2010年保加利亚科技发展状况

本文通过对保加利亚科技发展状况的研究，指出在政府对科技投入的预算大幅削减的情况下，该国科技发展受到了很大的影响，例如：科研工作几乎停滞、科研机构和人员大幅减少等等。为此，保加利亚议会于2010年10月通过了新修订的《促进科学研究法》，力图通过立法和财政支持加快本国的科技发展速度。     

浅议萨班斯法案与公司内部控制

萨班斯.奥克斯莱法案针对上市公司CEO(首席执行官)和CFO(首席财务官)有严格规定,如果出现问题,CEO和CFO将为此承担刑事责任。巨大压力迫使公司高层在公司内控机制和财务控制方面,必须花费大量精力建立起基础性和长期性的可监控体系。而构建系统、严密、完善的内部控制体系,不仅是为了满足国际资本市场和上市地法律监管要求,也是众多企业在复杂多变的风险环境下生存发展的经验总结,是现代企业必须遵循的基本管理法则,更是企业提高防范风险能力和经营管理水平的内在要求。     

Borrower and neighborhood racial and income characteristics and financial institution mortgage application screening

Disparities in mortgage lending patterns between minority and nonminority neighborhoods have refocused attention on the Community Reinvestment Act (CRA), a statute designed to encourage lending by financial institutions to nearby lower income neighborhoods. Geographic disparities may derive from discrimination, neighborhood and borrower attributes, as well as regulation itself. This article examines possible spatial impacts of the CRA. Tests for differential lender screening across regulated and nonregulated institutions in five metropolitan areas provide no consistent findings of regulatory effects. The article also tests whether lower income and minority applicants are more likely to be accepted when they apply for loans in lower income and minority neighborhoods. Using data for Boston, evidence is found for concentration effects that may result from institutional factors, information economies, or regulation.     

关于我国城市发展方针的回顾与思考

作者在回顾总结了我国五十多年来的城市发展历程后 ,认为城市发展有其自身发展规律 ,而我国对城市发展的政策 ,主要针对其规模 ,不如提其为发展城市的政策。同时 ,将其纳入《城市规划法》 ,将其法定化 ,亦有不妥之处。因此 ,作者认为 ,即使制定了新的城市发展方针或政策 ,也不必将其纳入《城市规划法》 ,使其成为法定的城市发展方针或城市发展政策。     

The CAN-SPAM Act: New rules for sending commercial e-mail messages and implications for the sales force

The CAN-SPAM (Controlling the Assault of Non-Solicited Pornography And Marketing) Act significantly modifies the legal understanding of spam, offers important protections for consumers and, at the same time, holds the company primarily responsible for e-mail sent by salespeople on its behalf. This new law prohibits deceptive headings, using e-mail addresses obtained illegally, requires senders to have a working unsubscribe system, assesses liability, and criminalizes certain types of e-mail actions. Statutory damages are ascribed at up to US$2 million for violations, tripled to US$6 million for intentional violations with unlimited damages for fraud and abuse. Since commercial e-mail messages have become such a vital medium of communication for salespeople, it becomes imperative that sales strategies comply with and benefit from this new regulation. Therefore, this paper serves to clarify the implications of the CAN-SPAM Act for salespeople and sales managers. Specific managerial guidance on how the sales force can comply with this law is provided.     

美国财务报告内部控制审计的最新发展及启示

本文从美国《萨班斯———奥克斯利法案》和PCAOB新审计准则出发,研究财务报告内部控制审计的:审计服务性质、审计责任主体、审计方式、评价标准等重要问题,结合我国实际情况,提出规范我国内部控制信息披露机制及开展相关的财务报告内部控制审计业务的系统建议。     

德国相对市场优势地位理论与实践中的依赖性要素研究

交易双方在特定交易关系中形成的依赖性,是优势企业获得相对市场优势地位并进一步实施限制竞争行为的基础.关于交易双方的依赖性,德国《反对限制竞争法》在立法、司法、执法中,已经发展出一套较为完整的认定和适用的制度.依赖主体、亦即保护对象必须是“中小企业”,依赖性得以认定的关键是缺乏“足够的和可期待的转向可能性”；在此基础上,...     

美国实施能源安全战略的最新进展

从总体上看,美国"能源政策法"、 "美国竞争力计划"和"先进能源计划",为美国面临的能源安全威胁,提供了一个积极长效的解决方案.完全实施这个方案将会耗时数年,但现在已经有了消除能源威胁的"路线图".过去的一年,美国在实施能源安全战略方面已经取得了显著的进展.这些行动进展,将有力地支撑美国实施其能源多元化、提高能效、能源储备和能源基础设施建设的国家目标.     

Howard Hopson’s billion dollar fraud: The rise and fall of associated gas & electric company, 1921–1940

Abstract

This is a case study of financial fraud. The Associated Gas & Electric Company (AG&E), controlled by Howard C. Hopson, was one of the largest utility holding companies of the ‘Roaring 20s’. Hopson’s AG&E rose spectacularly in the market boom and fell hard following the 1929 crash. Hopson tried unsuccessfully to save the company, while simultaneously enriching himself, using financial transactions that ultimately were determined to be illegal. The major policy reaction to the financial manipulations of the period, for which Hopson became a public symbol, was passage of the Public Utility Holding Company Act, which mandated the ‘death’ of most electric utility holding companies.