A critical note on UNDP's gender inequality indices

This article explains the diverse responses among the Chinese bourgeoisie in Hong Kong and Singapore to Chinese nationalist movements in the 1930s. In Singapore, the slogan of “Chinese buy Chinese goods” boosted the Chinese bourgeoisie in their business competition with Japan. The same slogan was used by the Chinese bourgeoisie in Hong Kong to emphasize increased sales of Chinese goods while Japanese imports were used by Chinese manufacturers in Hong Kong. I also interpret Chinese bourgeois nationalism in Hong Kong and Singapore as a move toward transnational economic citizenship. Emphasising their Chinese ethnicity, the bourgeoisie in Hong Kong and Singapore asked the Chinese government for favourable import tariffs. At the same time, the bourgeoisie requested the British for favourable tariffs, when they wished to export goods to markets in Britain and its colonies.     

The Transformation of Korean Business Groups after the Asian Crisis 1

This study examines the evolution of Korean business groups after the economic crisis. In particular, we investigate the post-crisis changes in their business structure and corporate governance system, which are argued to be major precipitating factors leading to the economic crisis. Our analysis suggests that the divestment intensity of non-core, highly indebted and low intra-group trade firms was higher for groups which survived the economic crisis, compared to the bankrupt groups. Besides, most surviving groups did not pursue diversification as actively as before the crisis, and their financial conditions remained favourable in the post-crisis period. The corporate governance of the groups has also improved in terms of corporate transparency, implementation of monitoring mechanisms and their accountability to shareholders. Therefore, it seems that Korean business groups have successfully implemented radical corporate transformation to adapt to the changed business environment after the crisis. But, the dominance of family management still remains as an important feature of Korean business groups.     

Is it none of their business? Business and democratization,the case of Turkey

This article explains how the Turkish business' regime preferences have evolved from pro-authoritarian to pro-democratic in the context of dual transitions, in response to changes in incentive structures shaped by domestic, regional and international parameters. It particularly focuses on big business and highlights the central role that greater exposure to international competition during the course of opening up and liberalization played in the evolution of its regime preferences. The article suggests that the central mechanism which has led to the regime preference change is socialization by strategic calculation facilitated by business' increasing incorporation into transnational networks. It asserts that the Turkish big business' experience is particularly interesting because international exposure not only created new opportunities for big business, but also new divisions and rivalries within the business community. These new rivals formed flourishing alliances with the government, with their accompanying claims to power that challenged the big business' previous hegemony in accessing state resources. In the process, big business' fear of losing its privileged status to rival business groups and the resulting uncertainties led big business to associate democratization with higher benefits, as they became increasingly aware of the link between democratization and diminished uncertainties, through their interaction with transnational business networks. Consequently, big business consolidated its pro-democratic stance as shifting domestic alliances enhanced the need for diminishing uncertainties, while internationalization along with the prospect of EU membership increased the cost of status quo.     

Universities and the teaching of forensic sciences to lawyers—a note *

This article presents the findings of the survey conducted among business and accountancy students of the Nanyang Business School, Singapore, on the teaching of business law. The article is organised in three main sections. Section 1 formulates the framework for the research by outlining the three basic approaches adopted across many jurisdictions for the legal education of business students—the traditionalist ("black‐letter law"), the environmentalist and mixed approaches. Section 2 briefly describes the survey questions drawn up in the light of four principal objectives that, according to legal educators, the teaching of business law should achieve. Section 3 presents and examines the findings. The article concludes that law teaching at the Nanyang Business School conforms to the traditional approach. The author accordingly makes recommendations for the transformation of current teaching and assessment medthods: an injection of a great deal of “environmental” content and context‐based education; more use of actual and current cases, practical examples and a link to the business environment.     

简析中西文化差异对商务英语教学的影响

商务英语有很强的专业性,它不仅应注重英语语言知识的讲授,也应注重英语国家文化背景的讲解。中西方文化差异体现在寒暄问候、商务谈判、商务宴请、时间观念和商标语言及产品的包装设计。针对以上差异提出高职商务英语教学应采取的教学方法。     

网络有偿删帖发帖的入罪反思——以“立二拆四”非法经营案为切入点

非法经营罪自设立以来,司法解释对其进行过数次扩张,实践中绕过该罪条文及相关司法解释而直接以非法经营罪定罪的案例层出不穷,非法经营罪堵截条款的防线有被突破的嫌疑。近期,司法解释将有偿删帖发帖行为规定为非法经营罪,这一方面不符合非法经营罪的罪质特征,另一方面也违背了刑法体系解释的解释原理。通过不断扩充非法经营罪的司法解释来规制实践中花样翻新的违法经营行为,这使得非法经营罪的口袋化基因愈发明显,非法经营罪的口袋化趋势急需遏制。     

警务微博的功能演进与发展战略

作为中国政务微博中的支柱性力量,警务微博主要发挥着警务信息公开、舆论引导、警务办公平台三种功能。虽然警务微博兴起时间不长,但从诞生至今,警务微博走过了试验起步、整合发展和创新服务三个阶段,其功能也逐渐深化拓展。根据活跃度、传播力和引导力的不同,警务微博应选择恰当的结构战略和功能战略。警务微博的发展对于公安机关在新时期密切联系群众及创新社会管理,具有积极意义。     

Failure of auditors: The lack of compliance for business combinations in China

This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20‐Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by Chinese listed companies. While companies audited by Chinese domestic auditors have significantly lower compliance than companies audited by Big Four auditors on supplementary disclosure that is mandatory under the Chinese accounting standards, compliance remains low even after companies receive unqualified reports from these international auditors. There appears to be a lack of commitment, and possibly expertise, among Big Four auditors, in fully applying the reporting requirements of the business combination standard in a Chinese setting. This raises concerns about the independence of Chinese auditing in disclosing reliable information about business combinations. Broader theoretical contributions of the paper go beyond the Chinese context by problematizing whether well‐resourced international auditors uphold internationally expected standards or succumb to local non‐compliant practices.     

汶川地震相关的若干刑事问题研究

"5.12"汶川地震发生后,出现了很多疑难刑事法律问题,如建筑物毁损责任追究问题、趁灾造谣、非法经营、灾民哄抢救灾物资等行为的定性问题等,对于这些问题,应当区分不同情形,作出相应处理。     

无固定期限劳动合同“弊端”论之辨析及对策

《劳动合同法》和《劳动合同法实施条例》规定了诸多可以解除无固定期限劳动合同的情形,无固定期限劳动合同不是"铁饭碗";无固定期限劳动合同只是五种形式的合同之一,况且,《劳动合同法》还增加了企业解除合同和裁员的规定,不会导致用工机制僵化;所谓"人力资源成本的增加"实质上是一些违规企业承担了本来就应该承担的义务;《劳动合同法》向劳动者倾斜是实质公平的体现,但并不会因此不保护企业的利益,从长远看,企业和劳动者的利益是一致的。