独立董事的独立性、履职能力与公司财务舞弊——来自2006～2009我国上市公司的经验证据

本文以2006～2009年期间发生财务舞弊的上市公司为研究对象,对我国独立董事的独立性、履职能力特征与公司财务舞弊的关系进行了实证考察。研究发现,独立董事和公司审计委员会中拥有财务管理或会计背景专家的比例越高,越有助于抑制公司的财务舞弊行为,不过现阶段,用以度量独立董事履职能力的薪酬水平和参会频率,与公司财务舞弊发生的可能性无显著相关关系。上述研究结论对监管部门推进独立董事制度建设,进而更有效地防范财务舞弊具有重要的参考价值。     

New Fiction,Adult Education,and the Library

Although sales of popular fiction are increasing steadily, the number of serious novelists able to support themselves by writing is decreasing. Because early library emphasis on raising popular taste has lessened and adult education efforts within libraries have diminished, libraries are often held responsible for the novelists' plight. In addition, adult education in general has moved from an emphasis on the liberal arts to a concentration on practical, "how-to" courses. The Great Book Discussion Program was the last major liberal arts adult education effort sponsored by a library. A program for discussion of subsidized quality new fiction is proposed. Novelists would be subsidized by library purchases. Such discussion groups would sometimes appear on a related public television show. The plan would provide fiction with a springboard other than publishers' promotions and literary establishment endorsements.     

中国房价研究的新视角——评龙均云《中国房价博弈论》

随着我国房地产业的迅速发展和房价的高位运行,房价问题已成为社会和民众普遍关注的焦点。房地产开发商与购房者之间的利益关系,集中表现为价格上的博弈。《中国房价博弈论》一书运用信息经济学和博弈论的基本原理和方法,分析和研究房地产价格行为,揭示隐藏在房价背后的错综复杂的利益关系及其变化规律,为政府科学制定房地产政策,促进房地产业又好又快地发展,对房地产价格行为的实证分析和理论研究,具有重要的现实和理论意义。     

对高校后勤饮食物资实施订单式采购模式的探讨

通过对高校后勤饮食物资实施订单式采购的可行性分析,探讨订单式采购模式中存在的实际问题以及推行订单式采购的有效途径,寻求高校后勤创新饮食物资采购管理模式的新突破。     

中国职业足球比赛门票定价的经济学解释

以俱乐部收益最大化为基础,利用边际成本和边际收益、价格歧视和搭售定价等理论,研究了职业足球比赛门票定价的策略和实践。发现:①俱乐部门票定价的基本原则是各个区域、层次门票的边际收益等于其边际成本;②三个级别的价格歧视和搭售策略能优化俱乐部的门票收益;③实施经济学理论定价需要以充分反映观众需求特性、正确确定门票的机会成本、俱乐部具有市场势力、没有市场套利行为等为基础。而对于市场套利行为,可以通过制度假设和硬件建设加以规避。     

北京市商业体育俱乐部消费行为研究

本研究运用文献研究法、调查研究法和数理研究法,对北京市商业体育俱乐部的经营问题从微观经济学的角度出发,从经营者和消费者两个层面进行了系统分析,得出了比较客观的结论。     

不相容职务分离对遏制舞弊的作用

不相容职务分离是企业内部控制活动的重要措施之一,文章通过实例分析的方法讲述了不相容职务分离对遏制、预防、减少舞弊行为所起到的重要作用。     

近10年来我国运动训练学学科论文的情报学分析

采用文献资料法、文献计量法、逻辑推理法和比较分析法,以2000-2009年间运动训练学学科论文为研究对象,对10年间我国运动训练学学科发展历程、学科论文地区与机构分布特征、学科文献半衰期与普赖斯指数等方面展开研究。试图对我国运动训练学学科整体发展建设的成就进行系统总结,揭示运动训练学学科演化发展的特点和规律,为我国体育科研管理部门和有关研究人员提供参考,为体育情报学的实证研究提供重要案例。     

信用证欺诈例外原则评价

在信用证支付方式中,严格执行信用证独立于基础合约的原则有重要意义,但面对日益严重的单证欺诈,法院是不能妄顾买方利益而固守这一原则的,为弥补这一缺陷,各国司法实践都在承认信用证独立了买卖合约的同时,也承认有例外的情况。     

Will bribery and fraud converge? Comparative corruption in higher education in Russia and the USA

This study analyses the issue of comparative corruption in the national higher education sectors in the United States of America (USA) and the Russian Federation (RF). Corruption in higher education, as well as the way it is addressed in legislation and court cases and reflected in the media, appears to be consistent with the trajectory and pace of reforms that take place in the USA and the RF. The continuing massification of higher education, with increasing enrolment rates in both countries, as well as the emergence of the for-profit sector, necessitate more control and coordination on the part of the governments, educational institutions and the public. The two systems of higher education slowly and independently converge. In both systems, professional hierarchies based on meritocracy clash with managerialism based on the thriving for-profit principle. As a result, forms of corruption in higher education may become more similar.