纳税人诉讼制度研究

公共财政资金浪费的日益严重,客观上需要诉讼立法加以保障和有效实施,而纳税人诉讼正是发挥公众在财政监督中的作用,实现纳税人公益诉权从理论到实践的重要途径.本文针对目前我国纳税人诉讼制度在法律上的空白以及现行法律在税收监管方面存在的问题,在借鉴国外立法经验的前提下,从现实和法理的角度出发,提出了建立具有中国特色的纳税人诉讼制度的构想     

公益诉讼的现状与完善

本文阐述了我国公益诉讼现状及对个案诉讼公益保护的作用,并提出相关对策,认为建立公益诉讼制度是建设社会主义法治国家的必然要求.     

浅析我国民事公益诉讼原告资格制度的构建

在我国,尽管近年来以维护公共利益为目标的民事公益诉讼层出不穷,但法院大都以不具备原告资格而不予受理.本文在对民事公益诉讼原告资格的缺失和理论缺陷进行分析的基础上,提出建立以公民提起民事公益诉讼为主的民事公益诉讼制度.     

企业财务风险的成因分析

文章分析了财务风险的含义,结合我国企业财务风险的现状,分析了造成企业财务风险的成因,并提出了合理的防范措施.     

Increased risks for the world economy

Last year again saw a rapid increase in global production, with growth of around 4%. However, the deep financial crisis in Southeast Asia led to considerable retarding influences during the second half of the year. In some quarters it is even feared that the crisis could spread to other regions, culminating in worldwide deflation or even depression. Are such fears justified?     

The litigation audit: Preventive legal maintenance for management

When it comes to lawsuits, an ounce of prevention is worth a pound (and millions of dollars) of cure. The author proposes a system to identify and deal with emerging legal problems before they become the subject of litigation or legislation.     

Franchisees and shareholders: The next wave of hotel litigation

Hotel chains are facing litigation from owners who are challenging chain's longstanding management practices. Those cases are based on the established concept that a hotel-management company is an agent for the hotel's owner because it provides personal services. As such, the management company must operate in the owner's best intestest, divulge all relevant operating information, and eschew double dealing or competing with the owner. Courts have held accountable many management companies whose practices violated those principles—for example, accepting rebates from venfors without informing owners and agreeing to manage competing hotels. One offshoot of management companies' cases is a decision that implicated a franchisor (Radisson) as a hotel owner's agent because it provides a central reservation system (an essential reason for purchasing a hotal brand's license). Further complicating hotel chains' responsibilities is the isse of how to inform shareholders about the risks of investing in hotel chains' stocks. One reason for investing in a hotel chain is the seemingly solid flow of management and licensing fees. However, stockholders must wonder whether their investments are safe if owners can dismiss the chains (as agents) with relative impunity.     

构建和谐社会背景下的公益诉讼制度分析

本文界定了公益诉讼的概念,分析了公益诉讼的实质,运用当事人适格的基本理论,结合我国现行诉讼法的相关规定,指出了在目前构建和谐社会的背景下我国公益诉讼的原告应包括公民个人、公益团体和检察机关,限于篇幅的原因,就受案范围、举证责任分配、诉讼时效、管辖、诉讼保障措施等公益诉讼制度的其他组成部分仅作了简要的分析.     

Cross-border consumer litigation: Individual tort issues in Europe

In Europe, uniform rules concerning international tort litigations are to be found, as to jurisdiction, in the general provisions of the Brussels Convention of 1968 and, as to the designation of the national applicable law, in the Hague Convention of 1973 (for the area of product liability).In contrast to the field of contracts, in the field of torts no special protection is given to the consumer as such. Still, the solutions provided by the conventions are not inappropriate. For product liability claims, the Hague Convention tends to designate the law of the State with which the case is most closely connected. For ascertaining international jurisdiction in general, the Brussels Convention provides for three alternative fora, namely the place of the domicile of the defendant, the place of the tort, and the place of the damage.Due to important differences between the rules on jurisdiction and conflicts of laws in contracts and in torts, respectively, the crucial issues concern the qualification of the nature of the claim before the court.

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Grenzüberschreitende Verbraucherrechtsstreitigkeiten: Individualdeliktsfragen in Europa

Zusammenfassung Einheitliche europÄische Regelungen für internationale Rechtsstreitigkeiten finden sich, was die gerichtliche ZustÄndigkeit betrifft, in den allgemeinen Vereinbarungen der Brüsseler Konvention von 1968 und, was die Bestimmung des anzuwendenden nationalen Rechts angeht, in der Haager Konvention von 1973 (für den Bereich der Produkthaftung). Anders als im Vertragsrecht wird dem Verbraucher im Deliktrecht kein besonderer Schutz gewÄhrt. Dennoch sind die Regelungen der beiden Konventionen nicht unangemessen. Für Ansprüche aus Produkthaftung zieht die Haager Konvention das Recht desjenigen Staates vor, mit dem der Fall am engsten verknüpft ist. Für die Feststellung des Gerichtsstandes sieht die Brüsseler Konvention generell drei Alternativen vor, nÄmlich den Wohnsitz des Beklagten, den Ort des Delikts und den Ort des Schadens. Wegen erheblicher Unterschiede zwischen den Regelungen der GerichtszustÄndigkeit und von Gesetzeskonflikten im Bereich des Vertragsrechts und des Deliktrechts gewinnt die genaue Bestimmung der Art des Anspruches eine besonders bedeutende Rolle.

     

Rights and risks

A satisfactory normative theory of acceptable risk would be useful in resolving current disputes over government safety regulation of the workplace, consumer products, and technology. Alan Gewirth has attempted to develop such a theory, arguing from the individual's right not to be harmed by the risk-imposing activities of others. His theory is analyzed in detail, and the difficulties faced by such rights-based (deontological) approaches are pointed out. It is argued that a satisfactory theory will not be of a simple rights-based form. Reason is also given for doubting that it will be of a simple utilitarian form. Eric Von Magnus is Assistant Professor of Humanities at the University of New Haven, and Fellow at the Center for the Study of Values, University of Delaware. His most important publication is: Risk, State, and Nozick, Midwest Studies in Philosophy, Vol. 7, Social and Political Philosophy.The author gratefully acknowledges support from the Rockefeller Foundation and the Center for the Study of Values, University of Delaware.     

Commodity tail risks

In this study, we investigate the cross-section of option-implied tail risks in commodity markets. In contrast to findings from equity markets, left and right tail risks implied by option markets are both large. Commodity-specific variables exert the largest influence on tail risk, while there is no evidence of systematic commodity factors that are linked to tail risk. Additionally, we find strong links to the equity markets, but also comovements to macroeconomic factors. Left or right tail risks are largely independent of variance risk premiums. Finally, both left and right tail risks are priced in the cross-section of commodity futures returns.     

Marketing research and corporate litigation ... Where is the balance of ethical justice?

Tampering with the judicial system has long been regarded as an unethical and illegal standard of corporate behavior. Advances in behavioral research have recently, however, skirted the ‘letter of the law’ by applying consumer research techniques to the sampling universe from which prospective jurors are selected. This practice has resulted in an unfair and measurable advantage which offsets any balance of ethics and justice. This article adopts a protagonistic perspective to demonstrate research illustrating jury evaluation techniques. Because the legal system, which is based on jurisprudence, does not have the ability or resources to monitor or regulate these practices, the question must be addressed within the domain of business ethics. ... Where does the balance of ethical justice lie? Is the sole objective to win and protect the bottom line of the corporate income statement, or does a code of business ethics apply?