基于XBRL的高校财务信息披露方式构想

在信息技术飞速发展的今天，网络财务报告正逐步成为企业财务信息发布的一种重要形式。可扩展性企业报告语言XBRL解决了以往信息披露方式的种种障碍与不足，能够使信息以更高的质量，更好的透明度和相关性在互联网上进行发布。     

重合同 守信用 促发展 防风险——从银行业务视域解读《合同法司法解释二》

《合同法司法解释二》的出台，对于银行业务存在较大的影响。本文从合同在银行业务中的作用、签字盖章、格式条款、担保登记、偿债顺序、违约责任等方面进行研究，利用其规定有利地促进业务发展，同时采取切实可行风险防控措施，保护银行合法权益．     

商务口译的形式模态及其语境化特征

商务口译是国际商务活动中最常见的语际传播行为，其生活形式的模态赋予其特殊的语境体系。本文对商务口译语境特征的哲学意义及其语际传播过程的语境化特征两大方面进行了探讨，并阐述了商务口译语境的动态性、时问的封闭性、空间的开放性、蕴涵的复杂性、知识的无限性，这为商务口译的译语推理提供了充分依据，也对其实践提出了挑战。     

论侵犯商业秘密犯罪

通过对侵犯商业秘密犯罪的犯罪形态和共同犯罪问题的研究分析，认为从犯罪构成的角度看。该罪存在着犯罪未遂的形态。同时，结合司法实践，就该罪中共同犯罪的定罪量刑问题进行了探讨。     

反商誉淡化中的法律对策--由一则攀附广告引发的思考

商誉实际上是商誉权主体的特殊经济利益,对商誉的侵害有直接曼害和间接侵害之分,由于商誉载体具有不确定性,对商誉进行淡化的闻接性侵权行为在实践中易被忽视.有必要探讨防止商誉淡化艺的方略,除了立法对商誉保护问题进行规定外,还需应对实践中层出不穷的新问题,设立有关商誉认定、监管的有关机构.     

商业秘密保护若干问题探讨

在市场经济条件下,商业秘密保护和专利权保护同等重要,两者相辅相成,共同构成对商业信息的保护.商业秘密可以给权利人带来经济利益和竞争优势,是无形财产,属于知识产权,但它又具有不同于传统知识产权的特点,在我国还是一个新鲜事物.完善相关立法对加强商业秘密的保护尤为重要.     

Capital Mobility and Current Account Imbalance: Nonlinear Threshold Vector Autoregression Approach

In this study, we utilize the growth rate of gross domestic product as the threshold variable to construct two nonlinear threshold vector autoregression models to re-examine the findings in Yan (2007 Yan, Ho-Don. 2007. Does Capital Mobility Finance or Cause a Current Account Imbalance?. Quarterly Review of Economics and Finance, 47(1): 1–25. [Crossref] , [Google Scholar]:23) that “current account imbalance causes capital mobility in developed countries; capital mobility causes current account imbalance in emerging countries.” The nonlinear causality test shows that the findings of Yan (2007 Yan, Ho-Don. 2007. Does Capital Mobility Finance or Cause a Current Account Imbalance?. Quarterly Review of Economics and Finance, 47(1): 1–25. [Crossref] , [Google Scholar]) can exist only in certain regimes and the primary factor that affects the causality between current account and financial account (and its components of foreign direct investment, portfolio investment, and other investment) is the asymmetry caused by the business cycle.     

Does business influence government regulations? New evidence from Canadian impact assessments

Regulatory impact assessments frequently embed stakeholder consultations in their design. Canada was one of the early adopters of such an approach and therefore has systematic documentation on the actors taking part in these consultations. This article asks whether these consultations have an influence on regulatory change and whether business disproportionally benefits from them. After converting the documentation into data, we find that these consultations do in fact matter: the more diversified the stakeholders taking part, the more stringent the changed regulations. But we also found that for a subset of regulatory changes, those likely to carry high economic stakes, business takes advantage of the consultation, often obtaining some reduction in regulatory stringency. These reductions, however, are conditioned on the limited presence of opposing views expressed during the consultations.     

非法经营罪合理性质疑

我国刑法第 2 2 5条第 (4 )项为非法经营罪设置了一种高度抽象的空白罪状。这种极为特殊的空白罪状形式 ,导致了刑事司法中非法经营罪的无限扩张。我国刑法中非法经营罪的设立及解释既有违罪刑法定原则 ,也与市场经济的价值取向相悖。在我国全面建立市场经济体制的今天 ,国家刑罚权应尽量减少对经济活动的干预 ,应尽可能以行政处罚、民事赔偿、行业协会的惩诫以及企业自我监督来取代刑罚。     

从深圳实践看如何深化国有企业改革

从深圳市国企改革中产权管理、企业管理、劳动人事管理存在的问题可看出,贯彻十六大关于国企改革的精神,必须实现"三个转变",即资产经营公司要实现从管理国有企业向管理国有资产转变,国有企业要实现从经营国有资产向经营企业转变,国有企业员工要实现从"企业人"向"市场人"转变。同时,要深化国企改革,必须在国有企业内部实行业务重组、资债重组和产权重组,推行企业管理创新,并认真解决妨碍改革的思想认识问题。