法典编纂与私法发展： 罗马法经验观照

法典编纂在法典与法律发展问题上具有重要的方法论意义。罗马私法的发展经验可以成为观照现代法典化立法的重要资源。法典编纂不应成为法学以及法律发展的终结,而应该通过开放性规范设置克服法典的形式化局限。罗马法法源多元交错发展,在法作为自生自发秩序的朴素观念基础上,实现了私法的自然生长。罗马私法发展的经验延续至后世法学,为后世民法典中的开放性规范设置提供了思想资源。     

Knowledge, consumption, and endogenous growth

In neoclassical theory, knowledge generates increasing returns – and therefore growth – because it is a public good that can be costlessly reused once created. In fact, however, much knowledge in the economy is actually tacit and not easily transmitted –and thus not an obvious source of increasing returns. Several writers have responded to this alarming circumstances by affirming hopefully that knowledge today is increasingly codified, general, and abstract – and increasingly less tacit. This paper disputes such a trend. But all is not lost: for knowledge does not have to be codified to be reused and therefore to generate economic growth.     

英国商法历史沿革及其法典化问题探析

商法的定位及商法法典化等问题是争论颇多,以致学者们深感困惑的问题。文章拟追溯到商法的起源地英国做一些考辨,具体探析英国商法的历史沿革过程以及学界对法典化之认识,为中国商法研究提供理论和制度参考。     

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

We examine whether the Financial Accounting Standards Board (FASB) Codification made it easier for preparers and auditors to locate relevant accounting guidance. We find that areas of U.S. GAAP with more dispersed and voluminous guidance before the Codification experience a larger post-Codification reduction in restatements. We find a similar decline in SEC comment letter questions referencing areas of U.S. GAAP with more dispersed and voluminous pre-Codification guidance. Our results suggest that before the Codification, preparers and auditors had difficulty in locating the appropriate accounting guidance and that the Codification mitigated this difficulty.     

Markets for knowledge: problems,scope, and economic implications

This article aims at developing an analytical framework in order to highlight the significance of the markets for knowledge. The empirical evidence provides the basis for analysing diverse governance mechanisms in high tech sectors. Increasing specialisation of knowledge production is pointed out from biotechnology and semiconductor industry. Next, the running of the markets for knowledge leads to appreciate the role of KIBSF in traditional services and new-technology based services. Finally, the behaviours of knowledge producers is linked to various tradeoffs they encounter.