紙德 真理子

---- 先日の日経新聞が、長年の社員による横領を看過していた「名ばかり監査役」の責任問題で、高裁で責任を緩く判断していたことに対し、最高裁がその判断を否定したことを大きく報じています。（「名ばかり監査役に一石　横領見落とし責任、審理差し戻し」2021年11月20日日経記事） これは、公益法人などの非営利分野でも同じようなことになりそうです。 ・ ・ ■下級審は判断が分かれた 第１審（千葉地裁）は、偽造された預金の残高証明書を見抜けなかったとして、会計監査限定監査役の任務懈怠責任を認め約5700万円の賠償を命じた。 第2審（東京高裁）では、「会計帳簿の信頼性欠如が会計限定監査役に容易に判明可能であったなどの特段の事情がない限り・・・会計帳簿の裏付資料を直接確認するなどして積極的に調査発見すべき義務はない」と判断して責任を否定し、請求を棄却しました。 ■最高裁の判断 最高裁は令和3年7月19日に、以下の理由を示して審理を差し戻しました。 「監査役は、会計帳簿の内容が正確であることを当然の前提として計算書類等の監査を行ってよいものではない。監査役は、会計帳簿が信頼性を欠くものであることが明らかでなくとも、計算書類等が会社の財産及び損益の状況を全ての重要な点において適正に表示しているかどうかを確認するため、会計帳簿の作成状況等につき取締役等に報告を求め、又はその基礎資料を確かめるなどすべき場合があるというべきである。そして、会計限定監査役にも、取締役等に対して会計に関する報告を求め、会社の財産の状況等を調査する権限が与えられていること（会社法３８９条４項、５項）などに照らせば、以上のことは会計限定監査役についても異なるものではない。」 ■今後に注目 この最高裁判決では、監査役（会計限定監査役）に対して、常に会計帳簿の基礎資料・裏付資料の調査を求めたものではありませんでした。「会計帳簿の作成状況等につき取締役等に報告を求め、又はその基礎資料を確かめるなどすべき場合がある」と言うに留めてていて、どんな場合にどの程度の監査が求められるのかまでは、具体的には示されませんでした。差し戻し後の高裁での判断が注目されます。 ----

CNN Producer, Rick Saleeby, appeared in Fairfax County, Virginia court today, answering to a Protective Order placed against him by his former fiancé. The judge extended the Protective Order to two years. Saleeby is currently under investigation for possible sex crimes involving children, thanks to a Project Veritas story published on December 15. Fairfax County Police, Public Affairs Director, Anthony Guglielmi,: The Fairfax County Police Department has launched an investigation into serious allegations involving potential juvenile victims. Detectives assigned to the Child Exploitation Squad of the Major Crimes Bureau are leading the investigation. While we will eventually be transparent about our findings, safeguarding the personal privacy and safety of victims and witnesses as well as maintaining the integrity of our criminal investigation are of paramount importance. At this time, we are not in a position to provide additional detail on the scope or nature of this investigation.

A New York judge has upheld an order preventing The New York Times from publishing documents between conservative group Project Veritas and its lawyer and ruled that the newspaper must immediately relinquish confidential legal memos it obtained. The decision Thursday by State Supreme Court Justice Charles D. Wood in Westchester County, released Friday, comes in a defamation lawsuit Project Veritas filed against the Times in 2020. Months after the lawsuit was filed, the newspaper reported that the U.S. Justice Department was investigating Project Veritas in connection with the theft of a diary belonging to Ashley Biden, the president’s daughter. In that story, the Times quoted the memos, leading Project Veritas to accuse the newspaper of violating attorney-client privilege. ・ ・ Wood ・・・writing in his ruling that “steadfast fidelity to, and vigilance in protecting First Amendment freedoms” can’t infringe on the fundamental rights of attorney-client privilege or privacy.

Fairfax County police have seized electronics, hard drives, and other belongings of Rick Saleeby, the CNN producer for Jake Tapper’s The Lead featured in last week’s story which detailed sexually predatory behavior toward minors. One of those minors involved was his fiancé’s daughter. Saleeby’s fiancé, who has since split with him, is fully cooperating with authorities, “to ensure this never happens to another family.” It’s unclear whether Saleeby’s employer, CNN, is just as cooperative. Despite last week’s story, and an apparent police investigation, CNN has yet to condemn Saleeby’s behavior or announce any disciplinary action they’ve taken. Project Veritas has been fully cooperative with authorities and turned over all evidence to Fairfax County authorities last week. ・・Saleeby’s former fiancée, who has described her world as being “turned upside down,” has launched a GiveSendGo to aide her and her family during this time of crisis. https://www.givesendgo.com/ForMomof3

This man’s name is Joseph Bondarenko. He is in his 80s and survived 10 years of merciless conditions of the Soviet Gulags, imprisoned for his faith. He defended his principles close to the point of death. He survived and later became an American Citizen. He found me backstage in Phoenix today. where we gave each our memoirs, and prayed for each other. ＊ http://www.josephbondarenko.org/ https://www.amazon.com/KGBs-Most-Wanted-Joseph-Bondarenko/dp/1625860110 “The KGB’s Most Wanted” ・・Soviet Oppression that was hid to the outside world behind the Iron Curtain of the 1960’s. ・・learning of what he faced during arrest, imprisonment, and loss of freedom for almost ten years in the merciless state of the communist driven society of the U.S.S.R. Inside the walls of the GULAG, Bondarenko faced near-starvation, beatings, torture and evil, seen and unseen, all because he boldly proclaimed the Gospel and refused to accept the ways of communism and the ways of the hammer and the sickle.

This idea that you get a check from the government and you don’t have to work is a feature of welfare capitalism, not communism. ・ They had the training not only of the KGB, but the East German Stasi. And in the 1960s when [Fidel] Castro was disappointed in the Soviet Union not engaging in the first strike on the U.S. during the Cuban missile crisis, he also brought in former members of the Waffen-SS Nazis to train his security forces. ・ The head of the committee in defense of the revolution nationally right now is Gerardo Hernandez Nordelo. He was one of the five Cuban spies released by Obama back in December of 2014, who was serving a double life sentence. One life sentence for espionage against the United States and another for murder conspiracy in the Brothers to the Rescue shootdown, in which three U.S. citizens, one of whom was a decorated Marine. ＊ https://newspicks.com/news/6463554/

---- 本書は最終的に、オバマの融和政策でキューバの社会主義はもう完全に終わり、骨抜きにされて過去の話になってしまうだろうと予想している。2015年だと、そう思うのも当然のことだ。でも実際には歴史はそうはいかず、また1990年代のソ連崩壊直後に匹敵する苦境にキューバは置かれている。そして政府への抗議デモも起こり、政権の基盤についても楽観視できない状況だ。 たぶん、それはカストロの遺産 (それもあまりよくない遺産) とどうむきあうのか、という判断をキューバに迫るものとなる。表舞台から退いたとはいえ、ラウル・カストロはまだいるし、彼はずっと院政を敷いてきた人だったからあまり状況は変わっていないとすらいえる。あと数年は現状が続くのかもしれない。いずれ彼が他界したとき何が変わるか——あるいは何も変わらないか——が、キューバの未来を大きく左右するのかもしれない。粛清しすぎて人材が枯渇し、有能は人々はすでに大挙して外国に逃げ出してしまったキューバで、これから何ができるのだろうか？ ---- ↑ キューバのデモ、今はすっかり話題に上らなくなってしまいました… それにしてもあの人やこの人と似ている部分が多い…やっぱり権力闘争が表面化すると目立ってくる行動というのは、古代からあまり変わっていないような気がする… 結構ボリュームのある本ぽいけど、余裕ができたら挑戦してみようかな…読めるかな… Inside Cuba’s crackdown after dramatic protests/August 10, 2021 https://nypost.com/2021/08/10/inside-cubas-crackdown-after-dramatic-protests/ Cuba Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption https://www.heritage.org/index/country/cuba

・Dr. Scott Atlas had a front-row seat at the White House as a member of President Donald Trump’s Coronavirus Task Force. ・Atlas blames three public health officials: Dr. Deborah Birx, White House coronavirus response coordinator; Dr. Anthony Fauci, director of the National Institute of Allergy and Infectious Diseases; and Dr. Robert Redfield, former director of the Centers for Disease Control and Prevention. ・The governor of Florida, Gov. DeSantis, first of all, he knew the data. I spoke to him many times. He understood the data. He would say to me, What do you think about this? Am I right? And, of course, he always was right. He knew the world’s data, but also Gov. DeSantis’ state did not do these business shutdowns. He opened up and he did very interesting things of targeted protection. He set up COVID-only nursing homes. He didn’t do what some of the other governors did when they ordered COVID-positive patients back into nursing homes, which killed people.

A larger exercise that began Sunday at multiple sites across Japan and the Pacific region — Yama Sakura 81 — includes a combined 4,500 U.S. and Japanese troops. They will conduct a command post exercise that simulates defending Japan during large-scale multidomain operations. A small contingent from Australia will also observe the exercise, according to Stars and Stripes. Marines from the 3rd Marine Expeditionary Brigade are also participating in Yama Sakura, according to a Marine Corps release. ・ ・ “[Today,] we mark 80 years since the attack on Pearl Harbor,” the post read. “We understand the shared legacy of our past, remembering who we are and where we came from, in order to highlight the importance of peace, reconciliation, and the strength of the alliance that exists today.” Ultimately, said the 7th ID’s Wyszynski, the exercises are about “having that that shared common vision for peace and stability” across the Pacific. ＊ https://newspicks.com/news/6432559/

After weighing out the interests, Cave determined that the government, not the journalists, prevailed. However, she also noted that “the sealing of the Materials is likely not indefinite” — meaning they may likely some day come to light as the case unfolds. ＊ https://newspicks.com/news/6356421/

露木好史／佐々木智也『T-34戦車とその時代―「第２次世界大戦最良の戦車」はいかに生まれ、どのように語られてきたか』（佐々木書店、2020） - 歴史同人　佐々木書店 - BOOTH https://booth.pm/ja/items/2226587 ↑ 今でもロシア人に人気のあるT-34。エンジニアが長い歳月をかけて、ちゃんと動くようになっていく過程を描いた動画も公開されています。 そしてデザイン的にも優れているT-34は、日本を含む世界各国のスケールモデラーの間でも人気です。歴史考証を始め様々な議論が、なるべく正しい解釈のもとで作ろうと努力するメーカーの目にも止まり、商品の製作にも反映されているようです。 さてこの書籍、私は無料立ち読み版の一部しか読んでいないのですが、ちゃんとお金を払って紙の書籍を購入した人の話によりますと、「欧米の文献のみに頼っていると、単純な間違いや、バイアスに影響された解釈の歪みが生じてしまうことがある。著名な人の意見の、この部分がこう間違っている、という指摘が少なからずある」ということのようです。その著名な人というのが、素人の私でさえ存じ上げているお二方でしたのでびっくりしました。きっと、ロシア語で書かれた文献を丁寧にあたっていくことでしか辿り着けない場所というのがあるのでしょう。 私を含め多くの人々は、スッキリしたい気持ちを持っています。単なる相関関係を無理に因果関係に結びつけたり、勧善懲悪の世界を求めたりしてしまいます。世の中は多様で、わからないことの方が多いのに。 「まだわからないことを、わからないままにしておかず、想像で埋めることの危険性」に敏感であらねばならないことを改めて感じた次第です。 ＊ 『戦闘技術の歴史』第五巻「東洋編」（創元社）日本語版監修者序文「本書は、アメリカの軍事史家五名による共著・・・これほど幅広い対象を一書で通観できる意義は大きい・・・なお日本史についてもよく把握していますが・・・通説や俗説が入りこんでいるところもある・・・本書においては、原著の論旨を損なわない範囲で、史実や研究状況に合せた補訂を全体にわたって施しています」（杉山清彦）

Many journalists repudiate Project Veritas and its methods, contending that the organization is ideologically driven and routinely violates established norms of media ethics. As a professor of media ethics and law, I’ve been grappling with how to think about Project Veritas and its escapades for years. Like many media lawyers, I wish it would just go away. Nevertheless, media organizations and their supporters, such as the American Civil Liberties Union, the Committee to Protect Journalists, and the Reporters Committee for Freedom of the Press, of which I served as executive director from 1985 to 1999, rallied to protest the searches and seizures as a possible violation of the First Amendment right of a news organization to gather information. They demanded answers about why Project Veritas was targeted in the investigation. And they made clear that they were concerned about more than just Project Veritas, whose methods they have often decried.