德国行政赔偿制度的特色与成因

德国行政赔偿制度有着不同于大陆法系国家和普通法系国家行政赔偿制度的特色,这种特色突出体现在行政赔偿基础的赔偿请求权和对行政赔偿案件进行救济的赔偿审理制度两个方面。德国行政赔偿制度的特色是由在漫长的历史过程中所形成的思想因素、制度因素和文化因素造就而成。     

上市公司会计诚信与财务总监(CFO)职责分析

本文对上市公司会计造假与财务总监职责进行了分析,认为利益驱动、法律法规不健全、相关机构及个人商业伦理道德的缺乏、财务总监的职能不到位等是驱动上市公司会计造假的主要原因;而良好伦理素养及相当管理才能是上市公司财务总监应具备的基本素质,对遏制会计造假有着非常重要的作用。     

Investor response to appointment of female CEOs and CFOs

We study the impact of appointing women to top executive positions from an investor perspective. We analyze whether shareholders value announcement of appointment of women to top positions differently than they do appointment of men. This study uses an international sample of 100 announcements of top executive appointments of women who replace men and investigates how shareholders respond to such appointments. This research combines an event study with a matched pair analysis to compare the response from investors regarding appointment of female versus male CEOs and CFOs. We establish that investors do not seem to value appointment of women significantly differently from that of men. This finding suggests that, from the investor perspective, there appears to be no business case for a particular gender when it comes to appointing a CEO or CFO.     

侵权法的现代发展与我国侵权法的制定

现代侵权法在理论依据、体系构造、归责原则、损害赔偿等方面与近代侵权法相比发生了很大的变化,随着工业社会的飞速发展和责任保险、社会保障制度的广泛推行,现代侵权法也面临新的挑战.我国侵权法的制定,因应侵权法的发展趋势,应当首先在宏观上着重解决侵权法的立法目的、侵权法与债法总则的关系、一般侵权行为与特殊侵权行为如何规定、侵权损害赔偿与责任保险、社会保障的关系等问题.     

论我国行政侵权精神损害赔偿的基本原则

世界上许多国家都在法律上对因国家侵权(包括行政侵权)造成行政相对人精神损害做出了经济赔偿的规定。在行政赔偿中增加有关精神损害赔偿的规定,是时代发展的需要。行政侵权精神损害赔偿应遵循以下原则:法官的适当自由裁量原则,惩罚性赔偿原则,禁止滥用原则,数额适当原则,关注个体公平的差异性原则等。     

Compensation for inconvenience: The utility of shift systems

Abstract

This study is part of a larger study airned at the development of a system for quantifying the inconvenience of shift schedules and schedule characteristics. The results can be used to reduce inconvenience (counter-value compensation) and to compute the monetary (counter-weight) compensability of shift schedules. The results presented here show that consensus exists among subjects from different organizations and with different background characteristics on the utility of several features, e.g. working at inconvenient hours, the irregularity of a schedule, and working during the evening (which has a positive value). The opinions slightly differ with respect to some other characteristics, such as very long shifts, work during the weekend and the average sequence length. The differences are possibly due to job characteristics.     

农业的外部性及补偿研究

认为农业对一个国家和社会具有生态等多种贡献,这些贡献使农业具有正外部性的特点,但不合理的农业活动也会造成负外部影响。外部性内化是处理外部性问题的基本思路,对农业的正外部性应予以补偿,而对于农业的负外部影响应予以矫正。继而指出要使农业外部性内化就应改变对农业的补贴环节,并采取相应配套政策措施,以使农业得到应有的发展。     

浅论我国行政赔偿的范围

随着我国社会的发展出现的新情况以及《国家赔偿法》本身的原因,行政赔偿的不足表现在:行政赔偿归责原则单一;抽象行政行为被排除在侵权损害赔偿之外;精神损害赔偿的缺失;不作为和怠慢行政赔偿;赔偿标准不够完善等一系列问题。究其原因主要是:传统官本位思想的制约以及当今执政理念的宣传教化;国家财政负担问题;相关法学理论的不成熟;国家行政机关的强势地位等。结合行政赔偿范围的缺陷和原因,给出相关建议。     

The determinants of top management pay

Agency theory argues that companies need to structure their top management pay so as to attract, retain, motivate, and reward senior executives. It is implicit in this literature that managers should be rewarded for performance and that company size should not be a significant determinant of compensation. Empirical evidence in many countries has concluded, however, that size is a major determinant of management remuneration and the pay-for-performance link is very weak. This study examines the determinants of senior executives’ remuneration and bonus payments in Hong Kong companies using recently available data. We examine both the level of pay and changes in pay. Corporate size is found to be a major explanator of remuneration levels and of changes in the pay of the CEO and executive directors. Accounting profitability is also a significant explanator of compensation. Performance, as measured by stock returns, has little or no statistically significant relationship with pay; in fact, some of the results show negative relationships. Some share ownership characteristics have influences on the levels of remuneration. In particular, share ownership by directors and share ownership by institutional investors moderate the compensation levels. In contrast, corporate governance variables have little association with change in pay. Overall, the results imply agency arguments that advocate pay-for-performance compensation schemes are not major factors in setting top management remuneration in Hong Kong.     

教育行政赔偿制度研究——以海峡两岸的教育行政赔偿为视角

海峡两岸在教育行政赔偿问题上存在一些区别,通过案例分析和两岸相关法律的比较,如赔偿法规、行政侵权归责原则、教育赔偿主体、赔偿程序等的比较,从中可得到一些启示,对健全和完善我国相关法律法规有一定的参考价值和借鉴意义。