论准备海外上市公司的内部控制建设

本文主要探讨准备在海外上市的中国企业要加入到国际市场的竞争中,应该如何按照国际上通行的内部控制标准来建立内部控制体系。以COSO报告作为内控标准来分析我国现阶段企业内控管理的基本状况,并进一步就国内企业应如何按照国际上通行的内部控制标准来建立完善而有效的内部控制体系提出了一些应对措施和建议。     

企业破产与劳动者权益的保护

传统上,对于破产企业的财产,劳动者的债权优先受偿,但劳动者债权的保护,并不仅仅是在《破产法》中作出优先顺序的规定那么简单。劳动者的债权在破产财产中优先受偿是劳动者权益在企业破产过程中得到保护的一个有效途径,但是这种优先的权利同样需要受到限制。劳动者在企业破产过程中享有参与权。随着社会经济发展和社会保障制度的完善,破产企业劳动者权益的保护出现了社会化趋势。     

Navigating the migration industry: migrants moving through an African-European web of facilitation/control

ABSTRACT

This paper approaches the African-European migration industry as a complex web of relations in which different actors liaise, objectives oppose each other, and roles overlap. Starting from this notion, the question emerges: How do migrants navigate this fuzzy web of migration facilitation/control? To answer this question, this paper uses a ‘trajectory ethnography’ that follows the im/mobility processes of migrants from West – and Central Africa to, and inside, Europe. In so doing, it particularly focuses on two practices that are related to the concept of social navigation. First, it concerns débrouillardise, a term that points to the power of improvisation, creativity and hustling. Second, it regards social negotiation, a term referring to the process of how migrants ‘massage’ their relations with important actors in the field. The findings stress the relational dimension of the migration industry in the sense that the functioning of one actor depends so much on the intentions and efforts of others. I conclude that we could enhance our knowledge on migration industries with studies that constantly shift between the perspective of the migrant, the social network, the facilitator and controller. Such a dynamic approach unpacks further the multiple efforts that produce migrant im/mobility.     

Trading numbers vs. rights? Accounting for liberal and restrictive dynamics in the evolution of asylum and refugee policies

ABSTRACT

The recent evolution of asylum and refugee policies in developed countries has been characterised by two apparently contradictory dynamics. Efforts to limit the number of asylum applicants have coincided with the strengthening of rights for asylum seekers and refugees inside existing protection systems. The ‘numbers vs. rights’ model seeks to explain such counter-veiling trends as a trade-off, as the result of attempts to manage costs within given budget constraints. The model suggests that high numbers of migrants will tend to go hand in hand with attempts to restrict their rights, while low numbers will typically be associated with more rights. This paper provides a critical analysis of the model when applied to asylum and refugee policies and examines its explanatory purchase through the analysis of longitudinal data on visa and asylum statistics. We argue that while the model provides an interesting framework through which to analyse executive decisions in this field, it underestimates the opportunities and constraints provided by the institutional context in which policy choices are made. We argue that ‘over-time’ variation in the influence of non-majoritarian institutions (in Europe, increasingly those operating at the EU level) provide a more compelling account of the dynamics of asylum and refugee policies over time than the political economy predictions of a ‘number vs. rights’ trade-off.     

论民族权利与宪政建设

本文阐述了民族权利与宪政建设的关系 ,分析了我国民族自治地方民族权利发展方面的新特点和新问题。作者认为 ,为了进一步保障和发展民族权利 ,必须加强民族自治地方的宪政建设 ,处理好民族自治权与民族其他权利的关系 ,处理好经济建设与宪政建设的关系 ,处理好秩序稳定与自由权利发展的关系 ,处理好基本权利制度与具体法律保障制度的关系 ,加快民族权利法治化建设的步伐。     

"一战"以前的国际法与"少数人权利"的保护

“少数人”是非常古老的社会现象 ,而“少数人问题”却是近代社会的产物 ,并逐渐成为现代国际法十分关注的重要内容。近代以来的历史进程表明 ,“少数人权利”不仅是国际法中不可或缺的重要内容和组成部分 ,“少数人权利”本身的不断完善和进步又从一个方面促进了整个国际法的完善和进步 ,丰富和发展了现代国际法体系。尽管目前国际法中有关少数民族和“少数人权利”的内容大部分形成于第二次世界大战之后 ,但其历史渊源可以追溯到近代国际法形成的早期 ,许多内容又是在总结和吸取历史经验教训的基础上形成的。在这个意义上 ,回顾和总结第一次世界大战以前国际法中“少数人权利”保护的历程 ,重新审视国际社会逐渐发现、承认并尊重“少数人权利”的历史过程 ,是很有意义的     

从国际人权立法与实践视角探讨少数民族人权的特殊保护

对少数民族人权保护问题研究的重点,是少数民族人权的特殊保护(特殊权利或特殊保护措施)问题,但研究还十分薄弱。系统地认识国际人权立法与实践中关于少数民族人权的特殊保护,对我国少数民族人权保护有着重要的借鉴意义。本文从少数民族人权特殊保护的涵义、必要性、特殊权利、国家义务、特殊保护的限度、特殊权利的限制和克减等方面展开分析和论述。     

试论第四次修宪对民族法制建设的积极影响

第四次修宪顺应时代发展的需要确立了一些新的理念和制度,对于我国的宪政建设具有重要的意义。《民族区域自治法》作为宪法关于民族区域自治制度具体化的规定以及援引宪法条文最多的基本法,宪法的这些修改必将对其产生影响。本文从“三个代表”思想、“三个文明”协调发展和保障人权入宪对民族区域自治理念和制度上影响的角度阐述了第四次修宪对《民族区域自治法》的指导性意义。     

系列性权利组合:有限责任公司股东优先购买权性质新探

股东优先购买权体现出有限责任公司人合性与资合性之间的冲突。中国对于股东优先购买权的法律规范存在缺陷,其根本原因在于缺乏一套体系性的股东优先购买权理论。股东优先购买权本质上是系列性权利组合,而非单一的权利,具体包括资格维持请求权、告知请求权、强制缔约权和优先受领权。股东于其取得股东身份时取得优先购买权,并于此时得以行使。至于优先购买权的行使期限,则不宜做过多理论上的探讨,而应当交由立法者根据本国国情加以规定。     

CUSUM Control Charts for Multivariate Poisson Distribution

A cumulative sum control chart for multivariate Poisson distribution (MP-CUSUM) is proposed. The MP-CUSUM chart is constructed based on log-likelihood ratios with in-control parameters, Θ₀, and shifts to be detected quickly, Θ₁. The average run length (ARL) values are obtained using a Markov Chain-based method. Numerical experiments show that the MP-CUSUM chart is effective in detecting parameter shifts in terms of ARL. The MP-CUSUM chart with smaller Θ₁ is more sensitive than that with greater Θ₁ to smaller shifts, but more insensitive to greater shifts. A comparison shows that the proposed MP-CUSUM chart outperforms an existing MP chart.