论我国注册会计师的行政处罚

我国《注册会计师法》及其配套法规所设定的行政处罚种类与《行政处罚法》的规定不一致,应当作出相应修订,以便与《行政处罚法》相统一。适当的罚款可以有效遏制注册会计师的违法行为,我国《注册会计师法》应当规定可以对注册会计师的违法行为进行罚款。我国《注册会计师法》的执法级别太高,从提高行政效率和最大限度保护行政相对人的合法权益的角度看,应该将执法权适当下放。现行法律对不予注册、撤销注册、注销注册决定的救济方式不明确,应当明确行政相对人对前述决定不服时可以提起行政诉讼。     

当代中国农村扶贫开发模式论析

当代中国农村扶贫开发的基本模式是开发式扶贫。本文阐述了开发式扶贫模式的内涵及其运行方式,着重分析了开发式扶贫模式在运作主体问题上存在的局限性和在具体运行的实践中存在的障碍因素,提出了在坚持政府主导开发式扶贫前提下,充分发挥非政府组织和贫困群众在开发式扶贫中的作用,不断完善开发式扶贫模式的具体运行方式等解决问题的对策。     

中国禅学思想与水上勉的“救济”观念——以《五号街夕雾楼》、《雁寺》为中心

水上勉前期代表作《五号街夕雾楼》和《雁寺》体现了佛教尤其是中国慧能思想对其文学创作的影响,作品中的妓女形象都是作为“佛的化身”登场,用乐观和慈悲使得自我在苦难中得到解脱的同时,也实现了对男性的救济.而这种把苦难仅仅看做一种存在形式不执拗在其中的精神,便是中国禅宗“本来无一物”的思想体现.     

Providing for the hungry? Famine relief in the Russian Baltic province of Estland, 1867–9

This article explores the measures taken by the institutions of state government, the nobility, communities and charitable committees to relieve suffering in Estland during the hunger crisis of 1867–9, examining the share of relief borne by local resources and central administration. Through comparisons with Russian and Finnish famine experiences, it demonstrates that the functioning and efficiency of famine relief were strongly influenced by patterns of landownership as well as political and social factors. Estonian peasants received their share from the imperial funds but these were clearly inadequate to meet their needs. The government not only spared the purse but was also determined to follow the laissez-faire policy of non-interference in markets. The communities were unwilling to provide for the landless and the Baltic German landlords kept aid to the minimum for both farmer peasants and the landless. Institutional responses were shaped by the belief that all able-bodied persons had to provide for themselves, which was hardly possible due to the extreme lack of jobs and the legal restrictions on out-migration from the province. The severity of famine in Estland was a result not of inadequate resources but of inadequate responses, which were shaped by the dynamics of class relationships.     

Religion and relief: the role of religion in mobilizing civil society against global poverty

Abstract

Although global poverty is one of the world's most pressing contemporary problems, there is a lack of political will to address it, and much of the work is left to non-governmental organizations (NGOs)-many of which have religious connections. However, religion's role in this area is surprisingly understudied. In attempting to fill the gap, this study explores what makes religion effective in mobilizing civil society actors to engage in transnational poverty relief and development. The paper examines the salience of religious actors in the field, before developing a theoretical framework to explain this prevalence, employing sociologically based theories of religious social capital, content, and cultural power. Finally, these issues are investigated practically through case studies of two religious NGOs, World Vision New Zealand (WVNZ) and TEAR Fund New Zealand. The findings corroborate the theoretical framework, demonstrating the considerable potential of religion to mobilize civil society in the fight against global poverty.     

The Emergent Organization: Improvisation and Order in Gulf Coast Disaster Relief

This article employs the interactionist concept of emergence to explore volunteer behavior in organizational settings after natural disasters. Through a several‐year ethnographic study of volunteer relief groups in the Post‐hurricane Gulf Coast, I examine how emergent social groups navigate situations where interactional norms, practices, and procedures are ambiguous, unclear, or in continual flux. Grassroots volunteer groups improvised organizational decision‐making and leadership structures to develop timely and appropriate responses to the post‐disaster environment. In particular, I focus on two distinct groups of volunteers whose response to these emergent interactional structures: improvisers embraced the ambiguity of group norms as an opportunity to innovate and express their creativity, whereas ritualists rejected the lack of structure and order characterized by the volunteer organizations.     

What Did US$18 bn Achieve? The 2005 Debt Relief to Nigeria

Since 2003 Nigeria's economic growth has been consistently above 6% and has been driven by non‐oil sectors. This article attempts to assess the contribution of the 2005 debt‐relief agreement to this higher growth. The agreement eliminated Nigeria's US$30 billion debt to Paris Club creditors who cancelled US$18 bn, while Nigeria paid back US$12 bn. The article traces the three possible impact channels of debt relief, namely, the flow (reduced debt service), the stock (removal of debt overhang) and the conditionality channel, and comes to the conclusion that the debt‐relief agreement played a key role in the country's improved economic performance, in particular through successful conditionality.     

浅议网络证券交易中存在的主要问题及法律解决原则

随着网络证券交易活动在我国的迅速发展,相关的一些法律问题也随之产生。主要表现在需要对各种复杂利益关系进行平衡、解决网络交易监管制度的不足以及在法律救济方面建立起网络证券交易保险制度,明确法律责任的承担方式和救济程序等。在解决这些主要问题时,除了坚持我国证券法的公平、公开、公正原则外,还应当遵循利益位阶与平衡原则、安全至上原则和救济充足原则。     

行政征用的理论完善

行政征用是行政主体为了公共利益依法强制取得相对人的财产,并给予补偿的行政行为。我国的行政征用制度尚不完善。从行政征用的范围、行政征用的目的、行政征用的程序、行政征用的补偿、行政征用的救济几方面来研究行政征用的理论,并对行政征用的理论完善提出了自己的意见。     

论当前我国侦查的私人刑事调查化

侦查作为国家法定机关运用公权力查明案情和犯罪嫌疑人的主要手段,当前它在我国却涌现出了私人刑事调查化的特征。这主要包括侦查的间接私人刑事调查化和直接私人刑事调查化两方面。它们的出现虽带有一定现实阶段合理性,但其危害则更加严重。应从加大侦查经费投入并不断强化相应司法财政监督机制、构建系统的非法私人刑事调查证据排除规则、对私家侦探行业实施特殊监管三方面对当前我国侦查的私人刑事调查化进行消解。