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英语和法律相关的论文题目

发布时间:2024-07-03 07:03:50

英语和法律相关的论文题目

毕业 时期,英语专业论文写作成为热门,面对导师的严格要求,要想顺利通过论文答辩,拟定 一个优秀的英语专业论文题目必不可少。下面我给大家带来英语专业优秀论文题目_英语专业毕业论文选题,希望能帮助到大家!

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★ 英语专业毕业论文题目 ★

★ 英语教学法论文题目 ★

★ 毕业论文答辩发言稿 ★

★ 大学毕业论文评语 ★

英语本科论文题目

1、汉语对 英语写作 词汇的负迁移作用

2、《美国悲剧》的消费 文化 分析

3、从二语习得角度对比分析英语习语学习中的翻译导向模式与文化导向模式

4、礼貌原则在英文商务信函中的应用

5、南方哥特式小说特征在《心是孤独的猎手》中的体现

6、城市公示语的汉译英探索

7、归化与异化理论在汉语 歇后语 翻译中的应用

8、《婚礼的成员》中弗兰淇?亚当斯双性同体现象的研究

9、论《喜福会》中的文化冲突与共存

10、 广告 语言模糊性的语用研究

11、利用美剧进行 英语听力 自主学习

12、大学生 英语口语 学习动机研究

13、从文化视角看中国白酒广告

14、从功能翻译看《围城》英译本中文化信息的传递

15、对《达罗卫夫人》中克莱丽莎和塞普提默斯形象的研究

16、公示语汉译英错误及对策探析

17、探究美国安利公司的 企业文化 :基于其网站内容的文本分析

18、运用写长法促进英语写作能力的提高

19、中美“面子文化”对比分析

20、英汉恭维语和告别语的对比分析

21、英汉爱情隐喻的对比研究

22、新闻英语汉译的翻译技巧浅析

23、中美家庭文化比较

24、从文化的角度浅析中美企业 人力资源管理 的差异

25、华中农业大学英语专业学生高级 英语学习 状况调查

26、跨文化交际中中西方馈赠礼仪刍议

27、解读《双城记》中的人道主义思想

28、论《了不起的盖茨比》中的消费主义

29、从戴姆勒克莱斯勒事件看文化因素对跨国企业合并的影响

30、对中美离岸外包过程中跨文化交际案例的分析

31、从"老友记"中看合作原则在英语称赞语及其回应语中的应用

32、浅论美国文化与美语词汇 98 英汉植物词语联想意义的跨文化对比

33、一个被忽视的“准则英雄”--论《永别了,武器》中的女主人公凯瑟琳

34、从文化的角度看中美商务谈判风格的差异

35、英语娱乐新闻的文体特点

36、自然主义视野中《儿子与情人》主人公保罗的性格分析

37、美国价值观对《老友记》中主要角色的影响

38、中西文化中礼貌语的对比研究

39、广告双关语的作用

40、中美交流思维模式的差异

41、浅析《灶神之妻》中的多元文化主义

42、合作原则在英语商务信函中的应用

43、透过“超女现象” 反思 美国大众文化对中国传统精英文化的影响

44、中西方文化差异与英语教学

45、中西方文化差异及其对科学技术发展的影响

46、中西方文化差异对翻译的影响

47、中西方文化差异点滴

48、中西方送礼与受礼文化之差异

49、中西方思维差异与写作风格对比分析

50、中西方企业理财环境的差异分析

51、中西方广告创意水平差异刍议

52、中西方管理者收购差异及其在中国实施的建议

53、中西方古代哲学思维的差异及对音乐的影响

54、中西方古代对天体变速运动的认识差异

55、试论中西文化差异与对外汉语教学

56、求职网络的性别差异:以失业群体为例---兼论社会资本的中西差

57、浅议中西古典园林的起源及差异

58、谈中西文化差异与翻译

59、浅谈中西绘画的差异

60、中西选举制度的差异及其相关性

优秀 商务英语 本科论文题目

1、商务英语的特点及翻译技巧

2、商务英语函电翻译技巧

3、商务英语学习中跨文化交际能力的培养

4、国际商务谈判中应注意的文化因素

5、商务谈判中的跨文化冲突

6、试论普通英语与商务英语的差异

7、商务谈判中的语言艺术

8、试论文化因素对商务活动的作用

9、电子商务对国际贸易的影响及对策

10、从文化视角比较中英文广告语言

11、国际商务英语信函话语分析

12、经贸英语的语言特点

13、浅论经贸英语的文体风格

14、经贸英语的语体特点与翻译

15、英语在商务活动中的作用

16、经贸英语在中国加入WTO后的新趋势

17、商务英语学习中的文化习得

18、浅谈如何有效学习经贸英语词汇

19、文化习俗与跨文化交际学对经贸英语学习的影响

20、商务英语专业人才培养模式改革与实践

21、试论文化导入在商务英语教学中的作用

22、中英文广告传播之语言特色及跨文化问题

23、商品译文的品牌形象对商务英语翻译教学的启示

24、试论商务英语写作的简洁礼貌原则及写作技巧

25、现代商务英语书信的写作风格和语法特点

26、从修辞方面浅探商务英语的语言特色

27、商务英语书面语篇词汇特点分析

28、从语境角度分析英汉互译中语言的得体

29、商务英语函电的文本特征

30、经贸英语合同的语言特色

31、商务合同英语的文体特征分析

32、经贸英语信函话语基调分析

33、中西文化差异与交际障碍

34、试谈语言交际中的文化差异

35、文化差异对经贸英语翻译的影响

36、经贸英汉互译中的矛盾与对策

37、经贸英语词汇特点与翻译

38、根据词义和逻辑关系谈涉外经济合同的翻译

39、商业 英文书信 所使用的 词语分类 浅析

40、一些普通词汇在经贸英语中的特殊意义及翻译

41、常用名词在经贸英语中的语义变化特征

42、浅谈经贸英语会话中的言语交际技巧

43、论国际经贸活动的语言交际技巧

44、跨文化交际中的非言语交际体系研究

45、文化差异对国际商务的影响

46、国际商务谈判中的文化差异

47、试论广告英语的语言特点

48、关于网络广告英语与报刊杂志广告英语词汇比较

49、商号、商标、公司名称等的翻译?

50、商标名称的美学特征及汉语商标名称的翻译

优秀英语专业毕业论文题目

1、航海英语教学中培养跨文化交际能力的意义

2、医学检验专业双语教学的思考

3、“微时代”下的军事 医学英语 微课教学研究

4、浅析中医五行学说一些术语的英译

5、传统美学视角下的 散文 翻译中情感美的传递

6、目的论视角下的文学翻译策略研究——以《红楼梦》两个英文译本为例

7、茅盾文学奖获奖作品的翻译研究价值——以《穆斯林的葬礼》为例

8、《长恨歌》中认知隐喻的翻译

9、高罗佩《武则天四大奇案》英译之诗学探析

10、诗歌翻译中的“意、音、形”之美——唐诗《江雪》四种英译的对比分析

11、《红楼梦》角色姓名“归化”译法探究

12、论戏剧翻译的可表演性原则

13、《越人歌》的审美再现——从语内翻译到语际翻译

14、早期西方汉学家英译《聊斋志异》中的跨文化操纵

15、“西语哲”视域下的英汉 句子 形态的差异及启示

16、中英文日常交际用语的差异探析

17、网络环境下英语教学模式改革初探

18、基于图式理论的高职商务英语专业听力作业设计研究

19、翻译工作坊教学模式研究

20、高校英语教学中目的语文化的渗透和本族语文化的回归研究

21、新课改下高校 教育 硕士(英语)培养模式的探索与反思

22、中小学英语衔接工作的探索与实践

23、信息技术与高校英语教学整合研究

24、探究基于计算机辅助模式的大学英语课堂教学情感因素

25、开元数字化平台大学英语教学模式研究——基于建构主义理论

26、非英语专业大学英语教师课堂话语的互动特征分析——以实习教师课堂为例

27、西部农村中学英语写作在线同伴反馈和教师反馈的对比研究

28、基于网络的高职英语自主学习生态化研究'))));基于网络的高职英语自主学习生态化研究

29、小学英语课堂激励 方法 的应用策略研究

30、高中英语以读促写的“读写一体化”教学模式探究

31、研究生英语学术论文语体特征多维度对比分析

32、MOOC下的中国职业英语教育改革探索与应对

33、初中英语教学策略初探

34、西北地区初中生英语自主学习浅见

35、浅议小学英语教学中的词汇教学

36、试析模块教学法在中职酒店英语教学中的应用

37、英语词汇增长路线图理论研究

38、语法及语法教学:从知识到技能的转变——D.拉森-弗里曼的语法观及语法教学刍议

39、周作人的直译观及其嬗变

40、新教学环境下的英语专业第二课堂建设分析

41、论翻转课堂模式下英语课堂提问策略的转变

42、支架式教学模式对中职英语教学的启示

43、基于“输出驱动假设”的警务英语教学策略研究

44、跨文化交际意识对商务英语翻译的影响

45、从目的论视角浅谈英文电影片名中译

46、浅析英语新闻标题的翻译

47、论《论语》英译中的语用充实

48、翻译目的论视角下的汉语典籍英译——以《论语》英译为例

49、英美影视作品中“神翻译”的定义及方法探析

50、电影片名翻译的跨文化解读

51、“讨论”与“演讲”相结合的大学英语课堂教学实践

52、单词 配对 法对双语词汇翻译的影响

53、素质教育视野下农村中小学教师心理资本开发与学生英语学习的关系

54、硕士研究生公共英语课程的元认知策略

55、语境中语块的加工及其影响因素——以中级汉语学习者为例

56、激发和培养学生英语学习兴趣之管见

57、浅谈如何提高小学英语教学质量

58、如何更好地利用多媒体辅助英语教学

59、平行文本视域下的企业简介汉英翻译策略研究

60、文化差异的导入对大学英语教学的意义

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The theory of criminal law of shallow understanding errors1. irrtumslehreLegal irrtumslehre, namely, refers to the illegality mistake for own behavior in law, whether what crime constitutes a crime shall be punished by, or what is wrong, is to oneself the legal nature of the action of meaning or misunderstandings. Legal irrtumslehre usually includes three conditions: (1) the actor's behavior in law does not constitute a crime, the offender and constitutes a crime for which imaginary guilty, (2) the behavior in law constitutes a crime and does not constitute a crime, the offender mistaken assumptions that innocent, (3) for his act constitutes a crime shall be convicted and punishment in light of the existing errors, misunderstanding or punishment. Due to the legal irrtumslehre, only to the behavior of the offender is not correct understanding of the legal assessment, and for their actions in fact correct understanding of the situation is still there, so its act constitutes a crime shall be investigated for criminal responsibility is and how it is not usually occurs.(1)Imaginary innocent treatment principleThe principles for imaginary innocence, whether it involves a deliberately elements. Foreign criminal law theory basically has the following kinds:1)Should know that don't speak, just for criminal facts have understanding. Canada criminal code article 19 regulation: "the ignorance of the law excuses and crime can be ShuZui reason." Motto: "Roman law and legal disclaimer" somehow also expressed a principle, namely: "in the crime as subjective FanYi established condition, not request to recognize his behavior of richtswitrig".2)Should know the reason, according to two: moral responsibility theory, personality responsibility theory. Moral responsibility theory emphasizes on the rationality of free will blame illegal conduct, is considered to be objective stance. 3)That said, the possible illegality of responsibility for deliberately, at least to the possibility of understanding illegality. While in China mainland, the introduction of the concept of crime has another concept -- social consciousness that harm to discuss richtswitrig already meaningless. Because the deliberate crime according to law condemn the illegality of the offender is not known, the law itself is not damaged, the law of the social consciousness is harm. Social harm consciousness is the essential contents of the crime, illegal consciousness is the legal form of social consciousness. Therefore, our country law more emphasis is on the rationality of essence, which is harmful to the society values. Just because of its social harmfulness, with a social moral evaluation colour, easier for people to grasp and observe. Therefore, the author thinks that, in general, the person need to recognize his behavior may be the result of inevitable or harmful to the society, and has already know. With intentionally But in fact, the forbidden by law and mass that is harmful to the society in our country nowadays the behavior under the constitution should be consistent, in other words, know the social harmfulness also know the possibility of illegal, but know the possibility of illegal is inevitable should also realize social harmfulness, both are unified. Therefore, it is generally thought that the law is no excuse, the reason of law does not exclude the misunderstanding in principle, but can be culpable for deliberately discretion. (2) Misunderstandings treatment principle. PunishmentWe might as well so the essence of blame for his due: the crime in the subjective should blame or blame, for the intent or negligence performance. If the offender because of misunderstanding that legal person feels very innocent, lack of this should blame or condemning sexual, from the fundamental measure, blame is absolutely not consider disclaimer. Especially in the modern society, the legal category SAN marino, legal entry in different fields and different levels of books, recognized, comprehend legal apparently endless and same, so the person of law and misunderstandings, not inexcusable. Now, both in theory and practice, the method not cling to forgive "seems to have in shake. Therefore, to a certain extent, can also think admits exceptions excusable is legal misunderstanding of criminal law is an important symbol of humanity. In addition, it was not in the act of which is prohibited by the laws and regulations, especially after a circumstance, should have knowledge of richtswitrig actor, constitute the understanding of deliberate point of view, with the attitude of this understanding, of course, that is not the illegality or by the simple statement actor. The author thinks that the only when the legal establishment of may, FangKeZu but . The fact mistakeThat mistake, is to determine its subjective behavior nature and the criminal responsibility of the relevant facts wrong understanding. From the wrong reasons and phenomenon of angles, generally known that there are several mistakes:(1) Object irrtumslehreThe object is known for errors, whether there is objectively error object. It includes actor in the implementation of the existing criminal behavior of the hazards for the object and actually does not exist, or for criminal object and actually does not exist, or infringe a criminal object and actually invaded another crime object. The object of objects is usually known errors caused by mistake, but the object of different social relationship reflects different. Evil doer of objects and actual expected in fact not only harm object does not agree, and in the nature of law is not consistent. Therefore, the object irrtumslehre may affect the form of sin, crime accomplishment, and may even attempted to influence the crime. For example, in view of the circumstances, not a thought before the enemy, and a party came to stick, afterwards just know the ox was wounded. A thought of damage is "people", and the actual wounded is "cow", do not belong to the same laws of the object. Similar situation and will generally be mistaken for drug trafficking items, Actor will stolen items in the theft of guns in stealing together. This object from the subjective errors, see, is a kind of mistake, From the objective, because the mistake crime to no avail, where the criminal attempted )Object mistakeObjects can be generalized mistake, including object mistake to belong to the object know mistake is inevitable object irrtumslehre. These include, is known to be wrong object of legal property of the same object mistake and legal properties of different objects, namely the object irrtumslehre irrtumslehre. In order to distinguish with the object mistake here, the cognition to the same object only mean error between the different objects, namely the misunderstanding of the evil doer expected objects and actual harm to the object, but not in fact in the legal nature of the same situation. This object mistake again say things on purpose mistake not criminal responsibility. As a reserve, killing b shall be killed as b and c, do not affect a rap. This is the need to consider that a kill b behavior "mistake" cause others (c), belong to an intentional crime (b) "death", for the excess result, according to the results, which determine the ordinary mail of death was deliberately recognized for deliberately, to the death of the fault is propylene, identified as negligence, according to the intention or negligence of the general mark recognized FanYi or state of mind, not applicable rules of the ) Behavior irrtumslehreBehavior mainly includes two kind of mistake: first, the behavior nature irrtumslehre. That actor has to its social harm nature, such as understanding not imaginary defense. Behavior nature mistake might affect the form of sin, and may also affect crime. Second, the behavior tools (methods) irrtumslehre. That person to use when the conduct of tool (methods), which affects not correct understanding of harm results, behavior tools (methods) mistake can affect crime or attempted was founded, also can affect crime or belongs to the incident, a typical for murder on hazardous substances, because the drug failure and failed to kill people, can think method or tools for error doer of consciousness beyond reason not to succeed. And as actor see armour, second coming together, hence shot to play, but can't hit by the party and. Look, this is from the phenomenon of an object, or the final results for the mistake, but this error is based on the fact that the wrong doer identify offender is carefully identify to begin, can think recognize is accurate, errors in ChaWu itself. The solution to this situation, "said", its legal with qualitative and recognize wrong object is consistent, namely directly recognized as an intentional homicide accomplishment. The death of a person is directly intentionally to b, death is the indirect intentional, just for a to b is attempted, accomplished. Additionally, if in daily life because misidentification object and damage of consequences, the crime itself is not just any criminal negligence because of )Causality irrtumslehreCausality mistake, is on his behavior and harmful results of actual connection between errors. Generally include: first, not some harm result, as has happened actor. This generally constitute a crime. Second, has certain harm result, but not for actor or for his behavior is caused, and does not affect crime accomplishment. Third, really happened, the offender is aware of its behavior, but with the actual development between the harm to the process or a mistake, general to punish crime accomplishment. In theory, the offender is not only a crime, but continuous movement, this several continuous action is not a few crime, but a crime. In this sense, doesn't exist on the results of the irrtumslehre and facts mistake and proceduresDomestic scholars in fact know mistakes and errors between the issue legal representative views mainly include:(1)For own behavior whether in law constitutes a crime, criminal or what kind of criminal punishment shall be under the incorrect understanding is legal irrtumslehre for his behavior on the implementation of the incorrect understanding is the fact that mistake,(2)The objectivity of crime is a false understanding of crime, that mistake of objective facts have clear understanding, only to act in the evaluation of existing laws on the concept of law is not correct mistakes。(3)Actor known facts and actual fact don't agree is wrong, the person that judgment and objective law is law of illegal inconsistency ideas basically could in theory and legal irrtumslehre fact distinguish mistakes, it is important to emphasize that:1) With the conviction that the so-called irrelevant, as this mistake to hit each other, the shooting head caused the death of heart, without vision of research into our. 2) Study of the theory of error, error occurs when the purpose, but whether to intentionally resistance, reduce plots affected only the wrong cognition, natural sentencing nor will it into the error theory category. 3) This does not constitute a crime and actor for crime, and for their behavior in the criminal law on the crimes and how to apply for criminal punishment on such specific knowledge error, conviction according to law. Based on this, the author thinks that, at the fact that criminal law is only to know wrong doer of elements to know the so-called objective facts constituents of mistake is the fact that the legal irrtumslehre error refers to the legal action is illegal and the evaluation of the mistake. From the theory of facts and legal irrtumslehre error, but the problem is in the law, criminal elements to the facts and law closely combined circumstances (like some administrative crimes and economic crimes), or is in a fact itself contains certain laws of evaluation content, to distinguish with a mistake is the fact that mistake or legal wrong, is often difficult. If the property of his humanity and obscenity obscenity, administrative rules and regulations, JinYuOu, disrupt public until its precondition of the legitimacy of the public, and legal irrtumslehre facts wrong intertwined, and this is what we distinguish facts and legal irrtumslehre errors will solve the some cases, the defendant should know that because of the lack of knowledge, and not to the behavior of social harmfulness, so that the defendant is not "knowledge they will entail harmful consequences to society, and hope or allows such results" and deliberate crime, the burden of proof is only FanYi prosecution, in addition, prosecution without proof the defendant not normal, but normal mental and spiritual normal presumption defendant directly if the defendant that his spirit is not normal, it shall provide necessary evidence by himself to prove. Thus, the author, on legal irrtumslehre processing, can adopt the presumption of ways to handle. Which country presumption every normal citizens are known, unless the law can put forward defense "advantage prove" above, or the evidence rebut these presumption is established. From the efficiency of lawsuit, said the country is impossible to prove the defendant is known of the law.

选什么主题不都可以吗,这有什么,你又不是法律翻译专业非得是翻译方面的,或者非得选某个方向。

.好.多学习讥构比如:ABC天卞英语中心 都会先让你做个英语测试,很喜欢这里的老师,客服都很热心,我觉得在线的方式性介比较高,你也可以找几个了解一下吧..

法律相关的英文论文题目

O. J. Simpson murder case辛普森杀妻案The O. J. Simpson murder case has been described as the most publicized criminal trial in history,[1] in which O. J. Simpson, former American football star and actor, was brought to trial for the murder of his ex-wife Nicole Brown Simpson and her friend Ronald Goldman. Simpson was acquitted in 1995 after a lengthy trial, the longest jury trial in California history.[2]Simpson hired a high-profile defense team led by Johnnie Cochran and F. Lee Bailey. Los Angeles County believed it had a solid prosecution case, but Cochran created in the minds of the jury the belief that there was reasonable doubt about the DNA evidence (then a relatively new type of evidence in trials),[3] including that the blood-sample evidence had allegedly been mishandled by lab scientists and technicians.[4] Cochran and the defense team also alleged other misconduct by the Los Angeles Police Department. The televising of the lengthy trial riveted national attention on the dramatic case. By the end of the criminal trial, national surveys showed dramatic differences between most blacks and most whites in terms of their assessment of Simpson's guilt.[5]Later, both the Brown and Goldman families sued Simpson for damages in a civil trial, which has a lower standard of proof for determining responsibility.[citation needed] On February 5, 1997, the jury unanimously found there was a preponderance of evidence to find Simpson liable for damages in the wrongful death of Goldman and battery of Brown. In its conclusions, the jury effectively found Simpson liable for the death of his ex-wife and Ron Goldman.[6] On February 21, 2008, a Los Angeles court upheld a renewal of the civil judgment against him.这个案子很经典,上面的一段是wiki上的英文案例,你可以找一些关于这个的中文资料,然后选择一个角度(比如种族歧视与陪审团制度的矛盾、毒树之果原则、媒体和舆论与司法公正的矛盾等等),或者一篇参考的中文文章(很多中国的法律人也会研究这个案子,发表一些观点),自己写或者翻译一篇英文论文出来就是了。下面引用一段英文资料,有个人在提问,为什么法院在刑事诉讼中判决辛普森无罪,但是在民事诉讼中又判决他赔偿自己妻子死亡赔偿金。 Jeralyn Merritt对这个问题进行了简略的回答。我想你大一的论文,字数要求不会太多,所以参考一下他这段答复吧。如果字数不够就把上面wiki的资料加一些进去,简单的交待一下案情。Q. I am a high school government student, and I have a question that has been bothering me that my teacher refuses to answer. In the . Simpson case I know that the state jury did not find him guilty on the charge of murder, but the federal court did on the charge of wrongful death. What is the difference and why were they able to do that? -- Geni A. . Simpson was charged with first degree murder in the state court in California. The jury found him "Not Guilty." A "not guilty" verdict means the state failed to prove the charges "beyond a reasonable doubt", which is the standard of proof in all criminal prosecutions. Criminal cases are brought on behalf of the citizens of a particular state or federal district, not by the victims or their . Simpson was found not guilty in the criminal case, the families of Nicole Brown Simpson and Ron Goldman sued him in the state (not federal) court in California for wrongfully causing their deaths. Civil lawsuits for wrongful death are tried for money damages, not to put the defendant in prison. Civil cases are brought in the name of individuals, not in the name of the evidence was introduced in the . Simpson civil and criminal trials. For example, although . Simpson denied it, evidence was presented in the civil trial that . Simpson owned a pair of Bruno Magli shoes that matched shoeprints left at the murder . Simpson exercised his constitutional right against self-incrimination and chose not to testify in the criminal trial. All defendants in criminal cases have this right. In the civil trial, . no longer had such a right because he had been found not guilty of murder and could not be tried again for it. He had to testify when the opposing side called him as a witness. Thus, the jury in the civil case got to hear 's testimony while the criminal jury did the criminal case, the jury got to see that the glove left at the scene of the crime did not fit . Simpson. This experiment was not repeated for the civil jury. The jury in the criminal trial got a far stronger portrayal of the problems with the DNA and other scientific evidence in the case, and the poor management of the crime scene, than did the civil jury. And the criminal jury got to hear the false testimony of Los Angeles police officer Mark Furman, who later admitted lying and pleaded guilty to , the burden of proof in criminal and civil cases is different. In criminal cases, the standard is "proof beyond a reasonable doubt." There is also a presumption of innocence that stays with the defendant until and unless the jury returns a guilty verdict. In civil cases, the standard of proof is "by a preponderance of the evidence," which essentially means "more likely than not," or put another way, proof by 51% or jury's verdict in the civil case was not that . Simpson was guilty of murder, but that he was liable for (which essentially means responsible for causing) the deaths of Nicole Brown Simpson and Ron light of the different evidence presented, burdens of proof and ultimate issues the juries were called upon to decide, the verdicts in the criminal and civil trials were not really all that inconsistent. -- Jeralyn Merritt

law and order是个固定词组,中文解释即:法律与秩序(右派针对犯罪与暴力所提出的口号)“与”字有和之意,所以按此题目故而应写两者。中国具有代表性的计划生育就是一个很好的素材,不过要是从这两者下笔,我认为从中国法律的历史来写更容易些。以上只是个人见解,希望能对你有所帮助。

美英日银行监管体制比较分析 内容提要:西方发达国家普遍拥有比较健全发达的银行业,由于政治、经济、文化等历史渊源各不相同,各国纷纷建立了各具特色的银行监管体制。通过对美国、英国、日本这几个主要的西方发达国家银行监管体制进行比较研究发现,在监管法律基础方面,美英日分别实行 “规范管理”、 “非正式管理”、 “金融行政管理”;在监管框架模式方面,美日英分别为“双线多头”、 高度集中的“单一制”、“单线多头”监管模式;在监管制度内容方面,三国在市场准入监管、日常审慎监管、问题银行监管和市场退出监管方面也各具特色。 关键词:银行监管体制法律基础 框架模式 制度内容 引言 西方发达国家普遍拥有比较健全发达的银行业,由于政治、经济、文化等历史渊源各不相同,各国纷纷建立了各具特色的银行监管体制。通过以美国、英国、日本这几个主要的西方发达国家为研究对象,对其银行业监管的法律基础、框架模式、制度内容进行比较分析,对我国建立一种符合当今复杂情况的现代化银行监管制度是不无裨益的。 一、银行监管法律基础比较 (一)美国的“规范管理”。美国是一个以法制化著称的国家,尊重法律、处处依靠法律是美国民族的特点之一,因而其管理制度常被学者标上“规范管理”的典范,也成为其区别于英国注重银行的自律监管、以“习惯法”为主的监管特色。自建国以来的短短两百多年里,美国颁布了众多的金融法规和条例,不仅有银行大法①,还有各种各样的专项法律②,并且不断出台或修订银行条例及规章制度,由此建立了一套完整的、以法律框架为基础的、手段先进、机构复杂严密、理性量化管理的银行监管体制。从其银行监管条例的重心看,30年代立法主要从防止银行大量破产影响经济稳定出发,以保证银行安全,维护稳定的金融秩序为主,1933出台的《格拉斯-斯蒂格尔法》确立了美国银行分业管理的格局;70年代立法倾向于保护消费者利益;80年代立法转向放松管制,提倡效率和竞争;90年代在西方国家纷纷改革金融体制、由分业经营向混业经营转变的浪潮的推动下,1999年美国颁布了《金融服务现代化法》(Financial Services Modernization Act,又称为Gramm-Leach-Bliley Act of 1999,GLB法),允许金融控股公司通过设立子公司的形式经营多种金融业务,由此打破了美国半个多世纪以来银行、证券、保险严格分业经营、分业监管的格局。 (二)英国的“非正式管理”。英国是老牌君主立宪制国家,由于历史、地理及其政治环境的影响,加上英国人冷静理智、善于自我克制、尊重社会权威和秩序、保全声誉、遵纪守法的传统,使英国社会采取了以“习惯③法”为主,并与“成文法”相结合的独特的银行监管法律体制。英国并非是一个不重视法律的国家,事实上英国是一个严格执行法律的国家,只是在法律方面采取因袭主义,具有较长的稳固性,而不像美国那样频繁地颁布法律,由此英国银行监管风格被贴上“非正式管理④”的标签,并与美国“规范管理”的银行监管法律体制相区别。英国的银行法很少,主要有《1979年银行法》和《1987年银行法》,《1979年银行法》赋予英格兰银行监督的责任,《1987年银行法》加强了这一监督职能。1997年英国“金融服务监管局(FSA)”成立,成为对商业银行、投资银行、证券、期货、保险等九个金融行业的统一的服务监管机构。2000年,英国通过了《金融市场与服务法案》,从法律上确认了上述金融监管体制改革。 (三)日本的“金融行政管理”。日本相对于美、英等国,对银行业的监管具有强烈的政府干预色彩,通常也被称为“日本的金融行政”管理。日本金融监管当局根据自身的特点,在吸收英美行之有效的银行监管措施的基础上,形成了自己的银行监管法律体制。日本主要的银行监管法规是1981年《日本普通银行法》、《日本银行法》,该法对银行业务范围、财务监督、经营管理、法律责任进行了具体的规定。1998年日本政府顺应金融改革的大趋势,全面修改《日本银行法》,通过了《新日本银行法》,加强了中央银行——日本银行的独立性。此外,一些银行部门法规也起着重要的作用。 二、银行监管框架模式比较 由于各国地理和自然条件的不同,民族和社会历史的特殊性,经济结构和发展水平不同,政策法律制度的显著差异,形成了各国监管框架模式的多样性。 (一)美国的“双线多头”监管模式。“双线”即联邦政府和州政府两条线对银行都有监督权,“多头”是指在每一级又有若干个机构共同行使监管职能。在联邦这一级上,有8个监管机构,有联邦储备体系、货币监理署、联邦存款保险公司、证券交易委员会、联邦住宅贷款管理总局、国民信贷公会管理局、联邦储备贷款保险公司、国民信贷公会保险基金,其中最主要的三个监管机构是:联邦储备体系(Federal Reserve Board ,简称FRD,负责管理在州注册的、属于会员银行的商业银行);货币监管署(the Office of the Controller of the Currency,简称OCC,负责管理在联邦注册的国民银行); 联邦存款保险公司(Federal Deposit Insurance Corporation,简称FDIC,负责管理在州注册的、属于非会员银行的商业银行)。 美国银行业主要管理机构及其责任见表一。在州这一级上,50个州各有各的金融法规,各有各的银行监督管理官员和管理机构。 实行“双线多头”监管模式的国家都是实行联邦制的发达资本主义国家。美国地域辽阔,经济金融状况、生产力分布和经济部门结构等情况差别很大,此外美国民族崇尚公平竞争和自由选择的特点、联邦和各州权益严格的分权制,使银行业的集中监管难以实行。建立在分业经营基础上的美国“双线多元”监管体制正适合了美国的国情,其优点在于:它能适应地域辽阔、金融机构繁多的国家的实际情况;可以防止一国金融监管权利的过分集中;可以使金融监管机构的监管专业化,提高金融监管的效果。但“双线多元”监管体制也存在明显的不足,如金融监管机构交叉;金融法规不统一;监管分散,出现监管空白或重复监管;银行容易钻不同监管部门的空子,逃避监管,加剧金融领域的矛盾和混乱。 (二)英国的高度集中的“单一制”监管模式。高度集中的“单一制”监管模式,指单一型的监督管理设置模式,由单一的中央级机构如中央银行或专门的监管机构对银行业进行监管。长期以来,英国对商业银行的监管权高度集中在隶属于财政部的英国中央银行——英格兰银行。英格兰银行对银行的监管是由隶属英格兰银行的银行业监督委员会(Board of Banking Supervision)和银行业监督局(Banking Supervison Division)负责的。 银行业监督委员会为银行业监督的最高机构,每年发表执行银行法情况的年度报告,汇报根据银行法对银行监督的执行情况。银行业监督局具体负责管理商业银行,并由英格兰银行的一名执行董事或常务副行长负责。为了适应金融全球化和欧元诞生的挑战,1997年,英国政府提出改革金融监管体制的方案,将包括英格兰银行、证券和期货监管局、投资管理监督组织、私人投资监管局等九家机构的金融监管职责移交给新成立的“金融服务监管局(Financial Service Authority,简称FSA)”,统一负责对商业银行、投资银行、证券、期货、保险等九个金融行业的监管。 世界上绝大多数国家都实行这种高度集中的“单一制”监管模式。英国的社会经济金融发展是一种较少人为干预的、自然的历史发展模式,直到《1979年银行法》颁布后,才以法律的形式授权英格兰银行具体实施对银行业的监管。这种监管模式的优点在于可使金融监管集中,金融法规统一,银行不易钻空子;能较好地适应高度集中国家政治机构;运行得当有助于提高货币政策和银行监管的效率;也有助于克服其他模式下不同监管机构之间相互扯皮、推诿责任的现象。缺点是这种模式会使监管部门作风官僚化,监管任务过重,不利于提高监管人员的素质。 (三)日本的“单线多头”监管模式。“单线”是指对金融业的监管权力集中在中央政府这一级,“多头”是指在中央这一级政府有多个机构负责对金融业的监管。长期以来,大藏省一直是日本金融事务的主管机关,对银行业的监管也主要由大藏省负责。日本银行作为中央银行在行政上接受大藏省的领导、管理和监督,也承担一定的监管职责,形成了由大藏省和日本银行共同负责对银行业实施监督管理的模式。大藏省监督的重点是从行政管理的角度,依据银行法以及相关法规、制度对银行的业务经营的合规性进行监督检查,保证银行体系的健康有序运行。日本银行只对在日本银行开设往来帐户或需在日本银行取得贷款的银行进行监督和管理,其监督的重点是从经营风险和资产状况角度,通过对其资产质量和风险状况的监督检查,保证银行业经营的安全性、相互竞争的平等性,使银行的经营活动与中央银行的政策意向保持一致。1998年,金融监管机构和金融体系计划厅从大藏省分离出来,成立了综合性的单一的金融监管机构——日本金融监督厅,到2001年,日本初步形成了一个以金融监督厅为核心,独立的中央银行和存款保险机构共同参与,地方财务局等受托监管的监管框架。 实行“单线多头”监管模式的国家大多是经济比较发达的资本主义国家。日本的不同发展层次的市场经济和议会政治结构,导致了比较分散的经济政治管理体制。这种体制反映在日本的银行监管体制中,就形成了“单线多头”的监管模式。这种监管模式的优点在于集中统一的监管可以提高监管效率,形成各权力机构之间的制约与平衡。同时也应该看到这种模式有效运行的关键在于各管理机构之间的协调与合作,在一个不善合作与立法不健全的国家中,这种体制的优势难以得到发挥。同时这种模式也同样面临“双线多头”监管模式类似的问题,如监管职责划分不清,重复监管等。 三、银行监管制度内容比较 银行业监管的制度内容主要包括市场准入监管,日常审慎监管,问题银行监管和市场退出监管。 (一)市场准入监管。三国都实行核准主义⑤,普遍重视最低准入资本金是否充足。市场准入监管是指制定对银行业开业条件的具体要求,以防止不合格的金融机构进入金融市场,保持合理的机构数量,避免恶性竞争,包括机构准入、业务准入和高级管理人员准入三个方面。 在市场准入监管方面:1.美国相对于英日管理较松。不同性质的银行由不同的监管机构审批⑥,其中美国的国民银行的最低注册资本为100万美元;2.英国最为重视。英格兰银行监管的主要目标就是使银行持续满足银行法规定的授权标准⑦,不断地评估和考察这个标准是否被遵循,按照谨慎原则决定是否取消或限制授权。英国的银行准入的最低注册资本为500万欧元;3.日本最为严格。以维持金融体系的稳定为首要目标,实行严格的开业管制,从1960年后几乎没有新的普通银行建立,限制了金融机构的数量,100%属于世界性的大银行,垄断性非常严重。日本的银行准入的最低注册资本为20亿日元。 (二)日常审慎监管。日常审慎监管是指在银行正常经营期间内对银行日常经营活动进行监管,防范银行业务运营过程中可能出现的各种风险。主要包括对以下几个指标的监控:资本充足率、资产质量分析(包括资产集中程度、不良贷款的水平和发展趋势等)、流动性指标、呆账准备金、利率风险和汇率风险分析,以及对银行的风险管理系统和内部控制制度的监管。其中几个主要指标的比较情况见表二。 (三)问题银行监管和市场退出监管。问题银行监管制度是指旨在防止银行出现可能导致对银行体系安全威胁的一系列制度安排,包括纠正性监管、救助性监管和市场退出监管。其中存款保险制度是银行市场退出机制的核心,存款保险制度模式按隶属关系分为独立、隶属于央行和隶属于财政部两种,按功能分为单一⑧和复合⑨两种。美英日三国也各有自己的特色:1.美国于1933年首创存款保险制度,其存款保险机构独立于政府,具有复合功能,保险上限为10万美元;2.英国的存款保险制度建立于1982年,存款保险机构也是独立的,但只有单一的功能,保险上限为存款余额的75%,最高可达2万英镑;3.日本的存款保险制度建立于1971年,存款保险机构隶属于财政部,具有复合功能,保险上限为1千万日元。 综上所述,美英日银行监管体制都是在特定的政治经济体制、历史条件和人文背景下形成和发展的,没有任何两个国家的监管体制是完全一样的。而且在市场和金融发展的不同阶段,监管体制也需要根据环境和形势的变化进行相应调整,不存在一个适用于任何国家或任何发展阶段的固定单一的银行监管体制。因而,各国应结合各自的政治体制、经济体制、长期以来形成的金融体制、金融文化等逐渐摸索和形成一套适合本国国情的银行监管体制,以推动本国经济、金融健康平稳发展。 注: ①重要的监管大法有:1863年《国民银行法》;1913年《联邦储备法》;1933年《格拉斯-斯蒂格尔法》;1978年《国际银行法》;1980年《放松存款机构管理与货币控制法》;1989年《金融机构改革复兴与加强法》;1991年《联邦存款保险公司改善法》,1999年《金融服务现代化法案》等。 ②重要的专项法律有:1956年《银行控股公司法》;1966《银行合并法》;1968年《消费信贷保护法》; 1982年《加恩-圣吉曼存款机构法》;1983年《国际贷款监督法》;1994年《瑞格尔-尼尔跨州银行和分行效率法案》等。 ③所谓“习惯”,是指仁人志士着意创造或在社会经济生活中逐渐自然形成,成为社会成员主动遵守的行为模式。它是在没有外来压力的情况下,人们的习惯性行为,成为稳定社会的一种手段。 ④“非正式管理”是指没有正式的规则、由监管者看管金融群体并警告它们,当其陷人危险时,金融机构或自我改变其行为方式,或听从管理者意见进行动作。 ⑤核准主义,又称许可主义,或审批制,即事先的行政许可,是商业银行登记及成立的前提条件。具体来说,设立商业银行除具备法律所规定的条件之外,还须报请金融监管机关审核批准,才能申请登记注册,公告成立。 ⑥ 联邦级银行由通货监理署颁发执照,州级银行由州政府颁发执照。若州银行要成为美联储会员银行,要经联邦储备理事会审批。通货监理署审查开业银行是否符合注册标准时,须考虑以下因素:(一)资本充足性;(二)合格的管理标准;(三)社区的便利与需要;(四)已有设施的供求关系;(五)银行业内部的竞争因素;(六)未来盈利前景;(七)申请者的守法情况。此外,对于每个因素还有一系列与之配套的测评手段,这样不仅使监管部门在操作时有章可循,也能够让申请者做到心中有数。 ⑦英国1987年《银行法》对于授权标准也有明确要求:(一)最低实收资本;(二)专业技能要求;(三)谨慎行为标准;(四)设置非执行董事;(五)人员适合与适当标准;(六)"四只眼原则"。 ⑧ 单一存款保险的职能仅是在投保机构破产关闭时,负责赔偿存款人,因而被称为“付钱箱”式存款保险。目前全世界共有39个国家实行这种模式,主要分布在欧洲。 ⑨ 复合存款保险不仅承担着偿付破产银行存款人的职责,而且具有监管银行和处置破产银行的功能。目前全世界共有33个国家实行这种模式,主要分布在亚洲和美洲。 仅供参考,请自借鉴。 希望对您有帮助。补充:由于篇幅限制,只能发中文的,您可以随时找我,还可以帮您再找找相关的资料。

The theory of criminal law of shallow understanding errors1. irrtumslehreLegal irrtumslehre, namely, refers to the illegality mistake for own behavior in law, whether what crime constitutes a crime shall be punished by, or what is wrong, is to oneself the legal nature of the action of meaning or misunderstandings. Legal irrtumslehre usually includes three conditions: (1) the actor's behavior in law does not constitute a crime, the offender and constitutes a crime for which imaginary guilty, (2) the behavior in law constitutes a crime and does not constitute a crime, the offender mistaken assumptions that innocent, (3) for his act constitutes a crime shall be convicted and punishment in light of the existing errors, misunderstanding or punishment. Due to the legal irrtumslehre, only to the behavior of the offender is not correct understanding of the legal assessment, and for their actions in fact correct understanding of the situation is still there, so its act constitutes a crime shall be investigated for criminal responsibility is and how it is not usually occurs.(1)Imaginary innocent treatment principleThe principles for imaginary innocence, whether it involves a deliberately elements. Foreign criminal law theory basically has the following kinds:1)Should know that don't speak, just for criminal facts have understanding. Canada criminal code article 19 regulation: "the ignorance of the law excuses and crime can be ShuZui reason." Motto: "Roman law and legal disclaimer" somehow also expressed a principle, namely: "in the crime as subjective FanYi established condition, not request to recognize his behavior of richtswitrig".2)Should know the reason, according to two: moral responsibility theory, personality responsibility theory. Moral responsibility theory emphasizes on the rationality of free will blame illegal conduct, is considered to be objective stance. 3)That said, the possible illegality of responsibility for deliberately, at least to the possibility of understanding illegality. While in China mainland, the introduction of the concept of crime has another concept -- social consciousness that harm to discuss richtswitrig already meaningless. Because the deliberate crime according to law condemn the illegality of the offender is not known, the law itself is not damaged, the law of the social consciousness is harm. Social harm consciousness is the essential contents of the crime, illegal consciousness is the legal form of social consciousness. Therefore, our country law more emphasis is on the rationality of essence, which is harmful to the society values. Just because of its social harmfulness, with a social moral evaluation colour, easier for people to grasp and observe. Therefore, the author thinks that, in general, the person need to recognize his behavior may be the result of inevitable or harmful to the society, and has already know. With intentionally But in fact, the forbidden by law and mass that is harmful to the society in our country nowadays the behavior under the constitution should be consistent, in other words, know the social harmfulness also know the possibility of illegal, but know the possibility of illegal is inevitable should also realize social harmfulness, both are unified. Therefore, it is generally thought that the law is no excuse, the reason of law does not exclude the misunderstanding in principle, but can be culpable for deliberately discretion. (2) Misunderstandings treatment principle. PunishmentWe might as well so the essence of blame for his due: the crime in the subjective should blame or blame, for the intent or negligence performance. If the offender because of misunderstanding that legal person feels very innocent, lack of this should blame or condemning sexual, from the fundamental measure, blame is absolutely not consider disclaimer. Especially in the modern society, the legal category SAN marino, legal entry in different fields and different levels of books, recognized, comprehend legal apparently endless and same, so the person of law and misunderstandings, not inexcusable. Now, both in theory and practice, the method not cling to forgive "seems to have in shake. Therefore, to a certain extent, can also think admits exceptions excusable is legal misunderstanding of criminal law is an important symbol of humanity. In addition, it was not in the act of which is prohibited by the laws and regulations, especially after a circumstance, should have knowledge of richtswitrig actor, constitute the understanding of deliberate point of view, with the attitude of this understanding, of course, that is not the illegality or by the simple statement actor. The author thinks that the only when the legal establishment of may, FangKeZu but . The fact mistakeThat mistake, is to determine its subjective behavior nature and the criminal responsibility of the relevant facts wrong understanding. From the wrong reasons and phenomenon of angles, generally known that there are several mistakes:(1) Object irrtumslehreThe object is known for errors, whether there is objectively error object. It includes actor in the implementation of the existing criminal behavior of the hazards for the object and actually does not exist, or for criminal object and actually does not exist, or infringe a criminal object and actually invaded another crime object. The object of objects is usually known errors caused by mistake, but the object of different social relationship reflects different. Evil doer of objects and actual expected in fact not only harm object does not agree, and in the nature of law is not consistent. Therefore, the object irrtumslehre may affect the form of sin, crime accomplishment, and may even attempted to influence the crime. For example, in view of the circumstances, not a thought before the enemy, and a party came to stick, afterwards just know the ox was wounded. A thought of damage is "people", and the actual wounded is "cow", do not belong to the same laws of the object. Similar situation and will generally be mistaken for drug trafficking items, Actor will stolen items in the theft of guns in stealing together. This object from the subjective errors, see, is a kind of mistake, From the objective, because the mistake crime to no avail, where the criminal attempted )Object mistakeObjects can be generalized mistake, including object mistake to belong to the object know mistake is inevitable object irrtumslehre. These include, is known to be wrong object of legal property of the same object mistake and legal properties of different objects, namely the object irrtumslehre irrtumslehre. In order to distinguish with the object mistake here, the cognition to the same object only mean error between the different objects, namely the misunderstanding of the evil doer expected objects and actual harm to the object, but not in fact in the legal nature of the same situation. This object mistake again say things on purpose mistake not criminal responsibility. As a reserve, killing b shall be killed as b and c, do not affect a rap. This is the need to consider that a kill b behavior "mistake" cause others (c), belong to an intentional crime (b) "death", for the excess result, according to the results, which determine the ordinary mail of death was deliberately recognized for deliberately, to the death of the fault is propylene, identified as negligence, according to the intention or negligence of the general mark recognized FanYi or state of mind, not applicable rules of the ) Behavior irrtumslehreBehavior mainly includes two kind of mistake: first, the behavior nature irrtumslehre. That actor has to its social harm nature, such as understanding not imaginary defense. Behavior nature mistake might affect the form of sin, and may also affect crime. Second, the behavior tools (methods) irrtumslehre. That person to use when the conduct of tool (methods), which affects not correct understanding of harm results, behavior tools (methods) mistake can affect crime or attempted was founded, also can affect crime or belongs to the incident, a typical for murder on hazardous substances, because the drug failure and failed to kill people, can think method or tools for error doer of consciousness beyond reason not to succeed. And as actor see armour, second coming together, hence shot to play, but can't hit by the party and. Look, this is from the phenomenon of an object, or the final results for the mistake, but this error is based on the fact that the wrong doer identify offender is carefully identify to begin, can think recognize is accurate, errors in ChaWu itself. The solution to this situation, "said", its legal with qualitative and recognize wrong object is consistent, namely directly recognized as an intentional homicide accomplishment. The death of a person is directly intentionally to b, death is the indirect intentional, just for a to b is attempted, accomplished. Additionally, if in daily life because misidentification object and damage of consequences, the crime itself is not just any criminal negligence because of )Causality irrtumslehreCausality mistake, is on his behavior and harmful results of actual connection between errors. Generally include: first, not some harm result, as has happened actor. This generally constitute a crime. Second, has certain harm result, but not for actor or for his behavior is caused, and does not affect crime accomplishment. Third, really happened, the offender is aware of its behavior, but with the actual development between the harm to the process or a mistake, general to punish crime accomplishment. In theory, the offender is not only a crime, but continuous movement, this several continuous action is not a few crime, but a crime. In this sense, doesn't exist on the results of the irrtumslehre and facts mistake and proceduresDomestic scholars in fact know mistakes and errors between the issue legal representative views mainly include:(1)For own behavior whether in law constitutes a crime, criminal or what kind of criminal punishment shall be under the incorrect understanding is legal irrtumslehre for his behavior on the implementation of the incorrect understanding is the fact that mistake,(2)The objectivity of crime is a false understanding of crime, that mistake of objective facts have clear understanding, only to act in the evaluation of existing laws on the concept of law is not correct mistakes。(3)Actor known facts and actual fact don't agree is wrong, the person that judgment and objective law is law of illegal inconsistency ideas basically could in theory and legal irrtumslehre fact distinguish mistakes, it is important to emphasize that:1) With the conviction that the so-called irrelevant, as this mistake to hit each other, the shooting head caused the death of heart, without vision of research into our. 2) Study of the theory of error, error occurs when the purpose, but whether to intentionally resistance, reduce plots affected only the wrong cognition, natural sentencing nor will it into the error theory category. 3) This does not constitute a crime and actor for crime, and for their behavior in the criminal law on the crimes and how to apply for criminal punishment on such specific knowledge error, conviction according to law. Based on this, the author thinks that, at the fact that criminal law is only to know wrong doer of elements to know the so-called objective facts constituents of mistake is the fact that the legal irrtumslehre error refers to the legal action is illegal and the evaluation of the mistake. From the theory of facts and legal irrtumslehre error, but the problem is in the law, criminal elements to the facts and law closely combined circumstances (like some administrative crimes and economic crimes), or is in a fact itself contains certain laws of evaluation content, to distinguish with a mistake is the fact that mistake or legal wrong, is often difficult. If the property of his humanity and obscenity obscenity, administrative rules and regulations, JinYuOu, disrupt public until its precondition of the legitimacy of the public, and legal irrtumslehre facts wrong intertwined, and this is what we distinguish facts and legal irrtumslehre errors will solve the some cases, the defendant should know that because of the lack of knowledge, and not to the behavior of social harmfulness, so that the defendant is not "knowledge they will entail harmful consequences to society, and hope or allows such results" and deliberate crime, the burden of proof is only FanYi prosecution, in addition, prosecution without proof the defendant not normal, but normal mental and spiritual normal presumption defendant directly if the defendant that his spirit is not normal, it shall provide necessary evidence by himself to prove. Thus, the author, on legal irrtumslehre processing, can adopt the presumption of ways to handle. Which country presumption every normal citizens are known, unless the law can put forward defense "advantage prove" above, or the evidence rebut these presumption is established. From the efficiency of lawsuit, said the country is impossible to prove the defendant is known of the law.

审计和法律相关的论文题目

XX单位审计案例研究好找资料、好抄啊

审计本科毕业论文题目:

1.注册会计师行业自律运行机制研究

2.大型企业并购中的资产评估问题研究

3.中国注册会计师行业走向国际发展战略研究

4.风险导向审计的技术和方法研究

5.资产减值准备的会计审计评估问题研究

6.证券市场与注册会计师制度

7.论注册会计师的职业谨慎原则

8.注册资产评估师知识结构和能力框架研究

9.会计师事务所发展模式研究

10.论审计是最高层次的经济监督

11.无形资产评估标准化及前沿问题研究

12.注册会计师事务所监管的评价指标体系研

13.论注册会计师的法律责任

14.对无形资产评估价值决定理论的认识

15.论国家审计与社会审计的关系

16.审计对象、目标、职能和任务的探讨

17.社会审计风险的成因分析与控制

18.论我国独立审计市场机制

19.论审计准则

20.内部审计与舞弊控制

21.关于审计证据的研究

22.关于审计报告的研究

23.论审计假设

24.关于审计方法的研究

25.论民间审计人员的职业道德与法律责任

26.内部控制制度及其评审的研究

27.经济效益审计与财政财务审计若干问题的探讨

28.关于厂长(经理)离任审计问题

29.电算化审计初探

30.论审计风险

31.关于审计质量的思考

32.注册会计师制度的研究

33.企业兼并中的审计问题研究

34.注册会计师质量控制体系研究

35.试论公司治理结构与审计模式选择

36.审计风险与财务风险的关系探讨

37.广西民营企业内部审计存在的.问题与对策

38.浅谈货币资金审计

39.中小企业内部审计存在的问题研究

40.电算化时代审计的创新

41.电算化会计实施条件下如何进行有效审计

42.审计责任能否替代、减轻或免除会计责任

43.计算机审计的风险与防范

44.论项目审计对投资决策的影响

45.对内部控制的再认识

46.论审计的职能

47.论审计风险

48.论审计的独立性

49.论审计质量的评估

50.论审计质量控制

51.独立审计、资本市场监管和会计信息失真

52.内部控制制度的局限性

53.我国电算化审计及对策分析

54.论中国注册会计师的法律责任

55.浅谈审计的独立性及影响其的几个因素

56.审计风险刍议

57.企业内部控制若干问题研究

58.上市公司财务报告的粉饰及其应对措施

59.企业内部控制失效的表现成因与对策

如果你是学生,建议写论国家审计与社会审计的关系,因为这个比较好写,不需要太专业,如果你是在职人员,根据自已工作特征选择吧,选自已最熟悉的

审计论文选题方向可参考如下意见:

1、试论研究型审计的国家治理效能。

2、企业基本养老保险历史债务的大数据审计方法研究。

3、国外有关绩效审计影响的研究与启示。

4、国家审计能有效抑制企业的影子银行业务吗?

5、企业参与精准扶贫与持续经营不确定性审计意见。

6、国家审计推动地方中小银行改革化险的路径及对策。

7、长三角审计机关工作协同机制研究。

8、大数据环境下的审计变化、数据风险治理及人才培养。

9、领导干部自然资源资产离任审计与企业转型升级。

10、内部控制与汇率风险管理。

11、审计信任品属性及审计行业监管策略研究:一个文献综述。

12、审计师能识别企业的杠杆操纵吗?——基于审计意见视角的实证检验。

13、政府审计促进制度性交易成本降低的效果研究。

14、国家审计高质量发展:内涵、现状与路径。

15、国家审计影响分析师盈余预测准确度了吗?

16、政府环境审计对企业环境治理的影响研究。

17、优化审计项目审计组织方式管理研讨会综述。

18、总结扶贫审计创新经验助力乡村振兴研讨会综述。

19、内部代理、集团共同审计与资本配置效率。

21、会计师事务所的审计风险及其防范研究——以xx为例。

法律相关英文论文题目

The theory of criminal law of shallow understanding errors1. irrtumslehreLegal irrtumslehre, namely, refers to the illegality mistake for own behavior in law, whether what crime constitutes a crime shall be punished by, or what is wrong, is to oneself the legal nature of the action of meaning or misunderstandings. Legal irrtumslehre usually includes three conditions: (1) the actor's behavior in law does not constitute a crime, the offender and constitutes a crime for which imaginary guilty, (2) the behavior in law constitutes a crime and does not constitute a crime, the offender mistaken assumptions that innocent, (3) for his act constitutes a crime shall be convicted and punishment in light of the existing errors, misunderstanding or punishment. Due to the legal irrtumslehre, only to the behavior of the offender is not correct understanding of the legal assessment, and for their actions in fact correct understanding of the situation is still there, so its act constitutes a crime shall be investigated for criminal responsibility is and how it is not usually occurs.(1)Imaginary innocent treatment principleThe principles for imaginary innocence, whether it involves a deliberately elements. Foreign criminal law theory basically has the following kinds:1)Should know that don't speak, just for criminal facts have understanding. Canada criminal code article 19 regulation: "the ignorance of the law excuses and crime can be ShuZui reason." Motto: "Roman law and legal disclaimer" somehow also expressed a principle, namely: "in the crime as subjective FanYi established condition, not request to recognize his behavior of richtswitrig".2)Should know the reason, according to two: moral responsibility theory, personality responsibility theory. Moral responsibility theory emphasizes on the rationality of free will blame illegal conduct, is considered to be objective stance. 3)That said, the possible illegality of responsibility for deliberately, at least to the possibility of understanding illegality. While in China mainland, the introduction of the concept of crime has another concept -- social consciousness that harm to discuss richtswitrig already meaningless. Because the deliberate crime according to law condemn the illegality of the offender is not known, the law itself is not damaged, the law of the social consciousness is harm. Social harm consciousness is the essential contents of the crime, illegal consciousness is the legal form of social consciousness. Therefore, our country law more emphasis is on the rationality of essence, which is harmful to the society values. Just because of its social harmfulness, with a social moral evaluation colour, easier for people to grasp and observe. Therefore, the author thinks that, in general, the person need to recognize his behavior may be the result of inevitable or harmful to the society, and has already know. With intentionally But in fact, the forbidden by law and mass that is harmful to the society in our country nowadays the behavior under the constitution should be consistent, in other words, know the social harmfulness also know the possibility of illegal, but know the possibility of illegal is inevitable should also realize social harmfulness, both are unified. Therefore, it is generally thought that the law is no excuse, the reason of law does not exclude the misunderstanding in principle, but can be culpable for deliberately discretion. (2) Misunderstandings treatment principle. PunishmentWe might as well so the essence of blame for his due: the crime in the subjective should blame or blame, for the intent or negligence performance. If the offender because of misunderstanding that legal person feels very innocent, lack of this should blame or condemning sexual, from the fundamental measure, blame is absolutely not consider disclaimer. Especially in the modern society, the legal category SAN marino, legal entry in different fields and different levels of books, recognized, comprehend legal apparently endless and same, so the person of law and misunderstandings, not inexcusable. Now, both in theory and practice, the method not cling to forgive "seems to have in shake. Therefore, to a certain extent, can also think admits exceptions excusable is legal misunderstanding of criminal law is an important symbol of humanity. In addition, it was not in the act of which is prohibited by the laws and regulations, especially after a circumstance, should have knowledge of richtswitrig actor, constitute the understanding of deliberate point of view, with the attitude of this understanding, of course, that is not the illegality or by the simple statement actor. The author thinks that the only when the legal establishment of may, FangKeZu but . The fact mistakeThat mistake, is to determine its subjective behavior nature and the criminal responsibility of the relevant facts wrong understanding. From the wrong reasons and phenomenon of angles, generally known that there are several mistakes:(1) Object irrtumslehreThe object is known for errors, whether there is objectively error object. It includes actor in the implementation of the existing criminal behavior of the hazards for the object and actually does not exist, or for criminal object and actually does not exist, or infringe a criminal object and actually invaded another crime object. The object of objects is usually known errors caused by mistake, but the object of different social relationship reflects different. Evil doer of objects and actual expected in fact not only harm object does not agree, and in the nature of law is not consistent. Therefore, the object irrtumslehre may affect the form of sin, crime accomplishment, and may even attempted to influence the crime. For example, in view of the circumstances, not a thought before the enemy, and a party came to stick, afterwards just know the ox was wounded. A thought of damage is "people", and the actual wounded is "cow", do not belong to the same laws of the object. Similar situation and will generally be mistaken for drug trafficking items, Actor will stolen items in the theft of guns in stealing together. This object from the subjective errors, see, is a kind of mistake, From the objective, because the mistake crime to no avail, where the criminal attempted )Object mistakeObjects can be generalized mistake, including object mistake to belong to the object know mistake is inevitable object irrtumslehre. These include, is known to be wrong object of legal property of the same object mistake and legal properties of different objects, namely the object irrtumslehre irrtumslehre. In order to distinguish with the object mistake here, the cognition to the same object only mean error between the different objects, namely the misunderstanding of the evil doer expected objects and actual harm to the object, but not in fact in the legal nature of the same situation. This object mistake again say things on purpose mistake not criminal responsibility. As a reserve, killing b shall be killed as b and c, do not affect a rap. This is the need to consider that a kill b behavior "mistake" cause others (c), belong to an intentional crime (b) "death", for the excess result, according to the results, which determine the ordinary mail of death was deliberately recognized for deliberately, to the death of the fault is propylene, identified as negligence, according to the intention or negligence of the general mark recognized FanYi or state of mind, not applicable rules of the ) Behavior irrtumslehreBehavior mainly includes two kind of mistake: first, the behavior nature irrtumslehre. That actor has to its social harm nature, such as understanding not imaginary defense. Behavior nature mistake might affect the form of sin, and may also affect crime. Second, the behavior tools (methods) irrtumslehre. That person to use when the conduct of tool (methods), which affects not correct understanding of harm results, behavior tools (methods) mistake can affect crime or attempted was founded, also can affect crime or belongs to the incident, a typical for murder on hazardous substances, because the drug failure and failed to kill people, can think method or tools for error doer of consciousness beyond reason not to succeed. And as actor see armour, second coming together, hence shot to play, but can't hit by the party and. Look, this is from the phenomenon of an object, or the final results for the mistake, but this error is based on the fact that the wrong doer identify offender is carefully identify to begin, can think recognize is accurate, errors in ChaWu itself. The solution to this situation, "said", its legal with qualitative and recognize wrong object is consistent, namely directly recognized as an intentional homicide accomplishment. The death of a person is directly intentionally to b, death is the indirect intentional, just for a to b is attempted, accomplished. Additionally, if in daily life because misidentification object and damage of consequences, the crime itself is not just any criminal negligence because of )Causality irrtumslehreCausality mistake, is on his behavior and harmful results of actual connection between errors. Generally include: first, not some harm result, as has happened actor. This generally constitute a crime. Second, has certain harm result, but not for actor or for his behavior is caused, and does not affect crime accomplishment. Third, really happened, the offender is aware of its behavior, but with the actual development between the harm to the process or a mistake, general to punish crime accomplishment. In theory, the offender is not only a crime, but continuous movement, this several continuous action is not a few crime, but a crime. In this sense, doesn't exist on the results of the irrtumslehre and facts mistake and proceduresDomestic scholars in fact know mistakes and errors between the issue legal representative views mainly include:(1)For own behavior whether in law constitutes a crime, criminal or what kind of criminal punishment shall be under the incorrect understanding is legal irrtumslehre for his behavior on the implementation of the incorrect understanding is the fact that mistake,(2)The objectivity of crime is a false understanding of crime, that mistake of objective facts have clear understanding, only to act in the evaluation of existing laws on the concept of law is not correct mistakes。(3)Actor known facts and actual fact don't agree is wrong, the person that judgment and objective law is law of illegal inconsistency ideas basically could in theory and legal irrtumslehre fact distinguish mistakes, it is important to emphasize that:1) With the conviction that the so-called irrelevant, as this mistake to hit each other, the shooting head caused the death of heart, without vision of research into our. 2) Study of the theory of error, error occurs when the purpose, but whether to intentionally resistance, reduce plots affected only the wrong cognition, natural sentencing nor will it into the error theory category. 3) This does not constitute a crime and actor for crime, and for their behavior in the criminal law on the crimes and how to apply for criminal punishment on such specific knowledge error, conviction according to law. Based on this, the author thinks that, at the fact that criminal law is only to know wrong doer of elements to know the so-called objective facts constituents of mistake is the fact that the legal irrtumslehre error refers to the legal action is illegal and the evaluation of the mistake. From the theory of facts and legal irrtumslehre error, but the problem is in the law, criminal elements to the facts and law closely combined circumstances (like some administrative crimes and economic crimes), or is in a fact itself contains certain laws of evaluation content, to distinguish with a mistake is the fact that mistake or legal wrong, is often difficult. If the property of his humanity and obscenity obscenity, administrative rules and regulations, JinYuOu, disrupt public until its precondition of the legitimacy of the public, and legal irrtumslehre facts wrong intertwined, and this is what we distinguish facts and legal irrtumslehre errors will solve the some cases, the defendant should know that because of the lack of knowledge, and not to the behavior of social harmfulness, so that the defendant is not "knowledge they will entail harmful consequences to society, and hope or allows such results" and deliberate crime, the burden of proof is only FanYi prosecution, in addition, prosecution without proof the defendant not normal, but normal mental and spiritual normal presumption defendant directly if the defendant that his spirit is not normal, it shall provide necessary evidence by himself to prove. Thus, the author, on legal irrtumslehre processing, can adopt the presumption of ways to handle. Which country presumption every normal citizens are known, unless the law can put forward defense "advantage prove" above, or the evidence rebut these presumption is established. From the efficiency of lawsuit, said the country is impossible to prove the defendant is known of the law.

The Federal Reserve SystemHistory, Function & OrganizationEarly American Banking: 1791-1863Banking in the America of 1863 was far from easy or dependable. The First Bank (1791-1811) and Second Bank (1816-1836) of the United States were the only official representatives of the . Treasury – the only sources that issued and backed official . money. All other banks were operated under state charter, or by private parties. Each bank issued its own individual, "banknotes." All of the state and private banks competed with each other and the two . Banks to make sure that their notes were redeemable for full face value. As you traveled around the country, you never knew exactly what kind of money you would get from the local banks. With America’s population growing is size, mobility, and economic activity, this multiplicity of banks and kinds of money soon grew National Banks: 1863-1913In 1863, Congress passed the first National Bank Act providing for a supervised system of "National Banks." The Act setup operational standards for the banks, established minimum amounts of capital to be held by the banks, and defined how the banks were to make and administer loans. In addition, the Act imposed a 10 percent tax on state banknotes, thus effectively eliminating non-federal currency from circulation. (What is a "National" bank?)The Federal Reserve System: 1913 to DateFunctions of the Federal Reserve SystemBy 1913, America’s economic growth both at home and abroad required a more flexible, yet better controlled and safer banking system. The Federal Reserve Act of 1913 established the Federal Reserve System as the central banking authority of the United the Federal Reserve Act of 1913 and amendments over the years, the Federal Reserve System: * Conducts America’s monetary policy. * Supervises and regulates banks and protects consumers’ credit rights. * Maintains the stability of America’s financial system * Provides financial services to the . Government, the public, financial institutions, and foreign financial Federal Reserve makes loans to commercial banks and is authorized to issue the Federal Reserve notes that make up America’s entire supply of paper of the Federal Reserve SystemBoard of GovernorsOverseeing the system, the Board of Governors of the Federal Reserve System, controls operations of the 12 Federal Reserve Banks, several monetary and consumer advisory committees and the thousands of member banks across the Board of Governors sets minimum reserve limits (how much capital is on hand) for all member banks, sets the discount rate for the 12 Federal Reserve Banks, and reviews the budgets of the 12 Federal Reserve is a "National" BankAny bank using the phrase, "National Bank" in its name must be a member of the Federal Reserve System. They must maintain minimum levels of reserves with one of the 12 Federal Reserve banks and must deposit a percentage of their customers’ savings account and checking account deposits in a Federal Reserve bank. All banks incorporated under a national charter are required to become members of the Federal Reserve System. Banks incorporated under a state charter may apply for membership. ("National Banks" from the US Code)找不到别的了

law and order是个固定词组,中文解释即:法律与秩序(右派针对犯罪与暴力所提出的口号)“与”字有和之意,所以按此题目故而应写两者。中国具有代表性的计划生育就是一个很好的素材,不过要是从这两者下笔,我认为从中国法律的历史来写更容易些。以上只是个人见解,希望能对你有所帮助。

美英日银行监管体制比较分析 内容提要:西方发达国家普遍拥有比较健全发达的银行业,由于政治、经济、文化等历史渊源各不相同,各国纷纷建立了各具特色的银行监管体制。通过对美国、英国、日本这几个主要的西方发达国家银行监管体制进行比较研究发现,在监管法律基础方面,美英日分别实行 “规范管理”、 “非正式管理”、 “金融行政管理”;在监管框架模式方面,美日英分别为“双线多头”、 高度集中的“单一制”、“单线多头”监管模式;在监管制度内容方面,三国在市场准入监管、日常审慎监管、问题银行监管和市场退出监管方面也各具特色。 关键词:银行监管体制法律基础 框架模式 制度内容 引言 西方发达国家普遍拥有比较健全发达的银行业,由于政治、经济、文化等历史渊源各不相同,各国纷纷建立了各具特色的银行监管体制。通过以美国、英国、日本这几个主要的西方发达国家为研究对象,对其银行业监管的法律基础、框架模式、制度内容进行比较分析,对我国建立一种符合当今复杂情况的现代化银行监管制度是不无裨益的。 一、银行监管法律基础比较 (一)美国的“规范管理”。美国是一个以法制化著称的国家,尊重法律、处处依靠法律是美国民族的特点之一,因而其管理制度常被学者标上“规范管理”的典范,也成为其区别于英国注重银行的自律监管、以“习惯法”为主的监管特色。自建国以来的短短两百多年里,美国颁布了众多的金融法规和条例,不仅有银行大法①,还有各种各样的专项法律②,并且不断出台或修订银行条例及规章制度,由此建立了一套完整的、以法律框架为基础的、手段先进、机构复杂严密、理性量化管理的银行监管体制。从其银行监管条例的重心看,30年代立法主要从防止银行大量破产影响经济稳定出发,以保证银行安全,维护稳定的金融秩序为主,1933出台的《格拉斯-斯蒂格尔法》确立了美国银行分业管理的格局;70年代立法倾向于保护消费者利益;80年代立法转向放松管制,提倡效率和竞争;90年代在西方国家纷纷改革金融体制、由分业经营向混业经营转变的浪潮的推动下,1999年美国颁布了《金融服务现代化法》(Financial Services Modernization Act,又称为Gramm-Leach-Bliley Act of 1999,GLB法),允许金融控股公司通过设立子公司的形式经营多种金融业务,由此打破了美国半个多世纪以来银行、证券、保险严格分业经营、分业监管的格局。 (二)英国的“非正式管理”。英国是老牌君主立宪制国家,由于历史、地理及其政治环境的影响,加上英国人冷静理智、善于自我克制、尊重社会权威和秩序、保全声誉、遵纪守法的传统,使英国社会采取了以“习惯③法”为主,并与“成文法”相结合的独特的银行监管法律体制。英国并非是一个不重视法律的国家,事实上英国是一个严格执行法律的国家,只是在法律方面采取因袭主义,具有较长的稳固性,而不像美国那样频繁地颁布法律,由此英国银行监管风格被贴上“非正式管理④”的标签,并与美国“规范管理”的银行监管法律体制相区别。英国的银行法很少,主要有《1979年银行法》和《1987年银行法》,《1979年银行法》赋予英格兰银行监督的责任,《1987年银行法》加强了这一监督职能。1997年英国“金融服务监管局(FSA)”成立,成为对商业银行、投资银行、证券、期货、保险等九个金融行业的统一的服务监管机构。2000年,英国通过了《金融市场与服务法案》,从法律上确认了上述金融监管体制改革。 (三)日本的“金融行政管理”。日本相对于美、英等国,对银行业的监管具有强烈的政府干预色彩,通常也被称为“日本的金融行政”管理。日本金融监管当局根据自身的特点,在吸收英美行之有效的银行监管措施的基础上,形成了自己的银行监管法律体制。日本主要的银行监管法规是1981年《日本普通银行法》、《日本银行法》,该法对银行业务范围、财务监督、经营管理、法律责任进行了具体的规定。1998年日本政府顺应金融改革的大趋势,全面修改《日本银行法》,通过了《新日本银行法》,加强了中央银行——日本银行的独立性。此外,一些银行部门法规也起着重要的作用。 二、银行监管框架模式比较 由于各国地理和自然条件的不同,民族和社会历史的特殊性,经济结构和发展水平不同,政策法律制度的显著差异,形成了各国监管框架模式的多样性。 (一)美国的“双线多头”监管模式。“双线”即联邦政府和州政府两条线对银行都有监督权,“多头”是指在每一级又有若干个机构共同行使监管职能。在联邦这一级上,有8个监管机构,有联邦储备体系、货币监理署、联邦存款保险公司、证券交易委员会、联邦住宅贷款管理总局、国民信贷公会管理局、联邦储备贷款保险公司、国民信贷公会保险基金,其中最主要的三个监管机构是:联邦储备体系(Federal Reserve Board ,简称FRD,负责管理在州注册的、属于会员银行的商业银行);货币监管署(the Office of the Controller of the Currency,简称OCC,负责管理在联邦注册的国民银行); 联邦存款保险公司(Federal Deposit Insurance Corporation,简称FDIC,负责管理在州注册的、属于非会员银行的商业银行)。 美国银行业主要管理机构及其责任见表一。在州这一级上,50个州各有各的金融法规,各有各的银行监督管理官员和管理机构。 实行“双线多头”监管模式的国家都是实行联邦制的发达资本主义国家。美国地域辽阔,经济金融状况、生产力分布和经济部门结构等情况差别很大,此外美国民族崇尚公平竞争和自由选择的特点、联邦和各州权益严格的分权制,使银行业的集中监管难以实行。建立在分业经营基础上的美国“双线多元”监管体制正适合了美国的国情,其优点在于:它能适应地域辽阔、金融机构繁多的国家的实际情况;可以防止一国金融监管权利的过分集中;可以使金融监管机构的监管专业化,提高金融监管的效果。但“双线多元”监管体制也存在明显的不足,如金融监管机构交叉;金融法规不统一;监管分散,出现监管空白或重复监管;银行容易钻不同监管部门的空子,逃避监管,加剧金融领域的矛盾和混乱。 (二)英国的高度集中的“单一制”监管模式。高度集中的“单一制”监管模式,指单一型的监督管理设置模式,由单一的中央级机构如中央银行或专门的监管机构对银行业进行监管。长期以来,英国对商业银行的监管权高度集中在隶属于财政部的英国中央银行——英格兰银行。英格兰银行对银行的监管是由隶属英格兰银行的银行业监督委员会(Board of Banking Supervision)和银行业监督局(Banking Supervison Division)负责的。 银行业监督委员会为银行业监督的最高机构,每年发表执行银行法情况的年度报告,汇报根据银行法对银行监督的执行情况。银行业监督局具体负责管理商业银行,并由英格兰银行的一名执行董事或常务副行长负责。为了适应金融全球化和欧元诞生的挑战,1997年,英国政府提出改革金融监管体制的方案,将包括英格兰银行、证券和期货监管局、投资管理监督组织、私人投资监管局等九家机构的金融监管职责移交给新成立的“金融服务监管局(Financial Service Authority,简称FSA)”,统一负责对商业银行、投资银行、证券、期货、保险等九个金融行业的监管。 世界上绝大多数国家都实行这种高度集中的“单一制”监管模式。英国的社会经济金融发展是一种较少人为干预的、自然的历史发展模式,直到《1979年银行法》颁布后,才以法律的形式授权英格兰银行具体实施对银行业的监管。这种监管模式的优点在于可使金融监管集中,金融法规统一,银行不易钻空子;能较好地适应高度集中国家政治机构;运行得当有助于提高货币政策和银行监管的效率;也有助于克服其他模式下不同监管机构之间相互扯皮、推诿责任的现象。缺点是这种模式会使监管部门作风官僚化,监管任务过重,不利于提高监管人员的素质。 (三)日本的“单线多头”监管模式。“单线”是指对金融业的监管权力集中在中央政府这一级,“多头”是指在中央这一级政府有多个机构负责对金融业的监管。长期以来,大藏省一直是日本金融事务的主管机关,对银行业的监管也主要由大藏省负责。日本银行作为中央银行在行政上接受大藏省的领导、管理和监督,也承担一定的监管职责,形成了由大藏省和日本银行共同负责对银行业实施监督管理的模式。大藏省监督的重点是从行政管理的角度,依据银行法以及相关法规、制度对银行的业务经营的合规性进行监督检查,保证银行体系的健康有序运行。日本银行只对在日本银行开设往来帐户或需在日本银行取得贷款的银行进行监督和管理,其监督的重点是从经营风险和资产状况角度,通过对其资产质量和风险状况的监督检查,保证银行业经营的安全性、相互竞争的平等性,使银行的经营活动与中央银行的政策意向保持一致。1998年,金融监管机构和金融体系计划厅从大藏省分离出来,成立了综合性的单一的金融监管机构——日本金融监督厅,到2001年,日本初步形成了一个以金融监督厅为核心,独立的中央银行和存款保险机构共同参与,地方财务局等受托监管的监管框架。 实行“单线多头”监管模式的国家大多是经济比较发达的资本主义国家。日本的不同发展层次的市场经济和议会政治结构,导致了比较分散的经济政治管理体制。这种体制反映在日本的银行监管体制中,就形成了“单线多头”的监管模式。这种监管模式的优点在于集中统一的监管可以提高监管效率,形成各权力机构之间的制约与平衡。同时也应该看到这种模式有效运行的关键在于各管理机构之间的协调与合作,在一个不善合作与立法不健全的国家中,这种体制的优势难以得到发挥。同时这种模式也同样面临“双线多头”监管模式类似的问题,如监管职责划分不清,重复监管等。 三、银行监管制度内容比较 银行业监管的制度内容主要包括市场准入监管,日常审慎监管,问题银行监管和市场退出监管。 (一)市场准入监管。三国都实行核准主义⑤,普遍重视最低准入资本金是否充足。市场准入监管是指制定对银行业开业条件的具体要求,以防止不合格的金融机构进入金融市场,保持合理的机构数量,避免恶性竞争,包括机构准入、业务准入和高级管理人员准入三个方面。 在市场准入监管方面:1.美国相对于英日管理较松。不同性质的银行由不同的监管机构审批⑥,其中美国的国民银行的最低注册资本为100万美元;2.英国最为重视。英格兰银行监管的主要目标就是使银行持续满足银行法规定的授权标准⑦,不断地评估和考察这个标准是否被遵循,按照谨慎原则决定是否取消或限制授权。英国的银行准入的最低注册资本为500万欧元;3.日本最为严格。以维持金融体系的稳定为首要目标,实行严格的开业管制,从1960年后几乎没有新的普通银行建立,限制了金融机构的数量,100%属于世界性的大银行,垄断性非常严重。日本的银行准入的最低注册资本为20亿日元。 (二)日常审慎监管。日常审慎监管是指在银行正常经营期间内对银行日常经营活动进行监管,防范银行业务运营过程中可能出现的各种风险。主要包括对以下几个指标的监控:资本充足率、资产质量分析(包括资产集中程度、不良贷款的水平和发展趋势等)、流动性指标、呆账准备金、利率风险和汇率风险分析,以及对银行的风险管理系统和内部控制制度的监管。其中几个主要指标的比较情况见表二。 (三)问题银行监管和市场退出监管。问题银行监管制度是指旨在防止银行出现可能导致对银行体系安全威胁的一系列制度安排,包括纠正性监管、救助性监管和市场退出监管。其中存款保险制度是银行市场退出机制的核心,存款保险制度模式按隶属关系分为独立、隶属于央行和隶属于财政部两种,按功能分为单一⑧和复合⑨两种。美英日三国也各有自己的特色:1.美国于1933年首创存款保险制度,其存款保险机构独立于政府,具有复合功能,保险上限为10万美元;2.英国的存款保险制度建立于1982年,存款保险机构也是独立的,但只有单一的功能,保险上限为存款余额的75%,最高可达2万英镑;3.日本的存款保险制度建立于1971年,存款保险机构隶属于财政部,具有复合功能,保险上限为1千万日元。 综上所述,美英日银行监管体制都是在特定的政治经济体制、历史条件和人文背景下形成和发展的,没有任何两个国家的监管体制是完全一样的。而且在市场和金融发展的不同阶段,监管体制也需要根据环境和形势的变化进行相应调整,不存在一个适用于任何国家或任何发展阶段的固定单一的银行监管体制。因而,各国应结合各自的政治体制、经济体制、长期以来形成的金融体制、金融文化等逐渐摸索和形成一套适合本国国情的银行监管体制,以推动本国经济、金融健康平稳发展。 注: ①重要的监管大法有:1863年《国民银行法》;1913年《联邦储备法》;1933年《格拉斯-斯蒂格尔法》;1978年《国际银行法》;1980年《放松存款机构管理与货币控制法》;1989年《金融机构改革复兴与加强法》;1991年《联邦存款保险公司改善法》,1999年《金融服务现代化法案》等。 ②重要的专项法律有:1956年《银行控股公司法》;1966《银行合并法》;1968年《消费信贷保护法》; 1982年《加恩-圣吉曼存款机构法》;1983年《国际贷款监督法》;1994年《瑞格尔-尼尔跨州银行和分行效率法案》等。 ③所谓“习惯”,是指仁人志士着意创造或在社会经济生活中逐渐自然形成,成为社会成员主动遵守的行为模式。它是在没有外来压力的情况下,人们的习惯性行为,成为稳定社会的一种手段。 ④“非正式管理”是指没有正式的规则、由监管者看管金融群体并警告它们,当其陷人危险时,金融机构或自我改变其行为方式,或听从管理者意见进行动作。 ⑤核准主义,又称许可主义,或审批制,即事先的行政许可,是商业银行登记及成立的前提条件。具体来说,设立商业银行除具备法律所规定的条件之外,还须报请金融监管机关审核批准,才能申请登记注册,公告成立。 ⑥ 联邦级银行由通货监理署颁发执照,州级银行由州政府颁发执照。若州银行要成为美联储会员银行,要经联邦储备理事会审批。通货监理署审查开业银行是否符合注册标准时,须考虑以下因素:(一)资本充足性;(二)合格的管理标准;(三)社区的便利与需要;(四)已有设施的供求关系;(五)银行业内部的竞争因素;(六)未来盈利前景;(七)申请者的守法情况。此外,对于每个因素还有一系列与之配套的测评手段,这样不仅使监管部门在操作时有章可循,也能够让申请者做到心中有数。 ⑦英国1987年《银行法》对于授权标准也有明确要求:(一)最低实收资本;(二)专业技能要求;(三)谨慎行为标准;(四)设置非执行董事;(五)人员适合与适当标准;(六)"四只眼原则"。 ⑧ 单一存款保险的职能仅是在投保机构破产关闭时,负责赔偿存款人,因而被称为“付钱箱”式存款保险。目前全世界共有39个国家实行这种模式,主要分布在欧洲。 ⑨ 复合存款保险不仅承担着偿付破产银行存款人的职责,而且具有监管银行和处置破产银行的功能。目前全世界共有33个国家实行这种模式,主要分布在亚洲和美洲。 仅供参考,请自借鉴。 希望对您有帮助。补充:由于篇幅限制,只能发中文的,您可以随时找我,还可以帮您再找找相关的资料。

有关法律英语的论文题目

A paper on the realitionship between civil mediation and trial Abstact:(摘要) Court mediation and trial are the two ways to settle civil two ways ,having different demands on entity,exist as independent systerm. The mediation proceeding and trial proceeding are combined to present,our country is on the critical period of building harmonious socialist society,which put great challenge on the relationship between court mediation and court trial .This paper ,basing on the similarities and differences between the two metioned above, analyze the relations between civil procedure mediation and trial.一些专业术语也不知道翻译的对不对,希望对你有所帮助

The theory of criminal law of shallow understanding errors1. irrtumslehreLegal irrtumslehre, namely, refers to the illegality mistake for own behavior in law, whether what crime constitutes a crime shall be punished by, or what is wrong, is to oneself the legal nature of the action of meaning or misunderstandings. Legal irrtumslehre usually includes three conditions: (1) the actor's behavior in law does not constitute a crime, the offender and constitutes a crime for which imaginary guilty, (2) the behavior in law constitutes a crime and does not constitute a crime, the offender mistaken assumptions that innocent, (3) for his act constitutes a crime shall be convicted and punishment in light of the existing errors, misunderstanding or punishment. Due to the legal irrtumslehre, only to the behavior of the offender is not correct understanding of the legal assessment, and for their actions in fact correct understanding of the situation is still there, so its act constitutes a crime shall be investigated for criminal responsibility is and how it is not usually occurs.(1)Imaginary innocent treatment principleThe principles for imaginary innocence, whether it involves a deliberately elements. Foreign criminal law theory basically has the following kinds:1)Should know that don't speak, just for criminal facts have understanding. Canada criminal code article 19 regulation: "the ignorance of the law excuses and crime can be ShuZui reason." Motto: "Roman law and legal disclaimer" somehow also expressed a principle, namely: "in the crime as subjective FanYi established condition, not request to recognize his behavior of richtswitrig".2)Should know the reason, according to two: moral responsibility theory, personality responsibility theory. Moral responsibility theory emphasizes on the rationality of free will blame illegal conduct, is considered to be objective stance. 3)That said, the possible illegality of responsibility for deliberately, at least to the possibility of understanding illegality. While in China mainland, the introduction of the concept of crime has another concept -- social consciousness that harm to discuss richtswitrig already meaningless. Because the deliberate crime according to law condemn the illegality of the offender is not known, the law itself is not damaged, the law of the social consciousness is harm. Social harm consciousness is the essential contents of the crime, illegal consciousness is the legal form of social consciousness. Therefore, our country law more emphasis is on the rationality of essence, which is harmful to the society values. Just because of its social harmfulness, with a social moral evaluation colour, easier for people to grasp and observe. Therefore, the author thinks that, in general, the person need to recognize his behavior may be the result of inevitable or harmful to the society, and has already know. With intentionally But in fact, the forbidden by law and mass that is harmful to the society in our country nowadays the behavior under the constitution should be consistent, in other words, know the social harmfulness also know the possibility of illegal, but know the possibility of illegal is inevitable should also realize social harmfulness, both are unified. Therefore, it is generally thought that the law is no excuse, the reason of law does not exclude the misunderstanding in principle, but can be culpable for deliberately discretion. (2) Misunderstandings treatment principle. PunishmentWe might as well so the essence of blame for his due: the crime in the subjective should blame or blame, for the intent or negligence performance. If the offender because of misunderstanding that legal person feels very innocent, lack of this should blame or condemning sexual, from the fundamental measure, blame is absolutely not consider disclaimer. Especially in the modern society, the legal category SAN marino, legal entry in different fields and different levels of books, recognized, comprehend legal apparently endless and same, so the person of law and misunderstandings, not inexcusable. Now, both in theory and practice, the method not cling to forgive "seems to have in shake. Therefore, to a certain extent, can also think admits exceptions excusable is legal misunderstanding of criminal law is an important symbol of humanity. In addition, it was not in the act of which is prohibited by the laws and regulations, especially after a circumstance, should have knowledge of richtswitrig actor, constitute the understanding of deliberate point of view, with the attitude of this understanding, of course, that is not the illegality or by the simple statement actor. The author thinks that the only when the legal establishment of may, FangKeZu but . The fact mistakeThat mistake, is to determine its subjective behavior nature and the criminal responsibility of the relevant facts wrong understanding. From the wrong reasons and phenomenon of angles, generally known that there are several mistakes:(1) Object irrtumslehreThe object is known for errors, whether there is objectively error object. It includes actor in the implementation of the existing criminal behavior of the hazards for the object and actually does not exist, or for criminal object and actually does not exist, or infringe a criminal object and actually invaded another crime object. The object of objects is usually known errors caused by mistake, but the object of different social relationship reflects different. Evil doer of objects and actual expected in fact not only harm object does not agree, and in the nature of law is not consistent. Therefore, the object irrtumslehre may affect the form of sin, crime accomplishment, and may even attempted to influence the crime. For example, in view of the circumstances, not a thought before the enemy, and a party came to stick, afterwards just know the ox was wounded. A thought of damage is "people", and the actual wounded is "cow", do not belong to the same laws of the object. Similar situation and will generally be mistaken for drug trafficking items, Actor will stolen items in the theft of guns in stealing together. This object from the subjective errors, see, is a kind of mistake, From the objective, because the mistake crime to no avail, where the criminal attempted )Object mistakeObjects can be generalized mistake, including object mistake to belong to the object know mistake is inevitable object irrtumslehre. These include, is known to be wrong object of legal property of the same object mistake and legal properties of different objects, namely the object irrtumslehre irrtumslehre. In order to distinguish with the object mistake here, the cognition to the same object only mean error between the different objects, namely the misunderstanding of the evil doer expected objects and actual harm to the object, but not in fact in the legal nature of the same situation. This object mistake again say things on purpose mistake not criminal responsibility. As a reserve, killing b shall be killed as b and c, do not affect a rap. This is the need to consider that a kill b behavior "mistake" cause others (c), belong to an intentional crime (b) "death", for the excess result, according to the results, which determine the ordinary mail of death was deliberately recognized for deliberately, to the death of the fault is propylene, identified as negligence, according to the intention or negligence of the general mark recognized FanYi or state of mind, not applicable rules of the ) Behavior irrtumslehreBehavior mainly includes two kind of mistake: first, the behavior nature irrtumslehre. That actor has to its social harm nature, such as understanding not imaginary defense. Behavior nature mistake might affect the form of sin, and may also affect crime. Second, the behavior tools (methods) irrtumslehre. That person to use when the conduct of tool (methods), which affects not correct understanding of harm results, behavior tools (methods) mistake can affect crime or attempted was founded, also can affect crime or belongs to the incident, a typical for murder on hazardous substances, because the drug failure and failed to kill people, can think method or tools for error doer of consciousness beyond reason not to succeed. And as actor see armour, second coming together, hence shot to play, but can't hit by the party and. Look, this is from the phenomenon of an object, or the final results for the mistake, but this error is based on the fact that the wrong doer identify offender is carefully identify to begin, can think recognize is accurate, errors in ChaWu itself. The solution to this situation, "said", its legal with qualitative and recognize wrong object is consistent, namely directly recognized as an intentional homicide accomplishment. The death of a person is directly intentionally to b, death is the indirect intentional, just for a to b is attempted, accomplished. Additionally, if in daily life because misidentification object and damage of consequences, the crime itself is not just any criminal negligence because of )Causality irrtumslehreCausality mistake, is on his behavior and harmful results of actual connection between errors. Generally include: first, not some harm result, as has happened actor. This generally constitute a crime. Second, has certain harm result, but not for actor or for his behavior is caused, and does not affect crime accomplishment. Third, really happened, the offender is aware of its behavior, but with the actual development between the harm to the process or a mistake, general to punish crime accomplishment. In theory, the offender is not only a crime, but continuous movement, this several continuous action is not a few crime, but a crime. In this sense, doesn't exist on the results of the irrtumslehre and facts mistake and proceduresDomestic scholars in fact know mistakes and errors between the issue legal representative views mainly include:(1)For own behavior whether in law constitutes a crime, criminal or what kind of criminal punishment shall be under the incorrect understanding is legal irrtumslehre for his behavior on the implementation of the incorrect understanding is the fact that mistake,(2)The objectivity of crime is a false understanding of crime, that mistake of objective facts have clear understanding, only to act in the evaluation of existing laws on the concept of law is not correct mistakes。(3)Actor known facts and actual fact don't agree is wrong, the person that judgment and objective law is law of illegal inconsistency ideas basically could in theory and legal irrtumslehre fact distinguish mistakes, it is important to emphasize that:1) With the conviction that the so-called irrelevant, as this mistake to hit each other, the shooting head caused the death of heart, without vision of research into our. 2) Study of the theory of error, error occurs when the purpose, but whether to intentionally resistance, reduce plots affected only the wrong cognition, natural sentencing nor will it into the error theory category. 3) This does not constitute a crime and actor for crime, and for their behavior in the criminal law on the crimes and how to apply for criminal punishment on such specific knowledge error, conviction according to law. Based on this, the author thinks that, at the fact that criminal law is only to know wrong doer of elements to know the so-called objective facts constituents of mistake is the fact that the legal irrtumslehre error refers to the legal action is illegal and the evaluation of the mistake. From the theory of facts and legal irrtumslehre error, but the problem is in the law, criminal elements to the facts and law closely combined circumstances (like some administrative crimes and economic crimes), or is in a fact itself contains certain laws of evaluation content, to distinguish with a mistake is the fact that mistake or legal wrong, is often difficult. If the property of his humanity and obscenity obscenity, administrative rules and regulations, JinYuOu, disrupt public until its precondition of the legitimacy of the public, and legal irrtumslehre facts wrong intertwined, and this is what we distinguish facts and legal irrtumslehre errors will solve the some cases, the defendant should know that because of the lack of knowledge, and not to the behavior of social harmfulness, so that the defendant is not "knowledge they will entail harmful consequences to society, and hope or allows such results" and deliberate crime, the burden of proof is only FanYi prosecution, in addition, prosecution without proof the defendant not normal, but normal mental and spiritual normal presumption defendant directly if the defendant that his spirit is not normal, it shall provide necessary evidence by himself to prove. Thus, the author, on legal irrtumslehre processing, can adopt the presumption of ways to handle. Which country presumption every normal citizens are known, unless the law can put forward defense "advantage prove" above, or the evidence rebut these presumption is established. From the efficiency of lawsuit, said the country is impossible to prove the defendant is known of the law.

O. J. Simpson murder case辛普森杀妻案The O. J. Simpson murder case has been described as the most publicized criminal trial in history,[1] in which O. J. Simpson, former American football star and actor, was brought to trial for the murder of his ex-wife Nicole Brown Simpson and her friend Ronald Goldman. Simpson was acquitted in 1995 after a lengthy trial, the longest jury trial in California history.[2]Simpson hired a high-profile defense team led by Johnnie Cochran and F. Lee Bailey. Los Angeles County believed it had a solid prosecution case, but Cochran created in the minds of the jury the belief that there was reasonable doubt about the DNA evidence (then a relatively new type of evidence in trials),[3] including that the blood-sample evidence had allegedly been mishandled by lab scientists and technicians.[4] Cochran and the defense team also alleged other misconduct by the Los Angeles Police Department. The televising of the lengthy trial riveted national attention on the dramatic case. By the end of the criminal trial, national surveys showed dramatic differences between most blacks and most whites in terms of their assessment of Simpson's guilt.[5]Later, both the Brown and Goldman families sued Simpson for damages in a civil trial, which has a lower standard of proof for determining responsibility.[citation needed] On February 5, 1997, the jury unanimously found there was a preponderance of evidence to find Simpson liable for damages in the wrongful death of Goldman and battery of Brown. In its conclusions, the jury effectively found Simpson liable for the death of his ex-wife and Ron Goldman.[6] On February 21, 2008, a Los Angeles court upheld a renewal of the civil judgment against him.这个案子很经典,上面的一段是wiki上的英文案例,你可以找一些关于这个的中文资料,然后选择一个角度(比如种族歧视与陪审团制度的矛盾、毒树之果原则、媒体和舆论与司法公正的矛盾等等),或者一篇参考的中文文章(很多中国的法律人也会研究这个案子,发表一些观点),自己写或者翻译一篇英文论文出来就是了。下面引用一段英文资料,有个人在提问,为什么法院在刑事诉讼中判决辛普森无罪,但是在民事诉讼中又判决他赔偿自己妻子死亡赔偿金。 Jeralyn Merritt对这个问题进行了简略的回答。我想你大一的论文,字数要求不会太多,所以参考一下他这段答复吧。如果字数不够就把上面wiki的资料加一些进去,简单的交待一下案情。Q. I am a high school government student, and I have a question that has been bothering me that my teacher refuses to answer. In the . Simpson case I know that the state jury did not find him guilty on the charge of murder, but the federal court did on the charge of wrongful death. What is the difference and why were they able to do that? -- Geni A. . Simpson was charged with first degree murder in the state court in California. The jury found him "Not Guilty." A "not guilty" verdict means the state failed to prove the charges "beyond a reasonable doubt", which is the standard of proof in all criminal prosecutions. Criminal cases are brought on behalf of the citizens of a particular state or federal district, not by the victims or their . Simpson was found not guilty in the criminal case, the families of Nicole Brown Simpson and Ron Goldman sued him in the state (not federal) court in California for wrongfully causing their deaths. Civil lawsuits for wrongful death are tried for money damages, not to put the defendant in prison. Civil cases are brought in the name of individuals, not in the name of the evidence was introduced in the . Simpson civil and criminal trials. For example, although . Simpson denied it, evidence was presented in the civil trial that . Simpson owned a pair of Bruno Magli shoes that matched shoeprints left at the murder . Simpson exercised his constitutional right against self-incrimination and chose not to testify in the criminal trial. All defendants in criminal cases have this right. In the civil trial, . no longer had such a right because he had been found not guilty of murder and could not be tried again for it. He had to testify when the opposing side called him as a witness. Thus, the jury in the civil case got to hear 's testimony while the criminal jury did the criminal case, the jury got to see that the glove left at the scene of the crime did not fit . Simpson. This experiment was not repeated for the civil jury. The jury in the criminal trial got a far stronger portrayal of the problems with the DNA and other scientific evidence in the case, and the poor management of the crime scene, than did the civil jury. And the criminal jury got to hear the false testimony of Los Angeles police officer Mark Furman, who later admitted lying and pleaded guilty to , the burden of proof in criminal and civil cases is different. In criminal cases, the standard is "proof beyond a reasonable doubt." There is also a presumption of innocence that stays with the defendant until and unless the jury returns a guilty verdict. In civil cases, the standard of proof is "by a preponderance of the evidence," which essentially means "more likely than not," or put another way, proof by 51% or jury's verdict in the civil case was not that . Simpson was guilty of murder, but that he was liable for (which essentially means responsible for causing) the deaths of Nicole Brown Simpson and Ron light of the different evidence presented, burdens of proof and ultimate issues the juries were called upon to decide, the verdicts in the criminal and civil trials were not really all that inconsistent. -- Jeralyn Merritt

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