Based on a representative survey on crime prevention,this paper studies how personal values are related to persons’acceptance of legal norms(LNA).We here take a closer look at these relations than previous research.O...Based on a representative survey on crime prevention,this paper studies how personal values are related to persons’acceptance of legal norms(LNA).We here take a closer look at these relations than previous research.Offenses,in particular,are classified into different offense types,and the persons’ratings are studied both as observed and as individually centered data.It is found that conservation-oriented persons give higher and less differentiated badness ratings to all offenses than persons striving for hedonism and stimulation.The correlational structure of basic personal values and norm acceptance ratings for 14 different offenses,when represented via multidimensional scaling,exhibits that conservation orientation becomes a better predictor of LNA of all offense types if it is augmented by an additional value,peace of mind.When looking at centered ratings(i.e.,controlling for each person’s mean ratings),social values become the best predictors of offenses such as tax evasion,benefits fraud,or taking bribes.Statements on the impact of personal values on general norm acceptance should,therefore,be replaced with more differentiated relations on how particular values are related to people’s attitudes towards particular offenses.展开更多
It's necessary to legalize political participation in contemporary China because of its value in protecting human rights in terms of function and value. That is, the legalization of political participation aims to pr...It's necessary to legalize political participation in contemporary China because of its value in protecting human rights in terms of function and value. That is, the legalization of political participation aims to promote human rights protec- tion. What's more, the legalization of political participation in contemporary China and the maturity of the pro- motion of interest coordination and the rule of law, also show the great development of democracy and politi- cal stability in China.展开更多
Legal research methods refer to a general term for disciplined and systematic procedures, approaches, means, techniques, and models used by researchers to acquire novel and reliable legal knowledge. Several theoretica...Legal research methods refer to a general term for disciplined and systematic procedures, approaches, means, techniques, and models used by researchers to acquire novel and reliable legal knowledge. Several theoretical debates on the originality of legal research methods go on as follows: Is one legal research method superior to another? Do legal research methods aim for methodological independence? Are legal research methods objective or subjective? Influenced by scientism, positivism is usually considered to be the only reasonable research method, but since law is different from science, only using positivist research approaches is insufficient for solving legal problems. Strictly speaking, a method that is appropriate for the research subject is a reasonable method. As one of the humanities and social sciences, law has similarities with other disciplines in terms of the scope of research;therefore, its research methods could be borrowed from other disciplines. However, law cannot ignore the development of its own unique research methods while retaining its advantages. Legal research methods are supposed to be objective because they should follow scientific standards and have objective arguments, but inevitably, legal research would be subjective and full of value judgments since it means subjective and creative activities of researchers. Of course, the choice of values should preferably be made in the context of value-freeness to ensure the organic combination of value-freeness and value judgment.展开更多
This paper aims to examine whether or not the adoption of fair value accounting (FVA) has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal insti...This paper aims to examine whether or not the adoption of fair value accounting (FVA) has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards (IFRS), this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks' loan loss provisions (LLP) and earnings before provisions and tax (EBPT) becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.展开更多
Valid as folk law,Ming Bai document is the code of conduct for the villagers,which is applied in Danjiang T own,Langde T own and Wangfeng T ownship in Leishan county,Qiandongnan Miao and Dong autonomous prefecture in ...Valid as folk law,Ming Bai document is the code of conduct for the villagers,which is applied in Danjiang T own,Langde T own and Wangfeng T ownship in Leishan county,Qiandongnan Miao and Dong autonomous prefecture in Guizhou province.It refers to comprehensive administration,safety construction,safety production,fire fighting,traffic safety,prohibition of opium,fire protection of forest,family plan,and traditional festival etc. Mostly they are posted on the conspicuous wooden buildings and bricks wall of villages,Ming Bai document plays an irreplaceable role in adjusting local social relations. Moreover,its legal culture and the value of legal sociology are worthy of having a discussion and research.展开更多
The fine family values incorporated into China's Civil Code can effectively resolve the contradiction between the Marriage and Family Law's specific socialization requirements and the relatively insufficient s...The fine family values incorporated into China's Civil Code can effectively resolve the contradiction between the Marriage and Family Law's specific socialization requirements and the relatively insufficient socialization theypresent after they have been incorporated into the Civil Code of the People's Republic of China.The fine family values clauses can reflect the ethics of Marriage and Family Law by introducing the family's subject position in identity law,by specifying the scope and source of public order for judging behavior legitimacy in family relations,and by checking and balancing the tendency of turning Marriage and Family Law into Property Law.The clauses'normative effect includes the organizational effect aimed at regulating family power,social power and state power,and the advisory effect for promoting moral education.However,its core lies in its behavior normative effect for guiding the judicial process and its adjudicative normative effect.In terms of specific application,we should focus on realizing the normative function of the fine family values clauses.This function includes proving the relationship between a guardian's“lack of control and education”and external damage caused by family members,balancing family stability and personal freedom value,1limiting seeking improper property interests by means of identity behavior and creating independent legal interests.展开更多
文摘Based on a representative survey on crime prevention,this paper studies how personal values are related to persons’acceptance of legal norms(LNA).We here take a closer look at these relations than previous research.Offenses,in particular,are classified into different offense types,and the persons’ratings are studied both as observed and as individually centered data.It is found that conservation-oriented persons give higher and less differentiated badness ratings to all offenses than persons striving for hedonism and stimulation.The correlational structure of basic personal values and norm acceptance ratings for 14 different offenses,when represented via multidimensional scaling,exhibits that conservation orientation becomes a better predictor of LNA of all offense types if it is augmented by an additional value,peace of mind.When looking at centered ratings(i.e.,controlling for each person’s mean ratings),social values become the best predictors of offenses such as tax evasion,benefits fraud,or taking bribes.Statements on the impact of personal values on general norm acceptance should,therefore,be replaced with more differentiated relations on how particular values are related to people’s attitudes towards particular offenses.
文摘It's necessary to legalize political participation in contemporary China because of its value in protecting human rights in terms of function and value. That is, the legalization of political participation aims to promote human rights protec- tion. What's more, the legalization of political participation in contemporary China and the maturity of the pro- motion of interest coordination and the rule of law, also show the great development of democracy and politi- cal stability in China.
基金supported by the Major Program of the National Social Science Foundation,"Research on Improving the System of Rule-of-Law Guarantee for Social Fairness and Justice"(No.20AZD028).
文摘Legal research methods refer to a general term for disciplined and systematic procedures, approaches, means, techniques, and models used by researchers to acquire novel and reliable legal knowledge. Several theoretical debates on the originality of legal research methods go on as follows: Is one legal research method superior to another? Do legal research methods aim for methodological independence? Are legal research methods objective or subjective? Influenced by scientism, positivism is usually considered to be the only reasonable research method, but since law is different from science, only using positivist research approaches is insufficient for solving legal problems. Strictly speaking, a method that is appropriate for the research subject is a reasonable method. As one of the humanities and social sciences, law has similarities with other disciplines in terms of the scope of research;therefore, its research methods could be borrowed from other disciplines. However, law cannot ignore the development of its own unique research methods while retaining its advantages. Legal research methods are supposed to be objective because they should follow scientific standards and have objective arguments, but inevitably, legal research would be subjective and full of value judgments since it means subjective and creative activities of researchers. Of course, the choice of values should preferably be made in the context of value-freeness to ensure the organic combination of value-freeness and value judgment.
文摘This paper aims to examine whether or not the adoption of fair value accounting (FVA) has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards (IFRS), this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks' loan loss provisions (LLP) and earnings before provisions and tax (EBPT) becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.
基金the Li Jianjun presided over Kong Xuechang tender “Yangming culture and modern social governance”(KXT ZD201507)Sub-topics “Yangming culture and the rule of law social construction research” part of the research results
文摘Valid as folk law,Ming Bai document is the code of conduct for the villagers,which is applied in Danjiang T own,Langde T own and Wangfeng T ownship in Leishan county,Qiandongnan Miao and Dong autonomous prefecture in Guizhou province.It refers to comprehensive administration,safety construction,safety production,fire fighting,traffic safety,prohibition of opium,fire protection of forest,family plan,and traditional festival etc. Mostly they are posted on the conspicuous wooden buildings and bricks wall of villages,Ming Bai document plays an irreplaceable role in adjusting local social relations. Moreover,its legal culture and the value of legal sociology are worthy of having a discussion and research.
文摘The fine family values incorporated into China's Civil Code can effectively resolve the contradiction between the Marriage and Family Law's specific socialization requirements and the relatively insufficient socialization theypresent after they have been incorporated into the Civil Code of the People's Republic of China.The fine family values clauses can reflect the ethics of Marriage and Family Law by introducing the family's subject position in identity law,by specifying the scope and source of public order for judging behavior legitimacy in family relations,and by checking and balancing the tendency of turning Marriage and Family Law into Property Law.The clauses'normative effect includes the organizational effect aimed at regulating family power,social power and state power,and the advisory effect for promoting moral education.However,its core lies in its behavior normative effect for guiding the judicial process and its adjudicative normative effect.In terms of specific application,we should focus on realizing the normative function of the fine family values clauses.This function includes proving the relationship between a guardian's“lack of control and education”and external damage caused by family members,balancing family stability and personal freedom value,1limiting seeking improper property interests by means of identity behavior and creating independent legal interests.