At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, ＂To fully implement th...At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, ＂To fully implement the Constitution is the primary task and the basic work in building a socialist nation ruled by law.＂ He also said, ＂A country ruled by law should be first ruled by the Constitution, and lawful governance should be based on the Constitution.＂展开更多
I. A Review of China＇s Judicial Protection for Human Rights To effectively protect human rights, a country needs to specify in its laws a complete series of basic rights its citizens shall enjoy. Meanwhile, the lega...I. A Review of China＇s Judicial Protection for Human Rights To effectively protect human rights, a country needs to specify in its laws a complete series of basic rights its citizens shall enjoy. Meanwhile, the legal rights for an individual citizen would be meaningless even though such rights are prescribed in laws if, when the person＇s rights are infringed upon, he or she has no access to judicial relief. Administration of justice is the last resort, in fact the most effective, means.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
According to the drought and waterlogging disaster statistics over the last 30 years (1950-1979), the annual average area suffering from drought was about 300 million mu (1 mu= 1/ 15 ha) in the whole country, among wh...According to the drought and waterlogging disaster statistics over the last 30 years (1950-1979), the annual average area suffering from drought was about 300 million mu (1 mu= 1/ 15 ha) in the whole country, among which about 100 million mu were disastrous areas where the output reduced more than 30%. and the annual lost grains totalled about 5 billion kg. The waterlogging disaster was less than drought disaster. The area suffering from waterlogging was about 100 million mu, among which 60 million mu were disastrous. Drought and waterlogging disasters affect directly the development of the national economy. So it is important to study drought and waterlogging variations, especially the drought and waterlogging variation laws of the areas where the disasters frequently occur.The historical literatures and recent observation data reveal the fact that there existed drought and waterlogging variations. For example, the occurrence frequency of the outstanding and severe drought years in north China is展开更多
The leaders of the Meiji Restoration believed in their master, Yoshida Shoin （吉田松陰）, who claimed that in order for the islands of Japan not to be a colony of the powerful Western states, Japan had to conquer nea...The leaders of the Meiji Restoration believed in their master, Yoshida Shoin （吉田松陰）, who claimed that in order for the islands of Japan not to be a colony of the powerful Western states, Japan had to conquer nearby countries. This led to Japan’s invasion of the Ryukyu Islands, Taiwan, Korea, and Manchuria, which ultimately led to the Manchurian Incident of 1931, the Sino-Japanese War, and the Pacific War. Surprisingly, the subject and the timing of each and every one of these acts of war were in the same order of Yoshida Shoin’s proposal on preoccupancy. The Sino-Japanese war of 1894 was romanticized as clearing the barbaric culture by civilization, and the Russo-Japanese war of 1904 was romanticized as the realization of Eastern Peace. However, Japanese policies of aggressions were first deemed illegal by international law during the 1931 Manchurian Incident by the investigations of the League of Nations. The Japanese Empire received the recommendation by the League of Nations to restore to original state, but declined and exited from the League of Nations. Following their exit, they started the Sino-Japanese War and the Pacific War and eventually lost in 1945. The goal of the San Francisco Peace Treaty of 1951 was to punish Japan’s aggressions. However, as the Cold War between the East and the West started to arise in 1948, the punishment was eased, and their punishment for the aggressions on the Ryukyu Islands, Taiwan, and Korea was nearly unasked for. This paper examines the issues of the San Francisco Peace Treaty in the views of the international law of the League of Nations, established by Manley O. Hudson of Harvard University and others in U.S. academia and judiciary.展开更多
文摘At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, ＂To fully implement the Constitution is the primary task and the basic work in building a socialist nation ruled by law.＂ He also said, ＂A country ruled by law should be first ruled by the Constitution, and lawful governance should be based on the Constitution.＂
文摘I. A Review of China＇s Judicial Protection for Human Rights To effectively protect human rights, a country needs to specify in its laws a complete series of basic rights its citizens shall enjoy. Meanwhile, the legal rights for an individual citizen would be meaningless even though such rights are prescribed in laws if, when the person＇s rights are infringed upon, he or she has no access to judicial relief. Administration of justice is the last resort, in fact the most effective, means.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
文摘According to the drought and waterlogging disaster statistics over the last 30 years (1950-1979), the annual average area suffering from drought was about 300 million mu (1 mu= 1/ 15 ha) in the whole country, among which about 100 million mu were disastrous areas where the output reduced more than 30%. and the annual lost grains totalled about 5 billion kg. The waterlogging disaster was less than drought disaster. The area suffering from waterlogging was about 100 million mu, among which 60 million mu were disastrous. Drought and waterlogging disasters affect directly the development of the national economy. So it is important to study drought and waterlogging variations, especially the drought and waterlogging variation laws of the areas where the disasters frequently occur.The historical literatures and recent observation data reveal the fact that there existed drought and waterlogging variations. For example, the occurrence frequency of the outstanding and severe drought years in north China is
文摘The leaders of the Meiji Restoration believed in their master, Yoshida Shoin （吉田松陰）, who claimed that in order for the islands of Japan not to be a colony of the powerful Western states, Japan had to conquer nearby countries. This led to Japan’s invasion of the Ryukyu Islands, Taiwan, Korea, and Manchuria, which ultimately led to the Manchurian Incident of 1931, the Sino-Japanese War, and the Pacific War. Surprisingly, the subject and the timing of each and every one of these acts of war were in the same order of Yoshida Shoin’s proposal on preoccupancy. The Sino-Japanese war of 1894 was romanticized as clearing the barbaric culture by civilization, and the Russo-Japanese war of 1904 was romanticized as the realization of Eastern Peace. However, Japanese policies of aggressions were first deemed illegal by international law during the 1931 Manchurian Incident by the investigations of the League of Nations. The Japanese Empire received the recommendation by the League of Nations to restore to original state, but declined and exited from the League of Nations. Following their exit, they started the Sino-Japanese War and the Pacific War and eventually lost in 1945. The goal of the San Francisco Peace Treaty of 1951 was to punish Japan’s aggressions. However, as the Cold War between the East and the West started to arise in 1948, the punishment was eased, and their punishment for the aggressions on the Ryukyu Islands, Taiwan, and Korea was nearly unasked for. This paper examines the issues of the San Francisco Peace Treaty in the views of the international law of the League of Nations, established by Manley O. Hudson of Harvard University and others in U.S. academia and judiciary.
