双重股权制度中的“日落条款”

为实现创新型国家发展战略,适应金融市场的新变化,推动新经济发展,中国允许双重股权架构公司在科创板上市。在双重股权结构公司中存在管理层固化与内部人控制损害外部投资者利益的问题,因而协调创始股东与外部投资者利益关系,化解控制股东与中小股东矛盾,维护中小投资者合法权益非常重要。相较于其他规则,“日落条款”既能够形成合理激励机制,又能够有效约束创始股东或公司实际控制人,限制其不良行为,并在此基础上构建适当的控制权移转机制。为充分发挥“日落条款”的功能,中国应当修改现有规则,确立“日落条款”惩罚性条款地位,明确股东资格,删除“控制权变更”事项,增加诚信义务“日落条款”,明晰主动稀释与被动稀释,构建“日落条款”审查机制。     

江苏省核医学科关于新型冠状病毒肺炎疫情防控工作的意见和建议

新型冠状病毒感染的暴发已成为全球最具挑战性的公共卫生突发事件。在我国新型冠状病毒感染的肺炎被纳入传染病防治法规定的乙类传染病,采取甲类传染病管理。核医学科作为多个临床科室的“桥梁”,在实验室检查、临床影像检查及核素治疗中扮演重要角色,是科学防控的关键部门。为切实做好疫情防控工作,保证医疗质量和医疗安全,现根据核医学学科特点和性质及新型冠状病毒肺炎流行病学和传播特点,制定江苏省核医学科防控意见和建议。     

太湖流域的治水传统与水生态文明的承传

通过对太湖地区传统水利生态的一些基本规律的认识,诸如太湖与三江一体化,活水周流等,分析了水生态文明结构的长期稳定性,及其水文生态结构的长期承传性。新时代下基本生态水文结构所形成的水环境问题,仍可以从古代的水利生态结构中寻求解决之路。许多现代水利工程所产生的问题,仍可以从古代的经验中得到解决。水污染的解决,景观水面的增加,古代的活水周流经验可以直接应用。传统文人所重视的水文景观,需要在现代社会承传并推广。     

浅谈集团公司的财务集中控制

近年来,随着市场竞争的加剧以及经济全球化的趋势,企业集团在财务上越来越趋向于集权管理。对下属公司在经营上适当分权的同时,财务上实行集中控制,对于保持及提升集团的核心竞争力,减少企业风险是必要的。财务集中控制通过一系列激励措施与约束手段,达到企业财务价值最大化的目标。因此,它在企业财务管理体系中处于核心地位。文章在对一些企业集团成功施行财务集中控制的调研基础上,提出了通过完善企业集团组织机构,对子公司进行授权控制,实行财务总监委派制,统一财务管理制度,全面预算管理,充分利用互联网技术,完善子公司的考核指标体     

论准备海外上市公司的内部控制建设

本文主要探讨准备在海外上市的中国企业要加入到国际市场的竞争中,应该如何按照国际上通行的内部控制标准来建立内部控制体系。以COSO报告作为内控标准来分析我国现阶段企业内控管理的基本状况,并进一步就国内企业应如何按照国际上通行的内部控制标准来建立完善而有效的内部控制体系提出了一些应对措施和建议。     

Navigating the migration industry: migrants moving through an African-European web of facilitation/control

ABSTRACT

This paper approaches the African-European migration industry as a complex web of relations in which different actors liaise, objectives oppose each other, and roles overlap. Starting from this notion, the question emerges: How do migrants navigate this fuzzy web of migration facilitation/control? To answer this question, this paper uses a ‘trajectory ethnography’ that follows the im/mobility processes of migrants from West – and Central Africa to, and inside, Europe. In so doing, it particularly focuses on two practices that are related to the concept of social navigation. First, it concerns débrouillardise, a term that points to the power of improvisation, creativity and hustling. Second, it regards social negotiation, a term referring to the process of how migrants ‘massage’ their relations with important actors in the field. The findings stress the relational dimension of the migration industry in the sense that the functioning of one actor depends so much on the intentions and efforts of others. I conclude that we could enhance our knowledge on migration industries with studies that constantly shift between the perspective of the migrant, the social network, the facilitator and controller. Such a dynamic approach unpacks further the multiple efforts that produce migrant im/mobility.     

CUSUM Control Charts for Multivariate Poisson Distribution

A cumulative sum control chart for multivariate Poisson distribution (MP-CUSUM) is proposed. The MP-CUSUM chart is constructed based on log-likelihood ratios with in-control parameters, Θ₀, and shifts to be detected quickly, Θ₁. The average run length (ARL) values are obtained using a Markov Chain-based method. Numerical experiments show that the MP-CUSUM chart is effective in detecting parameter shifts in terms of ARL. The MP-CUSUM chart with smaller Θ₁ is more sensitive than that with greater Θ₁ to smaller shifts, but more insensitive to greater shifts. A comparison shows that the proposed MP-CUSUM chart outperforms an existing MP chart.     

The Cat and the Cloud: ACT for LGBT Locus of Control,Responsibility, and Acceptance

Advocating acceptance, committed action, and value-guided behavior over experiential avoidance, Acceptance and Commitment Therapy (ACT) may aid lesbian, gay, bisexual and transgender (LGBT) clients affected by hetero/homonormative social pressure. By conceptualizing LGBT paradigms of internal/external control/responsibility (IC-IR; EC-IR; IC-ER; EC-IR), ACT may be adapted to a myriad of multicultural worldviews. This article presents locus of acceptance as the attributed worth of internal/external cues perceived necessary by the client to achieve self-acceptance. Recognizing visibility and isolation as recurrent LGBT issues, locus of acceptances balances identity as individual (internal acceptance) with identity as community (external acceptance).     

Sociology and the European Court of Human Rights

This article offers a sociological analysis of the jurisprudence of the European Court of Human Rights (ECtHR). Adopting a sociological jurisprudence approach, the article aims to demonstrate the unique and valuable contribution that sociology can make to understanding key aspects of international human rights law. Whilst the article seeks to develop an agenda for critical sociological research on human rights law, it also aims to persuade those charged with the supervision of human rights of the value of sociological analysis. To achieve this, the article focuses on three separate but inter‐related aspects of ECtHR jurisprudence: first, it considers the ECtHR's approach to consensus in its adjudication of human rights complaints; second, it examines the social control implications of the ECtHR's decisions and judgments; and third, it assesses how conceptualizations of social identity are often foundational to the ECtHR's reasoning.     

Romantic Relationships and Criminal Desistance: Pathways and Processes

In dominant theories of criminal desistance, marital relationship formation is understood to be a key “turning point” away from deviant behavior. Empirical studies supporting this claim have largely focused on the positive role of marriage in men's desistance from crime, and relatively few studies have examined the role that nonmarital relationships may play in desistance. Drawing on 138 longitudinal in‐depth interviews with 22 men and women reentering society from prison, this article extends the scope of desistance research by additionally considering the significance of more fleeting and fluid relationships, and the diverse processes through which romantic relationships of all sorts are linked with criminal behaviors. We present an empirically based typology detailing six processes, grouped within three conceptual categories, through which romantic relationships had their effects. These pathways include material circumstances, social bonds and interactions, and emotional supports and stressors. We also consider gender differences in these processes. While more tenuous bonds to marginally conventional partners would seem to exert little effect, as one of the few relationships and social roles available to many former prisoners, we found that they wielded important influence, if not always in a positive direction.