Charity registration and reporting: a cross-jurisdictional and theoretical analysis of regulatory impact

Governments increasingly regulate charities to restrict the number of organizations claiming taxation exemptions, reduce charities’ ability to abuse state support, and detect and deter fraud. Public interest theory arguments suggest that regulation could increase philanthropy through enhancing public trust and confidence in charities. Nevertheless, public choice theory argues that regulators seek to maximize political returns, ‘manage’ charity-government relationships, and reduce potential regulatory capture.

We analyse charity regulatory regimes using these two regulatory theories and the relative costs and benefits of different regulatory regimes. Heeding these should reduce regulatory inefficiency and balance accountability and transparency demands against benefits charities receive from regulation.     

WPS在处理质检办公文件中的合理使用

通过ＷＰＳ汉字编辑软件在处理质检办公文件的合理应用，提出了使用ＷＰＳ某些功能键的技巧，可使文件处理更规范，更完整。     

NONPROFIT EMPLOYEES' MACHIAVELLIAN PROPENSITIES

Nonprofit organizations are held to high ethical standards due to their charitable missions serving the common good. Incidents of fiscal mismanagement within the nonprofit sector make it relevant to assay the ethical principles of employees. This study examines the level of Machiavellian propensities of US nonprofit employees. Results indicate Machiavellian propensities do exist in certain nonprofit employees and these employees agree with questionable behavior. Policy makers and oversight agencies may find these results useful in developing corporate governance and accountability measures for nonprofit organizations. Furthermore, board of director members may use these results to monitor employee actions and address management training.     

我国政府公共危机管理问责制的完善——基于矿难行政责任追究的视角

现阶段，我国政府公共危机管理的绩效评价工作才刚刚起步，“官员问责”还存在着一些问题。在政府公共危机管理体系中，绩效评价和问责是较为薄弱的一环。文章通过对我国近几年发生的六起煤矿特别重大事故行政责任追究结果的分析，厘清我国政府公共危机管理绩效评价和问责存在的问题。在此基础上，借鉴国外政府公共危机管理绩效评价工作的做法，提出应分别从问责目标、问责主体、问责对象、问责内容、问责程序和方法、问责结果的应用等方面完善我国政府公共危机管理问责制。     

企业文化对员工心理契约的影响机制研究——以某高科技上市公司为例

本文的基本观点是,企业文化是通过影响员工心理契约的形成而发挥作用的。本研究发现,企业文化是员工心理契约形成的更一般性的基础,企业文化的特征将决定员工心理契约的性质。我们认为,员工心理契约是一个平衡结构,员工责任和组织责任在内容和强度上都需要平衡。     

The relationship between major-league sports’ official sponsorship announcements and the stock prices of sponsoring firms

This study presents analysis of the impact of “official product” sports sponsorships with the National Football League (NFL), Major League Baseball (MLB), the National Hockey League (NHL), the National Basketball Association (NBA), and the Professional Golfers Association (PGA) on the stock prices of sponsoring firms. The primary finding of the study is that, in the main, announcements were accompanied by increases in shareholder wealth. The 53 sponsors analyzed experienced mean increases in stock valuations of about $257 million. A multiple regression analysis of firm-specific stock price changes and selected corporate and sponsorship attributes indicates that official product sponsorships with the NBA, NHL, and PGA and those with smaller market shares were associated with the largest gains in share prices. Although corporate cashflow (a proxy for agency conflicts) is statistically unrelated to shareholder approval, sponsorships by high-technology companies were associated with stronger stock price reactions than otherwise. Finally, product congruence with the sponsored sport was positively related to changes in stock prices. T. Bettina Cornwell (b.cornwell@business.uq.edu.au) is Professor of Marketing and Leader of the Marketing cluster in the UQ Business School at the University of Queensland, Australia. She was formerly Professor of Marketing in the Fogelman College of Business and Economics at the University of Memphis. She received her Ph.D. from the University of Texas. Her research focuses on promotion and consumer behavior, especially with regard to international and public policy issues. Other articles on the topic of sponsorship-linked marketing have recently appeared in theJournal of Advertising, the Journal of Advertising Research, theJournal of Business Research, andPsychology & Marketing. Stephen W. Pruitt (pruittst@umkc.edu) is the holder of the Arvin Gottlieb/Missouri Endowed Chair of Business Economics and Finance in the Henry W. Bloch School of Business and Public Administration at the University of Missouri-Kansas City. He received his Ph.D. from Florida State University. He has published more than 45 articles, most of which employ event study methodologies, in journals such as theJournal of Finance, theJournal of Political Economy, Financial Management, theJournal of Public Policy and Marketing, and theJournal of Advertising Research. John M. Clark (clarkj@cba.usm.edu) is an assistant professor of finance at the University of Southern Mississippi. He received his Ph.D. from the University of Alabama. His research interests include options and other derivatives, investments, and the impact of real events upon the stock prices of corporations. His work has appeared in scholarly outlets such as theJournal of Advertising Research, theFinancial Review, and theJournal of Business Ethics.     

论会计信息的相关性与可靠性

会计信息的可靠性和相关性是构成会计信息质量特征的两个重要方面,它们存在着相辅相成、此消彼长的关系,本文从相关性和可靠性的内涵和外延入手分析,详细阐述了两者的对立面,并就如何协调两者的关系提出自己的观点.     

建立刑事缺席审判制度惩治外逃贪官

刑事缺席审判制度作为打击外逃贪官的一项重要法律制度，在我国刑事诉讼法中却泛有相关的规定。对比国外的相关立法经验和我国的立法现状，本文在对我国设立刑事审判制度进行可行性分析之后，对外逃贪官从审判程序的设置、审判程序的公正性和公信力方面提出了建议。     

论政府信用失缺及其解决措施

从寻租的角度,主要运用政府官员和民众之间所形成的囚犯困境博弈,分析政府官员腐败产生的机制及原因,并提出相应的解决措施。     

政府业绩计量和报告：一个受托责任观点

受托责任要求政府对公民负责，说明公共资金的筹集和使用。这要求政府对外披露业绩信息以评价其受托责任，对内提供业绩信息以改进决策。本文探讨了受托责任的内涵及其与业绩报告的关系，分析如何计量和报告业绩，并根据我国的实际情况提出了改进我国政府业绩计量和报告的建议。