修正和完善。文章在回顾与评述现有审计理论体系研究的基础上,以国家治理为框架,系统分析构筑了包括国家审计基础理论、国家审计应用理论和国家审计发展理论为内容的国家审计理论体系,以在理论上归纳中国国家审计实践发展经验,并提供未来国家审计理论的研究方向,以期更好地为指导国家审计实践开展服务。     

Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework

To enhance understanding of the status of the Financial Accounting Standards Board's Conceptual Framework for Financial Reporting, we analyse important rules of evidence in United States (US) courts regarding the presentation of expert accounting witness testimony. We draw on this analysis to recommend the relocation of the Conceptual Framework in the US Generally Accepted Accounting Principles (GAAP) hierarchy. For empirical support, we explore how rules of evidence in the criminal trial in 2006 of Enron's two most senior executives affected assessment of whether Enron's financial reports conformed with the FASB's GAAP. We recommend that the FASB's Conceptual Framework should be included in authoritative literature as the uppermost authority, and that it be grounded closely in user needs and the ethical principles associated with meeting those needs. Further, we recommend that accounting expert witnesses adopt an overriding concern for objectivity and impartiality in assisting courts to understand complex accounting matters within the Conceptual Framework.     

英国近代自由主义的济贫法批判

本文在介绍济贫法与工业革命历程的基础上,阐述了英国四位自由主义思想家对于济贫法的批判思想。亚当.斯密认为济贫法阻碍了劳动力和资本的自由流动;在马尔萨斯看来,人为的济贫法干扰了大自然的人口抑制法则;斯宾塞则指出,济贫法不仅扰乱了优胜劣汰的进化法则,而且扼杀了人类的美好天性;霍布豪斯赞同社会救助,但认为传统的济贫法不足以促进个人自立与发展。最后,笔者提出,自由主义济贫法批判思想具有体现并满足近代资产阶级需要的双重功效,但是这种批判不足以掩盖济贫法制度的正向功能。     

The rise of cost accounting: evidence from Italy

Accounting historians link the origins of cost accounting to the rise of manufacturing firms and, in a more detailed way, to efficiency control, pricing and decision-making problems faced in those organizations. To date, the international debate has mainly focused on practices in the USA, Great Britain and France, with little evidence available of developments in other countries, such as Italy. In this paper, the authors analyse the development of cost accounting in an Italian firm, 'La Magona d'Italia'. This iron, steel and tinplate firm, situated in Piombino, is observed over the period 1865-1940, i.e. during the central phase of the industrial revolution in Italy. We find that several factors influenced the implementation of a cost accounting system at Magona, including efficiency control, strategic decision making, and stock valuation. We also find a strong British influence on Magona's strategy, organization and information system, particularly in respect of finance, managers, technology and accounting practices. There is little evidence that Italian accounting traditions and practice played much of a role.     

关于会计课教学模式的探索

笔者通过对会计课教学改革的探索与实践,研究了会计学专业理论和实验教学的教学结合模式,并进一步深入探讨了会计教学体系的一些具体做法。     

IPO underpricing and mutual fund allocation: New evidence from registration system

We study the effect of mutual fund allocation on China's IPO market under the new registration system. The introduction of mutual fund bids significantly increases the IPO offer price, resulting in a low initial short-term return and suppressed IPO underpricing. Those newly listed stocks witness lower volatility in the following weeks due to preferential allocation to the mutual fund at the primary market. Further analysis suggests that large investors' net purchase strengthens IPO after-market return and volatility. Besides, the effect of mutual fund participation on IPOs is stronger in places where the COVID-19 outbreak. This new evidence suggests that mutual fund allocation plays a critical role in IPO price discovery and decreases investor lottery trading.     

New development: The courts and multi-level governance—some comparative perspectives on the emerging jurisprudence of the UK Supreme Court

In federal systems the courts are accorded the important role of policing the boundaries of the constitutionally specified powers given to the legislature and the executive. The devolution statutes enacted by the UK parliament have created a semi-federal system, in which the courts increasingly have been called upon to adjudicate on whether sub-national legislative bodies have acted ultra vires. Following a comparative overview of the theory and practice of court adjudication in overseas systems of multi-level governance, the leading cases of the British Supreme Court and the House of Lords are considered. It is proposed that Britain—almost by default—has become a semi-federal court somewhat akin to the US Supreme Court and the German Bundesverfassungsgericht.     

South Asia: Before and after

Ever since the two-pronged ‘divide and rule’ approach of the British and the ‘two nation’ theory of the communal forces led to the partition of the subcontinent, the elites of South Asian countries have always bifurcated the region's modern history with the independence divider. The contemporary period thus comprises of ‘before 1947’ when the British themselves ruled, and ‘after 1947’ when British ideas rule. Demystifying the all too familiar ‘before and after’ analysis of the elites and their pompous claims of post-independence ‘achievements’, this paper attempts to elude that scheme, exposing the emptiness of such claims. The author exhorts the poor of South Asia to put independence behind them as another major political event in the long history of the region and to press ahead with collective preparations for their common futures.     

简论国际营销思想与营销实践的互动发展

营销思想与营销实践作为营销的两个方面,是相辅相成、互相促进的。本文以10年为周期,将营销发展史划分为五个阶段,通过对营销思想史与营销实践史的回顾分析,指出营销具有适应性、开放性、灵活性和国际性的发展规律。     

Regulatory Capital Arbitrage and the Potential Competitive Impact of Basel II in the Market for Residential Mortgages

U.S. banking regulators have proposed a bifurcated system of capital regulation where the largest, internationally active banking organizations would be subject to significantly more risk sensitive regulatory capital requirements than are currently in place, while most others would remain subject to the current rules. The proposed new capital regime has the potential to affect the competitive landscape among banking institutions, particularly in the area of residential mortgage lending. We analyze the potential competitive effects of the proposed, bifurcated regulatory capital system on competition in the residential mortgage market from the perspective of the theory of regulatory capital arbitrage. We then apply the theory and available evidence to perform some benchmark calculations that suggest a significant, potential shift of market share and income to the largest banking institutions in the mortgage market.