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Essay代写:Accounting environment

2019-08-01 17:40:04 | 日記
下面为大家整理一篇优秀的essay代写范文- Accounting environment,供大家参考学习,这篇论文讨论了会计环境。会计环境,指的是会计从业人员的生存、职业发展和从事日常工作的环境,所以会计环境无论是对于会计行业的发展还是会计个人的职业规划都有着至关重要的作用。良好、宽松的环境对会计行业的发展具有良好的正面作用,会计可以更好地发挥自己的作用;反之,会计环境如果较为恶劣,则会会计事业的发展带来严重的阻碍和制约。

Foreign scholars have made some achievements in the study of accounting environment, and they have been improved in the dimension and depth of thinking. Foreign scholars have analyzed the currently may affect the various social environment of accounting development, including the contents of the talks to below, are economic, political, scientific, cultural, at four o 'clock this it is also involves several aspects of the social and economic development. Started relatively late and the domestic research of the accounting environment, and based on the special national conditions, most of the discussion mainly concentrated in the socialist market economy with Chinese characteristics under the system of accounting career at this point, and the special education system in China and economic environment of accounting career, there is more than can be summarized as four aspects.

Economy is one of the most directly related factors to accounting, and in this huge system, it can also directly affect the development of accounting. The concrete is what kind of economic system, how the region economic development, the price is stable, financial and securities market development is perfect and so on are all important factors directly affect the accounting development. Specifically, if the economic system changes, it will directly affect the accounting industry, and it will also change together. The higher the level of economic development, the more systematic and perfect the work of accounting in the region; If the region continues to be in a state of inflation, the credibility of the financial statements will be low. In addition, financial securities market development level is better, better, accounting information will also be more comprehensive disclosure. In today's world of economic globalization promoted the prosperity of the capital market, make the financial and accounting reports, as a general commercial language, its importance increasingly prominent status, countries not only focus on the country's accounting information, and attaches great importance to the international communication of accounting information, which makes accounting research content gradually tended to internationalization, but also promote the establishment of national accounting standards and international convergence of accounting standards.

Various countries government management control economy is mainly done through accounting work, a country's political situation will directly affect the relevant software part of accounting, such as system construction, theory research and education. Policy is changed according to different circumstances, each policy change will bring certain influence to accounting work. Countries around the world have different political level, so the development level of accounting also is affected, according to the law of legal systems of different countries around the world, a total of five big law system, but the two big legal system in accounting norms with distinct characteristics, continental law system and the ocean law system. The law of the European law system originated from ancient Rome. Its influence on accounting has the following characteristics: law? Directly constraining accounting behavior, accounting standards and accounting specific working methods will be regulated, and the actual business of accounting is strictly controlled by relevant laws. The law of the sea originated in the United Kingdom, also known as the Anglo-American law system. In the country of this law system, the work of accounting is relatively loose and flexible, without too many restrictions.

In addition, the degree of enforcement and perfection of laws in other countries also directly affects the actual degree of accounting work and accounting information. China is also constantly implementing the accounting and taxation system reform, these measures have prompted the accounting industry to become more and more standardized.

Accounting is a lot of economic subject in comparison with a technical door, the third industrial revolution, the development of science and technology can be said to be growing by leaps and bounds, our daily life has brought great convenience, at the same time, social productivity has gained unprecedented development, the social and economic benefit when it is convenient. Science not only used to study the nature and society, it also provides a way of thinking, to people's cognition plays an irreplaceable important role, accordingly, accounting this subject has also been the theory instruction, more perfect of theory knowledge, also promote the development of accounting to the theorized and systematized. The advance of technology has brought great convenience to the accounting work, the sustainable development of the modern IT technology and combine with other techniques have been conducted, electronic computer technology, communication technology has been mature, brought accounting daily work efficiency greatly improve, deeper, the traditional concept and operating method of accounting change, some of the financial accounting branch like mushrooms, such as theory of derivative financial instruments, and the theory of value measurement attribute. At present, the level of technology continues to progress, still not limited the development of accounting, accounting work by getting more advanced tools, update the more advanced concept, application of advanced technology to improve the efficiency of the accounting, accounting information is more truthful and accurate.

The education level of a country or region affects the overall cultural level and overall quality of society, and the development of accounting level is also affected by it. If the region culture, advanced education popularization, the development of science and technology progress is the inevitable result, accordingly, the economic level is higher, the opposite will greatly affect the development of accounting. People's cognition and understanding of the accounting profession tend to determine the social status of accounting profession; the popularity of education culture and the level of cultural level will directly influence the relevant theoretical research level. Personal qualities of accounting practitioners also affects the social function of accounting can play, also can affect the accounting work of hardware conditions, the new technology can be applied in accounting work, the specific application effect of how is the existence of difference.

The development of accounting career, the most important internal link is the manager. In the development of accounting profession, the management attitude and management concept can directly determine the accounting work system and internal organization structure. Specific rules and regulations of accounting work has a direct influence on the specific accounting work, so if you want to take accounting development into a correct, scientific orientation, so the accounting managers attach importance to it.

The accounting management system contains a large number of regulations, incentives, constraints and guidance for the daily work and financial conduct of accounting. Management system be for the promotion of accounting career with two aspects, the first to ensure the normal conduct of accounting, and on the other hand, in the accounting management system, individual company financial management system is one of the key components.

When the management in an enterprise arranges for the organization of the enterprise, the influence factors on human resources may be considered. Can be treated by the intervention of the internal audit work and audit is the enterprise self evaluation and management on a method of execution through technical coordination and supervision, let the accounting department of environment purification.

At present our country accounting environment there are some shortcomings, but summarized up has the following three points: disadvantages and loopholes, the legal environment accounting work lags the change of political and economic environment and accounting personnel quality to be improved.

In determine the development direction of accounting industry in our country, the relevant management personnel can to draw lessons from the successful experience of international, at the same time, according to the main according to China's current development situation and the environment, to experience the use of information on the screen. At the same time in order to make the current use of accounting concept can be used to, and the trend of the development of the national legal regulations in our country on the staff also need to the operation of the accounting profession to the perfection of legal regulations, make industry stability can be effectively management in accounting, the accounting industry in the process of the development of various industries in China have important influence, so should get the attention of the relevant administrative departments, management, invest more? The resulting problems can be addressed with targeted governance.

System of administrative intervention and management for the development of the country has the effect on the macroeconomic regulation and control, but too much policy management and intervention can make accounting industry development and stability of the out of balance, because the development of the industry needs certain independence and autonomy.

This article talk about the influence of accounting environment of accounting development, first analyzes the external cause and internal cause, then how to purify the accounting environment made some brief advice, hoping to provide some experience for reference to their peers. Accounting is a lifeblood of a country's financial security, and relationship between the national organization economic decisions, in this sense is absolutely can not be careless, only to provide a good external environment, accounting and provide guidance to the development of accounting business, to help it in internal optimization improvement, to make the better service for the society.

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Assignment代写:Existence and time

2019-08-01 17:38:00 | 日記
下面为大家整理一篇优秀的assignment代写范文- Existence and time,供大家参考学习,这篇论文讨论了《存在与时间》。海德格尔的《存在与时间》是二十世纪西方哲学最重要的经典著作,它奠定了整个现代西方哲学的基础和方向。从海德格尔的思想渊源来看,海德格尔的《存在与时间》中的方法是来自于胡塞尔和狄尔泰的“解释学的现象学”,而《存在与时间》的实质内容就是来自于克尔凯郭尔的“生存主义”。

Heidegger's "existence and time" is the most important classic work of western philosophy in the twentieth century, which lays the foundation and direction of the whole modern western philosophy. For husserl, editor-in-chief of heidegger's philosophy and phenomenological research yearbook seventh volume theory written by Aristotle's 40 page of the manuscript is a forerunner of "being and time", which lee Celtic, that top, husserl to anoint the German philosophy genius. Since heidegger had not published any works and papers before "existence and time", the origin of this work became a mystery in heidegger's research. Until the ninety s, heidegger corpora and fundamental importance with the publication of the study of heidegger's thought of early works, the thought origin of "being and time" has a more clear. From the origin of this thought, "existence and time", this classic method, content and narrative structure is more clear. It is the aim of this paper to explain the method origin, content origin and the arrangement of narrative structure of "existence and time".

There is no doubt that heidegger's philosophy is rooted in phenomenology. Without husserl's phenomenology, there would be no philosophy of heidegger. Husserl often said to heidegger, "phenomenology, you and I". Under the guidance of husserl, heidegger engaged in the study of "phenomenology of religious life". In 1928, he succeeded husserl as heir at the university of freiburg. By 1930, husserl had been quite sure that heidegger had turned away from the phenomenological spirit and had turned to something like the philosophical anthropology and historical relativism of scheele. "Amicus Plato, magis amica veritas," husserl wrote in a bitter note on the title page of existence and time. Heidegger's contribution to phenomenology lies in the phenomenology of hermeneutics in existence and time. Even in his no longer use hermeneutics, or he is no longer using the method of phenomenology, hermeneutics of heidegger's is still a phenomenon, although the skin cell's reservations.

The phenomenology of the hermeneutics in heidegger's "existence and time" is clearly the source of the hermeneutics of husserl. Heidegger himself said that he had read the important works of diltai word for word. He was deeply impressed by dilhe's philosophy of life, hermeneutics and historicism. Dilthey for survival and the thought of historical insights that heidegger's can break through the category of husserl's phenomenology is intuitive and intentionality, lee Celtic neo-kantian universal validity and lasker reflective category of life. So we can say that heidegger's thought of the absorption and transcend the dominate the German ideological circle three philosophical schools: Germany southeast fort horses new neo-kantian school, husserl phenomenon of school and dilthey historicism school.

If the method of heidegger's "existence and time" is the phenomenology of hermeneutics, the essence of existence and time is "existentialism". Although heidegger in his later years has repeatedly claimed that the unfinished work only in the aspect of this article discusses the meaning of existence, from existence without thinking about the existence of truth and history, so it is one-sided, but this unfinished work still produced the effect of explosive, and raised in Germany and France's philosophy of "survival" and literary movement. Heidegger in 1945 criticisms of Sartre's existentialism can only say that the heidegger's thought of the great turning point, but it does not deny between "being and time" and kierkegaard thought origin and its decisive influence on the existence and the nothingness. In existence and time, we'll talk more about kierkegaard and Nietzsche. Obviously, heidegger kierkegaard is no longer a Christian writer kierkegaard, but a Nietzsche's historicism atheism of the baptism of kierkegaard, therefore we can say that heidegger was conducted between kierkegaard and Nietzsche's thinking.

At the beginning of the 20th century, died at the age of 42, only the danes, soren kierkegaard, become swept through the German thinker, by bart, Mr Garten and bult mann of the 20th century the first revolution of theology is the dialectical theology, as is the pioneer of kierkegaard. Jaspers made kierkegaard a survival philosopher in the psychology of the world view. Jaspers only learned the concept of "extreme situations" from kierkegaard. Only through heidegger, kierkegaard's thought has been transformed into a philosophical concept into the realm of philosophy. There are a lot of people who see that heidegger's philosophical term in existence and time comes from Christianity, but actually comes from Christian writer kierkegaard. The concept of "ordinary people", "fear", "death", "sin", "conscience", "determination" and "repetition" in heidegger's thought center undoubtedly came from kierkegaard. However, in heidegger, the existence of man is no longer the existence of the belief in the infinite distance of god, but the existence of Nietzsche's existence "in the world".

Look kierkegaard requirements in the "either/or" between the aesthetic life and ethical life do an either/or decisions, but he chose the is not in the religious life, this book more melancholy in the religious life of faith. In his subsequent work, kierkegaard is devoted entirely to the way of life of contemplation. Faith in man's survival defense that kierkegaard in the philosophy of the fragment unscientific last postscript incisively and vividly in the critique of Hegel's philosophy, this paper expounds the posterity as survival socialist basic principle of the thought of the "truth" subjectivity. It is from kierkegaard that heidegger understands the concept of "survival" and "this in".

Heidegger's "being and time" is a unfinished book, its complete part of the core part is "the with timeliness," the whole book introduction and are in the preliminary analysis of the two parts is relatively minor. Therefore, we seem to be able to say that existence and time is rather called "this time and time" in accordance with the completed part. Although heidegger repeatedly pointed out from there to provisions in this existence, but this time he only then in existence between the hermeneutic circle, which means that he is in hermeneutics to understand the meaning of "existence", rather than from the phenomenon of existence to understand "real". Correspondingly, heidegger does not directly discuss the way of the existence of time, but is to explain the time itself. At the end of "existence and time", heidegger is obsessed with saying that this is only a road to understanding the existence and time itself. Heidegger did take this turn in his later philosophy. However, in existence and time, we can understand his "existentialism" in the very exquisite narrative structure that heidegger himself planned.

Heidegger used phenomenological method to describe the existence of this in the first place, and first established the way of approaching the special existence of people. This is from the daily life of people. Heidegger regards the daily average survival of human beings as the starting point and basis of understanding the existence of this. It seems that heidegger's focus on the basic fact of People's Daily life has obvious anti-college and anti-reflective tendencies. But let's not forget that this is just the starting point of heidegger's philosophy.

The hermeneutics of the first part of heidegger's "existence and time" is to some extent based on the phenomenological interpretation of Aristotle's ethics. In this section, shows a new interpretation to heidegger's phenomenology of spirit of classical philosophy, this technique is of great significance for the philosophy of the 20th century, people from him to see a reading skills, the skills to restore the great philosopher in the text at the beginning of the radical source of thinking. In contrast to the leading scholars of weber, yeager, kasir and hartmann, many young people felt that heidegger's thoughts were far more powerful. Heidegger in the fort during the five years of coaching, is not only the harvest period, for he thought burst, the most is his love and arendt sweet period, he also attract the whole period of German philosophy of talented young people to follow him to learn. At the time, arendt, marcuse, jonas, anders and others were all in heidegger's class, except for marburg, gadamer and klugar. Strauss, voegelin and Kuhn were also influenced by heidegger. In the 1930s, after the publication of "existence and time", heidegger's class had fostered a generation of German philosophers with a large cast. This is the philosophical education movement in the most magnificent college of the twentieth century.

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Essay的表达技巧总结

2019-08-01 17:33:44 | 日記
中国留学生在写作essay的时候,由于习惯了中式的写作,所以往往会在表达方面出现不少错误。一旦表达出错,那么essay的质量肯定会大打折扣。所以大家在写作essay的时候,一定要注意表达。下面就给大家分享一些essay写作的表达技巧。

Essay写作需避免重复

如果你总是使用同样的单词,教授会将之视为懒惰或者语言能力不足的表现。那怎么避免重复呢?最常见的一种方法就是使用同义词进行代替。但是同义词很多时候并不好想。这时候你需要借助同义词词典。这不是单纯在积累,而是在帮你回忆。其实我们学习英语这么多年,已经掌握了很多同义词。但是因为很多单词长时间不用,所以被暂时性遗忘了。而查阅同义词词典可以帮你回忆起它们。

另外,还有一个很少有人知道但很有用的方法。第一步,删去表达中重复的部分。第二步,圈出关键词(跳过as a, of, while, it,等等)。第三步,编辑一个新句子,句子中含有圈出的关键词,但是不包括那些重复的单词。这可能需要你加入更多ideas 让你的观点更丰满,但是这样扩充新句子的方式会大大提升你的整体essay水平。尝试一下吧!当然了,essay写作也需要控制好字数。

Essay写作可以使用你熟练的单词

Essay写作中,是否使用了看起来很高大上的单词不重要,重要的是你怎么去用这些单词。如果你不是非常清楚这个单词的使用方法,建议你还是选用自己熟悉的单词。尤其是在避免重复时,不要使用不熟悉的单词进行同义替换。如果用错单词表达出了其他的意思,那么还不如保留重复。

使用主动:Breathe life into your essay writing

尽量使用主动语态而非被动语态。如果使用了被动,建议找出动作的行使者,将其前置。比如:

The ball was tossed by Tom (被动)

找到was tossed中的动作行使者,是Tom.把Tom放到动词前面。

Tom tossed the ball (主动)

这样一来,表达就更合乎标准语法了。

Essay写作要避免陈腐的表述

尽量不要使用陈词滥调的俗语,而是给出你自己的original thoughts。尤其是一些人尽皆知的老掉牙的观点,比如A friend in need is a friend indeed. 尽量将这类表述降低为零,用自己的表述去阐释会更好。

也许这些俗语可以很好地强调出你的核心观点,但是更有可能的是,教授会认为你在creativity上表现欠佳。

Literary present

在引述文学或者电影等作品的内容时,必须用现在时态。我们常常会自然而然地使用过去时态:

The river symbolized freedom and enlightenment for Huckleberry Finn.

但是按照literary present这个要求,应该这样写:

The river symbolizes freedom and enlightenment for Huckleberry Finn.

总之,这本书的故事发生在什么时候,当你提及书中地人物和事件时,要使用现在时态。也许你会问为什么?但是有些约定俗成的要求就是easier to accept than to question.

Essay写作要保证拼写和语法正确

写作过程中要时刻关注拼写和语法正确,不然教授不能读懂你所表达的观点。教授不能帮你把it变成in,或者把you变成your。先认真地用肉眼搜查出所有的拼写和语法错误,再按下提交。如果保留这些小错误的话,即便是很棒的文章也只能领到一个不理想的分数。

Essay写作简洁是美

Essay写作中建议使用简洁清晰的语言。避免使用没有任何实际作用的过渡词。控制住你那一直想敲出and的手。避免从句里面套着从句,一个句子里尽量控制从句不超过两个。避免一口气不停歇地写到底,该用句号用句号,减少过长句。

以上就是关于essay写作的表达技巧讲解,希望大家都能学会这些表达技巧,运用到essay的写作中,来提升essay的质量。

想要了解更多英国论文写作技巧或者需要英国代写,请关注51Due英国论文代写平台,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有英国代写、essay代写、assignment代写、paper代写。亲们可以进入主页了解和获取更多关于英国代写以及英国留学资讯,我们将为广大留学生提升写作水平,帮助他们达成学业目标。如果您有英国代写需求,可以咨询我们的客服QQ:800020041。

Paper代写:Law merchant

2019-08-01 17:33:07 | 日記
本篇paper代写- Law merchant论文讨论了商人法。所谓商人法是中世纪期间有关商人、商业事务的习惯法规和原则的总称。 因此,商人法是一个历史形成的概念,是对历史上形成的商人习惯法的总称。商人法曾经是关于商事的国际性法律,它以流行于整个欧洲的商人之间的普遍习惯和惯例为立法基础,并且在各国的商人法院几乎都得到统一的适用。本篇paper代写由51due代写平台整理,供大家参考阅读。

Before introducing the relevant issues of British commercial law, it is necessary for the author to clarify some relevant terms. In reality, the concepts of Commercial Law are confused and vague, which are related to Commercial Law, Merchant Law, Commercial Law, Commercial Law, Commercial Law, etc. In English, there are Law Merchant, Business Law, Commercial Law, etc.

The so-called merchant law is "the general term of customary laws and principles concerning merchants and commercial affairs during the middle ages". Therefore, merchant law is a concept formed in history, which is the general term of merchant customary law formed in history.

The concept of "commercial law" is more widely used in the division of legal departments and the formulation of legal codes. It is generally believed that commercial law is "a branch law which is traditionally parallel to and complementary to civil law. Or "special laws regulating the conduct of merchants, business organizations, and businesses."

"Business Law" and "Commercial Law" are terms in Anglo-American Law system. It should be said that "Commercial Law" is actually a concept in continental Law system. In countries of Anglo-American Law system, there is no concept of Commercial Law in the sense of division of legal departments because legal departments are not distinguished. Not just the rules of the civil law and commercial law firm or the content of the commercial organizations, more is about the antitrust law, tax law, consumer rights and interests protection law, such as content, even includes real estate and mutual, wills and trusts, intellectual property, such as content, mainland scholars like a identity will be translated as "commercial law" or "commercial law".

The use of "commercial law" is an inaccurate concept in China, because the "commercial law" used in China actually refers to the concept of "commercial law of planned economy", that is, "the commercial legislation of a country with a planned economy is limited to domestic commerce, and its content is completely different from the traditional commercial law. Its essential significance should be the general term of the legal norms based on the industrial policy law.

It is undoubtedly inappropriate to translate "Commercial Law" into "Commercial Law" according to the above analysis. Although there are some disputes on some occasions, scholars generally agree that it can be directly called "Commercial Law". Therefore, in this paper, the author calls "British Commercial Law", namely "Commercial Law in UK".

Nothing in the history of English law is more remarkable than the birth and development of the merchant law. The merchant law had been an independent source of law for centuries and had been operated by its own independent merchant court until it was finally incorporated into the common law.

Medieval merchant law is the foundation of modern commercial law. Medieval merchants traded in and out of European markets and markets, and disputes between them were settled by special magistrates' courts. Such as the municipal and municipal courts, and the staub courts. The judges and juries of the court are composed of the merchants themselves and apply the merchant law rather than the local common law.

The merchant law was once an international law on commerce. It is based on the common customs and practices of the merchants throughout Europe and is almost uniformly applied in the merchant courts of all countries. In England, the merchant law was developed independently of the common law, and many of its principles were quite different from the common law. The validity of the merchant law comes from the spontaneous recognition of the merchants who seek the code of conduct. "Merchant law" meets their needs. It emphasizes the autonomy of contract conclusion, the transferability of current assets, etc. It is flexible enough to meet the needs of business practice. Most importantly, it avoids the technicalities of law by adopting a system of speedy adjudication, which judges cases on the basis of fair dealing and good faith. During this period, many important in modern commercial law system and concept to lay, such as: draft system, charter agreement and single system, the concept of transfer and circulation, stop delivery of goods transport system when the buyer's bankruptcy, the goods still in transit, did not receive payment by the seller have a means of relief. If the seller gives notice to the carrier or other goods trustee of the cessation of payment, the seller shall have the right to require the carrier or other goods trustee to return the goods to him and shall have the right to take possession of the goods before payment is made by the buyer. If the seller does not exercise that right, the goods are included in the buyer's bankruptcy property and are equally distributed among the buyer's creditors. And the general average system.

As noted, merchant law is international, not British. Around the 15th and 16th centuries, most of the business of merchant courts was taken over by admiralty courts, which still complied with merchant law. By the 17th century, the commercial jurisdiction of the maritime courts had been taken over by the common courts, largely because of Sir Edward Coke's efforts. In the early 17th century, judge Edward coke began replacing the merchant courts. They did not use merchant law as the legal subject to solve merchant disputes, but only borrowed some principles of merchant law, but still mainly used the common law they are familiar with to judge cases.

While the merchant courts were dying out, the common courts were already in charge of most commercial litigation in the country. In order to maintain and expand jurisdiction over commercial litigation, the common courts have adopted some rules of merchant law. But it was not until the end of the 17th century and the beginning of the 18th century that merchant law was finally fully incorporated into the common law. This is primarily through the efforts of two justices, John Holt and Chief Justice. As Professor Schmitthoff wrote: "judge Mansfield's judicial reform of hearing commercial cases together with his special jurors in the city hall of London was ostensibly to simplify commercial procedures, but in fact its purpose was to create a commercial substantive law with logic, justice and modernity characteristics, and at the same time conform to the principles of common law. It was judge Mansfield's genius that brought about the harmonization of commercial custom with the common law, and that harmonization was accepted almost entirely by the practice of the commercial community, while the old basic principles of law and the harmonized views were accepted by merchants and lawyers.

The development of the merchant law into the common law inevitably led to the complication and huge development of case law, and sometimes even conflicts with each other. From the 19th century, Britain began to call for the adoption of the form of the code to make it organized and clear. In fact, this process is not done by establishing an all-encompassing commercial code, but by codifying some specific areas of commercial law. The codification process owes much to some outstanding drafters. Mackenzie Chalmers drafted the bill of exchange act of 1882, the sale of goods act of 1893 and the maritime insurance act of 1906. Femdefick Pollock, drafted by the partnership act of 1890. All these statutes remain in force today. This is undoubtedly the best testimony to the efforts of these outstanding drafters. Of course, the major principles of 19th-century commercial law were further developed in the writings of prominent commercial lawyers.

After the 19th century, British commercial law gradually lost its international characteristics. It paid little attention to the development of overseas commercial practices and could not keep up with the unlimited expansion of the trade field. It always tried to solve commercial disputes with its own laws and trade practices. Indeed, despite the efforts of judge Mansfield and others who came after him with similar ideas to adapt the law to the needs of business practice, businessmen often wondered whether the general consensus among traders on the typical instruments of commercial circulation could be accepted by the court. It is generally hoped that if the court is not willing to break the rules established in business practice in keeping with the businessman's pursuit of a sense of stability, it will at least be willing to accept the new business practice or, as far as possible, to fulfil the will of the contracting parties at the time of the conclusion of the contract.

In the 17th and 18th centuries, merchant law was incorporated into European domestic law, which meant that the commercial law of Britain and other countries lost its original characteristics of international law. However, since the second half of the 20th century, the call for harmonizing the principles and regulations of commercial law in regulating international trade has become increasingly louder. This process of legal harmonization led to the development of what we now call Trans national Commercial Law. The harmonization of law is accomplished in many ways.

Many groups played a significant role. Examples include the Hague conference on private international law, the international association for the unification of private law, the United Nations commission on uniform trade law, the international chamber of commerce, and the council of Europe and the European Union. These groups harmonize laws in specific areas of international trade, including international sales of goods, international manufacturing and financial leasing, international payment mechanisms, international maritime law and international commercial arbitration.

This reconciliation was also achieved through the international trade practices of the outlawed merchants. Some scholars believe that this will constitute a new era of merchant law, such as the recognition of the application of some principles and rules of international autonomy regulating international trade, without the need to incorporate these principles and rules into contracts or be supported by domestic laws. In a sense, their view is not unreasonable, because the core of merchant law is the sum of all the rules prevailing in merchant society. But the procedure of international trade practices with the real businessman method is different, because only rely on to express or implied in the contract clearly these rules, or rely on the judicial recognition or in the form of legislation, be sure in the domestic law or supranational law, its just have legal effectiveness, rather than simply by its existence purport its effectiveness.

Judges in different countries have consciously and unconsciously borrowed relevant legal concepts of foreign laws, which is called "judicial parallel" or "judicature - to".

The work of scholars has also had a great impact on the development of commercial law that transcends national boundaries. In 1994, the "principles of international commercial contracts" was applied to litigation worldwide, but its application was strictly limited to commercial contracts with international characteristics. In 1995, the "principles of European contract law" was mainly applied to contracts concluded in Europe, but its scope of application was more extensive, regardless of whether it was a domestic contract or a foreign contract, whether it was a commercial contract or a non-commercial contract. Both take the form of a "restatement," similar to the form used by the American legal association. Not only do they state the general principles and rules of contract law, but they also provide the best solution to typical contract problems, such as those related to the responsibility for good faith and fair dealing. Although neither of these statements is legally enforceable, both can be used by parties to a contract and written into their contract. It could also be used by courts and tribunals in seeking the best way to resolve contractual problems or to fill gaps in existing international treaties. Therefore, some scholars believe that these principles constitute a new codified international "merchant law" in the field of contract law.

In my opinion, in a sense, we can say that the frequent and complicated international trade has revived the concept of new merchant law. The work of the international association for the unification of private law and the United Nations commission on the unification of trade law aimed at the unification of international trade law demonstrated the re-emergence of the internationalist spirit of old merchant law. A steady increase in the volume of eu legislation, as well as a growing awareness of the importance of domestic legislation in international trade towards harmonizing international commercial law as markets and transactions globalize, will facilitate the emergence of new merchant law. But we certainly can't hope to restore the ancient merchant law's rapid judgment system and its realistic attitude, nor can we conclude an international commercial code, even part of it, in a very short time. But it is of great theoretical and practical significance if we harmonize, as far as possible, the systems of the civil law system with those of the common law system, and enable each country to have a good understanding of each other's laws and systems governing commercial transactions.

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Essay代写:The class action system in the United States

2019-08-01 17:26:57 | 日記
下面为大家整理一篇优秀的essay代写范文- The class action system in the United States,供大家参考学习,这篇论文讨论了美国的集团诉讼制度。19世纪集团诉讼跨越了大西洋进入了美国,从此集团诉讼在美国得到了长足的发展。从1842年到1912年,联邦法院的集团诉讼一直受联邦《衡平法规则》第48条的调整。到了1938年,《联邦民事诉讼规则》出台,该规则取消了普通法与衡平法的区别,并在第23条对集团诉讼做出了规定。但由于该规则对集团诉讼缺乏系统严谨的规定,尤其没有规范集团诉讼的具体程序,因此,美国在1966年对《联邦民事诉讼规则》中的集团诉讼的规定进行了重大的修改,使集团诉讼进入了比较成熟的阶段并在美国得到了广泛的运用。

As for the class action, the arguments within American courts, between public departments and among scholars are extremely fierce. It promotes the public interest and saves the litigation cost, but at the same time, it also causes many problems. In China, almost all the researchers have mentioned the value and the superiority of American class action, and put forward the assumption of the introduction of this system. Based on the historical evolution of class action in the United States, this paper analyzes the litigation benefits and legitimacy of this system, and at the same time studies the disadvantages of class action in the United States, to discuss the difficulties and solutions faced by China in the introduction of this system, so as to promote the development of group action in China.

Class actions are generally believed to have begun in the English courts of chancery in the late 17th and early 18th centuries. In the 17th century, the chief justice of the court of chancery by "complaint" developed on behalf of the lawsuit system, which allows a common interests of many parties constitute temporary suit group, by one person or several people represent the common interests of other people filed a lawsuit, and the lawsuit on behalf of others can be not to be named, the effectiveness of the decision of the court and in the interests of common people. This kind of representative action can be said to be the predecessor of today's class action. Class action has the following characteristics: the first is the existence of the group of fiction. A large number of people to become a group is due to the technical consideration of the proceedings, it does not have the civil subject qualification, its litigation rights capacity since the representative in the name of the group when the lawsuit is recognized by the court, and will automatically disappear with the end of the proceedings, the representative and unlimited. Secondly, the indirect realization of group members' interests. A class action is one in which the representative exercises the litigation rights on behalf of the group members. Other members of the group cannot participate in the litigation directly, but participate in the litigation indirectly. The final judgment made by the court is valid for all group members. A direct expansion of the effect of a judgment, which is equally binding on those represented members who do not participate in proceedings and those members of a group who are not specifically authorized to represent them. Sentence this expansion drive, natural properties with certain groups, generally the plaintiff does not need to take part in the trial, does not need to pay legal fees, do not need to hire lawyers, the collective action, anyhow don't even have to know what happened but can the restraint of judgment, to enjoy the benefits of judgment, to establish a good social order is better than executive orders.

In the 19th century, class action crossed the Atlantic ocean and entered the United States. Class actions in federal courts were regulated by section 48 of the federal rules of equity from 1842 to 1912. The rules, if any party of a litigant Numbers so that all can't appear in court to participate in litigation, the court may decide to by some party on behalf of all the interests of the parties have common or similar filed a lawsuit, but litigation results for those with a similar situation of the absence of the parties without engagement. In order to obtain a final judgment on the question raised, the court often overlooks the provisions of article 48 of the rules of equity and declares that the judgment is binding on all members of the group. Rule 38 of the 1912 rules of equity supersedes rule 48 of 1848. It stipulates that if the problem involved is an issue of common or universal interests to many people who constitute a class action, and the number of people who constitute a class action is so large that one or more people in a class action can Sue or answer on behalf of all if it is not practical to have all of them appear in court. But the effect of the rule on class action is still vague and uncertain. The federal rules of civil procedure, introduced in 1938, eliminated the distinction between common law and equity and provided for class action in section 23. Due to the lack of group litigation system strict regulations, especially the practical program of group litigation without norms, and as a result, the United States in 1966, the group litigation in the federal civil procedure rules made major changes in the rules make the group entered the mature stage of litigation and has been widely used in the United States.

The so-called litigation efficiency refers to the litigation cost and proceeds from the proportion of the relationship, with the least litigation cost input, to obtain the maximum benefits. Litigation costs the least, refers to the lawsuit system designers can be obtained directly on the goal of every available for the implementation of the different amount of the cost of litigation activity, choose the best one of the most effective litigation costs, make the litigation is the most effective utilization of resources, and don't make litigation costs, especially the direct costs of the inputs are insufficient or surplus. The federal court of the United States has emphasized that one of the reasons for the development of the modern class action is that it has the effect of dispersing the costs of litigation among a large number of similar litigation claims, and can significantly reduce the costs of litigation, especially attorney fees, which are distributed among all winners and losers.

The traditional individual litigation is faced with the dilemma of repeated costs in judging the same kind of problems in dealing with group litigation disputes. The litigation cost of some small compensation cases is out of proportion to the amount of claim, which makes it not worth the parties to file the compensation lawsuit alone. However, the class action system in the United States has removed the obstacles to the access of social members to the judicial system and effectively relieved their rights. Supporters of class action argue that it is more efficient for the legal system to allow class action rather than expending energy on a large number of individual actions. By putting a merger case under one outcome, class actions ensure greater consistency in the outcome of similar cases. Consistency also increases the legitimacy of the legal system. Moreover, by allowing individual requests to be grouped together, those that cannot be brought individually because of cost or inconvenience have a chance of being brought. By allowing common grievances to be consolidated, heard, and potentially claimed, class actions provide access to the courts for hundreds of thousands of people who cannot afford to litigate alone. American group litigation reduces the litigation cost by incorporating common issues into the same litigation procedure. Group litigation members can solve the same or similar cases together to avoid the diversity of behaviors, thus achieving higher social management efficiency. Secondly, in the case of illegal ACTS have been proved, timely provide people with effective relief; Moreover, it saves the court a great deal of energy by extending the effect of the judgment directly to those members who have not explicitly withdrawn from the group, and by safeguarding to the greatest extent the rights of those who have the same interests as the litigant representatives.

But this contradicts practice. In practice, class action is not beneficial under any circumstances. Class action is a huge lawsuit, which will consume a lot of manpower and material resources and greatly increase the difficulty of trial work. Compared with a single lawsuit, it is not realistic to give a trial result as soon as possible. In America, class actions, even if settled, take at least a year. Moreover, due to the extension of the trial cycle, the increase of trial difficulty and the reduction or loss of the opportunity for the parties to participate in the trial, the amount of the parties' compensation will be affected. In terms of the specific operation of American class action, the effectiveness of large-scale class action itself has been questioned by the society. Third, the legitimacy analysis of American class action

The meaning of "just" in modern Chinese is "reasonable and legal". Only reasonable, legal things have the right attributes, only the right behavior and its results can be accepted by people. Japanese scholar yasuhei taniguchi once said, "when people accept the result of the exercise of rights as a legitimate thing, the exercise of such rights and the result can be called with 'legitimacy' or 'legitimacy'. A system of rights or exercise of rights that lacks legitimacy or has lost it cannot be sustained for long. Therefore, we can define the legitimacy of American class action as the nature or effect that the action and its result are accepted or recognized by the parties or the general people in the society as a whole.

As the product of equity law, American class action originates from the need of practice. Its purpose is to provide effective protection for numerous parties with common interests in the most economical and efficient way. The legitimacy of American class action means the legitimacy in form and in essence. From the perspective of federal civil litigation, to form a class action, first of all, the number of groups should be large; Secondly, the group has common legal or factual issues; Moreover, the claim or defense of the litigation representative is representative in the group; Finally, representatives can fairly and fully safeguard the interests of group members. Among them, the litigation representative is the key figure of the group action, without the litigation representative, the group action can not be filed, determine the litigation representative of the group action is the form of the group action can be carried out, only one or more people on behalf of the common interests of other people to file a lawsuit, but also to ensure the interests of other members. The difference between American class-action litigation and ordinary civil litigation is that the parties cannot implement the complete confrontation system in the process of trial, and the whole procedure is more controlled by the judge, who also conducts substantive review to ensure the legitimacy of the substance. Only when formal legitimacy is satisfied can the legitimacy of substantial results be guaranteed. Therefore, we should attach importance to the legitimacy of form. The famous American judge frank once said that justice must be not only fair in essence, but also fair in appearance. At this point, the legitimacy of the formal and substantive results is the effect of the acceptance by the parties concerned or the general public in the society. American class-action makes great contribution to American civil litigation, which not only solves the problem of the legitimacy of class-action, but also solves the problem of the fairness of class-action.

The value and role of class action in the United States are obvious to all, but the problems and disputes arising from class action in the United States in recent years are also indisputable facts. From an empirical point of view, in many cases, class action does bring some form of efficiency to the court and the defendant. By combining all claims based on the same set of facts in one suit, class action relieves the court of the pressure to hear duplicate claims. Class-action suits also free defendants from the costs of presenting the same evidence and expert witnesses in successive, repeated lawsuits. Also, because there is no clear exit all group members should be restricted because of a final judgment, the group litigation will greatly reduce the possibility of a judgment conflict each other, if the lawsuit is inevitable, it is very important for the defendant, group litigation's judgment to the defendant a psychological comfort, the defendant know they won't meet again in the future based on the same facts of an estimate of the litigation pressure.

Class-action lawsuits have become a way for groups lacking political attention to gain public attention in the United States. For group members and their lawyers filed a lawsuit in the United States is of great advantage, because the American contingent fee system, group action can make a case with a real economic interest value, its lure talented lawyers start litigation, litigation cost ratio is determined according to the damage of the entire group, so the plaintiff group litigation lawyers fees can reach millions of dollars. Due to the induced huge litigation fee return, some lawyers specially focus on some issues there may be potential case, malicious litigation to seek high litigation costs, time and time again to part of the system mess to get the rights of parties involved in the litigation is no longer the parties to maintain the rights of last resort, the first need of obtaining high interest to become a lawyer. People began to re-examine the system to the United States group litigation brought about by the fierce dispute, lawyers to the abuse of class action and win fees entangled, has become a growing concern of the community. In order to limit lawyers' remuneration and change the situation of abuse of class action, the United States congress amended the legal provisions of class action in 1998 and 2003 respectively. In particular, the class action act of 2005 provided that only the first defendant and more than one-third of the plaintiffs were from the same state, and that a class action case with a claim of $5 million or more could be heard in the state courts. If less than one-third of plaintiffs and first responders are in the same state and claim more than $5 million, the case will be heard in federal court.

But, in addition to the group lawsuit abuse problems restricting its operations, there are other problems influencing the full play of the group litigation, probably have a few questions: "the federal civil procedure rules" regulation, for any item under the terms of the 23 group described in the litigation, the court should notice to group members according to the circumstance, including to after reasonable efforts can confirm the identity of all members of the individual test, it will cost a lot of time, manpower and money. Because there are too many parties, each party is not completely consistent in the damage, everyone must have sufficient evidence to prove that it is actually a party, sometimes this proof is very simple, sometimes it is very difficult, also can not be accurate. Different from general civil action, the group litigation is not completely controlled by the parties concerned, but by the height of the court and judicial authority management monitoring, run under the judge in addition to strengthen the control of proceedings, also for substantial examination, and with the increase of group litigation, the federal court's authority is becoming more and more bureaucratic.

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