Regulating Supply Side Corruption

Abstract

Doing corruption-free business in developing countries is not easy. Government officials and politicians in developing countries demand monetary gains from multinational companies interested in seeking business deals in their nations. Multinational firms are willing to oblige them since they need the business in developing countries. Such unsavory business practices are extremely difficult to change. However, today more and more countries are concerned about corruption and are trying to combat it. Sociologists, political scientists, and economists have advanced various methods to combat corruption. Mainly, these methods are geared toward reducing the demand for corrupt practices. This paper using the case of the Republic of Kazakhstan suggests controlling the supply of corruption.     

民国时期的审计学研究刍议

民国时期的学者对审计概念的内涵、审计目的、会计师审计结果的效用性等一系列问题都作了较为充分的探讨和研究,初步形成了审计学理论体系。民国时期的审计学研究虽然还处于初步阶段,但审计学作为一门学科在中国已经正式建立起来。审计学在民国时期得以建立的原因,除了社会经济生活的需要、先进的学术观点的引进、学术人才队伍的具备、学术资料的积累等以外,还有两个更重要原因——一是会计学作为一门学科的独立发展,二是民国时期审计制度的建立。     

The interest rate spreads in the Czech Republic: Different loans,different determinants?

We analyze the determinants of interest rate spreads of different loan categories in the Czech Republic during 2004–2011. We employ a detailed bank supervisory dataset that allows us to construct the actual spreads for four loan categories, namely small and large corporate loans, consumer loans and mortgages, on a monthly basis. Our regression analysis shows that bank and macroeconomic characteristics matter more for setting the spreads for small corporate loans and mortgages rather than for large corporate loans and consumer loans. Interest rate risk determines the spreads for all loan categories. The global financial crisis has, to a certain extent, increased the responsiveness of spreads to interest rate risk and liquidity risk.     

Evaluating the multi-dimensional view of employee commitment: a comparative UK–Chinese study

This study evaluates the contribution of the multiple constituencies of commitment framework to the explanation of work attitudes and behaviours among samples of manufacturing workers in the United Kingdom (UK) and the People's Republic of China (PRC). Our findings suggest that the organization, the supervisor, co-workers and the union were seen by respondents as separate commitment foci. Consistent with the ‘compatibility hypothesis’, the relationship between commitment and outcome was stronger where the constituency focus was matched. However, the ‘cultural hypothesis’, on the greater salience of person- or group-based commitments in the PRC context, was generally not accepted. The findings are discussed in the light of the comparative cultural and industrial relations contexts of the two countries.     

《物权法》和《侵权责任法》下的业主物权保护

本文通过阐述业主物权在我国立法上的法律内涵,分析研究业主物权被侵犯现象普遍存在的原因以及业主物权的保护现状,试图从实际纠纷和现行立法方面来探讨《物权法》和《侵权责任法》在业主物权保护上的意义与不足。     

浅析中华民国卫生法制之得失

本文分别从立法和法律实施的角度评析了中华民国卫生法制之得失,指出了民国时期卫生立法上的三项显著成就与四点明显不足,及法律实施过程中的成效与不足。通过对中华民国三十八年卫生法制得失之深入分析,为当代卫生立法,中医药立法提出合理的学术建言。     

民国时期医疗机构管理法律制度研究

研究中华民国卫生法制,首先映入眼帘的是＂医师＂＂医士＂这一对概念。＂医师＂＂医士＂概念之对举,发萌于民国初年。后经北洋政府和南京国民政府的变迁,＂医士＂的含义已显著有别于民国初年了。本文旨在对中华民国三十八年间＂医师＂＂医士＂制度的变迁,展开深入细致的分析。