我国体育仲裁司法监督模式选择

从体育仲裁的性质入手,认为体育仲裁制度契约性、准司法性和独立性的特点要求建立体育仲裁司法监督模式;司法监督有利于实现体育仲裁所追求的公正、效率的价值目标;在司法监督模式上,国内学者有着"全面监督论"和"程序监督论"两种不同的理论观点,通过对上述理论的分析,笔者认为它们之间的对立不是绝对的,两者可以在承认当事人意思自治的前提下对是否决定进行法院实体审查这一重要问题达成契合,因此体育仲裁司法监督模式应采取法院原则上不监督体育仲裁实体但允许当事人协议扩大监督权的设计,是切合我国司法制度实际的理想模式。     

GATT1994第15条研究——兼论人民币汇率困境之出路

本文在对GATT1994第15条进行文本分析的基础上提出:GATT1994第15条作为设计和规范WTO与IMF之间各自职责与合作关系的平衡条款,没有规定成员方的外汇安排,只要符合IMF协定即可获得对WTO义务的豁免,更没有排斥WTO对汇率问题的管辖权,而在WTO赢得胜诉也无须证明人民币汇率构成倾销或补贴。     

Jurisdictional Competition Between Private and Public Sector Auditors:The Case of the Danish Certified Public Sector Auditor Qualification

Abstract: This paper explores the apparent paradox that while public sector auditors have become more powerful by claiming performance auditing expertise and linking this to New Public Management reforms, the same reforms have provided an opening for competition between private and public sector auditors. In Denmark, the competitive relation has led to a jurisdictional dispute between public and private sector auditors in which the former have developed a special qualification for public sector auditors. The paper analyses the development of this qualification using Abbott's (1988) theory of the system of professions, thus focusing on how the involved groups have attempted to build networks of support for their competing jurisdictional claims of expertise. The case contributes to knowledge about the potential for development of a distinct public sector auditor identity. The case suggests that to develop such an identity and gain professional recognition, public sector auditors need to convince parliaments, standard‐setting bodies and universities that a public sector auditing qualification serves as a solution to some of their problems, too.     

跨国电子商务对国际税收管辖权的挑战及应对策略

跨国电子商务给国际贸易带来便利的同时,也对国际税收管辖权带来挑战,使传统居民税收管辖权、收入来源地税收管辖权的执行遇到困难,且便利国际避税行为、严重影响一国经济利益。面对跨国电子商务带来的挑战,国际社会提出不少观点与解决方案,然而都存在缺陷,不能很好解决跨国电子商务带来的问题。解决跨国电子商务下的税收管辖权问题,要强化跨国电子商务税收征管,以＂比特税＂形式对电子商务关税及其它流转税征收,厘清税收管辖权等。     

空间法的发展与焦点问题研究

1957年当人类第一次走进太空时,就出现了如何有效、规范、公平、和平地利用外层空间资源等一系列法律问题,规范人类在外层空间行为的法律——外层空间法便应运而生。过去50多年来,人类对空间的探索和利用取得了巨大成就,对人类文明进步起到了重要的推动作用。在空间法的迅速发展过程中,现有的一些规定面临着挑战,既包括对目前已有规定的进一步完善、改进,也包括对新出现的问题制定新规则、新制度。     

Internet Jurisdiction for E-commerce

Internet jurisdiction is an area of increasing concern to e-commerce because of the growth in cross-border e-tailing, both within the United States and globally. Therefore, the need for a global solution is also increasing. In response, this article first defines Internet jurisdiction, also known as cyber jurisdiction, and discusses the risks of Internet jurisdiction for retailers and consumers. Drawing from legal research, the authors examine the legal theories for jurisdiction and the application to e-commerce. Their focus is on United States law because both US and foreign businesses must understand US jurisdictional law due to increased globalization from expanding international trade and more frequent contact with US companies and markets brought about by the Internet. Since standards and case law are still developing worldwide, the authors conclude by providing managerial recommendations to reduce the uncertainty of jurisdiction, should legal action be initiated.     

著作权纠纷仲裁解决机制研究

著作权纠纷仲裁解决机制与程序繁琐、周期冗长的诉讼方式相比,一方面,仲裁程序更为简化,当事人的权利能及时得到救济;另一方面,仲裁的一裁终局制度,缩短了争议解决的周期,确保了争议的快速高效解决。从我国目前在立法和实践的需要来看,著作权纠纷通过仲裁方式解决经历了由不明确规定到明确认定的一个转变过程,利用仲裁机制解决著作权纠纷就要发挥仲裁独特的优势,在效率和公平中找到恰当的平衡点,体现仲裁的生命力。     

Accountancy on the periphery: the profession in Exeter to 1939

This paper presents an historical case study of the accountancy profession in the English cathedral city and county town of Exeter. Inter alia, it examines the idea that the formation of professional accountancy bodies served not only to enhance the collective economic status and social mobility of their members but also, in the case of a city like Exeter located on the periphery of the UK, to enhance their geographical mobility. The emphases of the paper are on the growth in the numbers of accountants, migration of accountants (both within the UK and overseas), and the overlapping 'jurisdictions' of accountants with other professions. Exeter's experience is compared and contrasted with that of the UK as a whole and suggestions are made for further research. The paper includes data on professional accountants qualifying in and/or working in Exeter from the late 1870s to the outbreak of the World War II in 1939.     

Case characteristics affecting the method of grievance dispute settlement

In 1986, we reported the results of an attempt to model the inner, workings of grievance arbitration. We concluded that the primary determinant of whether or not a grievance is settled privately or through arbitral award is the degree of private, outside legal representation. This article extends that work. Utilizing a more sophisticated statistical technique with a better specified list of explanatory variables, it identifies two additional grievance case characteristics that influence the method of grievance settlement: case complexity and type of dispute. The probability of an arbitrated settlement is greatest where the issue is simple and involves discipline and where the parties are represented by private, outside attorney advocates.     

Disciplining sexual harassers: What’s fair?

To avoid liability for hostile environment sexual harassment under Title VII of the Civil Rights Act, and to minimize the negative effects of such conduct on victims’ morale and perhaps their performance, employers must implement remedial measures that are capable of ending the harassment or even preventing it. Determining what constitutes adequate remedial action is difficult, and employers may administer excessively severe disciplinary penalties to ensure legal compliance. But such a response would contravene the tenets of just cause and industrial due process. This investigation examines relevant arbitration decisions to determine how labor arbitrators have balanced these competing interests. That is, it delineates the criteria that should be used to ensure that the disciplinary penalties levied against employees who sexually harass others are both adequate and fair.