Auditors' and governmental financial officers' views on expanding the Sarbanes–Oxley Act provisions to state and local governments

This paper examines whether certain provisions of the Sarbanes–Oxley Act (SOX, 2002) should be expanded to include state and local governmental entities. Surveying governmental financial officials (GFOs) and their external auditors to gauge support for SOX-like legislation for governmental entities, we find the strongest support for auditor independence rules similar to SOX, management assessment of, and reporting on, internal controls, and severe penalties for destruction of records, fraud, and failure to report fraud.     

中国公司在美上市的法律壁垒与对策研究——以《萨班斯·奥克斯利法案》的实施为视角

《萨班斯.奥克斯利法案》的生效,无疑对在美上市公司产生巨大影响。司法管辖权上的冲突、法律规定的不同、公司治理结构的差异,都将构成中国公司在美上市的障碍。因此,中国公司应进一步完善公司治理结构,以顺利在美上市融资。     

A Brief Review of the Speech Act Theory

Speech act theory was proposed by J, L, Austin and has bee. developed by J. R. Searle. They believe that language is not only used to inform or to describe things, it is often used to do things , to perform acts. A speech act consists nf three apects： locutionary ach llJocutlonary act and perlocudonary act. This paper attempts to give a brief review of the speech act theory and then presents my personal opinions on the advantages and disadvantages of the theory.     

Corporate governance reforms and our regulatory future

It is undeniable that the global financial crisis (GFC) has been a catalyst for regulatory change. Whether these policies and regulatory changes are good or bad, whether they will help or hinder growth, and whether they can effect proper balance between growth and effective risk management, the reality is that significant regulatory changes have been proposed and many have already been adopted and implemented. Business leaders may argue that the proposed policy and regulatory choices are both bad policy and bad economics, but the conclusions reached from the GFC is that the status quo was unworkable, and is certainly now politically unpalatable. Corporate governance reforms have arisen as a result of the global financial crisis. This article examines a slew of trends and changes in the wake of the GFC.     

保障房对住房支付能力区域差异的影响研究--以经济适用房为例

文章首先选取29个省市为样本对象,以房价收入比作为住房支付能力的计算方法,运用泰尔指数对其住房支付能力区域差异进行了测度。随后,计算了经济适用房价格区域差异和供给区域差异的泰尔指数,并采用灰色关联模型对不同空间尺度上的住房支付能力区域差异与经济适用房价格区域差异和供给区域差异之间的关系进行了分析。结果表明,我国住房支付能力区域的总体差异变化趋势较为平稳,住房支付能力的总体差异主要是由区域内差异引起的;经济适用房对住房支付能力区域差异的影响主要是通过经济适用房价格区域差异造成的。最后,文章从关注东部地区住房支付能力区域差异、合理确定经济适用房价格和不断加大经济适用房供给量三个方面给出了缩小我国住房支付能力区域差异的政策建议。     

重症胰腺炎患者的临床护理

目的探讨重症胰腺炎患者的护理方法及效果。方法选取重症胰腺炎患者20例进行回顾性分析,总结重症胰腺炎患者的急救方法及治疗中的护理体会。结果仅3例患者因病情恶化转入上级医院,其余均痊愈出院,无1例因手术及护理产生并发症。结论重症胰腺炎患者的治疗既需要手术及术后治疗,又需要良好的休养环境和耐心细致的术后护理。     

美国医疗保障制度现状、问题与改革

美国的医疗保障体制是以私人商业医疗保险为主,由公共部门、私人部门和非营利性组织共同构成的,是全世界最复杂的医保体系。长期以来,美国的医疗体制因其高投入低产出———不覆盖全体国民、医疗保健可及性差以及制度缺乏公平性而为人垢病。因此,扩大医保的覆盖率和遏制费用飞涨成为医改主攻方向,美国政府和保险组织进行了一系列诸如管理保健和按病种付费等宏、微观的尝试和改革。从中我们可以得到一些对中国医疗体制改革有益的启示。     

HIS中的未来核心——客户关怀系统

将在企业应用中较为成熟的客户关系管理(CRM)的概念引入医院信息管理中。在HIS系统结构层和实施层上体现“以客户为中心”的思想,阐述了客户关怀系统的基本构架。对如何在HIS中建立客户关怀系统和客户关怀系统的未来的主要发展方向提出了几点意见。随着我国医院信息化的投入水平和医疗卫生服务质量的不断提高,客户关怀系统在未来将成为医院信息系统的核心组成。     

Reconciling Rules and Principles: An Ethics-Based Approach to Corporate Governance

In this paper, we consider the nature of recent corporate abuses both in the U.S. and in Europe, and how globalization has had an impact on amplifying their consequences. We discuss the rules-based and principles-based remedies that have been proposed in each region, respectively. With a focus on the U.S. Sarbanes-Oxley Act (SOA), we examine the principles forwarded by this act, and how it addresses those principles with specific rules and governance mechanisms. Invoking Integrative Social Contracts Theory (ISCT), we conclude with a reconciliation of the principles and rules-based approaches to corporate governance as suggested by theory.     

中国经济适用房政策绩效的实证研究

经济适用房的建设对我国社会和经济的稳定发展有着重要的影响,由于体制、机制和政策上的不足,在实际运行中,经济适用房的建设出现了大量的问题。通过运用总量指标、结构指标、社会保障指标对经济适用房政策绩效进行实证研究,对经济适用房发展建立中存在的区域分布、供给、价格方面等问题进行分析并提出完善建议。