Management Going‐concern Disclosures: Impact of Corporate Governance and Auditor Reputation

The UK regulatory requirements relating to going‐concern disclosures require directors to report on the going‐concern status of their firms. Such directors have incentives not to report fairly in the case of financially‐distressed firms. We expect effective corporate governance mechanisms will encourage directors to report more truthfully in such situations. This paper tests this proposition explicitly using a large sample of going‐concern cases over the period 1994–2000. We find that whereas auditors' going‐concern opinions predict the subsequent resolution of going‐concern uncertainties directors' going‐concern statements convey arbitrary and unhelpful messages to users. However, robust corporate governance structures and high auditor reputation constrain directors to be more truthful in their going‐concern disclosures, bringing these more into line with the more credible auditor opinions.     

上市公司非标准审计意见市场反应的差异性研究

文章以我国证券市场2005年和2006年获得非标准审计意见的上市公司为样本,运用事件研究法和多元回归分析模型,分年度考察了不同类型非标准审计意见的市场反应的差异.研究发现:我国证券市场能够识别持续经营审计意见和非持续经营审计意见之间的差异,但不能识别带强调事项段无保留意见和保留意见、无法表示意见之间的差异;2005年和2006年不同类型非标准审计意见的市场反应存在显著差异.     

云计算隐私保护法律的管辖权研究

云计算带来了个人数据经常性的跨境传输,给传统隐私保护法律的管辖权提出了空前的挑战。传统隐私法律管辖权主要遵循"属人"、"属地"以及"设备所在地"原则,而云计算给"属人"、"属地"、"设备所在地"原则的使用都带来了困惑,也不能很好地解决"二次传输"的问题。应根据云计算的特点设计新的隐私保护法律管辖权理论,以"属人"原则为主,改限制存储地点为限制向第三方披露,采取加密方式保护云计算中的个人数据。     

基于灰色模型的农村居民收入差异分析 ———以四川省为例

基于目前四川省农村居民收入差异研究欠缺的现状,通过对四川统计年鉴（2001～2010年）农村 居民数据处理,首先采用泰尔指数,得出四川现有的五大经济区域农村居民收入区域间差异呈缩小趋势, 并运用灰色关联度得出2000～2009年影响区域差异的主要因素有耕地面积、经济作物耕种量、非农活动人 口比例、机械总动力等。然后,改进传统灰色预测方法,结合四川省2008年的特殊情况,采用等时距和不 等时距灰色预测相结合的方式,分析出2010～2014年收入区域差异将逐渐缩小,并计算出各因素和区域差 异的灰色关联度。最后,将预测的关联度同2000～2009年的关联度比较,表明在力度相当的政策措施下, 非农活动人口比例、机械总动力和乡镇企业经营收入对农村居民收入差异的影响力将逐渐增强,而耕地面 积和种植结构的影响力有所减弱。     

Attitudes toward employee and employer rights in the workplace

A large sample (N=692) of undergraduate business majors were surveyed in order to assess their attitudes toward 54 different employer activities that might impact on employee rights in the workplace. Demographic and lifestyle measures as well as one personality variable, authoritarianism, were also included in the survey. A factor analysis on attitudes toward employer activities revealed three distinct factors, which we labeled private, polydrug (i.e., polygraphs and drug tests), and normative activities. Mean levels of agreement with employer actions were highest for normative and lowest for private activities, with polydrug activities falling in between. All mean differences were highly significant. Authoritarianism proved to be the strongest predictor of attitudes toward both private and polydrug activities.     

Sustainable development: The effects of environmental policy disclosure in advertising

Sustainable development is a key issue for society. Beside corporate's efforts, consumers should have responsibilities for environmental protection and consider sustainable coexistences between future generations and natural ecosystems. In this study, a 4 × 2 factorial between‐subject experiment is adopted to develop eight environmental policy disclosure scenarios based on different environmental advertising claims (product orientation, process orientation, image orientation, and environmental fact) and eco‐labels (available/unavailable) to explore the effect of consumer attitudes and behaviors. This study's results show that environmental advertising claims have significant effects on consumers' attitudes. The product, process, and image orientation advertising, along with advertising with eco‐labels, can induce more positive attitudes and stronger purchase intentions. Individuals with greater environmental concerns have a significant positive attitude toward environmental advertising. Consumer attitudes toward environmental advertising also have positive effects on purchase intentions and sustainable consumption behaviors. Finally, this study offers useful findings, practical implications, and insights.     

Integrating Behavioural and Branding Perspectives to Maximize Green Brand Equity: A Holistic Approach

The aim of this study is to expand the existing understanding of green consumers' behaviour by proposing and testing an integrated conceptual model that explores the influence of consumers' personal concerns for the environment and general attitudes towards green products on brand‐related knowledge structures (image and associations) and relationship preferences (trust and brand equity) for green brands. A questionnaire‐based survey method was used to collect data using convenience sampling. One hundred and ninety‐nine usable responses were obtained. A structural equation modelling procedure was used to test the proposed hypotheses. The results confirmed that a positive relationship exists between consumer concern for environmental values and general attitudes towards green products. Both these constructs influence consumers' knowledge structure of a green brand (image and associations). Furthermore, a strong relationship exists between consumers' knowledge structure (image and associations) and their relational preference (trust and brand equity) with green brands. These findings are important for business strategy formulation by providing empirical support for the idea that a firm should invest its resources not only to project its environmentally friendly brands but also to build consumers' concern for environmental values and their attitude towards green products. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment     

欧美金融隐私权法律保护制度比较探析

在金融隐私权保护立法方面,美国有着深邃的判例渊源和全面的行业立法,其采取的是分行业保护模式,而欧盟的保护范围较广,采取的是综合性保护模式。虽然有关金融隐私权保护的质疑和讨论在这些国家和地区仍然存在,他们以深邃的法哲学思想为基础,以成熟的判例为支撑,已形成了比较完备的金融隐私权保护法律制度,这对我国构建金融隐私权保护制度具有极大的借鉴意义。     

RFID–Tracks It,Tracks You

ABSTRACT

In an effort to improve business efficiencies and the bottom line, many industries are fast adopting Radio Frequency Identification (RFID) technology. Tagging and tracking of items from entry into the supply chain through consumer purchase has already begun. The U.S. Department of Defense and Wal-Mart are two major organizations spearheading the implementation of RFID. This paper provides insight and understanding concerning RFID technology, its benefits, obstacles to implementation, and its applications.     

立法与监管:网络隐私权行政法保护的进路选择

信息化时代的来临,导致个人信息泄露、侵犯个人隐私权等问题日益严峻,民法、刑法均通过具体条款予以规制,然而作为网络隐私权保护的重要阵地的行政法体系却不够完善,网络隐私权行政立法呈现出分散与冲突的现状,而其行政监管的无序与执行乏力等问题更使得行政法保护陷入困境之中。有鉴于此,宜从行政立法与行政监管角度来分析我国网络隐私权行政法保护体系的完善路径,结合依法行政、比例原则、程序正当和救济原则等行政法基本原则,形成行政统一立法与专责行政监管机构监管两个层面的行政法保护体系,以期实现网络隐私权行政法保护的良法善治。