企业社会责任动力机制的多维探视

企业社会责任是基于企业外部性行为而必须由企业承担的除经济责任、法律责任之外的“第三种责任”。企业履行社会责任的动力来源于获取长期利润的内部动力和社会“生态”环境、政府干预与公众“货币投票”的外部压力。文章从经济学、社会学、政府经济学和公共关系学等不同视角，论证了企业承担社会责任的必要性和动力源。     

Corporate Social Responsibility in the International Banking Industry

This article aims at providing a framework to assess corporate social responsibility with international banks. Currently, it is mainly rating institutions like EIRIS and KLD that provide information about firms’ social conduct and performance. However, this is costly information and it is not clear how the rating institutions arrive at their conclusion. We develop a framework to assess the social responsibility of internationally operating banks. We apply this framework to more than 30 institutions and find significant differences among individual banks, countries, and regions. Furthermore, it appears that social responsibility of these banks has significantly improved between 2000 and 2005.      

中国传统法律文化的特点

本文通过对中国传统法律文化的梳理,从其渊源说起,总结其特点,并与构建和谐社会宏伟目标联系在一起,道出当今社会追求的最高境界即为和谐。并系统的总结出一整套法律体系,使我们在实践中不断的推陈出新,做到为我所用。     

法律制度变迁、审计师选择与企业价值——基于实际控制人掏空行为视角的实证研究

本文利用2004-2009年民营上市公司的数据,首次对2006年我国将实际控制人掏空行为列入刑法这一事件对上市公司的审计师选择和企业价值所产生的影响进行了实证研究。研究发现在加大对实际控制人掏空行为的处罚力度后,掏空风险较高的公司更倾向于聘请小型会计师事务所,而且实际控制人的掏空行为有所减少。刑法调整后,由于实际控制人与中小股东的代理问题得到了有效的缓解,存在掏空风险的公司的企业价值有了显著提升,且掏空风险高的公司企业价值提升得更为显著。进一步研究还发现:在抑制实际控制人掏空行为、提升企业价值方面,法律治理能替代独立审计治理的作用,降低企业的监督成本。     

政府干预劳资关系的法理基础

劳资关系问题是我国经济社会体制转型过程中突出的问题。劳动者、资本和政府的三方关系中，政府是决定性的因素。劳资纠纷的根源，很大程度上在于政府的缺位。从宪政视角而言，公民的劳动权是宪法上权利，保障劳动权是国家的义务。政府必须积极介入劳资关系之中。才能实现构建和谐劳资关系的法定职责。     

试论改进和加强高校法制宣传教育

文章就高校法制宣传教育的现状和问题、改进和加强高校法制宣传教育的思路进行了论述。     

Seasonal concentration of the hotel demand in Costa del Sol: A decomposition by nationalities

Costa del Sol is a mature Mediterranean destination in the South of Spain with a degree of seasonality that has shown little variation during the last 20 years. In this paper, we apply the decomposition of the Gini index of seasonal concentration by nationalities. The main outcome of this decomposition is the estimation of relative contributions to the overall seasonal concentration and marginal effects by nationalities. These measures can be of great help in the design of counter-seasonal policies. Our results suggest that planners interested in reducing seasonality may concentrate their efforts in consolidating markets with negative marginal effect over the index of concentration, like the British and Nordic ones. In addition, marketing targets may be focused primarily in the winter season for the markets with positive relative marginal effect.     

中国古代特权法初探

所谓文化是指包括工具、器物、道德、法律等在内的人类物质活动和精神活动的总和。法律作为文化的一个组成部分由于地理环境、风俗习惯等因素的影响,造就了多元的法律文化。中国古代的特权法就是中国传统文化的一个体现。本文从古代特权法产生的原因,古代特权法的表现,古代特权法对现代的影响来研究中国古代的特权法。     

外资银行从此“被困”——外资银行法人化对金融产业结构发展的影响分析

通过分析外资银行法人化的进程,揭示这一国家政策的真正意义,在促进金融产业结构优化的同时也减少不利因素的产生,稳定国家金融局面,达到良性发展的用意。     

The use of management control systems to manage CSR strategy: A levers of control perspective

Little is known about the role of management control systems (MCS) in managing the strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our understanding of this phenomenon, this study employs Simons’ (1995) levers of control framework to explore how organizations leverage MCS in different ways in order to drive strategic renewal and trigger organizational change while simultaneously supporting society's broader sustainability agenda. Drawing on data gathered from France's largest listed companies – members of the CAC 40 – we provide insights into the structures and processes that companies employ to design, implement and monitor their CSR strategy. In doing so, we provide evidence of the way that organizations seek to attain their CSR objectives, and of the relationship between the management of CSR and other business processes. Of particular interest is the role of the levers of control in enabling managers to identify and manage threats and opportunities associated with CSR strategy, thus forming risk management processes that support organizations in their attainment of strategic objectives. Furthermore, the study provides evidence suggesting the use of MCS has the potential to contribute to society's broader sustainability agenda through processes that enable innovation, communication, reporting, and the identification of threats and opportunities.