Changing the Concepts to Justify the Standards*

In this paper, I discuss the current project to converge the IASB and FASB conceptual frameworks, specifically efforts to purge the converged framework of concepts that hinder the promotion of balance sheet valuation using fair values. I discuss why I believe these efforts to be misguided, based on how investors who analyze financial statements employ accounting information. I focus on stewardship, reliability, and earnings — terms either demoted in importance or at risk of being eliminated in the framework convergence project. I explain their salience to financial statement users and argue against their deletion or demotion.     

论我国重复保险制度的立法完善

虽然2009年2月28日第十一届全国人民代表大会常务委员会第七次会议对《保险法》中涉及的重复保险制度进行了局部修正,但这一修正并没有从根本上解决重复保险存在的诸多问题。借鉴国外相关立法经验,有必要对此问题作进一步探讨。     

构建无地农民工融入城市的制度框架

无地农民工是当前中国农村经济发展的一种独特现象,其对城乡社会稳定与经济可持续发展等具有重要影响。文章立足金融危机下无地农民工融入城市必然性的分析以及在融入上存在的问题,对无地农民工融入城市的制度问题进行分析。在解读这一问题的基础上,以无地农民工与城市相融发展乃至这一群体问题的解决为目标,提出实行渐进式户籍制度的系统重建、以无地农民工土地承包使用权丧失的补偿为基础的＂融城＂成本分担机制、以在无地农民核心地区＂9＋3＂义务教育模式试点为基础提升主体城市融入能力以及强化非正式制度建设,形成观念、文化与心理认同的调适机制等建议。     

Consumers buying behaviour towards agri-food products: A mixed-method approach

This study aims to identify the factors that can influence consumer purchasing behaviour in the context of agri-food. Based on the Stimulus-Organism-Behaviour-Consequence theory, this study proposed a model to explain purchasing behaviour that included environmental factors as well as a set of cognitive processes. This study adopted a mixed method approach and in the first stage, a qualitative analysis was conducted to extract the constructs for the study. In the second stage, the quantitative analysis was performed by means of CB-SEM using 891 responses collected through a survey. This resulted in identifying the factors that influence agri-food purchasing behaviour. According to the findings, health consciousness and food safety concerns in the form of a stimulus have a positive relationship with agri-food image, agri-food label, and agri-food benefits acting as the organism. Similarly, the three organisms have a positive relationship with trust. Ethnocentrism is also found to have positive and significant association with trust. The combination of trust and ethnocentrism has consequences, in the form of agri-food purchase behaviour. The study's findings have significant implications for marketers and marketing strategists.     

A conceptual model to imply a negative innovation assessment framework on consumer behaviors through the electronic business platforms

Online retail platforms significantly impact consumers' purchasing decisions. Satisfaction, purchase intent, and repeat online shopping drive the platform's purchasing decisions. In contrast, individuals do not purchase products due to dissatisfaction and lack of purchasing intent. It will cause hesitation and spread negative feedback to influence online consumer behaviors. This research proposes a conceptual model incorporating the Status Quo Bias (SQB) and the Negative Online Purchase Decision-Making Process (NOPDMP) to suggest a new framework for evaluating the maintained consumer behavior of online shopping platforms. The questionnaires following the proposed conceptual model were collected from the sample data from participants of 384 experienced respondents using online shopping platforms. Data were analyzed for the causal relationship using Structural Equation Model. The implications of the assessment framework that incorporates the influence of negative factors can weigh the decision to purchase products and improve and reduce shopping cart abandonment on e-commerce platforms. This framework can also describe instances of negative perspectives regarding incentive alignments with actual behaviors.     

中石化实施COSO内部控制框架体系研究报告

建立和加强企业内部控制是一个事关完善现代企业制度、规范公司管理行为、规避经营风险、提升管理水平的重要研究课题。中石化股份公司作为我国在境外上市的大型石油化工企业,按照《萨班斯法案》的要求和COSO报告的设计原则,通过建立以集中决策、分级管理为特征的组织规划控制,以网络化全过程为主要内容的全面预算控制,以“授权指引”为核心的授权批准控制,以《内部控制手册》为载体的制度控制,以及风险防范控制和先进的ERP管理信息系统控制,在实施内部控制上进行了积极有益的探索,为国有控股企业构建和内部控制提供了宝贵的案例和经验。     

Why do not you read the label? – an integrated framework of consumer label information search

This article facilitates deeper insight into label‐related consumer information acquisition behaviour. An integrated framework of label information search (LIS) has been developed based on a synthesis of related literature and explorative research conducted by analysing online discussions among customers (netnography). The framework focuses on three main groups of personal factors that serve as antecedents of LIS: general personal factors (e.g. health consciousness and socio‐demographics), label‐related personal factors (e.g. label‐related self‐efficacy, trust in labels and the perceived usefulness of labels) and product category‐related personal factors (trust in food products, enduring involvement, experience and perceived quality differences). Important characteristics of the framework are its process‐oriented nature and the dynamically changing relationships among its concepts. LIS is an antecedent to and a consequence of influencing factors. This article offers managerial implications and serves to incite future inquiry in this field.     

理念的转变与多维的视角--二十世纪九十年代以来发展经济学的新进展

以发展的理念和发展的动因为主线,对1990年代以来国际发展理论的新进展作了梳理和总结.近年来,随着发展的研究视野的不断拓展,人们逐渐认识到发展不仅要实现经济增长,还要实现变革、社会转型、人的权利和自由等目标.此外,影响经济增长和发展的也不仅仅是经济因素,制度、知识、社会资本、民主等非经济因素对增长和发展也有着深刻的影响.     

构建符合我国国情的持续性监管工作框架

我国银行业监督管理委员会核心原则评估小组指出:持续性监管是有效银行监管的重要手段。如何充分借鉴先进国家和地区的经验,建立符合我国国情的持续性监管工作框架,实施对银行业的有效监管,是当前银行业监管面临的一个重要课题。为此,本文在对持续性监管的内涵进行深入细致分析,并总结了前期我国持续性监管的工作成果,在此基础上提出了我国持续性监管的工作框架,即包括监管环境、监管基础设施、监管过程和监管措施四个方面,通过监管法规和监管理念的落实,以及监管手段和监管措施的实施,按照监管标准的要求,取得最终监管目标。     

城市脆弱性驱动因子分析

介绍了城市生态脆弱性的定义、特征及其研究尺度,讨论了城市生态脆弱性评价的科学基础及目标,着重阐述了城市生态脆弱性评价的方法。城市生态脆弱性的综合评价必须包括暴露—压力、敏感性、恢复力三个范畴。建立了通用的压力—敏感性—恢复力概念框架。基于此框架,进行驱动力分析。