我国商业银行合规体系建设研究——基于法国兴业银行金融违规案的启示

继巴林银行破产案后,法国兴业银行巨额金融违规案使得世界金融市场的焦点重新聚集在银行合规风险管理问题上。正处于转折和发展的关键时期的中国银行业,应从此类事件中吸取教训,重新认识合规风险管理问题,关注合规体系建设,为迎接未来的挑战做好前瞻性研究和准备。     

Conceptualization of the real economy and Islamic finance: Transformation beyond the asset‐link rhetoric

A key factor behind the chronic crises in modern economies is the growing dominance of financialization and the resulting disconnect between the real economy and the financial sector, to which conventional financial industry is a key contributor. In contrast, Islamic finance claims to be real‐economy‐oriented, as all transactions must be asset‐linked (asset‐backed or asset‐based). However, is Islamic Finance based on proper conceptualization of the real economy? What is the real economy and its dynamics? How Islamic finance is interfaced with the real economy? In this article, the claimed real‐economy‐orientation is examined by presenting a conceptualization of the real economy and then evaluating the related discourse accordingly. The analysis presented, especially for noneconomists, exposes a serious gap between the claims about Islamic finance and the real economy it is supposed to advance. Appropriate conceptualization of the real economy can help the industry to be relevant and effective for broader socioeconomic transformation.     

Compliance Costs of Corporate Income Taxation in Singapore

This study is the second in a series of studies investigating tax compliance costs incurred by public-listed companies. We found evidence of a size effect which is a predominant finding of similar studies. The size effect was more pronounced when absolute measures of costs were used than when a relative measure, cost/sales turnover, was used. Additional evidence was found of limited success relating to the IRAS's moves to simplify the tax system. Specifically, only large companies with sales turnover exceeding $500m benefited and considerably reduced their overall compliance costs. Most of the decrease was a result of the computational component of compliance costs. This resulted in the gap in absolute costs narrowing between Group 3 and any of the other categories of companies. There was also greater reliance on external professionals, the smaller the company. Views elicited indicate that more could be done to increase accessibility to IRAS publications for Group 1 and Group 2 companies.     

金融业全面开放后中国金融服务业的法律风险探析

在金融全球化浪潮席卷全球的今天,中国经历了加入世贸后的第一个五年期在中国境内享有国民待遇,由此给中国金融机构所带来的不仅仅是机遇也存在着挑战,但无论一个五年承诺期,金融业全面对外开放。外资金融机构大量涌入中国金融市场是机遇还是挑战无疑都加深了金融服务业的风险,本文从法学的角度对我国金融服务业的法律风险产生的原因和特点进行全面的分析,为金融立法监管以及法律风险的防范提供参考。     

'Race', Employment, and Contract Compliance: A Way Forward for Local Authorities?

The concern of this article is with action at the local level to combat racial inequality in employment. It draws on the authors' evaluation of the 'West Midlands Common Standard', an innovative policy introduced by a consortium of West Midlands councils to ensure their contractors have, and implement, an equal opportunities in employment policy. The article assesses the impact of the initiative and its potential transferability. It is argued that the Common Standard provides a highly promising model for other local authorities to adopt.     

Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits

This study investigates the use of social compliance audits in the supply chain of multinational corporations (MNCs). Particularly, we explore the use of such audits in assessing and managing the working conditions of factory workers in the garment industry in a developing nation. Through a range of interviews with MNCs’ internal auditors, with commissioned external auditors and with representatives of the suppliers in Bangladesh, this study finds that social compliance audits become ritual strategies and are not a primary means of advancing workers’ rights. Drawing on the concept of surrogate accountability, the study suggests that to create real change in workers’ conditions and in order to hold MNCs and their suppliers accountable, some form of surrogate (government, non-governmental organisations or media) intervention is necessary. This is, we argue, preferable to leaving it in the hands of ‘markets’ and simply waiting for another major incident such as Rana Plaza to stir public concern. This study contributes to the literature by investigating how social compliance audits are undertaken by MNCs sourcing products from a developing nation, what motivations drive the adoption of such audits, and what, if anything, are the likely outcomes from the process.     

The Disclosure Practices of Islamic Equity Funds

We investigate the disclosure practices of screening and compliance information of Islamic equity funds around the world. Disclosures on Sharia advisors and screening information are quite high, but they are lower for compliance information such as Sharia advisory report (SAR) and holdings data. The results show that younger funds with better Sharia advisory board (SAB) governance which are domiciled in countries belonging to an Islamic international standard-setter body have the highest disclosure levels. However, funds domiciled in countries with a central SAB and following common law disclose less Sharia-related information. These findings are important for the effectiveness of disclosure framework.     

The Relationship Between HR Capabilities and Quality of Patient Care: The Mediating Role of Proactive Work Behaviors

Based on theoretical frameworks of resource‐based theory, dynamic capabilities, and behavioral perspective on human resource management, we developed a multidimensional construct of human resource (HR) capabilities and tested its relationship with quality of patient care using a national sample of U.S. hospitals. The data on HR capabilities were collected from senior managers (421 individuals nested in 279 hospitals) representing both the administrative and clinical sides of the hospitals. The data on quality of patient care were gathered from two unique sources—patients of 207 hospitals who reported the data via the hospital Consumer Assessment of Healthcare Providers and Systems Survey, and 421 senior managers of 279 hospitals. Our analyses using structural equation modeling suggests that the positive relationship of HR capabilities with quality of patient care is mediated by proactive behaviors of health care workers. Implications of the study findings for research and practice are discussed. © 2016 Wiley Periodicals, Inc.     

老年癌症患者抑郁状况调查及其干预

调查影响老年癌症患者抑郁症的相关因素,研究干预措施对缓解老年癌症抑郁症的作用,提高老年癌症患者的生活质量。选取50名老年癌症病人作为研究对象,采用老年抑郁量表(GDS)对老年癌症病人进行调查,结果采用X2检验。结果为:50例老年癌症患者中有抑郁症状的患者24例,抑郁症发生率为48%。影响老年癌症患者发生抑郁的因素中,经济收入和持续性疼痛的差异有统计学意义。对12例老年癌症抑郁症患者进行疼痛干预,干预组抑郁症状缓解率显著高于常规组,差异具有统计学意义。老年癌症患者相对于一般老年人更容易发生抑郁症,影响老年癌症患者产生抑郁症的相关因素有经济收入和持续性疼痛,疼痛干预可有效缓解老年癌症患者抑郁症状。     

企业海关事务合规管理新视角

随着经济的全球化及贸易自由化的发展，国际社会在货物跨境贸易中越来越强调并要求简化和协调货物在国际贸易各项活动中所涉及的各种程序。为了给贸易发展创造良好的内外部环境，我国海关不断借鉴国外通关管理经验，创新便捷通关模式；近年来我国海关大力推广的通关无纸化模式旨在从原有的海关通关监管重点集中在口岸的实际通关时段，逐步转向对货物乃至企业的后续监管及核查，有效缓解通关口岸的时效压力。面对机遇与挑战，企业在充分运用海关便捷通关模式提高通关效益的同时，更应该进一步思考并探索运用先进的技术管理工具辅之以有效的内控流程加强内部海关事务合规管理，有效防范并规避通关隐患和风险。