元代回回人的宗教制度与伊斯兰教法

本文研究了元代回回社会中的宗教制度和伊斯兰教法。作者认为,元代回回社会中存在着官方认可的管理者和更小的民间宗教事务管理者两套系统。伊斯兰教法约束了回回人的行为规范,并且对元代多元法律文化的形成产生了影响。在多元文化的发展过程中,“回回法”同“汉法”及“蒙古法”有一个冲突和融合的过程。     

The Political Economy of Moral Conflict: An Empirical Study of Learning and Law Enforcement Under Prohibition

The U.S. Prohibition experience shows a remarkable policy reversal. In only 14 years, a drastic shift in public opinion required two constitutional amendments. I develop and estimate a model of endogenous law enforcement, determined by beliefs about the Prohibition‐crime nexus and alcohol‐related moral views. In turn, the policy outcomes shape subsequent learning about Prohibition enforcement costs. I estimate the model through maximum likelihood on Prohibition Era city‐level data on police enforcement, crime, and alcohol‐related legislation. The model can account for the variation in public opinion changes, and the heterogeneous responses of law enforcement and violence across cities. Results show that a 15% increase in the homicide rate can be attributed to Prohibition enforcement. The subsequent learning‐driven adjustment of local law enforcement allowed for the alcohol market to rebound to 60% of its pre‐Prohibition size. I conclude with counterfactual exercises exploring the welfare implications of policy learning, prior beliefs, preference polarization, and alternative political environments. Results illustrate the importance of incorporating the endogenous nature of law enforcement into our understanding of policy failure and policy success.     

由丝路汉简看古代的会计核算制度?

会计制度是管理国家经济工作的一种重要工具。汉代丝绸之路开辟后,这种经济管理也扩大到对西域都护府的经济管理。几份出土的西域都护府辖下的财务报表真实地再现了两千年前汉代会计制度的原貌,也更让今人理解了古代丝绸之路开辟对当时的经济影响及会计法的重要性。     

中国及TTIP国家贸易便利化水平测评

准确测度中国与TTIP主要成员国之间的贸易便利化差异,便于深刻把握TIP催生的国际贸易便利化新趋势,应对全球贸易规则变迁的挑战.文章首先构建了贸易便利化测评指标体系,采用《全球竞争力报告》《腐败指数》以及《世界竞争力年鉴》的相关数据,对2008-2014年TTIP主要成员国及中国的贸易便利化水平进行了对比测评.研究发现,虽然中国的贸易便利化水平整体上升了,但与TTIP发达成员国的差距依然较大,在口岸效率、海关环境、规制环境和电子商务方面均低于其平均水平.为此,中国应进一步简化海关程序和手续,改善海关环境,提升政策制定的透明度,加大对电子商务中的新信息技术的应用力度,防范TTIP区域内贸易转移效应对我国的影响.     

澳门土地制度改变及其影响与纱纸契合法性问题

澳门基本法第七条规定,澳门境内的土地和自然资源,除在澳门特区成立前已依法确认的私有土地外,属于国家所有。土地制度的改变、土地所有权的改变,除了涉及澳门土地所属问题,还涉及澳门特区的成立和基本法的实施对澳门原有法律制度和司法程序的影响。具代表性的案例是去年澳门特区终审法院就观音堂地段的所有权和使用权的民事诉讼案所作出的裁决:在特区成立前未获依法确认为私有的土地,特区成立后就成为国家所有,也不能通过司法裁判确认这些土地的所有权或利用权为私有,无论有关诉讼是在特区成立之前还是之后提起的。也就是说,澳门从此再也不会有新的私人业权土地了,连"和平占有"也不能了。土地制度改变所带来的影响,可从上述观音堂地段的官司反映出来,未来可能还涉及棘手的离岛土地"纱纸契"的法律地位问题。本文以终审法院的有关裁决为例,进而讨论土地制度的改变对于土地"纱纸契"问题的影响。     

魏晋六朝“自然”论文学观的确立——论《文心雕龙》的“文道自然”观

以"自然"论文学,汉朝<淮南子>已有记载,但只言片语,语焉不详,直到魏晋鸿篇<文心雕龙>才有了真正意义上的"自然"论文学观.刘勰以"自然之道"来阐释文学创作的根本原则,从哲学本体论高度论证"文"之产生与存在的必然性、"文"与"质"的本质统一关系,并以此为核心探讨了文学创作之发生、文学风格之生成、创作自由之实现等一系列重要问题,建立了相当系统化的"文道自然"观.     

行政判例视野中的行政法原则研究——以梁宝福案、赖恒安案为例评释

行政法原则在行政执法实践和司法审判实践中具有重要意义,而行政判例中则蕴含着丰富的行政法原则.以梁宝富案关于合法性审查和保护诉权及赖恒安案关于成熟原则的行政判例为例来看,通过行政判例来运用、发展、创制行政法原则,对于推进我国行政法治有着极其重要的意义.     

会计信息失真之我见

真实性是会计信息的命脉。目前会计信息失真问题严重,监督与处罚不到位。应认真贯彻执行新《会计法》,增强法制意识,建立完善会计监督制度,加大处罚力度,提高会计人员综合素质。     

The coevolution of trade agreements and investment treaties: Some evidence from network analysis

Regional trade agreements (RTAs) and bilateral investment treaties (BITs) are expected to promote trade and investment relationships. One critical feature of such agreements is the network, so the multiplex coevolution of RTAs and BITs should be captured by the dynamics of their two networks. Although many studies have examined the roles of RTAs and BITs, most studies do not account for crucial network properties. This study explores how RTAs and BITs coevolve by applying a stochastic actor-oriented model of multiplex network evolution. In particular, we examine the roles of (i) cross-network dyadic interinfluences and (ii) within- and cross-network preferential attachments to discuss the dynamic relationships between RTAs and BITs. The results are as follows. First, our estimation supports cross-network dyadic interinfluences. Countries that sign a BIT are willing to establish an RTA, while those that sign an RTA are reluctant to establish a BIT. Second, concerning preferential attachments, countries prefer to sign BITs with partners that have more RTA and BIT links. However, countries tend to form RTAs with partners that have more BIT links but are reluctant to form RTAs with those that have more RTA links. We discuss possible justifications for these results, including arguments regarding the benefits and costs associated with the formation of RTAs and BITs.     

论公司的社会责任及其制度完善 --以《公司法》的修改为研究视角

传统公司法奉行股东利益至上和利润最大化原则,忽视了公司应承担的社会责任.随着现代公司理念的不断发展,公司在奉行利润最大化的同时,也必须注重"利益相关者"的权益保护.公司的社会责任必须超越道德层面的说教,将其内化为公司法自身的规范和制度,才能真正做到公司与社会的和谐发展.