跨国公司的软权力源泉及局限

随着信息为基础的经济发展和跨国相互依赖的加强,软权力在跨国公司竞争中的作用日趋重要。本文介绍了软权力思想的来源和内涵,论述了跨国公司的三种软权力资源,分析了跨国公司软权力的局限性,最后对我国企业软权力建设进行了简要的总结和展望。     

无线局域网的现状及前景展望

无线局域网技术(包括IEEE802.11、蓝牙技术、HomeRF等)将是新世纪无线通信领域最有良好发展前景的重大技术之一。文中着重介绍了无线局域网标准的进展,IEEE802.11、蓝牙技术、HomeRF等几种主流标准的比较,分析了无线局域网技术、现状、局限与应用前景。     

A note on perceptions of auditors’ internal control report mandated by the PCAOB: Can reformatting the report enhance perceived value added?

The auditor’s report is a critical link in communicating financial data to users. Because of substantial audit costs incurred in integrated audits, the perceived value added by the auditor’s report becomes even more important. The auditor’s report prescribed by Auditing Standard No. 2 (and the new Auditing Standard No. 5) issued by the Public Company Accounting Oversight Board (PCAOB) includes a limitations paragraph. The SAS 58 audit report format that has been in use over 15 years does not contain a limitations paragraph. The SAS 58 report likely serves as a mental frame of reference (a referent report) for users evaluating other independent auditor’s report formats relating to assurance services, including the AS2 and AS5 reports. Whether inclusion of a limitations paragraph could adversely affect the users’ evaluation of the AS2 report is the focus of this study. In light of the publicity given to fraudulent financial reporting and other prevailing economic/environmental conditions, it is reasonable for users to expect that the auditor’s report provide a high degree of assurance regarding material fraud.We extend the [Foster, B. P., McClain, G., Shastri, T. (2005). A note on Pre-Sarbanes-Oxley Act users’ and auditors’ perceptions of a limitations paragraph in the auditor’s internal control report. Research in Accounting Regulations, 18, 195-217] study, by focusing on the AS2 report using data obtained about user perceptions from a field experiment conducted with MBA students. Results suggest that users perceive that an internal control report format without the limitations paragraph will enhance the readability and reliability of the report, and reduce the level of accommodation (additional information) required for decision making. Users perceive that the auditors’ exposure/liability is likely to remain substantially the same whether or not the report format includes a limitations paragraph. Also, users perceive that incorporating fraud wording would further enhance the readability and reliability dimensions of the internal control report format without the limitations paragraph. Taken collectively, the auditor’s report format with fraud wording, but without the limitations paragraph likely maximizes economic benefit accruing to users by minimizing their information risk. Policy-making bodies may find the results and approach taken in this study useful to evaluate report formats for assurance services.     

企业内部控制局限性研究——基于行为经济学决策理论视角

我国企业内部控制体系建设和有效实施的重要性已是监管部门、理论界和实务界的共识,但是,内部控制就组织目标的实现只能提供合理的保证,其客观存在着局限性.内控局限是有效内部控制的约束条件,这些约束条件包括:环境约束条件、心理约束条件和物质约束条件.因此可以从建设内、外部控制环境、克服不利于内控实施的心理因素、兼顾成本与效益、...     

国际贸易理论的演进逻辑:贸易动因、贸易结构和贸易结果

国际贸易理论历经古典贸易理论、新古典贸易理论、新贸易理论、新兴古典贸易理论和新新贸易理论五个阶段,主要回答三个基本问题:贸易动因、贸易结构和贸易结果。依据不同的假设,贸易理论对影响贸易的边界条件的解释各不相同,对贸易动因解释也不相同;贸易结构从行业间贸易、行业内贸易发展为企业间贸易,国际贸易正在向全球化下的企业分工演变;贸易结果是国际贸易得以持续展开的效果,生产力提升是最终的结果。基于三个基本问题,比较各种国际贸易理论,揭示各种国际贸易理论的局限性,并做出评价。     

现行财务报告的局限性及其改革

财务报告从诞生到今天,已经有70年的历史。自21世纪,随着科学技术的飞速发展,电子技术突飞猛进,财务报告日益成为连接金融信息提供商,接受者,监管机构和审计师之间的纽带。然而,传统的财务报告逐渐显示出了其局限性,无法满足财务报告使用者的需求。本文从财务报告的发展历程入手,阐述社会经济的发展决定财务报告的发展变化。也就是说,社会经济的发展是财务报告发展的根本动力。接着,文章通过分析现行财务报告存在的缺陷,以及造成的重大事项,论述改进现行财务报告的重要意义。然后,文章详细指出了我国现行财务报告存在的种种局限性：财务报告的内容不够完整,财务报告的信息披露方式不够完善等。据此,文章进一步对现行财务报告在信息的披露内容、披露模式等方面提出了具体的改进建议。     

论林纾翻译的社会影响

林纾作为近代文学家,也在翻译方面做出了巨大贡献,其翻译风格和思想也对当时的社会和后世产生了深远影响。一个甚至连外文都没掌握的半路出家的翻译者,却给国人带来了新思想、新的社会观念和文学创作观念,在中国翻译界树立了不朽的丰碑。本文从林纾的生平、其译作对翻译界的积极影响、其译作对当时中国社会的积极影响和消极影响、其译作的技巧局限性和思想局限性等方面来浅谈林纾翻译的社会影响。     

“再审改判无罪”赔偿条款的立法局限与解释方案

根据大量再审改判案件的类型化梳理,法院经常会在再审或二审改判后超期羁押的四类案件中做出完全相反的赔偿决定,致使其中一部分受害人得不到任何救济。同样是在出现超期羁押的情形下,“再审改判无罪”赔偿条款仅支持改判结果为无罪的人之赔偿请求,却否定了改判结果为轻罪轻刑的人之赔偿请求,因此无法通过基于平等权的立法审查,存在明显的立法局限。在短期无法实现立法或修法的情况下,首先必须矫正或排除违法赔偿原则、过错赔偿原则和法定赔偿原则的不当适用,解除该赔偿条款在司法适用中的桎梏;其次可以通过概念扩大解释和体系补正解释两种方案,为所有再审改判超期羁押案件提供平等救济。     

“三奖一补”政策对缓解财政困难效用的思考——以贵州省贫困县乡为例

中央财政2005年开始实施的“三奖一补”政策,不仅是中央财政加大对县乡财力支持力度的有效方式,更是一种政策导向、一种激励约束机制,体现了党和国家对基层财政困难的关怀,对于巩固基层政权,提高执政能力,促进经济社会的发展,构筑和谐社会,都有重大的意义。该政策从实施到现在已有4年时间,从总体上看,“三奖一补”政策对全国缓解贫困县乡财政困难的成效是显著的,但对于缓解贵州山区贫困县乡财政困难的效用还存在一定的局限性。     

Integrating Consumer Rights into Copyright Law: From a European Perspective

Until recently consumers and consumer-interests have been virtually absent not only from the rules of copyright but also from copyright’s discourse. This has been so even though the combination of an expansion of copyright and a devaluation of the internal balancing mechanisms raise concern from a consumer perspective. There would, therefore, seem to be a need to incorporate a consumer perspective into copyright analysis. To integrate consumer interests in copyright law, this study recommends action aimed at two levels. On the general level it is suggested to rebalance copyright in order to recognize the interests of users on the same level as right holders. On the concrete level it is suggested to change the limitations found in copyright to ease access to reuse elements of previous works. It is also proposed to reinforce the rule on private copying and to consider measures to secure access to basic information.