Promotion of a model of the criminal law of public order represents an important point of reflection in criminal law doctrine. Public order, as a juridical good, has many predispositions to be exposed to criminal acti...Promotion of a model of the criminal law of public order represents an important point of reflection in criminal law doctrine. Public order, as a juridical good, has many predispositions to be exposed to criminal activity, and in this point of view, its special protection through criminal law norms constitutes a major concern of criminal legislation objectives. Criminal legislation （as a regulatory and modifying tool within society） is an intelligent social product It is a concrete expression of the important contribution of society in ensuring qualitative and quantitative relations of the model of public order. The latter finds expression as the object of a subjective right, which cannot be divided from the affirmation made by criminal legislation as a primary juridical good. In this context, the model of public order is associated with that of protection of general interest, in the subjective sense of the right to punish （ius puniendO, implemented by state authorities. In their universal meaning, all criminal offences in one way or another affect the normal functioning of public order, but terrorist acts can violate or impinge upon public order more closely and specifically. While affecting the designated model of public order, terrorist crimes put in question the architecture of the rule of law. In response to the mechanisms of terrorist offences, two main criminalization techniques are elaborated： （1） the classical technique of criminalization; and （2] the enumerative technique of criminalization. Criminal sanctions, by which the repression of this criminal vector is carried out, aim at ensuring not only the survival of human society, but also its cardinal values and interests, as well as the technical and scientific progress.展开更多
Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to r...Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as ＂ground-breaking＂ public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a ＂developing＂ nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.展开更多
文摘Promotion of a model of the criminal law of public order represents an important point of reflection in criminal law doctrine. Public order, as a juridical good, has many predispositions to be exposed to criminal activity, and in this point of view, its special protection through criminal law norms constitutes a major concern of criminal legislation objectives. Criminal legislation （as a regulatory and modifying tool within society） is an intelligent social product It is a concrete expression of the important contribution of society in ensuring qualitative and quantitative relations of the model of public order. The latter finds expression as the object of a subjective right, which cannot be divided from the affirmation made by criminal legislation as a primary juridical good. In this context, the model of public order is associated with that of protection of general interest, in the subjective sense of the right to punish （ius puniendO, implemented by state authorities. In their universal meaning, all criminal offences in one way or another affect the normal functioning of public order, but terrorist acts can violate or impinge upon public order more closely and specifically. While affecting the designated model of public order, terrorist crimes put in question the architecture of the rule of law. In response to the mechanisms of terrorist offences, two main criminalization techniques are elaborated： （1） the classical technique of criminalization; and （2] the enumerative technique of criminalization. Criminal sanctions, by which the repression of this criminal vector is carried out, aim at ensuring not only the survival of human society, but also its cardinal values and interests, as well as the technical and scientific progress.
文摘Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as ＂ground-breaking＂ public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a ＂developing＂ nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.
