日本征信市场的特点及启示

目前,我国征信业采取的是以市场化为主的发展模式,这与日本的征信发展模式在很大程度上有相似之处。分析日本征信市场发展的特点,认为我国应加快征信法律法规建设,鼓励发展市场化运作的民营征信机构,激活金融机构对于征信业的潜在需求,发挥行业协会的自律与带动作用等,以促进我国征信行业健康发展。     

论信息时代个人信息权的私法规制

信息时代个人信息侵权行为迅速增加,影响个人生活安宁,损害个人人格尊严,影响社会安定和国家安全。立法者应当通过法律配置,在不侵犯信息主体人格尊严的前提下,促进信息资源的合理、畅通的流动,以合理回应信息社会的需求。虽然个人信息也承载着公共利益和公共安全,但其主要还是一种私益,只有对个人信息提供充分的私权保护,才有利于从根本上保护公共利益。个人信息权的私法规制通过人格权法、侵权责任法、合同法完成。通过人格权法确认个人信息权,侵权责任法和合同法保护个人信息权,有利于保护个人权利,同时促进信息的共享与自由流通,推进电子商务和电子政务的良性发展,并树立良好的国际形象,促进国际贸易的发展。     

Bad news does not always travel fast: evidence from Chapter 11 bankruptcy filings

This paper examines the stock price performances of 275 non‐financial, non‐utility U.S. industrial firms that continue trading on the main exchanges after filing for Chapter 11 bankruptcy between 1 October 1979 and 17 October 2005. This paper identifies a negative and statistically significant post‐bankruptcy drift that lasts for at least 6 months. This finding adds to the literature showing that the market is unable to process bad public news events in a timely manner. Further analysis suggests that the theoretical model proposed by Hong and Stein (1999) can be used to help explain this market‐pricing anomaly.     

Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. versus China

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice & Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business Ethics; Journal of Accountancy; and The CPA Journal. Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding. Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others. Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems.     

The Effect of Friendly Persuasion and Gender on Tax Comliance Behavior

Friendly persuasion, in contrast to deterrent measures like tax audits and penalties on underreported taxes, is a positive and possibly a cost effective method of increasing taxpayer compliance. However, prior studies have failed to show that friendly persuasion has a significant impact on compliance (Blumenthal et al., 2001; McGraw and Scholz, 1991). In our study, in contrast to prior studies, we examine the impact of generating and reading reasons supporting compliance as friendly persuasion on individuals' income reporting behavior as well as control for gender effects. Specifically, we predict an interaction effect between friendly persuasion and gender on compliance behavior. We carried out a 2 (friendly persuasion and control) × 2 (men and women) full factorial experiment, where participants earned $30 by completing two questionnaires. Participants in the friendly persuasion group were required first to generate and second to read a list of reasons why they should comply fully. Afterwards, participants in both groups were asked to report the income they earned and pay tax on the reported income. The results show a significant main effect for gender as well as a significant interaction effect between gender and friendly persuasion on income reported. Women in the friendly persuasion group reported significantly higher income compared to men in that group. Other comparisons were not significant. Policy implications for increasing taxpayers' ethics and compliance are highlighted.     

Antecedents and Consequences of Cronyism in Organizations

In this paper we discuss cronyism that exists between superiors and subordinates. Cronyism is defined as favoritism shown by the superior to his or her subordinate based on their relationship, rather than the latter's capability or qualification, in exchange for the latter's personal loyalty. We argue that two cultural antecedents, namely particularism and paternalism, give rise to strong ingroup bias and unreserved personal loyalty, which in turn lead to cronyism. We examine the consequences of cronyism at the individual level with respect to job satisfaction, organizational commitment, and ingratiation. We also discuss how cronyism affects performance, morale, and inertia at the organizational level. Cronyism can be observed in all cultures; however, its manifestation is likely to vary from one culture to another.     

改革公务员工资的理论分析

当前公务员工资制度存在着名义工资低而实际工资高,行业差距、部门差距及地区差距大等一系列问题.公务员的工资支出是对政府提供行政管理这一公共产品的成本补偿支出,属于购买性支出和非生产性支出.根据数据分析,诸多福利支出、津贴支出增大是导致行政管理支出增大的原因.因此,应加快政府工资体制改革,清理部门津贴、补贴;将制度内工资和制度外收入合并,纳入预算管理,推行部门预算;加快配套实施条例的推行,使公务员工资范围和标准进一步细化.     

The Ethical Dimensions of Decision Processes of Employees

The influence of stakeholders, organisational commitment, personal values, goals of the organisation and socio-demographic characteristics of individuals on the ethical dimension of behavioural intentions of employees in various organisations are investigated. The research results show that employees working for the public sector or in educational institutions take more ethical aspects into account than employees working in the "private" sector. The influence of stakeholders and organisational commitment do not significantly affect the ethical behaviour of employees, and only some personal values and goals of the organisation have a significant influence on ethical behaviour. The most significant explanatory factor of ethical decision making seems to be what may be called "stage in the career of the employee": "ethical" employees can be described as young, with a relatively low income, limited work experience and a low level of responsibility in the company.     

个人住房贷款的风险与防范

近年来,商业银行把个人住房贷款看作是优质贷款品种,因此一直大力发展该项业务。但是,根据国际经验,个人住房贷款的风险暴露期通常为3-8年,中国个人住房贷款可能刚开始进入到风险暴露期。因此正确认识并努力防范当前个人住房贷款业务存在的风险尤为重要。本文深入分析了个人住房贷款的风险,如假按揭风险、信用风险、流动性风险等五种风险,并提出了防范风险的对策。     

项目驱动法运用于《个人理财》课程教学探析

高校《个人理财》课程旨在培养学生能够综合运用理财知识对处于经济社会中的个人和家庭进行理财规划的能力。因此,不仅要向学生传授个人理财的知识与技巧,更要培养他们的实际应用能力。本文针对高校《个人理财》课程的教学特点,通过项目驱动教学法在课程教学中的运用,提出教师可以在实现教育目标方面,提高学生自主学习方面,以及提高学生关键能力方面,给予学生有针对性地培养与指导。