法律制度、社会信任与会计舞弊

正式与非正式制度都会影响会计信息质量。鉴于作为正式制度之一的法律制度和非正式制度之一的社会信任对会计舞弊的影响,厘清二者是互补还是替代关系非常必要。研究发现,严格的法律制度和较高的社会信任,都能减少会计舞弊,且二者为互补关系。提升会计信息质量,在健全监管处罚法制环境的同时也要加强"诚实守信"道德建设的力度。     

信用证欺诈例外原则研究

欺诈例外原则是为了避免信用证欺诈,在肯定信用证抽象独立原则的基础上产生的。分析了信用证欺诈例外原则的产生及理论基础,重点探讨了信用证欺诈例外原则的适用范围、行使主体和举证责任三个具体问题。     

银行在信用证交易过程中所面临的欺诈风险及防范

信用证欺诈是一种严重影响当代国际贸易的一种非暴力犯罪,然而在各种信用证欺诈中,以银行为欺诈对象的欺诈比较普遍,且极大的危害着银行的信誉及利益,也给国际贸易带来了极大的风险,因而对以银行为目标的信用证欺诈的防范与制裁迫在眉睫。     

信用证欺诈例外原则的豁免研究

独立和抽象原则是信用证交易的基石,但它在客观上存在着保护欺诈受益人的缺点。因此,各国都纷纷建立信用证欺诈倒外原则来进行补救,但信用证欺诈例外原则的滥用又会给信用证交易的善意第三人利益带来冲击,于是信用证欺诈例外原则的豁免应运而生。美国率先在《美国统一商法典》中规定了信用证欺诈例外原则的豁免,英国也通过一系列的判例对信用证欺诈例外原则的豁免给以肯定。我国的信用证立法比较薄弱,虽然近年来的判例和相关文件表明我国对信用证欺诈例外原则的豁免持肯定态度,但立法上的完善应是必须的。     

The victim–offender overlap in late adulthood

This study contributes to the general knowledge of the victim–offender overlap by determining whether the phenomenon exists among older adults and whether known correlates of crime and victimization explain the relationship. Cross-sectional survey data from telephone interviews conducted with individuals 60 years and older (N = 2,000) residing in Arizona and Florida are used to estimate confirmatory factor models for both victimization and criminal offending. The results from a series of multivariate regression models show that victimization is associated with criminal offending. While factors such as low self-control, depression, and spending time in commercial drinking establishments partially attenuate the victimization–crime link, the statistically significant relationship persists in a multivariate context. Further testing indicates that the observed findings are robust across measurement and modeling strategies. Coupled with prior research, the results support the argument that the victim–offender overlap exists (and is difficult to explain) over the life course.     

Both Whistleblowers and the Scientists They Accuse Are Vulnerable and Deserve Protection

Whistleblowers play an important role diagnosing research misconduct, but often experience severe negative consequences. That is also true for incorrectly accused scientists. Both categories are vulnerable and deserve protection. Whistleblowers must proceed carefully and cautiously. Anonymous whistleblowing should be discouraged but cannot be ignored when the allegations are specific, serious, and plausible. When accused of a breach of research integrity it is important to be as transparent as possible. Sometimes accusations are false in the sense that the accuser knows or should know that the allegations are untrue. A mala fide whistleblower typically does not act carefully and we postulate a typology that may help in detecting them. Striking the right balance between whistleblower protection and timely unmasking false and identifying incorrect accusations is a tough dilemma leaders of research institutions have to face.     

表见合伙之价值评判——兼析新《合伙企业法》第76条

2007年6月1日开始实施的新《合伙企业法》是一部非常有效地法律,但其最大缺陷是仍然没有规定表见合伙制度。表见合伙与表见代理、与民事欺诈是有明显区别的,不能用表见代理与民事欺诈解决实践中的表见合伙纠纷。新《合伙企业法》第76条的规定让人困惑,像似表见合伙,实则不然。建立表见合伙制度更有利于保障交易公平和安全,彰显善意第三人的利益,充分救济善意第三人的权利。因此,我国应当建立表见合伙制度。     

诈欺不法原因给付财物与利益之刑法分析

诈欺基于不法原因给付的财物或者财产性利益的场合下是否成立诈骗罪,德国、日本和我国的立法、判例和学说都有所不同。在诈欺的对象是财物的场合下,基于不法原因给付的财物在因诈欺行为交付之前,也是民事法上保护的对象等原因,应当肯定诈骗罪的成立。在诈欺的对象是财产性利益的场合下,不法利益本身并非民事法上应当得到保护的利益,不应得到刑法保护,应否定财产罪的成立。     

A Mechanical Interpretation of the Coefficient of Rank Correlation and other Analogies

Periodically, the pyramid or “chain letter” scheme is offered to Americans under the guise of a business dealership. Recently, the FTC ordered Glen Turner's “Dare to be Great” firm to repay 44 million dollars to participants. In order to demonstrate that the potential gains are misrepresented by promoters, a probability model of the pyramid scheme is developed. The major implications are that the vast majority of participants have less than a ten percent chance of recouping their initial investment when a small profit is achieved as soon as they recruit three people and that, on the average, half of the participants will recruit no one else and lose all their money.     

会计信息失真的成因及对策

在当前的社会主义市场经济环境里,会计信息在经济建设中的作用越来越重要,这就要求会计信息必须真实、完整,才能发挥应有的职能和作用.目前,我国会计信息失真的现象比较严重,危害较大.本文分析了会计信息失真的成因,探讨解决会计信息失真的有效方法.