The Myth of the Computer Hacker

The seriousness of computer hacking is not exaggerated, it is far worse than that. The computer hacker has attained the status of myth; society associates all computer crime with a mythical perpetrator that bears no resemblance to reality. This paper will argue that in the early stages of the myth the computer hacker was regarded as a highly skilled but mentally disturbed youth who has an unhealthy association with computers. The new reality of electronic commerce resulted in pressures that culminated in the computer hacker becoming regarded as a dangerous criminal. A thorough analysis of the statistics will demonstrate that the majority of computer intruders are neither dangerous nor highly skilled, and thus nothing like the mythical hacker.     

对戊午科场案的考察

按照清代制度,科举戒律森严。但因其为进身之阶,还是有很多人铤而走险。咸丰初年,条子关节之风已经盛行,大庭广众之中不以为讳。咸丰帝决心整顿,结果是上相弃市,士人满狱,震惊朝野,影响深远。有人认为此案系载垣等公报私仇,实际上完全由咸丰帝决断。     

Challenging Stereotypes Surrounding Disability and Promoting Anti‐oppressive Practice: Some Reflections on Teaching Social Work Students in Northern Ireland

Relatively high levels of dependency on disability benefits in Northern Ireland has led to widespread assumptions within this society that fraud and abuse are rife within the social security system. Consequently, many of those in receipt of disability benefits are stereotyped as dishonest, malingerers and scroungers. This stereotyping is damaging to all disabled people and undermines the security that the welfare system is supposed to provide. Social workers are obliged to work within an anti‐oppressive framework, addressing issues of oppression and discrimination. It is therefore imperative that strategies and techniques, which raise their awareness of these issues, are developed. This article describes a teaching strategy that was introduced in the first year of a social work degree programme, to enable students to recognise and reflect upon cultural stereotypes, and comments on its effectiveness.     

机构投资者持股与上市公司违规行为的实证研究

本文采用部分可观测的Bivariate Probit估计方法,对2001年至2009年中国1729家上市公司进行回归检验,发现机构投资者持股比例降低了公司违规行为倾向,同时增加了公司违规行为被稽查的可能性。该结论在控制了机构投资者变量内生性的因素后仍旧稳健。进一步研究表明,相比公司经营违规,机构投资者对信息披露违规倾向的影响更强。另外,相比证券机构投资者,养老保险基金、社保基金、企业年金持股的公司中违规公司比例更低。除此以外,机构投资者对公司违规的抑制与检举作用并不受其它公司治理变量的影响。本文的研究表明中国机构投资者在预防与打击上市公司违规行为方面发挥了重要的作用,并且也为上市公司与监管部门提供了治理和防范企业违规的线索。     

考试舞弊现象成因及对策分析

舞弊是考试活动中的痼疾,同时也是一种独特的社会现象。考试制度作为一种次级社会制度,是执行考试这一社会活动的主体并承担着由此产生的社会关系。研究考试舞弊成因、危害和解决措施,应从考试制度与人、社会的关系中加以把握。     

“Control frauds” as financial super-predators: How “pathogens” make financial markets inefficient

White-collar criminology scholarship shows that “control frauds” (frauds led by the CEO) use accounting fraud to deceive (or suborn) sophisticated financial market participants. Large control frauds cause greater financial losses than all other forms of property crimes combined. Weak regulation, supervision and ethics produce epidemics of control fraud that cause systemic economic damage. As with the natural world, these financial super-predators act like pathogens that take over a firm and act as a “vector” to cause ever greater damage. Control fraud theory poses a major challenge to the efficient markets hypothesis and the resulting praxis that devalues financial regulation.     

财务舞弊、家族控制与上市公司高管更替

文章选取2004年至2011年家族上市公司为初始样本,以外聘职业经理CEO为基准,比较分析公司财务舞弊发生后家族CEO更换情况,检验家族CEO更换是否具有明显的壕沟效应,力图找到影响我国家族上市公司财务舞弊事件频发的深层原因。研究发现,上市公司家族CEO舞弊后更换比例显著高于职业经理CEO;并且,我国家族公司也没有采用为保留家族CEO而更换公司CFO的"替罪羊策略"。文章进一步研究发现,我国家族上市公司多数家族CEO兼任董事长,两职兼任的家族CEO在财务舞弊后的更换比例又显著高于其他类型的CEO。这表明在牢固掌控公司控制权的前提下,舞弊后更换家族CEO实际上是我国家族公司应对外界监管和市场压力的权宜之计,是另类"替罪羊策略"的表现。文章最后指出控制权过于集中是造成家族企业财务舞弊盛行的根本原因,并提出了解决问题的建议。     

公司治理、声誉机制和上市公司违法违规行为分析

本文首先通过建模分析了公司治理结构在约束上市公司违法违规行为中的作用,然后以我国上市公司在2001-2002年间受处罚事件为样本,用Logit模型检验了公司治理和声誉机制对上市公司违法违规行为的约束作用,发现公司第一大股东集中持股有利于约束违法违规行为,但是声誉机制的作用甚微。此外,以CROA为代表的公司业绩指标与上市公司违法违规概率之间存在显著负相关关系。     

现代公司治理结构与会计舞弊关系的实证研究

本文以我国证券交易所成立至2003年12月31日期间被证监会公开查处的财务报告舞弊的上市公司为样本,比较全面地选取了分别代表公司治理结构中董事会特征、监事会特征、经理层特征、股权结构等方面的14个指标对公司治理结构与会计舞弊之间的关系进行了实证研究。研究结果发现内部人控制度、国家股比例、股权制衡度与财务报告舞弊显著正相关,法人股比例、股权集中度、高级管理层持股比例与财务报告舞弊显著负相关。     

保险诈骗罪比较研究

保险诈骗从普通诈骗罪中分离出来是必要的,中国刑法对保险诈骗罪采用结果犯的模式是合理的.但以行为犯罪的方式设置这种犯罪并不可靠.与其他国家相比,中国刑法应增设保险诈骗罪的目的性要件.中国刑法对保险诈骗罪的刑事干预强度较大,这是符合中国国情和刑法理论的.