A Brief Introduction to Standardization Education at the School of Business Administration, Zhongnan University of Economics and Law

This article briefly introduces the history, current situation and characteristics of standardization management education in the School of Business and Administration （SBA）, Zhongnan University of Economics and Law （ZUEL）. ZUEL＇s different levels of standardization education are discussed in detail, including undergraduate students, graduate students, and continuing education training for working professionals. Also ZUEL＇s teaching style, research foundation, and relative experiences in standardization education are introduced. ZUEL＇s capacity and characteristics are comprehensively shown and expected further developments in standardization education at ZUEL are provided.

Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards （IPSAS）＊ Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam

For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.

Overview about Standardization of Circular Economy in China

This essay described Circular Economy Promotion Law in China and the achievements in the pilot standardization of circular economy, presented the role of circular economy standardization system construction in China and bright up some thoughts over the development of circular economy.

No country is an island in regulating food safety:How the WTO monitors Chinese food safety laws through the Trade Policy Review Mechanism(TPRM)

Established within the framework of the World Trade Organization （WTO）, the Trade Policy Review Mechanism （TPRM） reviews periodically the trade policies of all WTO Members. The review includes many aspects of food safety regulation. China＇s trade policy is reviewed every two years. This paper analyses in detail the reviews of China＇s trade policy in 2006, 2008, 2010, 2012 and 2014. It focuses in particular on food safety laws and types of standards, alignment of domestic standards with international standards, the role of different domestic institutions, transparency and notification of food safety measures under the WTO agreements on Sanitary and Phytosanitary Measures （SPS） and on Technical Barriers to Trade （TBTAgreement）, import and export, and geographical indications （GIs）. It concludes that the WTO TPRM can contribute, within its mandate, to reform of Chinese food safety laws and improvement of food safety in China. it notes that China has already undertaken substantial reforms of its system for regulating food safety. It recommends that China should continue to participate actively in the TPRM, follow its own path with regard to alignment and learn selectively from other WTO Members.

China’s Labor Standard Legislation: Confused Reality and Unclear Future

The reasons why labor standards law has not been enacted so far include the unreadiness of entrepreneurs and enterprises as well as legislators and the market. It is a great challenge for legislators because they need to focus on the coordination of relationship between central and local labor standards legislation,on special problems of sectors or industries,on coordination of special industries and general industries. in addition to many other historical factors. The introduction of labor standards legislation must be based on a good familiarity of current situation and international labor standards,the frequent points of labor disputes in China,and the specific characteristics of different regions and industries,which is also the mission and responsibility of the legislators.

Incorporating Anglo-American Reorganization Provisions in Bankruptcy Law： A 10-year Lesson From Thailand

This paper examines the appropriateness of the adoption of Anglo-American type of reorganization provisions into national bankruptcy law using Thailand as a sample. It argues that such adoption shall be cautious. Since Thailand started to accommodate such provisions, reorganization, apparently, has limited usefulness--benefitting only large-scale debtors because it does not fit with the nature of Thai business culture, i.e., the borrowing-lending relationship and less-than-arm＇s length business connections. On average, only every one in 200 bankruptcy cases employs reorganization; the rest goes for liquidation but the average outstanding debt in reorganization is over 30 times higher than liquidation. Interestingly, the adjudication rate of reorganization is faster than those of liquidation. Debtors＇ strategic use of the law and the procedural bias are suspected. Debt restructuring led by the central bank in cooperation with commercial banks, instead, is overwhelmingly more successful, equally efficient, and effective because any ailing firm can renegotiate its borrowing contract rather easily in the low transaction cost environment. Debt restructuring outperformed reorganization roughly 800 and two times in terms of cases and debt amount respectively. Thus, the adoption of non-indigenous provisions shall be made prudently. This argument applies towards the standardization of insolvency legislation. Standardizing bankruptcy procedures shall be made carefully and national economic conditions including local business nature and uniqueness are worth examined before any enactment or amendment. Otherwise, benefits of international trade and investment would be achieved at the expense of economic efficiency.

Addition of Minority Languages to Standards of Safety Information

The necessity of adding safetyinformation which is in minority languagesinto standards is discussed.The requirementsof the WTO-TBT agreement and IECare analyzed.The relevant laws and foundationtechnology for minority languages inChina are discussed.The precedents ofstandards or technical regulations are enumerated.The conclusion is put forward thatsafety information in minority languagesshould be added into standards as soon aspossible.

Corporate Tax Differences under the New Accounting Standards

The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.

The Lynx and Hare Data of 200 Years as the Nonlinear Conserving Interaction Based on Noether’s Conservation Laws and Stability

We applied n-variable conserving nonlinear differential equations (n-CNDEs) to the population data of the 10-year cycles of Canadian lynx (1821-2016) and the snowshoe hare (1845-1921). Modeling external effects as perturbations to population dynamics, recovering and restorations from disintegrations (or extinctions), stability and survival strategies are discussed in terms of the conservation law inherent to dynamical interactions among species. The 2-variable conserving nonlinear interaction (2CNIs) is extended to 3, 4, ... n-variable conserving nonlinear interactions (n-CNIs) of species by adjusting minimum unknown parameters. The population cycle of species is a manifestation of conservation laws existing in complicated ecosystems, which is suggested from the CNDE analysis as a standard rhythm of interactions. The ecosystem is a consequence of the long history of nonlinear interactions and evolutions among life-beings and the natural environment, and the population dynamics of an ecosystem are observed as approximate CNIs. Physical analyses of the conserving quantity in nonlinear interactions would help us understand why and how they have developed. The standard rhythm found in nonlinear interactions should be considered as a manifestation of the survival strategy and the survival of the fittest to the balance of biological systems. The CNDEs and nonlinear differential equations with time-dependent coefficients would help find useful physical information on the survival of the fittest and symbiosis in an ecosystem.

著作权法上独创性概念的澄清与重释

由于个性、创造性、智力劳动等概念比较抽象,一部作品是否具有独创性通常取决于预设的私人立场。这种判定模式会不合理地损害著作权保护的预期。从我国的作品定义看,独创性是一部作品区别于其他作品的内在尺度。独创性既表明了特定作品的特有属性,又表达了与其相关的权益归属。这一内涵与著作权法的内外价值一致。依此逻辑,独创性是指作品的相对差异,并暗示作品进入市场的机会与作品价值的二分。按照相对差异标准,作者享有依照著作权法提出保护的应然权利。

可能与现实:元宇宙技术下的网络隔空性侵问题研究

元宇宙相关技术中特别是脑机接口技术的爆发式发展,使得各种网络隔空性侵行为特别是网络性交行为成为现实可能。网络隔空性侵行为的构成要素主要是行为工具(“网络社交平台类”和“远程情趣设备+网络平台”类)、性接触程度(五级)和行为类型(五类)。目前现行刑法对网络隔空性侵行为只能以猥亵类犯罪规制,无法适用强奸罪和负有照护职责人员性侵罪。反思现行刑法对性侵犯罪的规制体系,提出以“性器插入—被插入中心论”的观点来划分性交行为和猥亵行为的界限,建议扩大强奸罪和负有照护职责人员性侵罪的行为对象范围,改强奸罪为强制性交罪。通过构建新的性侵犯罪刑法规制体系,以应对元宇宙技术下各种复杂的网络隔空性侵行为的出现,并以此为契机推动性侵犯罪国际标准的构建。

《刑法修正案(十二)》行贿犯罪的立法修订及其适用

行贿犯罪的刑事立法经历了逐渐完善的过程,《刑法修正案(十二)》对行贿犯罪的立法修订也是这一过程的体现。《刑法修正案(十二)》对行贿犯罪的修订集中于刑罚层面,说明刑事立法并不以单纯的犯罪圈扩张为己任,刑罚完善与犯罪治理具有密切关联。行贿犯罪的立法修订有助于改变“重受贿轻行贿”的格局,尽力修复刑罚需求的体系协调性,注重情节对刑罚的调节功能。《刑法修正案(十二)》明确列举的从重情节提供了量刑裁决的合法性依据,但是也为规范适用留下了诸多困惑,需要立足立法规定及其刑事法治原则进行教义展开,确保罪刑法定原则司法化的精准实现,防范泛化蔓延或者随意适用带来的刑罚失衡问题。

论我国可分离性标准的重塑

美国法中的可分离性标准是立法政策选择的结果,本质上是一项事实命题。我国司法实践中的可分离性标准借鉴自美国立法,但由于缺乏实体法依据,其被视为思想/表达二分法的自然推论加以适用,这决定了我国的可分离性标准在本质上有别于美国,是一项价值命题。司法实践对这一差异的忽视导致可分离性标准在我国的适用出现了判断困境、逻辑矛盾以及功能异化等问题。对此,应当明确可分离性标准的价值命题属性,并基于著作权法平衡激励创造与保留进入之要求,以公平和效率为价值取向重塑我国的可分离性标准。具体制度构建方面,将可分离性标准定位为权利范围的限定准则,根据实用艺术品艺术性表达部分的可替代程度之高低适用不同类别的保护模式。

《刑法修正案 (十二)》修正内容之规范解读与思考

《刑法修正案(十二)》的内容主要涉及贿赂犯罪和民营企业内部人员背信犯罪两个方面。相关背信犯罪的犯罪主体由公领域(国有单位工作人员)向私领域(民营企业内部人员)延伸。对于相同或者相似的背信行为,我们不能仅因为受损企业所有权性质的不同而对相关行为作刑法上的区别对待。《刑法修正案(十二)》在非法经营同类营业罪等背信犯罪中对不同犯罪主体实施相同背信行为的规制体现了横向对称立法方式。《刑法修正案(十二)》调整单位受贿罪等贿赂犯罪的法定刑,体现了纵向对称立法方式。修正条文增加的全新罪状不能溯及既往,调整个罪法定刑等内容在特定情况下可以溯及既往。“司法消极”根本无法消除“立法积极”所引发的法律后果。在保护法益与保障人权之间不断寻求动态平衡的同时,应当在修正刑法条文时继续反思非对称性立法等问题。

页岩气开发过程水资源管理及水环境保护对策探讨

水力压裂和水平钻井技术是页岩气高效经济开采的关键,随着页岩气大规模商业性开发,会带来水资源大量消耗、地表水与地下水污染风险等水环境问题,可能造成页岩气开发区域内水环境影响。为此,本文系统对比研究了中国、美国、加拿大的页岩气开发水资源管理、水环境保护、监管制度相关的环保法规与标准规范,在借鉴北美页岩气开发的环保经验基础上,结合我国页岩气开发过程面临的水资源管理问题,以及国内页岩气企业在水管理中的实践经验,分别从取水用水、废水处置、水污染预防和控制三个方向提出水资源管理及水环境保护措施建议,目的在于促进页岩气企业规范水资源保护措施,改进清洁生产工艺、采用先进的技术与设备、不断改善管理水平,源头削减新鲜水消耗,减少处置风险,提高水资源循环利用效率,最大限度缓解页岩气开发中的用水问题。

学位授予中非学术标准的界分与适用——兼议《学位法》关于非学术标准的规定

随着学位制度的深入推进以及《学位法》的出台,学位授予非学术标准引发了新的理论问题与实务争议。从学位的社会价值、历史经验、道德期许、权利义务统一及国际惯例来看,学位授予考察除了学位申请人学术水平和实践能力等学术标准外,还应当包含政治标准、品行标准等在内的诸多非学术标准。学位授予非学术标准在适用中应当注意适用对象、方式和范围等现实问题,为完善《学位法》、出台相关配套规定以及编纂教育法典提供建设性意见。

国际法适用中的双重标准问题研究

双重标准和例外论是国际法中的重要议题。尽管国际法的普遍适用得到广泛认同,但某些西方国家在国际事务中以自身利益为中心,将自己的标准和意志强加于他国,对自身和盟友采取宽松的政策,而对其他国家则采取严格的标准。这种做法破坏了国际法的公平性和一致性,对国际法治产生负面影响。国际法中的双重标准与选择性适用问题涉及国家利益、意识形态偏见、政治动机和地缘政治考虑等多个因素。关于双重标准的讨论往往涉及对虚伪以及国际法秩序的公平性的争论。本文旨在对国际法中的双重标准实践进行实证研究,并揭示其背后的潜在问题。历史上,国际法在很多时候是为西方国家利益服务的。当前,西方国家在国际法中频繁采取双重标准的做法,不仅损害国际法治,也扰乱国际秩序。这表明正确认识与及时解决国际法中双重标准问题的重要性。

Predictive Elastoplastic Damage Constitutive Law: Establishment of Equivalence Relation between Intrinsic and Extrinsic Material Parameters

The purpose of the current work is the development and application of a new identification method of material parameters of elastoplastic damage constitutive model under large strains. A relationship relating the intrinsic and extrinsic parameters of a reference material is built and transformed in equivalence relation. Extrinsic parameters concern the shape of their experimental tensile force/elongation curve, however, intrinsic parameters deal with Swift hardening law coupled with an isotropic damage variable. The relationship is carried out from a statistical characterization of a material reference (standard-steel E24). It based on multiple linear regression of a data set obtained according to a full factor design of numerical simulations of mechanical tensile tests. All materials satisfying this equivalence relation belong to the same equivalence class. This is motivated by observing that gathered materials must behave somewhat like the reference material. The material parameters can be immediately identified by only one task by running the found relationship. The current method facilitates the identification procedure and offers a substantial savings in CPU time. However it just needs only one simulation for the identification of similar behavior instead of the few hundred required when using other methods.

基于合规标准的政府合规管理体系构建路径初探

合规管理是推进全面依法治国的重要组成部分,是落实习近平法治思想的生动实践,也是营造高质量发展法治环境的有力抓手,能够为构建合规政府提供有效路径。本文分析了我国政府合规管理的现状与问题,对合规及政府合规的定义与内涵进行了阐释,概述了对GB/T 35770—2022/ISO 37301:2021《合规管理体系要求及使用指南》标准的认知、适用、应用领域及主要内容。针对我国官员腐败问题、依法行政能力弱、决策程序规范化程度低及行政监督制约机制不健全等问题,提出通过标准化落实加强政府合规管理的建议,一是政府部门基于合规标准建立合规管理体系;二是政府部门制定统一的监管标准;三是政府部门形成尽职免责的激励机制保护公务人员。

我国刑法死刑适用标准的体系解释——兼与冯军教授商榷

“死刑适用标准”的把握依赖于对罪行极其严重的“罪行”、罪行极其严重的“极其严重”、“必须立即执行”与“不是必须立即执行”等问题的正确理解。而冯军教授针对上述问题的阐释有悖于刑法教义学所倡导的体系解释。从体系解释出发,“罪行”应仅仅指行为的客观危害,而不应包括行为人的主观恶性;“极其严重”应指犯罪性质特别严重的犯罪行为造成了极其严重的结果(后果);“必须立即执行”应包括两种情形:一是犯罪分子所犯罪行符合“极其严重”的基本标准,且具有从重处罚量刑情节,或者犯罪人的主观恶性明显严重;二是犯罪分子所犯罪行已经超过“极其严重”的基本标准,且不具备从宽处罚量刑情节,或者犯罪人的主观恶性并非明显较轻。“不是必须立即执行”应包括三种情形:一是犯罪分子所犯罪行刚刚达到“极其严重”的基本标准;二是犯罪分子主观恶性明显较轻;三是犯罪分子具有法定应当从宽处罚的量刑情节或者具有特定范围的酌定从宽处罚量刑情节。