阿根廷债务重组：现实困局与制度反思

自2001年主权债务违约后,阿根廷经历了2005年和2010年两次债务互换,但是,由于少数“钉子户”债权人的反对并诉诸司法程序,阿根廷债务重组陷入再次违约的重大风险。回顾阿根廷债务重组的过程以及以对冲基金为主的少数债权人对阿根廷的诉讼,可以清晰地看出阿根廷主权债务重组困境是由阿根廷自身非审慎性的债务重组机制、美国行为的双重标准以及全球主权债务重组基础机制缺失等造成的。随着重债富国问题的出现,主权债务重组中的国内外司法管辖权、私人部门与公共部门参与、集体行动条款与同等权益条款,以及合同法与法定机制等争论更加凸显,建立一个全球性主权债务重组机制是国际金融体系稳定的基础任务。     

The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements

This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud.     

论市、县级政府在旅游行政管理中的 “位”与“为”

本文对当前市、县级政府在旅游行政管理中的“无位”与“无为”原因进行了分析，并从政府行政组织的结构、体制与实施机制角度出发，研究如何解决旅游行政部门在旅游行政管理中的“位”与“为”问题。     

Agent-Based Facilitation of Water Allocation: Case Study in the Drome River Valley

The purpose of the 1992 French Water Act is to encourage negotiation and dialogue among local stakeholders within a framework which is very similar to a patrimonial approach. Potential use of models in such post-normal approaches is analyzed. Two kinds of models are compared: one is agent-based, the other follows a more classical approach. They are compared according to their contributions as negotiation support tools. This comparison is based on a specific collective decision process dealing with water allocation at the sub-basin scale, in which authors are involved. Both are used to support collective decision processes through simulation of resource use dynamics. Agent-Based Models entail the broadening of spatial information of actors in the process, revealing inter-connected topics not taken into consideration earlier. This makes it possible to remain relevant, despite the sometimes rapidly evolving stakes. The central point of this paper is the implementation, within a practical application, of theories advocating the use of ABM as a collective decision support system. This application promotes a better understanding of the kind of support ABM provides and the way it does so. This is brought about more by re-framing the discussion and modifying the representation of the system on the part of the stakeholders than by providing specific agreements.     

发展外汇衍生类产品业务问题的思考

大力发展外汇衍生类产品业务是我国商业银行和涉外企业的战略选择。外汇衍生类产品业务在我国仍处于发展的初级阶段，存在着很多亟待解决的问题，只有采取加快人才培养、加大监管力度、完善金融市场等措施，才能实现快速发展。     

Consumption,Resistance and Everyday Life: Ruptures and Continuities

This paper makes the case for regarding political consumption and more generally individual collective action as an instance of “everyday resistance.” In doing so it seeks to make connection with the political case against representative politics, one that stretches back to the origins of “official” politics at the start of the 19th century. Three moments in the history of the idea of everyday resistance are presented: Max Stirner’s egoistic individualism, Leo Tolstoy’s critique of violence, and Agnes Heller’s evocation of the everyday as a site of civic courage. The examples show the longevity and persistence in political thought of the idea of the individual as the locus of social power, one that puts it at odds with the normative assumptions of theories of representation. They also show the dangers of assuming that individual collective action can unproblematically be considered a form of participation in democratic processes as opposed to a resistance against incorporation into mainstream or “official” politics. Rights which are often at the core of efforts of activists become remodelled as a weapon of contingent “everyday” struggles as opposed to a universal or transcendentally posited phenomenon.

略论中国与东盟的环境保护合作

自2007年以来,中国与东盟的环保合作进程迅速展开,取得了一定的成绩。双方制订了《中国-东盟环保合作战略（2009~2015）》和《中国-东盟环境合作行动计划（2011~2013）》。虽然双边合作的机制化程度、深度和广度仍有待加强,但合作的前景看好,而且有望成为环境领域＂南南合作＂的典范。     

“知行合一”视角下提升领导干部狠抓落实本领探讨

党和国家的执政理念、方针政策都要通过各级干部才能落到实处。本文从“知行合一”角度,在分析和阐释“知行合一”的源流及新的时代意蕴基础上,通过对领导干部“知的培育”“行的实践”,以达到“知行合一”的辩证统一的探讨,从而提升领导干部狠抓落实的本领。     

刍议契约会计与衍生金融工具的确认

契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。会计确认是一个过程,意味着某些项目的确认并不是一次完成。衍生金融工具交易是一个过程,其确认要经过初始确认、后续确认和终止确认。供应链契约所涉及的权利与义务具有“确定性”的特点,对其是否可在签约时确认及对会计确认问题的影响值得进一步探讨。     

公司对败诉股东的损害赔偿请求权

赋予公司对败诉股东享有损害赔偿请求权,可以有效防止股东滥诉,符合股东代表诉讼制度设立的初衷和我国民商法上权利保护的一般规则。我国不宜采取客观结果归责或主观"恶意"标准,而应以"提起诉讼的依据显属虚构"作为公司享有损害赔偿请求权的条件。败诉股东承担赔偿责任的范围应限于公司因诉讼所产生的直接损失。