《消法》中"加倍赔偿"法律责任的理解和适用

对《消法》第49条的加倍赔偿法律责任的正确理解有两个前提加倍赔偿法律责任的性质和加倍赔偿法律责任的立法精神.适用加倍赔偿法律责任的关键问题是如何认定欺诈,欺诈的四个构成要件是认定的依据.加倍赔偿法律责任在适用中应注意第三人能否成为加倍赔偿法律责任适用的对象和加倍赔偿计算方法有不妥之处这两个问题,应对生产者、经营者共谋欺诈行为进行惩罚,并对赔偿标准进行修正.     

中国政府金融监管制度的演进与特点（1900～1949）

中国的金融监管始于20世纪初,经历了清末、北洋政府和南京国民政府等不同时期;金融监管体制经历了"单一监管——双头监管——单一监管"的变迁过程;其变迁方式表现为以强制性变迁为主,诱致性变迁为辅,且二者之间为一种逆向交替关系。     

新企业所得税法的立法精神制度创新和实施问题

《中华人民共和国企业所得税法》(以下简称“新企业所得税法”)按照科学发展观和建立现代法人税制的要求,以统一法律、公平税负、完善税制、促进发展为立法精神和指导思想,在纳税主体制度、税率制度、税基制度、税收优惠制度、反避税制度、征收管理制度等方面进行了多项制度创新。其颁布实施必将为各类企业的发展提供统一、公平、规范的税收法治环境,促进我国市场经济体制走向成熟,推动中国经济又好又快发展。     

论偷税故意

在税收执法实践中,认定偷税是否应考虑行为人的主观故意性一直是争议最为激烈,且至今没有解决的问题之一。这一问题得不到解决,不但会对纳税人造成不公平,同时也会极大地损害税务机关自身的形象,侵蚀纳税人对税法的遵从度和对税务机关的信赖度。如果从习惯法来理解偷税的故意性,从偷税与偷税罪的关系以及近期国家税务总局一些相关的规范性文件来进行分析,可以拓宽解决这一问题的思路。     

关于规范国企高管年薪及制订《工资法》的建议

国企高管年薪过高的问题，成为人们对分配不公意见的焦点之一．国企高管的天价年薪，没有法律上的依据。应尽快制订工资法，对全国各行各业的工资进行调整规范。     

The distinction between commercial and non-commercial bus services in Germany: Given by nature?

German public transport services by bus are characterized by a regulatory framework that distinguishes between commercial and non-commercial services. Contrary to the apparent views of legislators, this paper shows that costs and revenues are not the only parameters determining whether or not operators are able to provide services in a commercially viable way.Apart from the local characteristics of the specific service, we show that the classification of services as commercial versus non-commercial is determined in large part by the public transport authorities that set minimum quality standards to be provided by operators. Our analysis shows that the authorities awarding the contracts in some cases affect market organization significantly depending on how they make use of this power. Furthermore, market organization differs substantially with respect to the awarding structure and the contractual relationships, thus creating a challenge for operators and authorities in an embryonic market.     

中国农民工的依法维权

通过从五个方面详细论述了农民工群体作为"漂移的社会"的特征,提出农民工的"依法维权"解释模式及其维权特点,认为造成农民工弱势地位不仅有制度方面的原因,也有非法侵害;农民工对"法定权益"的维护会向对"基本权利"的争取方向发展。当前,政府进行制度改革,增强农民工维权能力、切实保障农民工的基本权益是必要的。     

Food safety and product liability

This paper focuses on the U.S. product liability system for food poisoning cases and makes six key points. First, current legal incentives to produce safer food are weak, though slightly stronger in outbreak situations and in markets where foodborne illness can be more easily traced to individual firms. Far less than 0.01% of cases are litigated and even fewer are paid compensation. Second, even if potential plaintiffs can overcome the high information and transaction costs necessary to file lawsuits, monetary compensation provides only weak incentives to pursue litigation. Firms paid compensation in 56% of the 294 cases examined in this study and the median compensation was only $2,000 before legal fees. Third, indirect incentives for firms may be important and deserve more research. For example, firms may be influenced by costly settlements and decisions against other firms in the same industry. Fourth, confidential settlements, health insurance, and product liability insurance distort legal incentives to produce safer food. Fifth, the ambiguity about whether microbial contamination is “natural” or an “adulterant” hinders the legal system from effectively dealing with food safety issues. Sixth, a brief comparison of the incentives from U.S. and English legal systems suggests that more research is needed to understand the strengths, weaknesses, and relative impact of each country's legal system on the incentives to produce safer food.     

Human resources in Sino-foreign joint ventures: selected case studies in Shanghai,compared with Beijing

This article examines HRM in joint ventures (JVs) in Shanghai compared with those in Beijing using a case-study approach. It focuses primarily on issues relating to labour contracts, rewards and benefits, social insurance, trade unions and personnel policies, and describes current developments in China in each of these areas. In order to place these JV human resource practices in context, we also draw on interviews in state-owned enterprises (SOEs) in Shanghai and Beijing. Taking as a starting point a summary of traditional SOE 'iron rice-bowl' ( tie fan wan ) practices in the management of personnel, we ask to what extent HRM in the present JV sample differs from traditional methods and to what extent 'iron rice-bowl' practices continue despite foreign ownership. The extent to which HR practices in JVs are distinct from those in contemporary SOEs is also examined. We conclude that, although, as one would expect, foreign ownership has modified traditional practice, the degree and extent to which this is true varies widely. There is strong evidence of institutional and organizational continuity in 'iron rice-bowl' practices in both JVs and SOEs. Finally we propose a framework for categorizing the companies investigated in terms of their distance from traditional 'iron rice-bowl' HR practices and proximity to 'imported' practices. This consists of two 'pure' and two hybrid categories: pure 'iron rice-bowl'; hybrid I (predominantly local); hybrid II (predominantly imported): and, finally, pure imported. In this schema, the companies examined do not however group neatly according to whether they are JVs or SOEs.     

三峡成库后孤岛时空分布规律及资源特色研究

本文在全面考察三峡成库后孤岛各项实物指标的基础上,针对三峡库区特殊的地理条件和资源环境,分析了三峡成库后孤岛的时空分布规律和资源特色。以期充分利用三峡库区的岛屿资源,进一步推动三峡地区旅游业的发展。