Substitution, availability and preferences in earnings management: empirical evidence from China

Our study analyzes financial reporting data on earnings management from a rapidly changing economy—the PRC. Some Chinese regulatory reforms allow for an easy identification of incentives to engage in both accounting and real earnings management activities. In addition, straightforward economic reasoning suggests that firms incur different costs for pursuing these strategies, which leads to the possibility of a hierarchy or ranking of different earnings management practices. Our results show that accounting and real earnings management activities were significantly higher for firms in danger of missing a regulation imposed performance threshold. After controlling for the availability of the different instruments, our results provide weak evidence for a ranking of different earnings management activities.

论CAC及其法典编纂对完善我国食品安全标准体系的借鉴

国际食品法典委员会(CAC)是制定国际食品法典最重要的国际组织,中国自从1986年参与CAC的工作以来,在食品安全标准的完善及与国际接轨方面取得了很大成就。在《食品安全法》颁行过程中,应从食品安全标准体系和框架、标准的范围和具体内容以及标准的制修订机关和程序等方面,借鉴CAC的经验。同时,在完善食品安全标准体系时要把握几个核心原则,即以我为主、为我所用的原则,科学性、民主性和现实性相结合原则以及实现食品安全法律、法规和标准相协调原则。     

河南新农村建设的问题与对策

河南农村全面小康总体实现程度偏低,存在问题较多,推进社会主义新农村建设任重道远.只有实行统筹城乡经济发展方略,加快取消城乡二元制户口步伐,大力发展新型农村合作组织,积极转移农村富余劳动力,健全农村社会保障体系,扶持农村公共事业建设,改进农村教育,完善农村土地制度,才能推进河南新农村建设快速发展.     

A review of the role of Malawi’s law reform agency in criminalization and decriminalization of female same-sex sexual conduct

Abstract

The Law Commission is an institution created by Malawi’s 1995 Constitution with the mandate to review and recommend laws to be in conformity with the Constitution and international law. In 2000, the Commission recommended, for the first time in the history of Malawi, the criminalization of female same-sex sexual conduct. This was enacted into law in 2011. This article examines the role of the Commission in influencing the development of sex- and gender-related laws to address gender inequality and discrimination. It describes the historical context of legal developments since colonial times, leading to the adoption of a democratic constitution and commitment to incorporating human rights norms and standards in national laws. It argues that, in contradiction to its mandate, the Commission played an influential role in the development of a law that further marginalizes women and entrenches sex discrimination. It concludes that the Commission should therefore take responsibility for its actions and review the offending law sua sponte.     

发展型社会政策与新农村建设的新思路

当前关于新农村建设有三种主导范式,分别是"内需一转移"论、"组织-市场"论和"文化-秩序"论,三种范式持有各自的理论框架和政策主张,但是也存在着共同的不足,具体表现为经济取向与社会取向的分离、"本位"之争与行动主体一元化、发展与保护的脱节.发展型社会政策强调经济政策与社会政策的融合、以"社会投资型国家"取代"福利国家"、多元主体的制度化途径,对目前主导范式的缺陷有重要的弥补和修正作用.以发展型社会政策来指导我国新农村建设,可以探寻出一条农村建设和发展的新思路.     

基层党建实体化与乡村善治的形成

我国农村基层党建正在着力解决基层党组织软弱涣散的问题,通过基层党建由虚入实的转换,逐步形成基层党建实体化的局面。我国基层党建实体化的路径,是通过党建工作外部化和党建内容本地化得以实现的。基层党建实体化对于乡村善治的形成具有促进作用,核心机制在于激活村庄政治金字塔结构中的不同主体,即通过促进干部党员能力提升、形塑普通党员政治认同、提高普通群众动员能力,从而形成基层党建和基层治理的有效沟通。基层党建实体化有助于实现国家政策的切身性传播、乡村秩序的协调型治理和乡村建设的多主体参与,由此构筑乡村社会善治良序的格局。     

Gender mainstreaming and evaluation in the EU: comparative perspectives from feminist institutionalism

This article presents a focused comparative analysis of the institutionalization of two governance practices in the European Commission that levy distinct challenges to the gender status quo: gender mainstreaming (which overtly challenges gender bias) and evaluation (which does not have explicit feminist aspirations). With reference to five dimensions, we identify evaluation as relatively strongly institutionalized, and gender mainstreaming as relatively weakly institutionalized. We draw on the explanatory power of feminist institutionalism to unpack these findings, arguing that a feminist institutional perspective can shed light on this variation, as it provides greater insight into the formal and informal institutions that constrain, enable and shape the implementation of evaluation and gender mainstreaming. We assert that the notion of path dependency, the logic of appropriateness, and the concept of layering serve as useful tools to understand the gendered nature of the European Commission. This research provides insights into the institutional factors that impact the implementation of gender equality strategies (such as gender mainstreaming). In turn, this contributes to the development of more effective strategies to promote institutional change toward greater equality.     

农村的前景与农民的前途——也谈新农村建设的道路和前景

关于新农村建设的道路与前景,存在着两种颇具代表性的观点,一是所谓"更积极的城市化"战略的观点,一是所谓"新乡村建设派"的观点。在分析评述这两种观点的基础上,本文指出,新农村建设既从属于我国城市化、现代化的普遍进程和长远目标,但又是这一进程中的特定阶段和环节,新农村建设之道路和前景的选择定位,必须兼顾这两个方面。因此,第一,必须强调工业反哺农业,城市反哺农村;第二,必须突出社会建设;第三,必须着眼于城乡自由流动,破除城乡之间的制度性壁垒。     

我国农业金融存在的问题与对策

我国农业金融机构包括中国农业发展银行、中国农业银行和农村信用合作社。由于国家对农业金融政策缺乏统一有效的管理,各个农业金融机构在自身改革和发展中还存在很多问题。为促进农业和农村工作健康发展,必须加强农业金融体系建设,加快农业金融机构的改革,加大对农业金融的支持力度。     

新农村环境社区治理模式研究

农村环境污染具有污染源小而多、广而散的特点,传统的环境治理模式应用于农村环保之中,出现环境治理主体缺位、治理方法滞后、治理投入匮乏以及城乡环境治理政策倾斜等问题.文章基于环境民主与环境效益的博弈,提出引入农村环境社区治理模式,依托现有的农村自治组织,实现农村环境治理的公众参与.