"司法和谐"的三个向度

司法和谐是和谐社会的应有之义,是法治建设的目标,是现代司法理念的创新。通过对和谐主义模式的构建、协同主义的推动、多元纠纷解决机制的确立等三方面的分析,阐释了司法和谐的向度。     

Does the choice in valuation method matter in the judicial appraisal of private firms?

This paper investigates empirical relations between the redemption values of minority shares and valuation methods used by dissenting parties in the judicial valuation of private firms. We examine a comprehensive data set of Finnish judicial appraisal cases in which the judge decides the valuation of the minority stake in a private firm after learning the valuation estimates put forward by the controlling shareholder(s) and the minority shareholder(s). Rationality in valuation will be achieved if a valuation estimate incorporates all the available information regardless of the valuation method adopted. Conversely, the measurement perspective argues that biases inherent in valuation approaches determine the information content in a valuation estimate. Our statistical analyses suggest that the choices made concerning the valuation method are statistically correlated with the appraisal outcomes. We interpret this as evidence consistent with the measurement perspective.     

Linking the defence of territory to food sovereignty: Peasant environmentalisms and extractive neoliberalism in Guatemala

Food sovereignty and the defence of territory are increasingly influential environmental paradigms for rural social movements in opposition to free market hegemony in the global south. These paradigms propose radical alternatives to growth based economies, unequal property regimes, and the absolute territorial sovereignty of nation states. Drawing on fieldwork in rural Guatemala with progressive NGOs and social movements, this essay describes these tendencies' origins and characteristic discourses and demands, examines their links to traditional peasant politics and indigenous rights movements, and assesses their divergences, limitations, and possibilities for synergy. Building on Joan Martínez‐Alier' conception of the “environmentalism of the poor”, I show how these “peasant environmentalisms” converge and reinforce one another while responding to different aspects of neoliberalism's threat to lives, livelihoods, and territories during Guatemala's conflict‐ridden transition to neoliberal democracy. I also discuss how their convergence has expanded thinking about territorial alternatives and suggest that holding these paradigms in tension is vital to build broad coalitions among a fragmented peasantry. I propose food sovereignty as the economic model of the plurinational state.     

21世纪日本高等教育体制改革透视

21世纪初，日本对本国的高等教育体制进行了一系列的改革，力度之大令世人瞩目。日本高等教育改革的基本方针和重大改革措施主要包括高等教育机构的合并与重组、国立大学法人化、引进民间经营机制、引进竞争机制、强化产学结合及推进高等教育国际化等。日本高教体制的改革，值得我国高等教育主管部门加以关注并进行深入研究。     

对国家主权的再思考

全球化背景下,国家主权呈现出两种相反的趋势———弱化和扩展。这两种趋势都是统一于国家主权的,是由国家主权的两重性即绝对主权与相对主权所决定的。在国家主权的两种趋势下,国家主权是强化还是被削弱,关键在于主权国家自身的对策。     

在经济全球化环境下坚持国家经济主权

经济全球化对国际经济法产生了巨大的影响,国家经济主权原则在全球化的进程中面临着各种挑战,经济主权过时论、废弃论、弱化论、让渡论等思潮此起彼伏。实际上,经济全球化的发展与坚持国家经济主权并不矛盾。对发展中国家而言,不仅要坚持而且要实现国家的经济主权。     

重构政府与高校关系 落实高校办学自主权

在社会转型过程中,影响我国高等教育运行的学术力量、政治力量、市场力量等因素正在重组。市场力量既影响举办者,又影响管理者,更影响办学者。影响办学者的结果是举办体制多元化,社会力量办学异军突起;影响管理者的结果是政府转换职能,落实高等学校办学自主权;影响办学者的结果是高等学校面向社会,依法自主办学。落实高等学校办学自主权,是政府和高等学校的共同责任。     

司法会计鉴定标准分歧的解决——基于优势信息主体决策规则

司法会计鉴定业务同时涉及会计标准和法律标准的运用问题。在两个标准有分歧的情况下,对同一事物性质的鉴定只能依据一种标准。会计人员与司法人员在对涉案会计事项鉴定中,不同的标准会交替成为相对的优势信息主体：在会计事项鉴定中,会计人员是当然的优势信息主体,必然遵循会计标准;在会计事项鉴定后的法律适用及其责任判定的司法活动中,司法人员是当然的优势信息主体,必然遵循法律标准进行判定。因此,基于优势信息主体决策规则,这两个标准的分歧可以达到统一。     

民事诉讼程序对司法公正的影响及其对策

本文论证了诉讼程序对司法公正的影响，强调了诉讼程序的重要性，并指出现行民事诉讼法存在的缺陷。从理论上和实践上提出了更有利于司法公正的民事诉讼程序，以期改善司法环境，并为进一步完善民事诉讼制度做了有益探讨。     

美国高校法务会计教育现状考察

法务会计提供的调查与诉讼服务构成对传统审计的重要补充。为了培养合格的法务会计人才,美国高校法务会计教育已从单一课程设置向学历与学位教育等多类型系统范式演进。西弗吉尼亚大学主持的全美欺诈与法务会计课程标准化运动积累了丰富经验,可为法务会计高等教育的发展提供借鉴。