The concept of common interests of mankind in the environmental protec-tion spurred -by the internationalized and globalized environmental problems are discussed in this paper. While making challenges for many princip...The concept of common interests of mankind in the environmental protec-tion spurred -by the internationalized and globalized environmental problems are discussed in this paper. While making challenges for many principles and rules of international law and the traditional conception of national security, the concept does play its role in strengthening the environmental protection. However, it cannot be neglected that diflerent national interests pose an obstacle to the realization of the common interests of mankind in the envirormental protection. The article concludes that whether the concept plays its greater role in the environmental protection will depend on many factors, such as the spread of environmental awareness, the revision of the traditional conception and the balanced development of the world economy.展开更多
The process of legislative protection for women’s rights and interests of the new China can be divided into two phases: The first phase is from the establishment of the People’s Republic of China to the adoption of ...The process of legislative protection for women’s rights and interests of the new China can be divided into two phases: The first phase is from the establishment of the People’s Republic of China to the adoption of the policy of reform and opening up to the outside展开更多
Lacking of shelter and care from their children, Chinese lost only-child elderly are impoverished and their mental state compared to older people in general are more fragile and sensitive. They have even united themse...Lacking of shelter and care from their children, Chinese lost only-child elderly are impoverished and their mental state compared to older people in general are more fragile and sensitive. They have even united themselves for self-help, while their efforts have been often unhelpful. Their scale has been increasingly expanding and risen to many serious social problems. Appearance of lost only-child old man people and vulnerability of protection for those elderly is mainly due to the faultiness of Birth Control Policy, lack of government finance and imperfect social security system. Chinese government should establish a mechanism to increase and maintain the value of administrative compensations, strengthen administrative pay and protection of administrative contracts, broaden administrative relief channels for the elderly, and effectively protect the pension interests of the lost only-child elderly.展开更多
People under the interpretation of Chinese culture have multiple values It emphasizes not only people in the collective sense, but also individuals in the individual meaning According to the Constitution of the Peo...People under the interpretation of Chinese culture have multiple values It emphasizes not only people in the collective sense, but also individuals in the individual meaning According to the Constitution of the People’s Republic of China, respecting and protecting the dignity and rights of persons with disabilities is the duty of the State and the whole of society, and one of the core values of the Constitution The protection system for the rights and interests of persons with disabilities in China has basically taken shape, with positive progress in the protection of the right to rehabilitation, the right to education, and the right to employment However, there are different challenges We should continue to promote the rule of law for persons with disabilities and build a more complete system for the protection of the rights and interests of persons with disabilities.展开更多
The Law on the Protection of Women’s Rights and interests has been amended twice since it was promulgated 1992,and it has formed a relatively complete legislation system together with relevant laws and regulations,ac...The Law on the Protection of Women’s Rights and interests has been amended twice since it was promulgated 1992,and it has formed a relatively complete legislation system together with relevant laws and regulations,accumulating experience of judicial application in practice.In the current proposed amendment of the Law on the Protection of Women’s Rights and interests,the main issues that should be considered are:First,the legislative purpose of this law should be reviewed to clarify the three legislative positions of the Law on Women’s Rights and interests,in terms of protection,practice and foundation.Second,it is necessary to grasp whether the text content is appropriate and rectify any defects in the existing text.Third,it should explore how to reform and implement specific systems from the micro perspective to improve the specific systems of women’s personal,property,and social rights and interests.Fourth,it should strengthen the systematic interaction with other norms at different levels and implement the principle of gender equality stipulated in the Constitution of the People’s Republic of China.Fifth,attention should be paid to the necessity of invoking the Law in judicial practice,the possibility of operation and the effectiveness of enforcement.The proposed amendment of the Law on the Protection of Women’s Rights and interests should also sum up the experience of local legislation and judicial decisions and improve the quality of judicial application of the law so that is truly responds to the practical needs and challenges of the protection of women’s rights and interests and the implementation of gender equality in the new era.展开更多
On October 27, 2001, the Standing Committee of the National People's Congress adopted a decision on revision of the People's Republic of China Trade Union Law. Guan Huai, legal advisor to the All-China Federat...On October 27, 2001, the Standing Committee of the National People's Congress adopted a decision on revision of the People's Republic of China Trade Union Law. Guan Huai, legal advisor to the All-China Federation of Trade Unions, had the following to say in an interview with the Human Rights:展开更多
The Communist Party of China has been concerned with the protection of the rights and interests of persons with disabilities since its founding.in the period of the new democratic Revolution and after the founding of ...The Communist Party of China has been concerned with the protection of the rights and interests of persons with disabilities since its founding.in the period of the new democratic Revolution and after the founding of the People’s Republic of China,it adopted a series of protective measures in various forms in line with local conditions.Since the reform and opening-up,the cause of persons with disabilities has developed in an all-around way under the leadership of the CPC.especially since the 18th national Congress of the Communist Party of China,the protection of human rights for persons with disabilities has been innovatively developed,and persons with disabilities have been truly participating in social affairs and share the country’s development gains as equal subjects of rights.The centennial history of the Party’s protection of the rights and interests of persons with disabilities shows that the CPC’s ideas of human rights protection consecutively comprise humanitarian assistance,humanitarian protection,and people-centered human rights protection.The main identity of persons with disabilities has changed from the object of protection during the revolution to the object of medical care and social welfare,and the subject of human rights.The content of protection of rights and interests has developed from survival assistance to comprehensive protection including education,rehabilitation,employment,etc.The dignity,autonomy,equality,and social participation of persons with disabilities as the subject of human rights have become increasingly prominent.展开更多
1. Introduction With China's reform and opening up, great achievements have been witnessed by all of us in the protection of human rights, the basic pursuit of which is gen- der equality. Remarkable achievements hav...1. Introduction With China's reform and opening up, great achievements have been witnessed by all of us in the protection of human rights, the basic pursuit of which is gen- der equality. Remarkable achievements have also been accomplished in the pro- tection of women's rights and interests. It has been 12 years since Macao's mann to its motherland. Over these years, Macao, under the framework of the "Basic Law" has successfully practiced the great concept of "one country, two systems,展开更多
The draft amendment to the law on the protection of the rights and interests of seniors, which was submit-ted on June 26, 2012 to the National People's Congress (NPC) Standing Committee for deliberation aroused hea...The draft amendment to the law on the protection of the rights and interests of seniors, which was submit-ted on June 26, 2012 to the National People's Congress (NPC) Standing Committee for deliberation aroused heated debate in society and also at- tracted public attention to the protection of the rights and interests of elderly people. Entrusted by the NPC, the Human Rights Research Institute at the China University of Political Science and Law and the China Law Center at Yale Law School jointly organized apanel discussion on the rights and inter- ests of elderly people from July 8 to 9, 2012, in Beijing. Representatives from the NPC Committee for Internal and Judicial Affairs, the Legislative Affairs Commission of the NPC Standing Committee,展开更多
This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor ...This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor protection, managers prefer to manage earnings through real activity manipulation rather than through accrual manipulation because accrual manipulation is more likely to draw auditors or regulators scrutiny than real decisions about pricing and production. The study findings are consistent with prediction. Despite being in economies with high investor protection, managers still have bigger discretion in managing earnings through real activities rather than accrual manipulation.展开更多
The objective of this study is to examine the effect of accounting standards and investor protection on value relevance of earnings and book value of equity among European Union countries during the years 1999-2007. T...The objective of this study is to examine the effect of accounting standards and investor protection on value relevance of earnings and book value of equity among European Union countries during the years 1999-2007. The results indicate that the adoption of International Financial Reporting Standards [IFRS] leads to improvement in value relevance, particularly on earnings. We also examine the impact of investor protection and the deviation of local accounting standards from IFRS on the effectiveness of the IFRS adoption. The results show supporting evidence for investor protection but inconclusive evidence for accounting standard deviation. However, additional analysis indicates that the countries which apparently benefit from adopting IFRS are those with high deviation of local accounting standards from IFRS and high investor protection. The findings imply that adopting IFRS alone cannot improve value relevance of accounting information, but standard setters and regulators need to strengthen their investor protection mechanisms in order to improve the quality of accounting information.展开更多
|Editorial Note|Land has become an issue of increasing social concern as demand continues to surge in the midst of economic development,urbanization and industrialization.The crux of the issue is the land regime. Chin...|Editorial Note|Land has become an issue of increasing social concern as demand continues to surge in the midst of economic development,urbanization and industrialization.The crux of the issue is the land regime. China has a unique dualistic land regime under which the land market has not been well developed.Based on a review and commentary of the existing land polices,this article elaborates on the deficiencies inherent in China’s dualistic land rights system and land market and offers policy recommendations for promoting land system reform and market development.This study will help us gain an in-depth understanding of the problems in China’s land regime.展开更多
The purpose of this paper is to investigate the relationship between investor protection, ownership structure and corporate valuation. La Porta showed that there existed a simple linear relationship between corporate ...The purpose of this paper is to investigate the relationship between investor protection, ownership structure and corporate valuation. La Porta showed that there existed a simple linear relationship between corporate valuation and the holding percentage of controlling shareholders. But recent empirical evidence does not support it. A nonlinear relationship is proved between ownership structure and corporate valuaton by relaxing the assumption of La Porta's model in this paper. There exists a positive relation between investor protection and corporate valuation. Our empirical research shows that this relation is significantly positive indeed.展开更多
Protecting the rights and interests of workers and staff members constitutes an important aspect of China's human rights protection. At the time when the country is dealing with impacts of the global financial crisis...Protecting the rights and interests of workers and staff members constitutes an important aspect of China's human rights protection. At the time when the country is dealing with impacts of the global financial crisis, the All-China Federation of Trade Unions has been working fruitfully and effectively to accelerate economic and social development and safeguard the legitimate rights and interests of workers, therefore making contributions to the protection of the rights and interests of Chinese workers. Now I would like to make a brief introduction on this subject.展开更多
Tunneling is to describe transfer resource out of the firm for benefit of their controlling shareholders. Better legal protection and stronger social norms improve minority shareholders' protection from expropriation...Tunneling is to describe transfer resource out of the firm for benefit of their controlling shareholders. Better legal protection and stronger social norms improve minority shareholders' protection from expropriation. They consequently reduce the private benefits of controlling shareholders (La Porta, 1999). This study aims to investigate tunneling in the context merger and acquisition (M&A) and to examine whether tunneling occurs only in emerging markets with poor law enforcement or whether it also occurs in developed countries. This study documents that managers are more likely to overpay target in merger and acquisition with high overlapped owner which have stakes in bidder and target firm. That overpayment, a transfer of wealth from owners of bidder's firm to overlapping owners, is a type of tunneling. This study concludes that tunneling occurs in nations not only with low investor protection, but also with high investor protection.展开更多
July 2019 Contents Preamble I.Development of the Cause of Persons with Disabilities II.Mechanisms for the Protection of Rights and Interests of Persons with Disabilities III.Health and Rehabilitation IV.Special Educat...July 2019 Contents Preamble I.Development of the Cause of Persons with Disabilities II.Mechanisms for the Protection of Rights and Interests of Persons with Disabilities III.Health and Rehabilitation IV.Special Education and Inclusive Education V.Employment and Entrepreneurship VI.Basic Life and Social Security VII.Creating an Accessible Environment and Enabling Mobility.展开更多
EDITOR'S NOTE: FoUowing are some of the stories about how migrant workers' rights and interests are protected in Zhejiang, one of the best developed province on the Chinese mainland. Through interviews with more th...EDITOR'S NOTE: FoUowing are some of the stories about how migrant workers' rights and interests are protected in Zhejiang, one of the best developed province on the Chinese mainland. Through interviews with more than 100 migrant workers in the province, we found that migrant workers there enjoy equal treatment as their counterparts registered as urban residents, and that their rights and interests are effectively protected.展开更多
EDITOR'S NOTE: Slated for September 2008, the Tenth National Congress of the Chinese Women will review the achievements the country has made over the past five years in promoting women's rights and interests and fo...EDITOR'S NOTE: Slated for September 2008, the Tenth National Congress of the Chinese Women will review the achievements the country has made over the past five years in promoting women's rights and interests and formulate the targets for the protection endeavor over the next five years. The five years since the Ninth National Congress of the Chinese Women have witnessed a constant improvement in the status of the Chinese women and in their human rights conditions. Following is a transcript of an interview given our staff reporters by Zhao Shaohua, vice-chairperson of the All-China Women's Federation (ACWF) and member of the ACWF Secretariat, on how women's rights and interests are protected in China.展开更多
Employment is fundamental in improving the livelihood of the people and social security is the source ofhuman happiness. This is how the international community protects and improves basic human rights. It is also the...Employment is fundamental in improving the livelihood of the people and social security is the source ofhuman happiness. This is how the international community protects and improves basic human rights. It is also the policy China has adopted to achieve sustainable economic and social development. Furthermore, it is clear evidence of China's respect and protection of human rights.展开更多
文摘The concept of common interests of mankind in the environmental protec-tion spurred -by the internationalized and globalized environmental problems are discussed in this paper. While making challenges for many principles and rules of international law and the traditional conception of national security, the concept does play its role in strengthening the environmental protection. However, it cannot be neglected that diflerent national interests pose an obstacle to the realization of the common interests of mankind in the envirormental protection. The article concludes that whether the concept plays its greater role in the environmental protection will depend on many factors, such as the spread of environmental awareness, the revision of the traditional conception and the balanced development of the world economy.
文摘The process of legislative protection for women’s rights and interests of the new China can be divided into two phases: The first phase is from the establishment of the People’s Republic of China to the adoption of the policy of reform and opening up to the outside
文摘Lacking of shelter and care from their children, Chinese lost only-child elderly are impoverished and their mental state compared to older people in general are more fragile and sensitive. They have even united themselves for self-help, while their efforts have been often unhelpful. Their scale has been increasingly expanding and risen to many serious social problems. Appearance of lost only-child old man people and vulnerability of protection for those elderly is mainly due to the faultiness of Birth Control Policy, lack of government finance and imperfect social security system. Chinese government should establish a mechanism to increase and maintain the value of administrative compensations, strengthen administrative pay and protection of administrative contracts, broaden administrative relief channels for the elderly, and effectively protect the pension interests of the lost only-child elderly.
文摘People under the interpretation of Chinese culture have multiple values It emphasizes not only people in the collective sense, but also individuals in the individual meaning According to the Constitution of the People’s Republic of China, respecting and protecting the dignity and rights of persons with disabilities is the duty of the State and the whole of society, and one of the core values of the Constitution The protection system for the rights and interests of persons with disabilities in China has basically taken shape, with positive progress in the protection of the right to rehabilitation, the right to education, and the right to employment However, there are different challenges We should continue to promote the rule of law for persons with disabilities and build a more complete system for the protection of the rights and interests of persons with disabilities.
文摘The Law on the Protection of Women’s Rights and interests has been amended twice since it was promulgated 1992,and it has formed a relatively complete legislation system together with relevant laws and regulations,accumulating experience of judicial application in practice.In the current proposed amendment of the Law on the Protection of Women’s Rights and interests,the main issues that should be considered are:First,the legislative purpose of this law should be reviewed to clarify the three legislative positions of the Law on Women’s Rights and interests,in terms of protection,practice and foundation.Second,it is necessary to grasp whether the text content is appropriate and rectify any defects in the existing text.Third,it should explore how to reform and implement specific systems from the micro perspective to improve the specific systems of women’s personal,property,and social rights and interests.Fourth,it should strengthen the systematic interaction with other norms at different levels and implement the principle of gender equality stipulated in the Constitution of the People’s Republic of China.Fifth,attention should be paid to the necessity of invoking the Law in judicial practice,the possibility of operation and the effectiveness of enforcement.The proposed amendment of the Law on the Protection of Women’s Rights and interests should also sum up the experience of local legislation and judicial decisions and improve the quality of judicial application of the law so that is truly responds to the practical needs and challenges of the protection of women’s rights and interests and the implementation of gender equality in the new era.
文摘On October 27, 2001, the Standing Committee of the National People's Congress adopted a decision on revision of the People's Republic of China Trade Union Law. Guan Huai, legal advisor to the All-China Federation of Trade Unions, had the following to say in an interview with the Human Rights:
基金a research result of the major planning project of Renmin University of China“History of Thoughts on Human Rights in China”(20XNLG02)
文摘The Communist Party of China has been concerned with the protection of the rights and interests of persons with disabilities since its founding.in the period of the new democratic Revolution and after the founding of the People’s Republic of China,it adopted a series of protective measures in various forms in line with local conditions.Since the reform and opening-up,the cause of persons with disabilities has developed in an all-around way under the leadership of the CPC.especially since the 18th national Congress of the Communist Party of China,the protection of human rights for persons with disabilities has been innovatively developed,and persons with disabilities have been truly participating in social affairs and share the country’s development gains as equal subjects of rights.The centennial history of the Party’s protection of the rights and interests of persons with disabilities shows that the CPC’s ideas of human rights protection consecutively comprise humanitarian assistance,humanitarian protection,and people-centered human rights protection.The main identity of persons with disabilities has changed from the object of protection during the revolution to the object of medical care and social welfare,and the subject of human rights.The content of protection of rights and interests has developed from survival assistance to comprehensive protection including education,rehabilitation,employment,etc.The dignity,autonomy,equality,and social participation of persons with disabilities as the subject of human rights have become increasingly prominent.
文摘1. Introduction With China's reform and opening up, great achievements have been witnessed by all of us in the protection of human rights, the basic pursuit of which is gen- der equality. Remarkable achievements have also been accomplished in the pro- tection of women's rights and interests. It has been 12 years since Macao's mann to its motherland. Over these years, Macao, under the framework of the "Basic Law" has successfully practiced the great concept of "one country, two systems,
文摘The draft amendment to the law on the protection of the rights and interests of seniors, which was submit-ted on June 26, 2012 to the National People's Congress (NPC) Standing Committee for deliberation aroused heated debate in society and also at- tracted public attention to the protection of the rights and interests of elderly people. Entrusted by the NPC, the Human Rights Research Institute at the China University of Political Science and Law and the China Law Center at Yale Law School jointly organized apanel discussion on the rights and inter- ests of elderly people from July 8 to 9, 2012, in Beijing. Representatives from the NPC Committee for Internal and Judicial Affairs, the Legislative Affairs Commission of the NPC Standing Committee,
文摘This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor protection, managers prefer to manage earnings through real activity manipulation rather than through accrual manipulation because accrual manipulation is more likely to draw auditors or regulators scrutiny than real decisions about pricing and production. The study findings are consistent with prediction. Despite being in economies with high investor protection, managers still have bigger discretion in managing earnings through real activities rather than accrual manipulation.
文摘The objective of this study is to examine the effect of accounting standards and investor protection on value relevance of earnings and book value of equity among European Union countries during the years 1999-2007. The results indicate that the adoption of International Financial Reporting Standards [IFRS] leads to improvement in value relevance, particularly on earnings. We also examine the impact of investor protection and the deviation of local accounting standards from IFRS on the effectiveness of the IFRS adoption. The results show supporting evidence for investor protection but inconclusive evidence for accounting standard deviation. However, additional analysis indicates that the countries which apparently benefit from adopting IFRS are those with high deviation of local accounting standards from IFRS and high investor protection. The findings imply that adopting IFRS alone cannot improve value relevance of accounting information, but standard setters and regulators need to strengthen their investor protection mechanisms in order to improve the quality of accounting information.
文摘|Editorial Note|Land has become an issue of increasing social concern as demand continues to surge in the midst of economic development,urbanization and industrialization.The crux of the issue is the land regime. China has a unique dualistic land regime under which the land market has not been well developed.Based on a review and commentary of the existing land polices,this article elaborates on the deficiencies inherent in China’s dualistic land rights system and land market and offers policy recommendations for promoting land system reform and market development.This study will help us gain an in-depth understanding of the problems in China’s land regime.
文摘The purpose of this paper is to investigate the relationship between investor protection, ownership structure and corporate valuation. La Porta showed that there existed a simple linear relationship between corporate valuation and the holding percentage of controlling shareholders. But recent empirical evidence does not support it. A nonlinear relationship is proved between ownership structure and corporate valuaton by relaxing the assumption of La Porta's model in this paper. There exists a positive relation between investor protection and corporate valuation. Our empirical research shows that this relation is significantly positive indeed.
文摘Protecting the rights and interests of workers and staff members constitutes an important aspect of China's human rights protection. At the time when the country is dealing with impacts of the global financial crisis, the All-China Federation of Trade Unions has been working fruitfully and effectively to accelerate economic and social development and safeguard the legitimate rights and interests of workers, therefore making contributions to the protection of the rights and interests of Chinese workers. Now I would like to make a brief introduction on this subject.
文摘Tunneling is to describe transfer resource out of the firm for benefit of their controlling shareholders. Better legal protection and stronger social norms improve minority shareholders' protection from expropriation. They consequently reduce the private benefits of controlling shareholders (La Porta, 1999). This study aims to investigate tunneling in the context merger and acquisition (M&A) and to examine whether tunneling occurs only in emerging markets with poor law enforcement or whether it also occurs in developed countries. This study documents that managers are more likely to overpay target in merger and acquisition with high overlapped owner which have stakes in bidder and target firm. That overpayment, a transfer of wealth from owners of bidder's firm to overlapping owners, is a type of tunneling. This study concludes that tunneling occurs in nations not only with low investor protection, but also with high investor protection.
文摘July 2019 Contents Preamble I.Development of the Cause of Persons with Disabilities II.Mechanisms for the Protection of Rights and Interests of Persons with Disabilities III.Health and Rehabilitation IV.Special Education and Inclusive Education V.Employment and Entrepreneurship VI.Basic Life and Social Security VII.Creating an Accessible Environment and Enabling Mobility.
文摘EDITOR'S NOTE: FoUowing are some of the stories about how migrant workers' rights and interests are protected in Zhejiang, one of the best developed province on the Chinese mainland. Through interviews with more than 100 migrant workers in the province, we found that migrant workers there enjoy equal treatment as their counterparts registered as urban residents, and that their rights and interests are effectively protected.
文摘EDITOR'S NOTE: Slated for September 2008, the Tenth National Congress of the Chinese Women will review the achievements the country has made over the past five years in promoting women's rights and interests and formulate the targets for the protection endeavor over the next five years. The five years since the Ninth National Congress of the Chinese Women have witnessed a constant improvement in the status of the Chinese women and in their human rights conditions. Following is a transcript of an interview given our staff reporters by Zhao Shaohua, vice-chairperson of the All-China Women's Federation (ACWF) and member of the ACWF Secretariat, on how women's rights and interests are protected in China.
文摘Employment is fundamental in improving the livelihood of the people and social security is the source ofhuman happiness. This is how the international community protects and improves basic human rights. It is also the policy China has adopted to achieve sustainable economic and social development. Furthermore, it is clear evidence of China's respect and protection of human rights.