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我国企业合规“双不起诉”完善路径研究 被引量:1
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作者 刘少军 刘梓淞 《宁波大学学报(人文科学版)》 2023年第5期121-132,共12页
“双不起诉”是指在我国合规不起诉制度试点中涌现出的检察机关对中小企业犯罪案件既放过企业,又放过个人的案件处置办法。这一做法的适用虽然取得了不错的效果,但仍伴随诸多质疑。“双不起诉”与积极一般预防理论共同关注犯罪预防的目... “双不起诉”是指在我国合规不起诉制度试点中涌现出的检察机关对中小企业犯罪案件既放过企业,又放过个人的案件处置办法。这一做法的适用虽然取得了不错的效果,但仍伴随诸多质疑。“双不起诉”与积极一般预防理论共同关注犯罪预防的目的和作用机理,顺应现代刑事法治理念的轻缓化趋势,是对当前我国就中小企业开展合规改革的回应,其自身具备推广适用的正当性和合理性。随着合规改革试点的推进,“双不起诉”作为中小企业开展整改的基础,应当以相对不起诉为适用载体,考虑到所服务的群体特性和相对不起诉“微罪不诉”的属性,对单位责任人被判处3年以下有期徒刑的经济类单位犯罪案件予以适用。且只有经涉案企业及其负责人认罪认罚,开展有效合规整改,检察机关才能根据案件情节,对企业和负责人做出“双不起诉”的决定。 展开更多
关键词 中小型企业合规 双不起诉 积极一般预防理论 相对不起诉 整改
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Competitive Advantages and Clustering of SMEs: An Analysis of Clustering Effect on Competition in Small-Scale Enterprises in Istanbul
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作者 Yildiz Yilmaz Guzey Ozlem Tasseven 《Journal of Modern Accounting and Auditing》 2011年第9期994-1003,共10页
According to Michael Porter's Diamond Model, a business cluster is defined as geographic concentration of inter-connected companies and institutions working in a common industry. In addition, clusters encompass an ar... According to Michael Porter's Diamond Model, a business cluster is defined as geographic concentration of inter-connected companies and institutions working in a common industry. In addition, clusters encompass an array of collaborating and competing services and providers that create a specialized infrastructure, which supports the cluster's industry. The economic cluster model, represents a synergy, a dynamic relationship and a network between not only the companies that comprise a cluster but also the successful partnering of the stakeholders. Today in all over the world, successful clusters have established a greater competitive advantage and wealth creation for their regions when compared to companies not in a cluster. Given this success more policy makers and regions are considering fostering cluster development as building blocks of regional economies. Research is planned and performed for understanding the clustering in SMEs (small and medium enterprises) industrial estate in Istanbul if it gives a competitive advantage to the cluster members or not. It is performed to determine and satisfy the lack of knowledge about the small and medium enterprises' issues, technologic systems, production quality standards, capacity usage ratios, interactions with other firms, habits of following the technologic improvements and clustering effects on the members. 展开更多
关键词 CLUSTERS small and medium enterprises (SMEs) CLUSTERING
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