会计信息与工资集体协商--理论与实务的几个问题

工资集体协商的实质是经济利益的协商,协商的效果和质量取决于协商手段的运用,特别是协商过程中财务信息的运用。研究工资集体协商过程中涉及的若干会计问题,目的是引导协商主体,充分利用财务信息,提高工资集体协商的质量,实现共赢。     

提升中俄经贸关系需要媒体助阵

从新闻传播的真实性与公正性原则出发,探讨媒体在中俄战略伙伴关系中发挥的三种作用:“尊重事实避免虚假新闻”、“摒弃炒作负面新闻”和“引导沟通充当经贸桥梁”。目的在于从大众传媒领域找到推进中俄战略伙伴关系的新动力。     

西方典型发达国家物业税发展情况比较研究

物业税是当今中国税制改革的一个热点问题,也是各国税收制度的一项重要内容,由于历史、文化、国情以及经济调控目标各异,各国物业税在征收主体、征税对象、计税方法等方面存在较大差异.比较美、加、日等西方典型发达国家物业税收制度,分析国外物业税的政策趋向,试图将其一些先进方法思想运用到中国的物业税改革中,从而为中国顺利的推行物业税提供借鉴.     

论我国商业秘密保护中的竞业禁止

商业秘密保护中的竞业禁止是指对与特定营业具有特定关系的特定人的行为予以禁止的制度。我国关于竞业禁止制度的立法颇为零乱且不具操作性,应从竞业禁止合同的有效要件诸方面进行完善。     

侵犯商业秘密罪立法完善探析

我国刑法将侵犯商业秘密罪规定为结果犯,给司法实践带来许多困惑.实践中司法机关被拖入重大损失的认定上,导致对权利人保护不力,使一些本应由刑法调整的侵犯商业秘密行为未得到应有的处理,应改变将侵犯商业秘密罪规定为结果犯的立法模式.     

企业商业秘密的保护

商业秘密对于企业的重要性不言而喻,很多国家都制定了专门的法律法规对其进行保护。面对我国当前在商业秘密保护方面所面临的严峻形势,除了应借鉴国外大企业关于商业秘密保护的一些实际有效的措施之外,还应通过法律途径加强对商业秘密的保护和救济。     

俄罗斯卢布汇率安排的经济效应分析

俄罗斯转型时期的宏观经济波动与汇率制度安排之间存在着密切的关系.本文在评述新兴市场经济国家汇率制度选择困境和概述俄罗斯汇率制度演变的基础上,从汇率与通货膨胀、汇率与对外贸易、汇率与资本流入、汇率与外债规模结构变动等方面分析了汇率制度安排及汇率变动的宏观经济效应,并简要总结了俄罗斯的实践对中国的启示.     

工程建设商业贿赂犯罪案件侦查

近年来,工程建设商业贿赂犯罪案件数量增加,呈上升态势,及时破获此类案件是经侦部门的全新课题。本文分析了工程建设商业贿赂犯罪案件的表现,找出其特点,着重探讨了如何破获此类案件的侦查方法,以求服务于侦查实践。     

Conceptualising corporate community development

Globally there is an increasing focus on the private sector as a significant development actor. One element of the private sector’s role emphasised within this new focus has been corporate social responsibility (CSR) activities, whereby the private sector claims to contribute directly to local development. There is now a substantial body of work on CSR but it is a literature that is mostly polarised, dominated by concerns from the corporate perspective, and not adequately theorised. Corporations typically do development differently from NGOs and donors, yet the nature and effects of these initiatives are both under-researched and under-conceptualised. In this paper we argue that viewing CSR initiatives through a community development lens provides new insights into their rationale and effects. Specifically we develop a conceptual framework that draws together agency and practice-centred approaches in order to illuminate the processes and relationships that underpin corporate community development initiatives.     

The Impact of the Unemployment Rate on Unemployment Benefits in Barbados: An Impulse Response Approach

The purpose of this article is to determine how the rate of unemployment will impact on unemployment benefits in Barbados using annual data from 1982 to 2009 with the use of an impulse response function. The results show that when a shock is applied to the rate of unemployment, which causes it to rise, unemployment benefits will contract marginally and this reaction will not stabilize until the 14th period when a new equilibrium will be attained. Since this new equilibrium will lie below the original equilibrium, rising unemployment will impact negatively on unemployment benefits although this decline will only be marginal.