企业内部控制缺陷披露研究综述

《企业内部控制基本规范》和《企业内部控制配套指引》的陆续颁布,标志着我国企业“内部控制时代”的到来,完善的内部控制体系已成为企业持续发展的必要保障,企业内部控制信息的披露成为各界关注的热点,而作为内部控制信息披露的重要表现形式,内部控制缺陷披露引发了学术界和实务界的关注热潮。基于此,本文将从内部控制缺陷的认定及分类、内部控制缺陷的决定因素以及内部控制缺陷的经济后果等方面进行系统的文献综述,在此基础上对国内研究现状进行简要的评论,并对未来研究进行展望。     

企业文化的会计学分析

随着经济的发展和企业的进步,企业文化受到企业的重视,也为会计发展提供了新的发展空间,使得会计参与企业文化建设成为必然。本文对企业文化尝试进行了会计学分析,并在此基础上从成本、收入、效益三方面阐述了会计学与企业文化的关系。希望对企业文化的建设和会计发展能起到积极作用。     

期货逼仓机理及监控研究

如何监控逼仓事件的发生、妥善处理逼仓事件,是国内外期货界人士一直重视的课题。本文通过调查和收集数据,研究了国内近年来典型的逼仓案例,探讨了期货逼仓的市场条件及发生过程,分析了其发生机理和危害性。在此基础上,重点研究了影响期货风险的主要因素,建立监控指标体系,并对指标进行合理性和相关性测试。阐述了中国期货市场必须建立防范期货逼仓的风险管理体制,提出了相应的对策。     

后金融危机下我国资信评级机构法律规制的完善

一度被奉为投资者利益的"守护神"和资本市场的"看门人"的资信评级机构,在美国次贷危机的爆发中推波助澜,引起了人们对其规制立法的重新思考.对于尚未成熟的中国评级行业,借鉴此次危机的教训,规范行业运行,保障我国金融健康稳定发展势在必行.应该把握我国资信评级机构的发展现实,秉持发展与监管并重以及评级公正、客观与独立的理念,梳理与制定相关法律,构建和完善市场准入和退出机制、监管模式与收费机制、信息披露与利益冲突规避机制以及法律责任机制等具体的序列化、层次化的制度设计.     

新疆回民传统“九碗三行子”标准化制作工艺研究——以羊肉雪花丸子标准化制作工艺研究为例

"九碗三行子"是新疆回民的特色美食,也是新疆回民的传统宴席。本文以"九碗三行子"菜品羊肉珍珠丸子的工艺标准化制作研究为例,从糯米的浸泡时间、羊肉的肥瘦比例、肉汤的添加量、淀粉的添加量、盐的添加量等主要影响因素对羊肉雪花丸子进行制作工艺和量化标准研究和分析,最后筛选出羊肉雪花丸子制作的标准配方为:羊肉200 g(肥瘦比3∶7),糯米100 g(浸泡120 min)、一个鸡蛋的蛋清(约37 g)、淀粉10%、胡椒1 g、姜末10 g、葱末10 g、盐6 g、羊肉汤20%。希望通过本文的研究,为"九碗三行子"中其他菜品标准化制作工艺的研究提供借鉴,为实现"九碗三行子"制作的产业化和规范化奠定基础,同时可以避免"九碗三行子"菜品制作的随意性、不稳定性。     

"过渡期"满后的中国对外贸易

中国加入世界贸易组织已有5年.5年来,中国很好的履行了承诺,对外贸易以年均20%以上的增幅增长.在"过渡期"满后,对外贸易将会面对许多新的挑战,要在应付贸易摩擦、知识产权保护、减少贸易顺差、争夺市场经济地位等方面积极做好工作,使对外贸易更好的顺利发展.     

Bending the rules,breaking the rules: How corruption and lobbying affect the investment market selection of Swedish firms

There is stark evidence that many policies which influence firm gains from engaging in FDI (such as tax and trade policies) are targeted by lobbying groups and that corruption can be an important determinant of market attractiveness. The scarce research that exists on firm behaviour, corruption and lobbying shows that these activities can be regarded as alternative, and interdependent, influence forms. This paper provides the novel contribution of investigating how the market infiltration of corruption and lobbying affects the firm's investment decision. We identify the interdependent effects using census data for Swedish manufacturing firms that allows a complete identification of the firm's market selection. Our results reveal that these private–public sector links influence the firm's investment decision differently, as market selection is deterred by corruption and stimulated by lobbying, and that they function as substitutes. We show that the stimulating lobbying effect largely can be attributed to its interdependency with corruption, which suggests that firms are more shielded from corruption in lobbying environments. Further investigation reveals that the corruption and lobbying effects are not always representative of larger firms: The largest firms are undeterred by corruption in markets where lobbying forms an integral part of the business environment and larger firms are not stimulated by lobbying in markets largely void of corruption.     

About FairTax

Intereconomics - Our research shows that in the ongoing discussion concerning ‘the social dimension of Europe’, it appears that there is much to gain if the tax policy interaction...     

Predicting correctness of eyewitness statements using the semantic evaluation method (SEM)

Quality & Quantity - Evaluating the correctness of eyewitness statements is one of the biggest challenges for the legal system, and this task is currently typically performed by human...