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自公司诞生以来,公司这一组织形式就受到各国商业实践和立法的特别重视。各国商事立法均对公司类型加以规定,并分门别类地对公司设立、股东权利、公司治理等进行相应规范。虽然商事逻辑的共通性拉近了各国立法上的公司类型,但各国在公司法定类型及相应公司规制上的差异仍旧鲜明。这也反映在我国学界对公司法定类型的争议上。我国公司法定类型改革应坚持本土商业实践逻辑,并确保改革成本最小化。由此,保留有限责任公司和股份有限公司,并按公司规模大小进一步区分出大型公司与小型公司,就成为理性选择的结果。具体而言,在有限责任公司中,增设大型公司,明确大型公司认定标准,并在公司机关设置、财务会计制度等方面给予相对严格的例外规定;在股份有限公司中,增设小型公司,对其赋予更加灵活、便捷的自治,并将上市公司扩增为公众公司。 相似文献
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《中华人民共和国刑法修正案(八)》在定罪、量刑和刑罚的执行等方面都体现了宽严相济刑事政策,为刑法目的的实现提供了更加坚实的基础和更加充足的保障。 相似文献
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This speculative piece predicts that the Workplace Relations Amendment (Work Choices) Act 2005 will encourage a range of different strategic responses among employers regarding HRM policy and practice. Firm size, product and labour‐market conditions, employer culture and union presence influence strategy formulation. The Act will intensify the ‘low road’ tendencies of certain industries, particularly as it structurally individualises employment relations for significant segments of the workforce by transferring them from awards to AWAs. Over time too, through its attack on union functioning, it will put downward pressure on industries and market segments that now provide better employment conditions. At present, shortages of skilled labour are a principal factor neutralising these downward pressures and encouraging creative, high‐commitment HRM strategies. Smaller firms without specialist HRM functions will largely focus on compliance and the low road. HRM professionals in larger firms will have opportunities to pursue a broader range of policy choices. 相似文献
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This article examines judicial and administrative rulings and legislation involving or related to the issue of drug testing in the workplace. It discusses the rights of employees in the public and private sector: constitutional rights; federal, state, and local statutory rights; rights of unionized employees; and common law rights. It analyzes both the current state of the law and future directions the law may take, as courts and administrative agencies decide more cases and governmental bodies continue to pass drug testing legislation. 相似文献
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本文主要对《深圳经济特区政府投资项目审计监督条例》在审计内容、决算送审时限、法律责任三个方面存在的问题进行了深入分析,进而有针对性地提出了法规修正建议。 相似文献
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中小企业是经济增长和创造就业机会的重要引擎。良好的公司治理对中小企业可持续发展具有重要作用。企业组织形式日趋融合,公司法立法的演进逐渐面向中小公司。中小公司股东人数少、股权转让受限,其治理不同于大型公司。中小公司所有权与经营权合一,法律在组织机构设置及其运行方面多为任意性规范;基于人合性保护目的,允许公司章程约定股份转让限制规则;中小公司代理成本集中在控制股东与中小股东之间,立法为控制股东滥用权利损害小股东权利提供事前和事后的救济措施。公司法修改提升中小公司治理灵活性,允许股份有限公司章程对股份转让做出限制,简化中小公司组织机构设置,优化组织机构职权配置。公司治理规则的修改也影响中小公司股东权利行使方式,公司章程可以扩大股东在经营方面的权利,股东基于监督权行使应当有更大的知情权,在权利行使方面公司章程有更多自治空间,司法应谨慎适用一人公司人格否认。未来应继续总结实践经验,优化公司类型设置,构建更为完善的中小公司治理机制。 相似文献
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党的十六大提出,“完善保护私有财产的法律制度”。宪法是国家的根本大法,私有财产权是公民的基本权利。2004年3月14日,第十届全国人民代表大会第二次会议审议通过的《中华人民共和国宪法(修正案)》,第一次从宪法的高度,对保护私有财产权作了明确规定。本文从法学的角度,对宪法保护私有财产权上存在的问题、此次修宪的主要内容和重大意义进行了深入论述,认为将保护合法的私有财产权不受侵犯写进宪法,这是历史的进步。同时,提出建立违宪审查制度、宪法诉讼制度、正当程序制度和平等保护制度的建议,认为立法的目的在于实施,要使私有财产权从宪法上的权利变成现实的权利,理论上需要深入细致的研究,实践中需要开拓创新的探索。 相似文献
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This paper argues that a recent U.S. law, which distributes the tariff revenue resulting from successful antidumping petitions to firms that supported the petitions, increases the amount of antidumping protection requested by U.S. firms in two ways. First, by increasing the total benefits accruing to industries filing successful petitions, the law subsidizes rent-seeking. Second, by awarding these subsidies only to those firms that actively support the petition, it mitigates the free rider problem traditionally associated with collective actions. Empirical results provide strong evidence that industries have filed more antidumping petitions under the new law. Moreover, the average proportion of firms in the industry filing these petitions increased under the law, suggesting that the law at least partially alleviates free riding incentives. 相似文献
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In many states, public institutions of higher education have the autonomy to raise tuition. This has not been the case in Louisiana since a 1995 constitutional amendment required a two-thirds majority of the state legislature for any tuition increase. In November of 2016, voters in Louisiana rejected Amendment 2, a constitutional amendment that would have given state institutions of higher education autonomy in setting tuition. We examine parish-level voting on Amendment 2 using an empirical political economy model and find that parishes with a greater percentage of African-Americans and university employees were more likely to vote yes. Student enrolment at public institutions seemingly did not play a role in Amendment 2 losing. 相似文献
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