企业信息安全法律治理

企业信息安全法律治理可有效保障国家网络与信息安全，捍卫个人权益，促进产业在"安全"中得以"发展"。我国相关立法中规定的企业安全保护义务多为静态性、措施性的管理性义务，不足以防御多变的安全风险；企业安全法规遵从激励机制缺失，合规动力不足；企业信息安全文化的普及力度欠缺。解决以上难题，应基于"法律治理"思维，将"法人治理"定位为企业信息安全法律治理的重心。在制度设计层面，适当借鉴美国企业信息安全法律治理在立法监管与企业自治中的有益经验，以信息安全法律治理的基本原则为指引，充分发挥立法激励作用，鼓励所有企业建立强制与自愿相结合的信息安全"法人治理"结构，对企业董事、高官人员的信息安全义务之履行予以充分重视，增强企业信息安全文化建设，凸显安全文化的价值。     

Uneasy passages between neoliberalism and feminism: Social inclusion and financialization in Israel's empowerment microfinance

This article focuses on feminist non‐governmental organizations advocating for economic empowerment of women (EEW) through microfinance, using Israel as a case study. Through fieldwork, interviews and documents, we investigate the institutional practices, cultural discourses and struggles that EEWs develop in order to expose the particular ways in which feminist organizations interact with the world of finance and state institutions. Our analysis points to the complex power dynamics of mediation, suggesting that there are ‘uneasy passages' between neoliberalism and feminism, ones that help re‐signify the meaning of financial discourses while re‐politicizing women's social and economic exclusions. Simultaneously, however, this relation induces a series of compromises, whereby EEWs adopt neoliberal modes of governance. Rejecting the notion that contemporary feminism has simply been co‐opted by neoliberalism or the perception of EEW microfinance as a mere expansion of neoliberal rationalities, we reveal new sites and ways in which feminism both colludes and collides with neoliberalism.     

When the main job tasks are perceived to be ‘irrelevant’ in the workplace: the internal uselessness of corporate social responsibility work in Japan

ABSTRACT

Despite a symbolic shift toward ‘emotional taint’ in dirty work literature, the role of the workplace has not been studied in relation to socially admired professions, such as corporate social responsibility (CSR) work. This article carries out an in-depth, critical examination of CSR as an emotionally tainted occupation in Japan. Its findings, substantiated by an analysis of 34 CSR workers’ rhetoric, help conceptualise ‘internal uselessness’. This emerges when workers feel their organisations publicly foster an image of their work that is decoupled from its internal reality, assigning them chief tasks they consider irrelevant. This leads to negative consequences that damage their workplace social relationships, professional aspirations and emotional well-being. The findings ultimately show that these CSR workers in Japan attempt to counterbalance internal uselessness through a social quest with peers outside their workplace, but also manage their emotions by rationalising their job status as inescapable, influenced by situated commitment norms.     

Labour and international accounting standards: A question of social justice

As the international guardian of social justice, the ILO is witnessing a global revolution in accounting, which has culminated in international accounting standards (IAS-IFRS). Previously, accounting measured the economy in relation to the capacities and responsibilities of workers and their employers. Today, the exact opposite is the case: the IAS-IFRS no longer measure work and enterprises, referring instead to the abstract concept of a cybernetic entity capable of constant restructuring, at the cost of unprecedented inequality. The author points to the incoherence of this system and to the need to restore the full carrying value of labour.     

煤炭上市公司资本结构与公司成长性研究

文章以沪深两市2015-2018年的煤炭上市企业数据为研究样本，研究煤炭企业资本结构和成长性之间的关系，采用因子分析法和线性回归的方法，从盈利能力，短期偿债能力，资产营运水平，发展能力四个方面反映企业成长性，最终得出盈利能力，短期偿债能力和资产营运水平和企业成长性之间存在着负相关的关系，这对促进煤炭企业构建合理资本结构，降低企业财务风险，保证企业经营目标有着实际意义。     

Effective tax rates and firm size in Ethiopia

The literature on Effective Tax Rates (ETRs) focuses on high‐ and middle‐income countries, but there is very little evidence on low‐income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design. We calculate ETRs in line with the literature in this field, using profit tax at the numerator and gross profit at the denominator. We then analyse ETRs not only using panel data, focusing particularly on their relation to firm size, but also including other explanatory variables. Our main result is that, despite a proportional tax rate, small firms face a higher effective tax burden than larger firms, while middle‐sized firms face the lowest burden of all. We highlight that tax systems can have practical implications that differ largely from their policy design, due to compliance costs and imperfect enforcement. Measures to reduce compliance costs for small firms are particularly recommended.     

中国员工企业伦理态度调查及分析

随着中国市场经济的发展,各种企业丑闻的频发引起业界广泛关注,公司治理越来越受到重视。已有的研究表明,员工企业伦理态度关乎员工承诺度和企业竞争力。本文依据个人层次研究理论,采用实证分析方法,选择国内6家企业的员工为调研对象,沿用国外企业伦理个体层次研究中广泛使用的量表"Attitude Towards Business Ethics Questionnaire"(ATBEQ)即企业伦理态度量表,考察当代中国企业员工对企业伦理态度的看法;另外,也分析了不同的工作年限,性别,学历,户口等因素下的企业员工伦理态度差异。调查结果显示:中国员工的企业伦理观存在困惑;大部分中国员工有企业利益相关者意识;教育对企业员工伦理态度存在显著影响。     

Corporate Quotas and Symbolic Politics in Advanced Democracies

ABSTRACT

This article identifies trends in the adoption and implementation of quotas for corporate boards, an underresearched topic in political science. Corporate quotas—like legislative quotas—constitute the “fast track” to gender equality but appear more commonly in advanced democracies. These corporate quotas fall into three categories: laws covering all companies; laws covering state-owned companies only; and nonbinding (voluntary) measures in corporate governance codes. Despite on-paper differences, these corporate quotas are largely toothless. First generation corporate quotas, like first generation legislative quotas, operate symbolically. By raising the specter of stringent legislation in the long run, corporate quotas induce firms into voluntary compliance in the short run.     

Responsibility,planning and risk management: moralizing everyday finance through financial education

The individualization, privatization and marketization of risk management represent a fundamental dimension of the financialization of everyday life. As individuals are required to engage with financial products and services as the main way of protecting themselves from risks and uncertainties, their economic welfare and security are construed as depending largely on their own financial decisions. Within this setting, the concept of financial literacy and accompanying practices of financial education have emerged as a prominent institutional field handling the formulation and communication of the attributes and dispositions that arguably constitute the proper financial actor. This article analyzes financial education programmes currently conducted by state agencies in Israel, examining the notions and principles they articulate when defining and explaining proper financial conduct. The study indicates that moral themes and categories occupy a salient place in the formulation of the character traits that constitute the desired literate financial actor. Notions of individual responsibility, planning ahead and rational risk management are presented not merely as instrumental resources, but as moral imperatives. Through these notions, the programmes moralize a broad array of everyday practices of personal finance such as saving, investing, borrowing and budget management, thereby connecting the sphere of financial matters to the domain of moral virtues. Offering a representation of particular modes of financial conduct as constitutive components of morally virtuous personhood, these practices imbue the financial field as a whole, especially its current generalized logic of individualized and marketized risk management, with moral meanings, hence contributing to the normalization and depoliticization of the financialization of everyday life.     

Museums and mining technologies

This article has a twofold purpose, first to explore how the founding of museums helps the mining industry to create a new way to look at what becomes natural in landscapes that are intervened by mining operations, and second to analyze how this new way of looking at the landscape ignites a process of recontextualization having a material impact on the territories. As part of this discussion, this article reveals how the technologies of mining production have evolved, facilitating the companies’ material production, and how the mining museum becomes a fundamental part of this technological development. This article looks at two mining museums owned or funded by the Chilean copper mine Los Pelambres, the ‘Museum of Copper and Sustainable Development’, located in Los Vilos next to Los Chungungos dock, and the ‘Andróniko Luksic Mining Center’, located in the engineering department at the Pontificia Universidad Católica in Santiago. These museums are funded by the mining company Los Pelambres and one of them is currently managed by the company.