行政违法行为举报奖励制度研究

行政违法行为举报奖励制度是预期收益大于预期成本的有效制度,已在一些部门和地区的实践中发挥了积极的作用。举报悬赏是行政机关执行的一种带有私法性质的法律行为,属于一种特殊的行政合同。但是,现实中执法部门对举报奖励制度的态度仍然是工具主义的,举报奖励制度在实施的过程中受到广泛的关注和质疑,甚至引发了一些法律纠纷。为此需要在举报奖励制度的适用事宜、适用主体、奖励资金来源和奖励的标准、举报奖励的处理程序、举报人的权益保障、举报悬赏的救济等方面加以完善。     

Corporate risk management and pension investment policy

In this paper, we study whether firms manage their pension risk exposures within an integrated corporate risk management framework or they manage their pension and firm risk exposures independently following the adoption of fair value pension reporting regulation (IAS 19). Controlling for known factors affecting the risk-taking in pension plan investments, we document a robust negative association both at the cross-section and over time between pension risk and firm systematic risk and operating asset risk during the post-IAS 19 adoption period. The findings suggest that firms manage pension risk as an integral part of firm risk, consistent with a coordinated risk management explanation. Overall, our evidence highlights that pension investment strategy is a dynamic process that is ultimately determined by sponsoring firms' strategic corporate risk management considerations and the important role that changing pension reporting regulation plays in shaping these dynamics. Our conclusions have potential wider implications for ongoing reforms in financial reporting and disclosure policy settings.     

Financial reporting in Europe: Prospects for research

This paper is a commentary on the future of financial reporting in Europe and on how research into accounting issues can be relevant to policy makers. Combining scholarship in accounting with scholarship in management can offer insight into national and global issues where accounting communicates information that affects managerial decisions at the microeconomic level and political decisions at the macroeconomic level. The paper cites examples of recent research in financial reporting and points to the current work plans of leading policy makers to illustrate the potential for researchers to influence policy directions. The context of financial reporting, nationally and globally, and the data available in the public domain, provide continued opportunities for researchers investigating accounting issues in the private sector and the public sector.     

The 'best interests of the child' thesis: some thoughts from Australia

In the 36 years since the 1973 publication of ' Beyond the Best Interests of the Child ' by Goldstein, Freud and Solnit, the phase 'the best interests of the child' has achieved biblical standing and is now embedded in childcare and protection legislation worldwide. It also resonates through clinical reports and other materials that form the basis for proceedings in Children's Courts and in Family Law Courts. Such is the power of the phrase that it is to be found in Article 18 of the Convention on the Rights of Children that was adopted by the United Nations in September 1989. In 1996, Goldstein, Solnit and Goldstein, with Freud, indicated a preference for the phrase 'least detrimental alternative' rather than 'the best interests of the child'. For this reason, and because the world in 2009 is a far different place from that which existed 36 years ago, we think it is time to re-examine this classic phrase both in terms of its underlying thesis and how it is used in present-day childcare and protection proceedings and practice.     

关于“～被～叫跪”的句式问题

关于主动句与被动句之间的转换,有学者指出“～叫～跪”这个句式成立,而“～被～叫跪”则不成立,即前者主动句不能转换成后者被动句。文章就后者句式是否成立进行了探讨,得出的结论是并不存在能说前者而不能说后者的情况,原因在于两者都符合“某A叫某B做某事／某B被某A叫做某事”的结构要素,是汉语间接引语祈使命令句,因此是成立的。     

试论法拉奇的"记者主体意识"及启示

在众多的新闻从业人员中 ,当代的“世界第一女记者”奥丽亚娜·法拉奇无疑是最为引人注目的。她对传统的客观报道和写作方式进行了大胆革新和成功实践 ,形成其独特的“法拉奇风格”———在内容和形式上都凸现了“记者主体意识”。这对于我国如何改革显得相对单调和沉闷的新闻报道和写作现状提供了一个新的思考问题的角度 ,带给我们重要的启示     

Statutory Bodies and Performance Reporting: Hong Kong and Singapore Experience

Performance reporting involving performance indicators has been adopted by statutory bodies in Hong Kong and Singapore as a means of improving their accountability. This development has considerable promise, but how has it affected the autonomy of statutory bodies and has it benefited other stakeholders? On the bases of a questionnaire survey and a content analysis of relevant websites, this article finds that any increased operational autonomy enjoyed by statutory bodies as a result of performance reporting arrangements has had only a negligible impact on the participation of citizens in the affairs of those bodies and on their accountability to citizens.     

Reporting Sexual Harassment: The Importance of Organizational Culture and Trust

Few victims of sexual harassment at work file complaints. The current study looks at ways in which the organizational climate, including trust in the system and fear of reprisal, impacts victim decisions to file complaints. A military sample offers the advantage of a work context with formalized reporting processes and a highly segregated and gendered work environment. The findings indicate that fear of coworker backlash keeps victims from seeking organizational relief. Such non-formal consequences of reporting should be addressed in future workplace sexual harassment policies. The findings also suggest that widespread mishandling of complaints erodes trust in the grievance process, which may in turn influence future responses to sexual harassment. The discussion highlights the limitations of current cross-sectional research designs for identifying the causal order of this trust-filing relationship and suggests ways in which future quantitative studies may be designed to gain a broader understanding of the dynamic relationship between organizational context and victim response.