反洗钱工作中的会计应用思考

反洗钱工作是一个系统化、综合化的工程,反洗钱工作中资金监测及信息质量决定着反洗钱工作的成败。本文从当前世界及国内反洗钱工作现状,以会计的视角,分析了反洗钱与会计的联系,对会计在反洗钱工作中的作用及如何应用进行认真有效的探讨。     

支付机构反洗钱自我管理、自主管理机制研究 ——健全制度、提高认识、防范洗钱

随着中国人民银行对非银行支付机构反洗钱工作要求的提高,非银行支付机构需根据其自身非金融领域特点设计制定出一套符合现行反洗钱相关法律法规及监管要求的反洗钱框架模型和管理思路。本文从从反洗钱框架模型建设体系展开阐述,对反洗钱开展工作现状及结合科技手段对反洗钱管理流程进行全面科学的监控、管理和洗钱风险识别分别作了介绍,最后对非银行支付机构反洗钱管理面临的挑战进行了分析。     

当前外汇领域反洗钱工作任重道远

从2003年3月外汇领域反洗钱工作成为各级外汇局的一项重要监管工作。此项工作责任大、任务重、操作复杂。通过外汇领域反洗钱现场检查和非现场监管工作实践，笔者认为当前外汇领域反洗钱工作还存在许多问题。     

关于加强县级农村信用社反洗钱工作的调研

随着人民银行反洗钱工作力度的不断加大，洗钱犯罪有从大型银行向中小金融机构，由大中城市向基层市、县转移的趋势。农村信用社作为扎根最基层的金融机构。反洗钱工作任务艰巨，但在当前的反洗钱工作中还存在诸多困难和问题。本文结合黑龙江省尚志市农村信用社的实际。对农村信用社反洗钱工作存在的问题、采取的对策进行简要的分析。     

反洗钱审计的动因、目标及策略研究

作为反洗钱工作体系的一个组成部分,反洗钱审计对于揭露和查处洗钱犯罪、提高反洗钱监管效率和效果具有重要意义.基于对反洗钱审计的受托责任动因和社会责任动因分析,提出了反洗钱审计的总体目标和具体目标,最后探讨了反洗钱审计所面临的主要问题及未来的工作方向.     

增强内生动力 实现转型跨越——企业集团财务公司发展探讨

2009年2月,作者发表《促进财务公司规范运作增强企业集团发展动力》,时值山西焦煤申请设立财务公司的关键时期,文章提出财务公司成立后加强队伍建设、完善制度管理、创新服务理念、加强银行协作等促进财务公司规范运作的设想。结合财务公司运行两年多来的工作实际,作者对今后财务公司实现转型跨越的基础工作、前提条件、动力源泉及必要保障进行了探讨,提出了进一步加强资金集中、安全运行、创新服务、制度建设等一系列措施保障。     

金融机构风险导向的反洗钱内部审计思路初探

随着金融机构反洗钱工作的拓展,对反洗钱的内部审计也成为审计部门的一项重要职责,反洗钱内部审计结果不仅是金融机构提升反洗钱水平的依据,也是监管当局评价金融机构反洗钱开展情况的重要参考。但是,通过近几年反洗钱内部审计情况看,该项工作仍处于较低水平。文章基于对金融机构反洗钱内部审计现状的分析,结合当前形势提出建立风险导向的反洗钱内部审计思路,希望对该项工作有所帮助。     

企业集团财务公司结算资金趋势化分析

财务公司作为实现企业集团资金集中管理的主要模式之一，其在经营方式上与银行一样，也是在吸收存款的基础上开展信贷、存放同业等基本业务，本文从财务公司产生的背景分析入手，描述了企业集团财务公司出现的原因。通过对财务公司功能转变、产品丰富、利率市场化和提升盈利能力四个方面的需求入手，分析并得出了进行结算资金趋势化分析的必要性。但是目前财务公司结算资金分析尚存在一些不足之处，这在一定程度上影响了资金的运用效率和流动性。为了解决这一问题，文章从财务公司资金来源计算公式入手，指出结算资金趋势化分析对公司资金来源分析有着举足轻重的作用，同时为了加强对结算资金的直观认识，文章还首次提出了结算资金的计算公式，并由此推导出结算资金趋势化分析应该从三方面入手，包括建立吸收存款分析机制、建立结算备付金率机制、建立存款准备金机制。为了保证结算资金趋势化分析工作能够得到落实，本文的最后还提出了要建立内控制度，将结算资金趋势化分析工作从制度层面进行规范，同时通过采取日常稽核和专项稽核措施，保证结算资金趋势化分析工作能够准确、可靠、及时，为全面分析财务公司资金来源提供支持。     

财富速览

央行副行长表示: 反洗钱工作将开进证券和保险业中国人民银行副行长项俊波在近日举行的反洗钱工作会议上指出,今年的反洗钱工作要为证券和保险业的反洗钱监管做好准备。据介绍,我国的反洗钱活动由来已久,反洗钱方式也不断多样化。反洗钱局在2004年就曾与证监会和保监会联手,对两个行业     

商业银行如何做好反洗钱工作

自2007年起,我国相继实施了《反洗钱法》、《金融机构反洗钱规定》等一系列反洗钱法律法规,并由人民银行牵头组织一年一次的反洗钱部际联席会议;2009年,中国人民银行、最高人民法院、公安部等部委又联合发布了《中国2008～2012年反洗钱战略》,这标志着我国反洗钱工作步入一个新阶段,境内金融机构的反洗钱工作也面临着更新、更高的监管要求。银行业作为我国金融体系中融资比重最大的行业,理应全面履行反洗钱职责。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.