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数据犯罪的教义学限缩:基于数据使用权法益的证立
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作者 阎二鹏 马光远 《北方法学》 2024年第4期111-126,共16页
由于法益认知偏差,数据犯罪司法适用出现“膨胀化”现象。应重新检讨现有的数据犯罪法益观:解释论上的内容依附型法益观缺乏实定法依据;数据秩序型法益观及其所衍生的“数据三性”法益内涵,或违背数据流动的物本逻辑基础,或误解了“数... 由于法益认知偏差,数据犯罪司法适用出现“膨胀化”现象。应重新检讨现有的数据犯罪法益观:解释论上的内容依附型法益观缺乏实定法依据;数据秩序型法益观及其所衍生的“数据三性”法益内涵,或违背数据流动的物本逻辑基础,或误解了“数据三性”的真实内涵而自相矛盾。相比之下,数据使用权法益指向数据流动最关键环节,具有事实基础,而与计算机犯罪的亲缘性也使其具有规范依据,且相较秩序法益的定性另有限制入罪范围和区分数据犯罪与传统犯罪数据化的理论功能。数据使用权的基本内涵是其相对于“数据法益”的独立性,以及基于权限的等级性、共享的非排他性而引申的两种法益类型:《刑法》第285条第2款获取型数据犯罪体现的是数据专属使用权法益;《刑法》第286条第2款妨害型数据犯罪则体现数据共同使用权法益。基于此细分类型可确定非法获取计算机信息系统数据罪的危险犯属性及对象范围,亦可确定破坏计算机信息系统罪的结果犯属性,并体系化地解释《刑法》第286条第1、2、3款的效果要件。 展开更多
关键词 获取型数据犯罪 妨害型数据犯罪 数据使用权法
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租赁会计准则问题研究——对IASB准则征求意见稿的分析 被引量:9
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作者 刘红兵 胡智超 《财会月刊(中)》 2011年第7期19-21,共3页
本文分析了《租赁会计准则征求意见稿》的提出背景,主要从租赁分类、承租人和出租人会计处理原则的角度与现行租赁会计进行对比分析两者的差异,分析其优缺点和其实施可能对我国产生的影响,结论认为《租赁(征求意见稿)》现阶段不符合我... 本文分析了《租赁会计准则征求意见稿》的提出背景,主要从租赁分类、承租人和出租人会计处理原则的角度与现行租赁会计进行对比分析两者的差异,分析其优缺点和其实施可能对我国产生的影响,结论认为《租赁(征求意见稿)》现阶段不符合我国国情,应该保持慎重趋同。 展开更多
关键词 租赁会计准则 使用权法 履约义务 终止确认
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国际租赁准则修订动向及其对租赁业的影响 被引量:2
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作者 戚晓丽 《商业会计》 2014年第13期25-28,共4页
国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)先后于2010年、2013年两次共同发布了《征求意见稿——租赁》,本文在阐述租赁准则主要变化的基础上,分析了租赁准则改革对我国租赁业的影响,并在国际趋同的大前提下,根据我国国... 国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)先后于2010年、2013年两次共同发布了《征求意见稿——租赁》,本文在阐述租赁准则主要变化的基础上,分析了租赁准则改革对我国租赁业的影响,并在国际趋同的大前提下,根据我国国情提出相关政策建议。 展开更多
关键词 两租合一 使用权法 比较租赁业
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Analysis of anthropogenic aluminum cycle in China 被引量:4
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作者 岳强 王鹤鸣 +1 位作者 陆钟武 智升科 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2014年第4期1134-1144,共11页
Anthropogenic aluminum cycle in China was analyzed by the aluminum flow diagram based on the life cycle of aluminum products. The whole anthropogenic aluminum cycle consists of four stages: alumina and aluminum produ... Anthropogenic aluminum cycle in China was analyzed by the aluminum flow diagram based on the life cycle of aluminum products. The whole anthropogenic aluminum cycle consists of four stages: alumina and aluminum production, fabrication and manufacture, use and reclamation. Based on the investigation on the 2003-2007 aluminum cycles in China, a number of changes can be found. For instance, resources self-support ratio (RSR) in alumina production dropped from 95.42%to 55.50%, while RSR in the aluminum production increased from 52.45%to 79.25%. However, RSR in the Chinese aluminum industry leveled off at 50%in the period of 2003-2007. The respective use ratios of domestic and imported aluminum scrap in the aluminum industry of 2007 were 5.38% and 9.40%. In contrast, both the net imported Al-containing resources and the lost quantity of Al-containing materials in aluminum cycle increased during the same period, as well as the net increased quantity of Al-containing materials in social stock and recycled Al-scrap. Proposals for promoting aluminum cycle were put forward. The import/export policy and reducing the loss of Al-containing materials for the aluminum industry in China in the future were discussed. 展开更多
关键词 ANTHROPOGENIC aluminum cycle in China SFA weighted average method average use life
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Tenure of Urban Land: Structure, Form and Transformation in Ribeirao Preto, Brazil
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作者 Ivone Salgado Dirceu Piccinato Junior 《Journal of Civil Engineering and Architecture》 2016年第1期108-121,共14页
The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, wit... The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, with special attention to the city of Ribeirao Preto. The concession of lands to the Catholic Church was a recurring practice in Brazil during the colonial and imperial periods, when the cities were being established. As these lands were intended for the formation of patrimonial goods to show the devotion of the residents to a Catholic saint, the lands were not allowed to be commercialized. The tenure reveals a relation in which there is an owner--the landlord--who has direct control of the urban land. This owner allows another--the leaseholder--the useful domain of the land, thus giving the latter the right to use the land, the obligation to pay an annual tax and the responsibility to give the owner a percentage of the sales generated from the land. In 1845, farmers donated a tract of land to be used to glorify Silo Sebastiao. This land is now the city of Ribeirao Preto, and it is this conjuncture that defined the structure and the transformation of the original urban form of the current city. 展开更多
关键词 TENURE emphyteusis urban land Catholic Church urban morphology concession of lands.
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