萨班斯法案的立法理念及影响刍议

萨班斯法案突出“以刑治市”的基本理念，标志着美国资本市场全面进入“依法治市”时代，使“依法治市”无论在理念上还是在实践上都得到了全面的贯彻和落实。本文从法律角度分析了该法案的影响及其揭示的资本市场发展和法制建设的一般规律，为我国资本市场发展及其法制建设提出相关建议．     

Superhighway patrolman

This fictional prototype explores two of the future's major societal challenges: the delivery of healthcare to an increasingly ageing society; and the policing of a society, in which digital surveillance may predominate. It contrasts the author's vision of what life could be like in the United Kingdom in a decade's time (just as he contemplates retirement) with the simpler values of the 1980s, when he began his postgraduate career. The lyrics of the poignant 1982 Bruce Springsteen song, “Highway Patrolman” are used to bridge the epochs¹. The prototype relocates the two main ‘middle-America’ characters, brothers Joe and Frank Roberts, in London in the year 2025. Much has already changed politically and socially in ‘Western societies’ in the intervening period up to 2012, driven by the inexorable advances of technology. As further scientific advances drive us to an anticipated paradigm change,² one can only speculate on how society will advance, posing serious ethical dilemmas. Many of the changes will be positive. However, the story explores the potential negative consequences to the ageing population, in what appears to be a successful economy. Although somewhat pessimistic in outlook, a hopeful conclusion is that the ‘ties that bind’ will still predominate.     

The distinction between commercial and non-commercial bus services in Germany: Given by nature?

German public transport services by bus are characterized by a regulatory framework that distinguishes between commercial and non-commercial services. Contrary to the apparent views of legislators, this paper shows that costs and revenues are not the only parameters determining whether or not operators are able to provide services in a commercially viable way.Apart from the local characteristics of the specific service, we show that the classification of services as commercial versus non-commercial is determined in large part by the public transport authorities that set minimum quality standards to be provided by operators. Our analysis shows that the authorities awarding the contracts in some cases affect market organization significantly depending on how they make use of this power. Furthermore, market organization differs substantially with respect to the awarding structure and the contractual relationships, thus creating a challenge for operators and authorities in an embryonic market.     

上市公司企业内部控制报告的完善

近年来,无论在资本市场发达的美国、欧洲,还是在市场刚刚起步的我国,都发生了一系列令人触目惊心的财务舞弊案件。有效的内部控制是防范上市公司财务舞弊的首道也可能是最后一道防线。内部控制报告已经成为内部控制是否有效的关注点,因而有必要对上市公司内部控制报告进一步展开研究。通过对内部控制报告的理论分析,本文建议我国上市公司应借鉴萨班斯法案构建较为完善的内部控制报告框架体系,并提出应通过完善注册会计师内部控制审核标准,进而提高内部控制的质量。     

我国开征不动产税与增强地方政府公共服务能力的思考

在物质生活基本得到满足的情况下．老百姓对医疗、教育、社会保障、公共安全以及环境保护等公共产品和公共服务的需求越来越突出，对地方政府的目标要求也不再是发展经济这一单一目标，而是更加强调其公共服务的能力。地方政府的公共服务能力在很大程度上取决于其收入能力。本文将探讨不动产税改革将如何在增强地方政府公共服务能力中发挥作用，并针对开征不动产税过程可能遇到的难点问题，提出相关对策建议。     

Persistence and Change at the Top of the IT Sector

We use the DATAMATION index of the top 50 domestic IT companies (1975–1995) to track persistence and change at the top of the sector. The trends that we uncover are increasing instability, rejuvenation (declining average age of entrants coupled with increasing average age of quitters), democratization (diminishing revenue inequality at the top) and growing supply‐side intertwining of sub‐sectors and industries within IT due to diversification by long‐term survivors.     

电子商务中的信息安全及应对方法

随着互联网的全面普及，基于互联网的电子商务应运而生。它的高效率、低成本等优点越来越受到社会的认可。而作为一种全新的商务模式，信息安全的保障是电子商务实施的前提。     

Japanese FDI into U.S. service industries: Exchange rate changes and services tradability

Using the implications of the model of investment under uncertainty, this paper provides a systematic examination of the FDI–exchange rate relationship with respect to services taking into account the degree of tradability across services. Services have mainly been addressed in the literature as a sensitivity test by industry using aggregated service data identified as “nonmanufacturing”. Using data on Japanese FDI into 207 U.S. service industries, maximium-likehood estimates reveal that dollar appreciations are positively correlated with service FDI flows into the U.S. This positive correlation is stronger for non-tradable services versus tradable services. For tradable and non-tradable producer services, higher exchange rate uncertainty may lead to fewer FDI occurrences. On average, across all types of services, higher U.S. unit labor costs relative to Japan had a deterrent effect on Japanese service FDI as well. Finally, this paper also provides a useful benchmark to partition services by tradability.     

Supplements and Complements to the Current Employee Representation System in the United States

Employee representation is an important aspect of the employment relationship. In some countries (e.g., Germany), the government mandates employee representation. In other countries (e.g., the Commonwealth), employers voluntarily recognize employee representatives. In the United States, employees must earn their right to be represented in a certification process that results in collective bargaining. With the significant reduction of union membership in the United States, this representation model is in decline. Other forms of participation have not picked up the slack. Hence, there remains a significant representation gap. In this paper, I describe and analyze several solutions to the representation gap. Both unorganized and organized forms of employee representation are considered.     

一种利用短时DFT分析实现全数字2DPSK接收机解调的新算法

本文提出了一种简单而实用的利用短时DFT（ST-DFT）分析实现全数字2DPSK接收机的解调算法。该算法对由多谱勒效应引起的时变频率漂移具有鲁棒性。由于该算法是通过检测在载频处的瞬时能量谱的跳变来实现2DPSK信号的解调，所以该算法不需要进行专门的载波相位恢复、符号定时，且具有较好的抗噪性能，实现起来简单。