第三方支付相关基础法律问题探讨

第三方支付不是单纯的货币转移支付,而是与商业交易密切相关。互联网支付是典型的"担保支付",第三方为付款人的货币支付和收款人的货物交付进行了担保,有效保证了交易合同的全面履行,付款人支付的货币资金具有反担保保证金性质;预付卡支付和银行卡收单支付都是委托代理支付,预付卡支付第三方收到付款人的货币资金属于保管行为。     

Disentangling types of liquidity and testing limits-to-arbitrage theories in the CDS–bond basis

We disentangle asset-specific, market, and funding liquidity in the CDS–bond basis outside and during the 2007–9 global financial crisis. Our findings stress the importance of separating different types of liquidity, since all three measures have independently negative impacts on the basis. Funding liquidity emerges as the economically most important liquidity metric. While asset-specific liquidity is cross-correlated in both the cash and derivative markets, funding and market liquidity only matter for the cash market. We exploit the decomposition of the basis to test predictions of limits-to-arbitrage theories. We find strong evidence in favor of margin-based asset pricing and flight-to-quality effects.     

Institutional Economics as Theory of Policy Change: Impact of Past Policy Failures on Present Policy

Social scientists have developed several theories for understanding or evaluating policy change over time. Since all costs or benefits are not internalized owing to positive transaction costs, policymaking is always implemented under cost underestimation conditions and, therefore, is imperfect. I call this trait policy failure in this article. Furthermore, I show that a new framework combining the social costs approach and the legal/economic approach in institutional economics is suitable and can be applied to evaluating how past policy failures affect present policy, providing as an example the Fukushima nuclear disaster in Japan.     

理实一体模式下高效计算机基础课堂探索

本文主要阐述了笔者在教学实践中探索出来的打造理实一体模式下高效计算机基础课堂的做法.     

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.     

国际金融危机下完善中小企业税收优惠制度的法律思考

税收优惠是国家在税收方面给予纳税人和征税对象的各种优待的总称。在中国,99%的企业是中小企业。长期以来我国都有关于中小企业税收优惠的规定,从而促进了中小企业的快速发展。此次国际金融危机使我国中小企业的发展面临严峻挑战,保护中小企业迫切需要税收优惠政策的支持。完善中小企业税收优惠制度,对于帮助中小企业顺利度过难关,促进国民经济发展,维护社会稳定均有重大意义。本文通过借鉴当前金融危机形势下各国关于中小企业税收优惠制度的调整经验,对我国现存相关立法进行了全面剖析,并就完善该项制度提出几点建议。     

突出《债权法》教学的特色,提高法学专业本科人才的法律应用能力

通过阐述《债权法》课程性质、目的与任务,提出《债权法》课程在法学专业本科人才培养过程中的地位、作用,以及债权法的教学内容与基本要求,突出课程的教学特色和教学方法的创新,以达到提高学生知识应用能力的目标,提高法学专业本科人才的法律应用能力。     

对新《保险法》理赔程序与时限法律规制的研究

新《保险法》关于理赔程序和时限的法律规制，体现了公平理赔、尽速理赔的价值目标，对解决理赔难问题发挥了重要作用，但仍存在与保险理赔实践不够契合、法律责任设置不完善等问题。本文从分析新《保险法》理赔程序与时限的相关规定人手，将其与保险理赔实践进行对比，并研究违反程序与时限的法律后果，最后对如何进一步完善相关规定、增强法律的执行效果提出了建议。     

医疗机构从零售药店购进药品所涉及的法律问题

目的：理清医疗机构从零售药店购进药品所涉及的相关法律问题，为正确适用法律提供参考。方法：案例研究、探索性的逻辑分析和法条分析方法。结果与结论：医疗机构从零售药店购进药品不具有违法性，不需要承担法律责任。零售药店在医疗机构要求的情况下，向医疗机构销售少量药品，也不具有违法性，不应当进行处罚。这一结论也适用于零售药店从其他零售药店购进药品的处理。