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。     

The Defects of WTO Anti-Dumping Rules and Related Reform

Since Canada made the first anti-dumping code in 1904,United States,Australia and France made their domestic anti-dumping codes successively.In 1947, the contracting parties made anti-dumping rules part of GATT （Article VI）.Due to the broad use of tariff and non- tariff trade barriers,few countries turned to anti-dumping measures in 1950s.Recently,because of the reduction of tariff and the restrictions on non-tariff barriers,the number of anti- dumping cases increases very quickly.For example,the total anti-dumping initiations in 1980 are 69,while the number of anti-dumping initiations in 2001 is 366.     

When do firms choose global cities as foreign investment locations within countries? The roles of contextual distance,knowledge intensity,and target-country experience

Foreign investors generally need to overcome a liability of foreignness stemming from contextual distance between their home country and the target country. We argue that they can limit that liability more easily by investing in a global city rather than elsewhere in the target country. Accordingly, we hypothesize that the contextual distance to a target country has a positive effect on a firm’s propensity to invest in a global city in that country. We also predict that this effect is stronger for investments in knowledge-intensive activities and weaker for investors with more target-country experience in general and target-country experience in global cities in particular. Our hypotheses receive considerable support in an analysis of 11,748 foreign greenfield investments by 1025 manufacturing and service firms during 2008–2012. Our findings suggest that global cities are superior subnational locations for gathering contextual knowledge about target countries and limiting the liability of foreignness.     

The professional service firm (PSF) in a globalised economy: A study of the efficiency of securities firms in an emerging market

This study explores the efficiency of securities firms in Turkey and offers conceptual and managerial insights utilizing data envelopment analysis. Through a sample of local and foreign owned securities firms in Turkey, we examine the impact of liabilities of foreignness (LOF) and localness (LOL) upon knowledge intensive firm efficiency in an emerging market economy. We have extended this approach through our consideration of liability associated with market globalness (LOMG). Our findings indicate the importance of size for firm efficiency with bank affiliation and foreign ownership also having positive effects on efficiency. Our study makes a contribution conceptually, methodologically and empirically to a growing literature on emerging economies. We also make a valuable addition to the limited empirical work conducted on the securities industry to date. Finally, through our contextualization of Turkish securities firms as professional services firms (PSFs), our research extends the narrow focus on law and accounting which currently dominates the burgeoning research strand on PSFs.     

United States and India: two nuclear states with legislation that truly holds responsible parties liable in case of a nuclear accident

Nuclear law tends to be an ‘exception’ to ordinary tort law in many ways. This is due to its early military roots and initial fears of catastrophe containment. Yet, this ‘exception’ is not justified anymore. Producing energy in nuclear power plants is business-as-usual nowadays and is insured by multinational corporations like Swiss Re, Generali, Münich Re, AXA, etc. In this article, a key exception provided by nuclear law will be explained: how suppliers and designers of defective reactors escape any responsibility in case of a nuclear accident. Two nuclear states have adopted laws that deviate from this exception: the USA and India. Indeed, in both the USA and India, suppliers and designers of defective reactors can be held liable in case of a nuclear accident. In this author’s opinion, the nuclear liability package provided for in the laws of the USA and India is a gateway to justice in case of a nuclear accident and should be an example for the rest of the world. Surprisingly, though, both countries are in disagreement on nuclear law issues. Explanations in this article will be given in simple terms, in an attempt to demystify legal issues surrounding nuclear energy. Nuclear energy should not be an exception, and Indian and US laws have understood that.     

结构性减税的税制思考

中共中央关于制定国民经济和社会发展第十二个五年规划的建议中,提出了积极构建有利于转变经济发展方式的财税体制。本文在回顾结构性减税的积极效应之后,提出了进一步完善增值税转型等税制改革新思路,以及结构性减税应做好有关配套改革的思考。进一步发挥结构性减税对促进产业结构升级、调节收入分配等方面具有积极作用,能够有效推动经济发展方式的转变。     

赋予第三者直接请求权与责任保险的风险管控

新《保险法》明确了责任保险中第三者对保险人的直接请求权,受限于中国保险业的发展现状及法律普及程度,第三者直接请求权的赋予将导致责任保险实务中出现新的纠纷,给保险公司带来未知的经营风险。为保证保险公司的稳定经营,有必要加强对诉讼风险的防范,扩大强制责任保险的承保面,加强与新闻媒体及公众的沟通等,以确立对保险公司的利益保护,并以之作为责任保险稳定经营的制度基础。     

湖南省长株潭“两型社会”建设与低炭经济发展的调查

城市群正成为我国区域经济发展的核心增长极,运用保险手段实现经济与环境的双赢,从而推动区域整体发展是当代区域经济研究的新课题。以长株潭（长沙、株洲、湘潭）城市群为例,随着城市化、工业化的加速推进,客观上需要对可能导致环境污染突发性事件进行防范和化解。实施环境污染责任保险,既是推进“两型社会”建设的迫切要求,也是贯彻低炭经...     

浅议注册会计师的执业责任保险

随着中国注册会计师业的发展,保险公司也为会计师事务所开设了一个新的险种——注册会计师执业责任保险。本文在介绍注册会计师执业责任保险内涵和意义的基础上,分析了我国注册会计师执业责任保险发展现状的原因,最后提出了推广注册会计师执业责任保险的建议。     

论机动车第三者责任强制保险受害第三者直接请求权

机动车第三者责任强制保险受害第三者的直接请求权是指交通事故中受害第三者向承保第三者责任强制保险的保险人直接请求给付责任保险金的权利.赋予受害第三者直接请求权的目的在于保护受害者的利益.第三者直接请求权的基础在于强制责任保险的社会功能,但其性质属于法律特别规定的权利,是法律特别创设的债权.我国法律对第三者直接请求权没有直接规定,必然会造成适用中的混乱,应该在立法中对第三者直接请求权予以明确.