Contrary to the approach in judicial practice,Paragraph 1,Article 153,of the Civil Code of the People’s Republic of China,as a rule of invalidity for violating mandatory provisions,does not adopt a dichotomy towards ...Contrary to the approach in judicial practice,Paragraph 1,Article 153,of the Civil Code of the People’s Republic of China,as a rule of invalidity for violating mandatory provisions,does not adopt a dichotomy towards mandatory provisions with effectiveness and administrative characteristics,yet it maintains the legislative philosophy of differentiation.It leaves unspecified whether mandatory provisions that do not explicitly render a juristic act invalid impact the act’s validity,entrusting this determination to the discretion of judges on a case-by-case basis.When judges,under the authority of Paragraph 1,Article 153 of the Civil Code,explore the normative intent of mandatory provisions to assess their effect on the validity of juristic acts,they should engage in legal policy analysis centered on consequence-based argumentation to overcome the limitations of norm typological analysis.This analysis employs a reasoning model predicated on the normative purpose,utilizing a consequencefocused interpretative approach for formulating and arguing propositions of rules applicable to pending cases,thereby arriving at case-specific conclusions.Since the invalidation of juristic acts serves as an auxiliary regulatory tool for the state economy and society,a consequence-oriented interpretation needs to be based on the idea of mutual instrumentalization of public and private laws.This entails predicting the outcomes of negating the validity of a juristic act in industrial regulatory scenarios and assessing these outcomes within the framework of public and private regulatory instruments.展开更多
In the context of the codification of China's Civil Code, the academic consensus has been to make commercial legislation systematic and establish commercial norms with proper legislative expression. Many direct an...In the context of the codification of China's Civil Code, the academic consensus has been to make commercial legislation systematic and establish commercial norms with proper legislative expression. Many direct and indirect commercial norms in General Provisions of the Civil Law provide evidence that civil law has been turned into commercial law. However, a general overview shows that the absence of related norms, including agency in duty, reveals that General Provisions of the Civil Law is lacking commercial law's characteristics. In addition to the Civil Code, using General Rules of Commercial Law is a relatively reasonable choice for commercial legislative arrangements, such as norms in relation to agency in duty. Taking commercial agency as an example, legislators should adopt problem-oriented and limited systematic patterns of "residue law" instead of unified patterns of codification.展开更多
Sustainable development requires overcoming opportunist behavior of economic entities towards environmental compartments.Another form of opportunist behavior is revealed in fraudulent financial reporting.The research ...Sustainable development requires overcoming opportunist behavior of economic entities towards environmental compartments.Another form of opportunist behavior is revealed in fraudulent financial reporting.The research objective is statistical comparison of environmental law violation against accounting abuses by Russian enterprises.A research hypothesis is put forward that companies,that violated environmental law,prepare financial reporting mostly incorrectly.An exploratory sampling from the economic entities of Russia,that violated environmental law in the course of various activities,was formed.Financial reporting of the sampling companies was analyzed by virtue of the authorial probit regression model,making it possible to reveal accounting misstatements,both overreporting and underreporting.The obtained results make it possible to assess the interrelations between the environmental law violations and financial reporting.展开更多
文摘Contrary to the approach in judicial practice,Paragraph 1,Article 153,of the Civil Code of the People’s Republic of China,as a rule of invalidity for violating mandatory provisions,does not adopt a dichotomy towards mandatory provisions with effectiveness and administrative characteristics,yet it maintains the legislative philosophy of differentiation.It leaves unspecified whether mandatory provisions that do not explicitly render a juristic act invalid impact the act’s validity,entrusting this determination to the discretion of judges on a case-by-case basis.When judges,under the authority of Paragraph 1,Article 153 of the Civil Code,explore the normative intent of mandatory provisions to assess their effect on the validity of juristic acts,they should engage in legal policy analysis centered on consequence-based argumentation to overcome the limitations of norm typological analysis.This analysis employs a reasoning model predicated on the normative purpose,utilizing a consequencefocused interpretative approach for formulating and arguing propositions of rules applicable to pending cases,thereby arriving at case-specific conclusions.Since the invalidation of juristic acts serves as an auxiliary regulatory tool for the state economy and society,a consequence-oriented interpretation needs to be based on the idea of mutual instrumentalization of public and private laws.This entails predicting the outcomes of negating the validity of a juristic act in industrial regulatory scenarios and assessing these outcomes within the framework of public and private regulatory instruments.
文摘In the context of the codification of China's Civil Code, the academic consensus has been to make commercial legislation systematic and establish commercial norms with proper legislative expression. Many direct and indirect commercial norms in General Provisions of the Civil Law provide evidence that civil law has been turned into commercial law. However, a general overview shows that the absence of related norms, including agency in duty, reveals that General Provisions of the Civil Law is lacking commercial law's characteristics. In addition to the Civil Code, using General Rules of Commercial Law is a relatively reasonable choice for commercial legislative arrangements, such as norms in relation to agency in duty. Taking commercial agency as an example, legislators should adopt problem-oriented and limited systematic patterns of "residue law" instead of unified patterns of codification.
文摘Sustainable development requires overcoming opportunist behavior of economic entities towards environmental compartments.Another form of opportunist behavior is revealed in fraudulent financial reporting.The research objective is statistical comparison of environmental law violation against accounting abuses by Russian enterprises.A research hypothesis is put forward that companies,that violated environmental law,prepare financial reporting mostly incorrectly.An exploratory sampling from the economic entities of Russia,that violated environmental law in the course of various activities,was formed.Financial reporting of the sampling companies was analyzed by virtue of the authorial probit regression model,making it possible to reveal accounting misstatements,both overreporting and underreporting.The obtained results make it possible to assess the interrelations between the environmental law violations and financial reporting.
