重庆市社区连锁超市及便民店的发展思路

最近几年,随着重庆市经济的迅速发展和城市建设规模的不断扩大,以及旧城改造进度的加快,许多新建的社区远离商业中心,还缺少完善的社区商业服务系统;而传统的社区服务便民店等,大多也是以个体的形式存在。按照建设我国和谐社会的基本要求,即:民主法治、公平正义、诚信友爱、充满活力、安定有序、人与自然和谐相处的社会主义的和谐社会的建设理念而言,重庆市的社区商业在其中发挥的作用还存在一定的差距。     

社区土地信托制度及其与经济适用房制度的比较

美国社区土地信托制度是解决低收入家庭住房问题的一种模式.在社区土地信托制度下,社区土地信托公司或组织持有土地所有权,低收入买房人得到的只是房屋所有权和一定年限的土地使用权.因住房价格中不包含土地价格部分,从而保证了低收入家庭对住房价格的可负担性.社区土地信托的住房保障资源的可循环利用、非营利组织运作、促进社区发展的视角等优点,对完善经济适用房制度具有借鉴意义.     

我国税收执法外部环境现状及其完善对策

建立和谐社会是我们共同的愿望,努力营造一个良好的税收执法外部环境是建立和谐社会的必然要求,本文从税收执法外部环境的内涵出发,分析了当前税收执法外部环境的现状及当前影响税收执法外部环境的主要原因,提出了建立和完善“四个”体系,强化税收执法外部环境的设想。     

我国社区支持农业(CSA)信任机制构建研究

从国际社区支持农业(CSA)的发展比较来看,目前我国CSA发展缺乏有效的信任机制。根据心理学家John Rempel提出的伙伴间信任关系理论并结合我国CSA实践,本文构建了CSA信任机制三要素分析框架——可预测的行为、可依赖的能力、可持续的信念,开展了CSA信息不对称动态博弈分析。研究发现:构建CSA信任机制的关键是确定预付款比例,在CSA发展的初期预付款比例要高,随着CSA附加价值占比增加,降低预付款比例并不影响双方信任关系的增进,此时应当扩大CSA的会员规模。在此基础上,本文提出推进我国CSA信任机制建设的举措,以预付款制度建设为主线,提高CSA生产者行为的可预测性,增强CSA可依赖的基础条件及能力,以及培育CSA可持续发展的信念。     

家族控制、制度环境与社会责任选择性参与研究

基于中国2010-2019年上市家族企业的数据,本文对于家族企业会如何选择性对待员工和社区利益相关者进行研究,并关注在不同制度压力情境下家族企业社会责任的选择性参与会发生怎样的变化。研究结果表明随着家族控制权的提升,家族企业会选择承担更多外部社区责任,减少内部员工责任投入。此外,不同的制度压力对于家族企业社会责任行为的约束效果存在差异,具体表现为市场化程度的提高既可弱化家族控制对员工责任的负向影响亦可强化其对社区责任的正向影响,媒体监督和儒家文化作为非正式制度压力,前者主要通过约束监督弱化家族控制与员工责任之间的负相关关系,后者则是通过激励熏陶强化家族控制与社区责任的正相关关系。     

论行政自由裁量的实施与监督

行政自由裁量是行政机关为了履行行政职能,在法律授权或允许的范围内自行决定行政行为的方式、范围、种类、幅度的行为。目前我国法律法规对自由裁量的规定有些过于疏忽,在许多方面缺乏实施细则,以致某些行政机关存在行政行为不当、职务侵权、行政权力部门化、部门权力利益化等现象。因此,有必要在依法治国的进程中加强对规范行政自由裁量问题的研究,针对行政自由裁量实施与监督问题谈几点浅见。     

Corporate Fraud and Corporate Bond Costs: Evidence from China

This study investigates the relationship between corporate fraud and four typical components of costs associated with corporate bonds. Based on data from a booming corporate bond market in China, we confirm that fraudulent issuers have higher corporate bond costs. Specifically, they are more likely to push upward price revisions, pay higher issue fees and coupon spreads, and encounter larger underpricing after issuance. Moreover, we demonstrate that severe corporate fraud is also significantly related to the costs of corporate bonds. Furthermore, we find that investors pay more attention to fraud in accounting information and disclosure. These results remain robust to a strand of endogeneity and through the robustness tests. In additional research, we find that bonds issued by fraudulent firms tend to receive lower ratings and show inferior performance after issuance. We also demonstrate that the effects of corporate fraud on bond costs erode as time passes, although the mitigation speed is slow. Finally, we find that hiring reputable financial intermediaries can partially mitigate the negative effects of corporate fraud.     

Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?

We study how the interplay of disclosure and regulation shapes capital allocation in reward crowdfunding. Using data from Kickstarter, the largest online reward crowdfunding platform, we show that, even in the absence of clear regulation and enforcement mechanisms, disclosure helps entrepreneurs access capital for their projects and bolsters engagement with potential project backers, consistent with the notion that disclosure mitigates moral hazard. We further document that, subsequent to a change in Kickstarter's terms of use that increases the threat of consumer litigation, the association between project funding and disclosure becomes stronger. This evidence suggests that consumer protection regulation enhances the perceived credibility of disclosure. We find the effect of the change in terms of use to be more pronounced in states with stricter consumer protection regulations. Taken together, our findings yield important insights on the role of disclosure, as well as on the potential effects of increased regulation on crowdfunding platforms.     

Noncompliance with non‐accounting securities regulations and GAAP violations

Using enforcement actions by the Securities and Exchange Commission (SEC) as a proxy for noncompliance with securities regulations, we examine whether a firm's compliance with non‐accounting laws and regulations is associated with GAAP violations. We find that firms that violate securities regulations related to non‐accounting issues are more likely to report accounting restatements than control firms that comply with securities regulations. We also find that the difference between the two groups is significant only for the periods subsequent to the start of the noncompliance period but not for periods prior to this date. Our results highlight the interrelation between the accounting and compliance systems, and suggest that managers who are non‐compliant with non‐accounting regulations are also more likely to be non‐compliant with accounting rules.     

Child dietary quality in rural Nepal: Effectiveness of a community-level development intervention

Nutrition-sensitive agricultural interventions have the potential to improve child dietary quality in rural households, as evidenced by a growing body of work which concurrently measures agricultural and nutrition indicators. Our objective was to investigate whether children in rural farming communities of Nepal participating in a community-level, nutrition-sensitive development intervention had improved dietary quality compared with children living in non-participating matched rural communities. Six rural communities of Nepal where livelihoods were predominantly agricultural were selected to participate in the phased implementation of a community-level development intervention by Heifer International. Households and children in each community were surveyed at baseline, and follow-up surveys were implemented every six months for twenty-four months. Detailed data on food consumption for children older than 6 months of age were collected using a 24 h recall for 17 foods and food groups; parents responded for children. A difference-in-differences model with household fixed-effects and an analysis of covariance model were used to analyze the resulting panel data. Results indicated that the impacts of the intervention varied by agro-ecological region and by season. In the Hills region, which is poorer on average and more conducive to livestock production, children who had received the intervention for two years were 2.2 times as likely to have consumed food from an additional food group, 1.27 times as likely to have achieved minimum dietary diversity and 1.38 times as likely to have consumed animal source foods as children who received the intervention for only one year. In the Terai region, which is more conducive to crop production, there was no significant change in dietary quality attributable to the intervention. These results provide evidence that particularly vulnerable families can take advantage of community-level development activities. Given that the effects of community-level development activities were disparate across communities within the same country, we conclude that tailoring development activities for particular locations is necessary for success.