社交媒体上“用嘴投票”对管理层自愿性业绩预告的影响

本文研究了投资者 “股吧”讨论这种“用嘴投票”机制能否发挥治理作用进而促进管理层进行自愿性业绩预告。用上市公司股吧中的发帖量、阅读量和评论量来衡量投资者“用嘴投票”的参与程度,研究发现投资者“用嘴投票”参与度越高,管理层进行盈余预测自愿性披露的概率越大,且更愿意及时披露业绩下滑等坏消息。进一步研究发现,投资者“用嘴投票”是通过对股价产生影响、引发监管层关注和招致媒体报道这三个渠道对管理层产生预警进而发挥治理作用。且这一治理机制在管理层受到互联网信息影响可能性越大、公司中小股东户数越多以及论坛的讨论内容越负面时更为显著。     

美国公司就“绿坝”过滤软件侵权告中华人民共和国及相关企业案评析——兼评美国“法院不方便管辖”在涉及中国企业案中的运用

2010年11月,美国加州中部联邦地区法院作出裁定,驳回索尼等个人电脑生产商关于撤销中国"绿坝"软件侵权诉讼的申请。法院主要理由是被告不能证明在美国诉讼使其承受和原告不成比例的"烦扰"和"压迫"。本案涉及美国"法院不方便管辖原则"的适用问题。本文认为,尽管在美国公民作为原告并在当地法院起诉的情况下,被告基于"法院不方便管辖原则"要求驳回诉讼比较困难,但中国企业仍然应该根据美国判例实践据理力争。     

Transforming competitiveness into economic benefits: Does tourism stimulate economic growth in more competitive destinations?

This research note investigates the impact of a destination's competitiveness upon tourism's contribution to economic growth using a cross-section with 131 countries. Destination competitiveness is measured with the World Economic Forum's Travel and Tourism Competitiveness Index, while tourism's contribution to economic growth is measured with the growth decomposition methodology. Results reveal that destination competitiveness has no statistically significant impact on tourism's contribution to economic growth. Tourism policy implications and directions for future research are also discussed.     

加强干部管理 提升企业核心竞争力

本文从岗位轮换、团委讲堂、拓展训练、公推直选、技术论坛几个方面论述了新桥煤矿干部管理的实际做法。     

毛泽东《在延安文艺座谈会上的讲话》的经典意义与现实意义

毛泽东《在延安文艺座谈会上的讲话》的经典意义在于阐发了丰富的文艺理论,内容包括革命文艺与社会政治革命的关系;文艺的人性与阶级性,文艺与广大人民大众的关系;文艺作品与社会生活的关系;文学艺术家的立场、态度与世界观;文艺作品的创作方法和创作过程;文艺的内容与形式、风格与流派;文艺的普及与提高;文艺的民族形式及发展创新;文艺批评及其政治与艺术标准等。毛泽东文艺思想的许多基本论点对当代文艺工作仍有指导意义;应对这些论点加以改进和完善以建构起新时代的文艺理论。     

The Vortex of Rights: ‘Right to the City’ at a Crossroads

The right to the city concept has recently attracted a great deal of attention from radical theorists and grassroots activists of urban justice, who have embraced the notion as a means to analyze and challenge neoliberal urbanism. It has, moreover, drawn considerable attention from United Nations (UN) agencies, which have organized meetings and outlined policies to absorb the notion into their own political agendas. This wide‐ranging interest has created a conceptual vortex, pulling together discordant political projects behind the banner of the right to the city. This article analyzes such projects by reframing the right to the city concept to foreground its roots in Marxian labor theory of value. It argues that Lefebvre's formulation of the right to the city — based on the contradiction between use value and exchange value in capitalist urbanism — is invaluable for analyzing and delineating contradictory urban politics that are pulled into the vortex of the right to the city. Following Lefebvre's lead in such an analysis, however, reveals certain limitations of Lefebvre's own account. The article therefore concludes with a theoretical proposition that aims to open up space for further critical debate on the right to the city.     

The Development in the Coming 3 Decades

On June 25,2008,Summit Fo- rum on the Development in the Coming 3 Decades,hosted by China Business Press and sponsored by BMW Brilliance,was held in Beijing Great Wall Sheraton Hotel. World known economists and entrepre- neurs gathered together to review the ex- perience of China's thirty years of reform and opening up as well as to explore the driving force of China's future develop- ment.China's five famous economists,as     

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

全球化视野下金融集团监管的合作与协调

金融集团是二十世纪80年代以来发展起来的一种创新组织形式,在经济全球化背景下面临由复杂组织结构及集团内部交易等问题引起的特定风险."金融集团联合论坛"自成立起来,先后发布多项旨在监督金融集团稳健运营的文件,以切实加强对多元化金融集团的监管.欧盟理事会发布的"监管指令"消弭了欧盟对金融集团监管的重复、脱节现象,使欧盟监管由行业监管向跨行业监管、由机构性监管向功能性监管的方向过渡.     

全球化视野下金融集团监管的合作与协调

金融集团是二十世纪80年代以来发展起来的一种创新组织形式,在经济全球化背景下面临由复杂组织结构及集团内部交易等问题引起的特定风险。"金融集团联合论坛"自成立起来,先后发布多项旨在监督金融集团稳健运营的文件,以切实加强对多元化金融集团的监管。欧盟理事会发布的"监管指令"消弭了欧盟对金融集团监管的重复、脱节现象,使欧盟监管由行业监管向跨行业监管、由机构性监管向功能性监管的方向过渡。