上市公司ESG信息强制性披露：制度优势、法理基础与实现路径

随着ESG投资的兴起,上市公司ESG信息应否强制性披露成为全球主要资本市场的重要议题。ESG信息强制性披露有降低信息成本和提高信息质量的制度优势,但我国选择该模式并将其制度化的法理基础及实现路径还有待探讨。社会系统论视角下风险规制的需要和证券法中信息“重大性”标准的适用可成为ESG信息强制性披露的正当性基础。ESG信息强制性披露制度的构建,可在将重要ESG信息解释为证券法框架下重大信息的基础上,通过证监会制定基本原则、证券交易所设计具体规则形成结构化披露规则体系;宜区分以满足投资者决策需要为中心的ESG理念和以关照利益相关者诉求为核心的公司社会责任理念,分两步建立ESG信息披露框架和标准;充分考虑上市公司合规成本,推行渐进式实现方案。     

格式条款规制标准研究

目的/意义 平台经营者掌握着优势的规制权力,且可能对平台内经营者实施排他、歧视和剥削等不合理限制交易的行为,直接损害平台内经营者的合法权益,阻碍平台市场的自由和公平竞争,迫切需要法律规制。 设计/方法 通过对《电子商务法》实施前的法律规制体系梳理,可知平台经营者不合理限制交易的格式条款规制和竞争法规制兼存在漏洞。一方面,提示说明义务弱化、公平原则适用困难、平台规则备案审查作用有限,使格式条款规制体系无力应对;另一方面,不合理限制交易行为难以被《反垄断法》和《反不正当竞争法》规制体系完全覆盖。 结论/发现 《电子商务法》第35条通过设置不合理限制交易的“禁止+合理抗辩”条款,专门规定行政法律责任,是对平台经营者不合理限制交易法律规制的发展。《电子商务法》第35条所蕴含的“相对优势地位”“不合理限制”“明显不合理限制”等关键实施要点,有待进一步丰富、充实。     

Contractual audit and mental health rehabilitation: a study of formulating effectiveness in a Finnish supported housing unit

Saario S, Raitakari S. Contractual audit and mental health rehabilitation: a study of formulating effectiveness in a Finnish supported housing unit Int J Soc Welfare 2010: 19: 321–329 © 2010 The Author(s), Journal compilation © 2010 Blackwell Publishing Ltd and International Journal of Social Welfare. Mental health NGOs in Western Europe are increasingly managed by contractual audit procedures. This article concerns how contractual audit and its emphasis on effectiveness of care impact on the practices of long‐term mental health rehabilitation. To demonstrate this, a case study of a Finnish NGO that provides supported housing is presented. The study looks at how service purchasing practices, as stated in the contract between the municipality and the NGO, are reflected in the meetings among practitioners. Documentary and meeting data were utilised together with Mitchell Dean's notion of technologies of agency. It was found that practitioners actively sought to show the effectiveness of their everyday work in terms of contractual audit by demonstrating both the economic and progressive aspects of care. Thus, professional competency in mental health rehabilitation appears to entail both the skills of care interventions and the ability to perform these interventions as efficient and financially accountable activities.     

《三联生活周刊》小图标游离背后的深思考——兼对杂志尾标规范及应用初探

出现在杂志文章结尾处、一般占一个字符大小的小图标在本文之与未进入杂志编辑排版命名和认识的范畴。杂志“尾标”概念的提出,即是为有意识利用和规范使用提供一个前提,以杜绝由于“尾标”使用不规范而引起的杂志的法律与诚信危机,同时更具建设性的应用于杂志品牌文化系统的构建和表现。     

新课程标准下的音乐教师从教能力结构探析

本文以新的课程标准为基础,并以全新的理念、全新的思维、全新的方式对音乐教师的从教能力进行全新的解读。     

贫困测度指标及其评价

一、引言一般来说,研究贫困问题主要涉及三个方面:一是贫困的识别;二是贫困程度测定;三是反贫困效果判定以及相应的战略选择。贫困识别问题主要指贫困的基本范畴及贫困线的合理确定,关系到贫困集合的准确界定;贫困程度的测定主要指贫困指数的定义和计算,关系到贫困程度大小的判     

基于季报数据的收入公告后漂移现象研究

利用收入指标对股票超额收益率进行解释构成了理解"定价异常"的重要方面。为此,基于盈余公告后漂移的理论分析框架,以上证A股2008年1季度至2011年4季度的相关数据为基础,利用标准化预期外收入估计量(SURE)和分类检验模型方法对中国股票市场公告期内股票价格的收入公告后漂移现象进行实证检验,研究发现:在盈余公告期内,预期外收入与股票超额收益率呈现出负相关或是不显著的关系,即中国股票市场的收入公告后漂移效应不显著。之后的稳健性分析也同样证实了负相关或是不显著关系的存在,而这种异常可能与中国股市的弱有效率相关。     

注意性告知与元认知策略对培训效果的影响研究

计算机审计培训是培养高素质审计人才的有效途径。注意性告知和元认知策略是影响计算机审计培训效果的重要因素。实证研究了注意性告知与元认知策略对培训效果的影响,研究发现:注意性告知与元认知策略都会对培训效果产生正向影响;注意性告知还会对元认知策略产生正向影响。此外,注意性告知通过元认知策略部分中介作用于培训效果。     

A Multivariate Synthetic Control Chart for Monitoring the Process Mean Vector of Skewed Populations Using Weighted Standard Deviations

This article proposes a multivariate synthetic control chart for skewed populations based on the weighted standard deviation method. The proposed chart incorporates the weighted standard deviation method into the standard multivariate synthetic control chart. The standard multivariate synthetic chart consists of the Hotelling's T ² chart and the conforming run length chart. The weighted standard deviation method adjusts the variance–covariance matrix of the quality characteristics and approximates the probability density function using several multivariate normal distributions. The proposed chart reduces to the standard multivariate synthetic chart when the underlying distribution is symmetric. In general, the simulation results show that the proposed chart performs better than the existing multivariate charts for skewed populations and the standard T ² chart, in terms of false alarm rates as well as moderate and large mean shift detection rates based on the various degrees of skewnesses.     

Bootstrap confidence interval estimates of cpk: an introduction

The interpretation of C_pk:, a common measure of process capability and confidence limits for it, is based on the assumption that the process is normally distributed. The non-parametric but computer intensive method called Bootstrap is introduced and three Bootstrap confidence interval estimates for C^ are defined. An initial simulation of two processes (one normal and the other highly skewed) is presented and discussed