经济法律责任独立性之法理分析

经济法既不属于公法,也不属于私法,而是社会法的重要组成部分;经济法的法律调整方式具有附带极强经济性的义务性和主要事后性;法律责任的实现应当遵循合法性、公正性、及时性与不可避免性原则,经济主体能够通过经济法律责任对其经济行为的后果进行预测;经济法律责任在性质上应当与经济违法行为相适应,是制裁性与补偿性的有机统一.以上诸方面决定了经济法律责任的独立性是经济法的内在要求.     

Interdicting interdependent contraband smuggling,money and money laundering networks

This paper focuses on the problem of interdicting the interdependent contraband smuggling, money and money laundering (ICSML) networks of a transnational criminal organization (TCO). There are four interdependencies among these networks: money flows from the physical contraband smuggling network to the money network, monetary support from the money network flows to the smuggling network, money flows from the money network to the laundering network and incentives from the laundering network flow to the physical and money networks. The goal of the TCO is to maximize a (weighted) balance between the profit and scale of the contraband smuggling business. The goal of law enforcement is to minimize the best possible performance of the TCO. A bi-level integer programming model is built to address the two-player nature of this decision-making environment that specifically captures the interdependencies of the criminal networks. A dual-based reformulation is applied to address the bi-level problem. Case studies of applying this reformulation technique to realistic data sets are presented with a particular focus on understanding how inaccurate information about the structure of the ICSML networks impacts the performance of interdiction decisions. Sensitivity analysis is performed to analyze this impact by examining selected interdictions for perturbations of the network. Insights obtained include an understanding of effective interdiction policies for these types of networks and what type of information is most critical to capture in order to make effective interdiction decisions.     

法秩序统一视角下虚开案件行刑认定冲突与协调

虚开案件的违法行为以虚开行为和非法抵扣行为为核心,受税法和刑法的共同规制。实践中一些虚开案件在刑事司法中因抵扣行为未使国家税款受损不构成犯罪,而在行政执法中被认定为偷税,引发行刑认定冲突。税收违法行为的共通本质在于对法益的侵害,法益是虚开案件行刑认定的联结纽带。偷税罚和虚开增值税专用发票罪均以保护国家税款利益为共同法益,只是刑法在逃税罪之外,对利用虚开增值税专用发票造成国家税款损失的违法手段作特殊评价,而税法包含在偷税罚中。虚开增值税专用发票罪与偷税罚具有相同的构成要件要素,均可涵摄非法抵扣行为和国家税款损失结果。因此,两法域对非法抵扣行为造成的国家增值税款损失的认定应保持一致,综合增值税全链条作实质判断,禁止形式推定,从而区分“脱税罚”和“秩序罚”,以实现过罚相当。     

企业负债价值评估方法研究

企业负债账面值与负债公允价值是两个不同的价值概念,简单套用审计核实后企业实际负债账面值为评估值,会高估或错估负债价值。本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析,提出负债价值评估应该采用的方法。     

Alcohol-service liability: Consequences of guest intoxication

The purpose of this study is to examine the legal responsibilities of owners of establishments that sell and/or serve alcoholic beverages to their patrons and other people who may be assaulted or injured by those patrons in the establishment or after leaving the establishment. Examination of 246 actual court cases revealed that the plaintiff's claims are likely to fall under either the restaurant, bar, hotel, club or other hospitality operators’ failure to exercise reasonable care to protect patrons from injury at the hands of other patrons, failure to maintain a safe and orderly establishment, or from patrons injuring bystanders in violation of a dram shop act. However, findings indicated that violations of a dram shop act are likely to have the most devastating effect on the business.     

相关制度距离会影响跨国公司在东道国的社会责任表现吗？

以在中国大陆跨国公司为对象,实证研究发现经济制度距离与文化制度距离对跨国公司在东道国的社会责任表现具有消极影响。当母国的法律制度质量明显优于东道国时,法律制度距离对跨国公司在东道国的社会责任表现具有积极影响;进入模式对法律制度距离和文化制度距离与跨国公司在东道国的社会责任表现之间关系具有负向调节作用;跨国公司在东道国的经营经验对法律制度距离与其在东道国的社会责任绩效之间关系具有负向调解作用。     

从反垄断法的公法性质论其立法修改及完善

反垄断法被誉为经济宪法,根本目标是为了维护社会公共利益,其采用行政执法的方式,严重违法垄断行为者将承担强制性的法律责任,因此,反垄断法是一部公法性质很强的法律。而我国反垄断法就公法性而言仍然存在诸多不足,主要表现为对严重垄断行为刑事责任的立法不足,行政执法程序中体现公平正义的听证程序的缺失,以及公益诉讼的立法空白。为实现反垄断法的价值目标,我国应该在借鉴国外先进经验的同时,结合本国国情,在刑事立法、听证程序和公益诉讼方面不断完善反垄断法。     

日本对公司制度的刑法规制

日本国会2005年通过的《公司法典》,是日本商事立法的重大发展,《公司法典》的生效,不仅结束了日本公司制度没有专门法典的历史,而且也显现了日本公司法制现代化的重要成果。法典不仅从民事、行政的角度对公司制度加以确定,在其罚则部分也运用了刑罚处罚的方法对公司制度进行了规制,日本《公司法典》不仅对原有的散见于各法律中的罚则部分加以吸收整合,而且结合《公司法典》中公司制度的调整对其罚则部分也做出了相应的调整和增加。     

我国责任保险市场发展问题研究

本文系统研究中国责任保险市场发展基本状况,分别从我国责任保险的保费情况、市场份额、保险深度和密度等角度,分析责任保险市场发展现状及存在的问题,指出违法成本低、法律外部环境不健全、国家与保险公司重视程度不够是当前责任保险发展不足的主要原因。随后本文总结了发达国家责任保险的发展经验,并结合国内实际,提出了扩大责任保险的有效供给、增加责任保险的有效需求、因地制宜发展责任保险、完善与责任保险相关的法律法规以及部分责任保险需强制实施等在内的五条建议。     

Investor attention, overconfidence and category learning

Motivated by psychological evidence that attention is a scarce cognitive resource, we model investors’ attention allocation in learning and study the effects of this on asset-price dynamics. We show that limited investor attention leads to category-learning behavior, i.e., investors tend to process more market and sector-wide information than firm-specific information. This endogenous structure of information, when combined with investor overconfidence, generates important features observed in return comovement that are otherwise difficult to explain with standard rational expectations models. Our model also demonstrates new cross-sectional implications for return predictability.