寻找商业目标与公司合规之间的最大公约数

作为现代城市治理的题中应有之义,商业合规变得日益重要。除了外在讨论商业合规的传统视角,从公司内部视角讨论"在什么条件下"商业合规更容易、更可能实现的内在驱动机制,是一个十分关键的问题。两个研究小组围绕商业合规进行了全面分析,同时结合国内外商业合规研究的最新动向,探讨了如何建立商业合规的"高效认知界面",提出了一种公司更愿意合规的认知行为界面偏好的方法,改变以往强调商业合规的"硬干预"、"强干预"的窠臼,走向更为符合商业合规选择偏好的"软干预"、"弱干预"的范式。在此基础上,寻找到让赢利与合规目标之间达成最大公约数的具体实现方案。     

The power of “small business” as pending narrative: an ideograph in UK politics 2004–2013

This paper explores utilisation of the term small business in contemporary politics in the United Kingdom. First, the policy and practice implications of the term small business are examined, through the lens of political rhetoric. Use of the term over the period from 2004 to 2013 is examined, drawing upon the DataArt Guardian NewsTraces platform as both a method of initially visualising an overall pattern of the term’s use during the 10-year period, and a medium for facilitating data collection for analysis. The research question is: how is the term “small business” used in political rhetoric in the UK, in the identification of policy problems and solutions, and the creation of pending narrative? It is determined that the term small business is an ideograph with different and often competing meanings for various interest groups, and suffers from serious imprecision despite policy efforts which strive for legitimacy. Even with spikes in use reflecting election cycles and periods of economic stress, the term’s power is in its mutable but appealing vagueness, and its enduring quality as pending narrative. This leaves open obvious questions of both policy efficacy and the sufficiency of ideographic-laced rhetoric as a substitute for meaningful policy.     

From Cronyism to Oligarchy? Privatisation and Business Elites in Myanmar

Privatisation is often contentious yet in Myanmar it has not so much been its merits or drawbacks that have attracted attention as questions around implementation. In Myanmar, the implementation of privatisation has broad significance for the political economy. A first phase of privatisation was focused on small and medium-sized enterprises and did not have a significant economic impact. A second phase, commenced in 2008, consolidated the interests of a business elite with personal connections to the military regime. The impact of this second phase of privatisation was such that some elements of this elite strengthened to the extent that they no longer relied entirely on patronage, creating opportunities for diversification in their strategies of wealth creation and defence. For this reason, it is argued, the wealthiest strata of Myanmar’s business elite is now best conceived as not simply consisting of cronies but rather as a nascent form of oligarchy. In theoretical terms, this suggests that greater attention to the qualitative difference between cronyism and oligarchy is warranted, as is close study of processes – like privatisation and political reform – that enable or require a wider range of strategies of wealth defence.     

Fixing Financial Plumbing: Tax,Leaks and Base Erosion and Profit Shifting in Europe

Aggressive tax planning by multinational enterprises (MNEs) costs EU member states between €50-70 billion and €150-190 billion per annum through base erosion and profit shifting (BEPS). This tax gap has been blamed on ‘unethical’ companies acting legally, but inappropriately. Action to curtail this behaviour has been made possible by the confluence of two powerful movements: a popular articulation of tax morality as it relates to MNEs and the high issue salience reached as a consequence of the financial crisis and austerity in Europe, an emerging discourse around tax morality, and the efforts of prominent whistleblowers. As a result, domestic governments have removed their ‘soft’ veto and facilitated supranational bodies in innovating on corporate taxation, helping to rebalance the technical and structural superiority of MNEs in the international tax system.     

Focal Points and Turning Points in Negotiation: A Comparative Analysis

In this article, we examine the roles of focal points and turning points in negotiation. Both concern impasses in negotiation, and negotiators can exploit them to move past impasses. Each term uses the word “point” differently, however. A focal point refers to a single salient coordinating concept shared by the parties. A turning point is a departure that takes place during the course of a negotiation, when the course seems to change. Precipitants precede turning points and consequences follow them. In this article, we focus on the relationship of these two negotiation concepts. We raise the following questions: Does the development of focal points precipitate departures, and, if so, how? Do departures lead to the development of focal points, and, if so, how? Are there circumstances in which focal points do not precipitate turning points and vice versa? Do negotiations that feature focal points create more or less durable agreements? Do negotiations that include turning points create more or less durable agreements? To help answer these questions, we have analyzed four cases. In the German Foundation Agreement negotiation, the development of focal points precipitated turning points. In the South African Interim Constitution negotiations, turning point departures precipitated the development of focal points. And in the negotiations to end the Burundi civil war and to reach the Nouméa Accord between France and New Caledonia, parties shared focal points that did not precipitate turning points. These case analyses provide insights into the role of focal points in producing effective and durable agreements. They also suggest opportunities for further research on the interaction between these concepts.     

Civil and Uncivil Actors in the Guatemalan Peace Process

Abstract This paper examines the Guatemalan peace process by focusing on different actors in civil society. It considers the peace negotiations between the government/ military and the guerrillas, rather than the realm of electoral procedures, to be the main locus of political transition. Challenging the work of many elite-centred theorists of democratisation who claim that civil society is an ephemeral and largely insignificant actor in transitions, the analysis considers both popular actors and business associations, one of the major‘ uncivil’ actors in Guatemalan civil society, and shows that civil society can have an impact on transitions on multiple levels. In attempting to explain the degree of impact, the paper illustrates the need to examine both the surrounding political opportunity structure and internal factors such as organisation, strategy and leadership.     

关于国有控股公司的几个问题

国有控股公司是政府作为国有资产所有代表行使其出资权利的中间层次。本对国有控股公司概念、分类、成因及组建方式进行了探讨,并提出了发展和完善国有控股公司所应注意的几个问题。     

论欧盟法中跨国企业集团破产的管辖权

跨国企业集团是由在各国成立的不同法律实体以某种形式的控制权或所有权相互连结而形成的经济组织。在欧盟破产法中,跨国企业集团破产管辖权可以分成两个层次:一是基于债务人主要利益中心地的管辖;二是基于债务人营业所所在地的管辖。     

公安机关人民警察涉爆业务培训的分析

公共安全是国家安全的重要组成部分,爆炸物品管理水平和涉爆犯罪的打击力度直接关系到我国的公共安全,尤其是当前国际国内形势日益复杂的情况下,这一工作显得更为重要。政府将涉爆公共安全管理交给了公安机关,而涉爆公共安全管理水平的高低取决于公安机关人民警察对爆炸物知识和涉爆犯罪规律掌握的程度。     

Level Two Negotiations: Helping the Other Side Meet Its “Behind‐the‐Table” Challenges

A long analytic tradition has explored the challenge of productively synchronizing “internal” with “external” negotiations, with a special focus on how each side can best manage internal opposition to agreements negotiated “at the table.” Implicit in much of this work has been the view that each side's leadership is best positioned to manage its own internal conflicts, often by pressing for deal terms that will overcome internal objections and by effectively “selling” the agreement to key constituencies. Far less frequently have analysts considered how each side can help the other side with its “behind‐the‐table” barriers to successful agreement. Following Robert Putnam's two‐level games schema, I characterize such “behind‐the‐table” or “Level Two” barriers more broadly, offer several innovative examples of how each side can help the other overcome them, and develop more general advice on doing so most effectively. As a fuller illustration of a Level Two negotiator helping the other side with its formidable behind‐the‐table challenges, I pay special attention to the end‐of‐Cold‐War negotiations over German reunification in which former American Secretary of State James Baker played a key role.