Protecting knowledge: How legal requirements to reveal information affect the importance of secrecy

Most firms use secrecy to protect their knowledge from potential imitators. However, the theoretical foundations for secrecy have not been well explored. We extend knowledge protection literature and propose theoretical mechanisms explaining how information visibility influences the importance of secrecy as a knowledge protection instrument. Building on mechanisms from information economics and signaling theory, we postulate that secrecy is more important for protecting knowledge for firms that have legal requirements to reveal information to shareholders. Furthermore, we argue that this effect is contingent on the location in a technological cluster, on a firm’s investment in fixed assets and on a firm’s past innovation performance. We test our hypotheses using a representative sample of 683 firms in Germany between 2005 and 2013. Our results support the moderation effect of a technological cluster and a firm’s investment in fixed assets. Our findings inform both academics and managers on how firms balance information disclosure requirements with the use of secrecy as a knowledge protection instrument.     

廉政视角下多国财产信息公开制度比较研究

[目的/意义]为了明确国内财产信息公开制度存在的问题,选取四个国家对其财产信息公开制度进行比较分析。[方法/过程]运用文献调研与案例分析方法,深入剖析四个具有代表性国家的财产信息公开制度的发展演进历程、财产信息申报主体、申报内容、申报时间、保障实施水平。[结果/结论]提出完善国内财产信息公开制度的相关建议。     

A Systematic Review of Barriers and Facilitators of Disability Disclosure and Accommodations for Youth in Post-Secondary Education

This review critically appraised the literature on disability disclosure and accommodations for youth with disabilities in post-secondary education (PSE). Systematic searches of 8 databases identified 36 studies meeting our inclusion criteria. These studies were analysed with respect to the characteristics of the participants, methodology, results of the studies and quality of evidence. Five thousand, one hundred and seventy four participants (mean age 26.4) were represented across six countries. Barriers to disability disclosure and requests for accommodations in PSE included stigma, discrimination, lack of knowledge of supports and how to access them, type of course and instructor, coping styles, and nature of the disability. Facilitators included supports and resources, coping and self-advocacy skills, mentorship, and realising the benefits of disclosure. Factors affecting the process and timing of disability disclosure in PSE included the type of disability, and mode of disclosure. There was a lack of consensus on the timing of disclosure.     

足球裁判自由心证及其对证据自由裁量的分析

运用文献资料和逻辑分析等方法,对足球裁判裁判证据的形成和认定进行了法理性分析,认为裁判在比赛事实判断中运用自由心证及其对证据自由裁量是足球裁判活动中核心内容之一。在此基础上,界定了足球裁判自由心证和证据自由裁量的概念并分析了两者关系,分析了足球裁判在临场执法中因自由心证而产生的实践问题,最后提出提高足球裁判自由心证准确性和规制自由裁量权的相关途径。     

基于政府信息公开的公共图书馆网站信息构建

基于政府信息公开与公共图书馆的必然联系,提出“中间向两头”的信息构建策略,对公共图书馆的信息资源本体和载体的构建提出新思路,试图利用层群码分类法将“中间向两头”的信息构建策略转换成实现便捷服务的方案,构建政府公开信息统一平台导航系统,以有效提高政府信息公开的效率和质量。     

我国审计师变更的现状——基于中国证券市场披露数据分析

对上市公司发生审计师变更时的行为特征进行分类与规纳,可以更好地看出上市公司变更审计师的真实动机,从而为投资者的正确决策提供依据。本文首先概述了中外关于审计师变更的原因的研究,在此基础上对我国上市公司的发生审计师变更时的特征作了数据分析,期望能对利益相关者的决策提供一点有用的帮助。     

工程监理的信息经济学分析

本文关注监理双重角色和开发商主动披露信息自发需求不足的问题,并从信息经济学的角度,对监理市场的供求进行分析.指出监理质量提高的关键是提高P或收窄P1 ＞P＞P2的区域,即与开发商是否利用信息不对称盈利有关;各种监管力度无法充分反映建筑物最终用户的需求时,P只可能在P2附近摆动,监理市场帕累托改进就无法实现.     

近年国外鲁迅研究扫描

国际政治与社会思潮的变化，导致了国外鲁迅研究中泛政治化倾向的消解。在多元文化中，世界性文化比较研究，文本的文化解读，历史文化的史实辨正，阅读接受研究，构成了20世纪90年代以来国外鲁迅研究的主流。     

上市公司内部控制信息披露问题研究--以民生银行为例

在深入研究民生银行2010至2014年对外公布的年报、内部控制自我评价报告及财务报告审计意见的基础上,对其近五年内部控制信息披露情况进行对比分析,发现该银行对外披露的内部控制信息虽然各种报告的形式齐全,但是实际上存在着形式化严重、内容空泛等问题,并没有真正深入披露,很多问题亟待改进。针对出现的问题提出了相应的对策建议。     

从检察院审讯全程录像谈刑事案件证据开示制度

今年我国各级检察机关将实行在讯问犯罪嫌疑人时全程同步录像。检察机关审讯方式的这一变化,规范了办案行为、有利于得到及时固定证据和收集证据、有利于法庭调查事实真相。我国刑诉法已经有一些律师了解有关证据的规定,但要推动我国刑事审判制度改革、保护当事人合法权利、提高司法效率,应建立中国特色的证据开示制度。