八项准备相关问题的探讨

本文对应收账款坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值准备、固定资产减值准备、在建工程减值准备、无形资产减值准备和委托贷款减值准备在内的八项准备进行了比较研究 ,提出其中存在的一些具体问题并试图予以解决     

Fear of Crime Among Vulnerable Populations: Homeless Women

This study examines the adaptation of children in self-care compared with children in adult-care to out-ofschool relationship contexts and solitude. Thirty-six French children aged 9-11 years were interviewed about their out-afschool activities and responses to solitude. The theoretical framework integrates weiss’ (1974) notion of relational provisions and Ullsiner’s (1984, 1987) constraint theory to understand individual adaptation in the social and solitary contexts of self-care. Triangulation of quantitative and qualitative analyses revealed complexity and variability of the strnctural organization and children’s adaptation in self-care contexts. Although self-care children reported more activities outdoors alone than did adult-care children, the development of the capacity to be alone may protect children’s psychological well-being. Moreover, the inherent structure of self-care, i.e., parental absence, demanded that children lead the promotion oftheir own development in self-care contexts. In a few extreme instances, children were indeed “homeless in the afternoon.”     

唐五代敦煌的司仓参军、仓曹与仓司--兼论唐五代敦煌地区的仓廪制度

唐代设有敦煌郡司仓参军等官员管理官仓粮食的征收发送等事务,沙州豆卢军军仓的管理则由其自身负责;蕃占时期吐蕃在沙州设有仓曹,即仓岸(stsang mngan),它源于吐蕃职官岸本(mngan-dpon),又受到唐朝仓曹参军、司仓参军等职官的影响,stsang即汉文"仓"的吐蕃文拼写,仓曹负责当地官仓、军仓和寺院用粮的征收、发放及核查等工作;归义军设立仓司,长官仍为仓曹,其职能与吐蕃沙州仓曹相似,归义军官仓也同蕃占时期的沙州官仓一样,给寺院布施、发放粮油等物.     

商业银行能有效反应中央银行货币政策立场变化吗?——来自银行贷款损失准备计提的经验证据

利用人民银行《货币政策执行报告》文本分析数据,本研究从银行贷款损失准备计提的角度讨论了商业银行能否反应中央银行的货币政策立场变化。结果发现,银行贷款损失准备计提与报告中的货币政策立场宽松程度显著正相关。在宽松货币政策立场时,随着政策文本相似度上升,银行贷款损失准备计提的幅度会进一步上升。此外,报告中与货币相关的内容更受银行关注。这些结果表明商业银行能较好地反应央行沟通传递出的政策信号。本研究从文本分析的角度,为中国央行沟通预期管理效应的理论和实践提供了新的证据和思路。     

民族自治地方婚姻法变通存在的问题及完善对策

婚姻法变通与补充规定尊重和保护少数民族的婚姻习俗,维护了少数民族的婚姻家庭权益。变通是针对《婚姻法》某些条文和内容的变更,其所采取的形式是自治条例或单行条例。对“变通”应作扩张解释,即“变通”包含“补充”,通过立法解释或司法解释的办法对其加以明确。要重视少数民族习惯法,并以其充实与完善变通立法内容。对于最高人民法院关于《婚姻法》的司法解释应当依照相关法律规定及法理进行变通。为使《婚姻法》及其变通规定得到更好的认知和遵守,普法宣传应落到实处。     

刑法中兜底条款的解释规则

当前对兜底条款的主要解释方法为同类解释规则,但该规则在学术理解和司法适用过程中出现了误区和困境.该解释方法不能概括兜底条款的全部适用范围,还存在任意解释的缺陷,不能准确划定兜底条款的解释范围.造成这种结果的原因,一方面,来源于同类解释规则本身的标准尚未统一;另一方面,滥觞于规范保护目的对兜底条款的指导功能被遗漏忽视.立法活动总是围绕规范保护目的进行,例示条文与兜底条款作为法律文义表达的部分内容,均受具体条文的规范保护目的制约,发挥规范保护目的对兜底条款解释的指导作用有助于限定行为入罪范围.此外,相较于模糊、抽象的兜底条款,例示条文具有明确行为类型的作用.因此,就同类解释规则的标准而言,应采用行为类型标准说,更有利于行为刑事违法性的判定,以避免规范保护目的成为兜底条款的唯一解释依据,从而产生将实质违法性作为唯一入罪理由的风险.重视规范保护目的及例示条文对兜底条款解释的双重制约,有助于实现法安定性与灵活性的协调.     

体系性原则在刑法修改中的应用

体系性原则意味着将刑法视为一个有机体,刑法内部条文应具有一致性和互助性.依据体系性原则,刑法在协调性方面并不完善.总则与分则存在一定程度的背离,诸如介绍贿赂行为单独成罪是对共犯规定的排斥、个罪中单位犯罪处罚模式是对总则规定的重复、一般缓刑与分则战时缓刑存在矛盾.几乎所有章节中都存在罪名归类错误,这制约了对罪名的准确理解.个罪之间的协调性差,这在两个传播淫秽物品罪、行贿罪与对非国家工作人员行贿罪等罪名之间表现得尤为突出.刑法修改中体系性原则着眼于刑法条文之间的形式对应和实质沟通,致力于提升刑法的整体协调性.     

论不可抗辩条款之适用——以我国《保险法》第16条第3款的规定为视角

不可抗辩条款之适用范围，应从保险合同的期限、保险合同解除后双方重新缔约选择权以及纠纷解决之程序正义这三方面加以考量。因此，不可抗辩条款应仅适用于人寿保险合同和长期健康保险合同。但是，我国2009年修改后的《保险法》将不可抗辩条款适用于所有保险合同不合理，应做出相应的修改。     

Facilitating Factors for Nonresident Parents' Financial Provisions for Children in Hong Kong

This study examines the facilitating factors for nonresident parents' financial provisions for children among the Chinese in Hong Kong. It found that financial provisions from nonresident parents are subject to economic and ideological as well as relational factors. The results call for the enhancement of active parenting of nonresident parents in a context of cooperative and supportive parental relationship, as well as for adequate employment support to poor nonresident parents. Findings of the study support the recent law reform on creating a less adversarial divorce system that is more conducive to a culture of settlement and cooperation, and on a shifted emphasis from parental rights to both rights and responsibilities of divorced parents.     

Children in self-care: Homeless in the afternoons or socially provided for?

This study examines the adaptation of children in self-care compared with children in adult-care to out-of-school relationship contexts and solitude. Thirty-six French children aged 9–11 years were interviewed about their out-of-school activities and responses to solitude. The theoretical framework integrates Weiss' (1974) notion of relational provisions and Valsiner's (1984, 1987) constraint theory to understand individual adaptation in the social and solitary contexts of self-care. Triangulation of quantitative and qualitative analyses revealed complexity and variability of the structural organization and children's adaptation in self-care contexts. Although self-care children reported more activities outdoors alone than did adult-care children, the development of the capacity to be alone may protect children's psychological well-being. Moreover, the inherent structure of self-care, i.e., parental absence, demanded that children lead the promotion of their own development in self-care contexts. In a few extreme instances, children were indeed homeless in the afternoon.This study was carried out with the Self-Care Research Team including Professors Janine Beaudichon, Pierre Coslin, and Annick Cartron of theLaboratoire de Psychologie du Developpement et de L'education de L'enfant, Universite Paris V, La Sorbonne and was funded by the French Ministry of Education.