The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Disclosure of reserve quantum in the extractive industries

We explore why some firms in the extractive industries disclose mineral reserve quantum in their annual reports and others do not. We propose that the firms' reserve disclosure policies are a function of the extent of information asymmetries, as well as information production, litigation and proprietary costs. More specifically, we propose that a firm's decisions to disclose reserves in the annual report are a function of the stage of the firm's operations, use of project financing, and the cost of measuring reserves. Empirical tests are confirmatory.     

Whistle-Blowing for Profit: An Ethical Analysis of the Federal False Claims Act

This paper focuses on the 1986 Amendments to the False Claims Act of 1863, which offers whistle-blowers financial rewards for disclosing fraud committed against the U.S. government. This law provides an opportunity to examine underlying assumptions about the morality of whistle-blowing and to consider the merits of increased reliance on whistle-blowing to protect the public interest. The law seems open to a number of moral objections, most notably that it exerts a morally corrupting influence on whistle-blowers. We answer these objections and argue that the law is not objectionable on these grounds. Since there are no compelling moral objections to the law, it is appropriate and acceptable to judge the law in terms of its economic costs and benefits. We assess the most salient of these and conclude that the benefits outweigh the costs. We suggest that a mechanism similar to the Act should be considered for protecting stockholders’ interests in the private sector. We conclude by making several proposals for improving the existing legislation. The authors' names are listed in alphabetical order. An earlier version of this paper was presented to the Society for Business Ethics August 2004.     

对我国高校实行党委领导下的校长负责制的解读

党委领导下的校长负责制是党和国家对高校多年管理体制发展经验的科学总结。从我国具体国情和政治学角度来解读,坚持这一领导体制对于巩固执政党地位和构建社会主义和谐社会有着重大意义。从管理学角度来解读,必须坚持与时俱进的创新精神,在实践操作中进一步完善和创新这一领导体制。     

汶川大地震后社会工作实务研究——以四川团省委的灾区社工为例

汶川大地震后社会工作的力量得到彰显与成长,四川团省委率先建立“12355李家杰珍惜生命心理热线社工服务队”,以承接灾区服务工作.灾区社会工作者如何实施具体实务,实施效果如何,面临的困境以及灾民是否接受这种全新的服务形式等,都是值得探究的问题,也是社会工作本土化过程中一笔宝贵的经验财富.     

开放经济下的货币政策独立性:一个理论框架——兼论货币区的“三元悖论”之解

美国次贷危机引发本轮全球性金融危机凸显了以美国为核心的金融资本主义模式和以美元为核心国际货币金融体系的制度性缺陷,改革现行以美元为核心的国际货币金融体系势在必行,建立货币区是较为现实的选择。但在现行货币政策框架下,货币区不可避免处于三元悖论困境。本文提出的贷款准备金政策框架模型能够解决货币区在保证其内在要求的资本自由流动和汇率稳定基本前提下,区内各个成员保持货币政策独立性问题。     

八十年代以来美国国际投资头寸的变化及原因分析

本文采用Granger检验证明了世界美元储备需求和对美国的直接投资需求是导致美国成为净债务国的原因 ,建立了美国经常项目差额、美元储备需求、直接投资流量与美国国际投资头寸净值之间的动态回归模型 ,并分析了美国国际投资头寸恶化的传导机制     

玉米临时储备粮收购政策引发的问题及建议--以吉林省德惠市玉米临储粮情况为例

玉米临时储备粮收购政策扭曲了市场价格,由于临储粮收购价高于市场价格,黑、吉、辽、内蒙古等四省区玉米积压严重。本文以实地调研为基础,建设性地提出以市场机制为前提,实行价补分开,增加农田水利建设等政策建议。