BTG-Jianguo Hotels & Resorts

正A ceremony marking the cooperation between the BTG-Jianguo HotelsResorts Management Company and Italy’s ATAhotels was recently held at the Beijing Jianguo Hotel.Operating 21 high-end hotels,resorts and aparthotels,ATAhotels is the largest group of its kind in Italy.And BTG-Jianguo is one of the leading hotel management companies in China.The i rst step in the companies’strategic cooperation was to select eight member hotels from each group to share logos and l ags,and     

法律职业化要求与大学法学教学的应对

法律职业化是实现法治的重要条件,亦是各国法学教育欲实现的重要目标。法律职业化要求对大学法学教学的影响是全面的。大学法学教学应作出应对：在法学教育模式、法学教育培养目标、法学课程设置、法学教学师资水平以及法学教学方法等方面需作出相应调整和改进,才能适应法律职业化要求。     

上市公司股权集中度与经营绩效关系的行业特征分析

本文利用上海证券交易所采掘、电力和煤气行业的40家及批发、零售贸易业,电子信息产业的91家上市公司的数据,在进行适当的筛选和剔除之后,对它们2003年至2005年三年的数据进行了实证研究。结果表明,在不同的行业特征条件下,股权集中度对公司经营绩效的影响是不同的:在竞争性行业的上市公司中,股权相对集中,且有若干个大股东的股权集中度有利于公司绩效的提升;在垄断性行业的上市公司中,则是较高的股权集中度有利于公司绩效的提升,无论是第一大股东、前五大股东或前十大股东的持股比例都应保持较高水平。这些实证结果为完善我国的上市公司治理提供了有益的启示。     

高等学校内部控制制度建设存在的问题及改进

高教改革不断推进,同时也出现了许多新情况、新问题。应从学校重大项目决策程序、会计委派程序、调离任审计程序等重点方面抓起,完善控制环境,健全内部管理控制制度。     

用ISO9002标准构建高校图书馆质量管理体系

高校图书馆实施ISO9002标准的主要程序是确定总体目标或质量方针,确定图书馆的组织结构,编制质量手册和程序文件,质量体系的运行与检控,申请完成体系认证。     

高校图书馆与非物质文化遗产保护

非物质文化遗产是国家珍贵的宝藏,而随着现代文明的日新月异,承载民族记忆的非物质遗产正渐渐走向消亡,对非物质文化遗产的保护已然迫在眉睫。本文在总结高校图书馆在非物质文化保护中的经验基础上,从图书馆提高服务质量和承担文化重任的角度出发,为高校图书馆在非物质文化遗产保护方面提出了些许建议。     

Empirical study of investment activity＇s drivers in capital-intensive Russian firms

In this paper we present the research results of key factors that determine the investment behavior of Russian companies during 2004-2008. The emphasis is made on the policy of capital expenditures. In the analysis, it included maeroeconomic, some industry factors （growth rate, spread of efficiency （ROIC-WACC）, market and industry risks） as well as some internal factors related to the equity structure and the quality of corporate governance.     

IAS/IFRS and insurance： A gradual shifting from insurance to finance

Financial year 2005 marks the gradual introduction of the international accounting standard （IAS） as part of a broad project promoted by the EU to achieve consistency and comparability and, consequently, greater transparency in corporate accounts, with benefits for the users and institutions who make use of, or exercise control over them. The present paper will not address all the related complex profiles （e.g., actuarial methodologies, financial evaluation models, cash-flows scenarios generation techniques）. Actual aim is to bring evidence for the gradual shifting of perspective promoted by the financial community as far as the insurance companies are concerned： Once considered as unknown ＂black-boxes＂ because of their peculiarities, western countries＇ most authoritative agencies and largest private investors felt for a long time uneasy to manage insurance companies＇ disclosures. More recently, since the industry has been absorbed in the world-wide trend toward global conglomerate encompassing banking, finance and insurance, western regulators have undertaken a sound effort to move insurance disclosures from a technical to a financial view, boosting a dramatic homologation to other financial institutions （Cesarini ＆ Varaldo, 1992; Forestieri ＆ Moro, 1993; Locatelli, et al., 1999）. The trade-off, the authors intend to show, is now between more transparent outlook and an insider＇s knowledge of an industry whose peculiarities are inescapable.     

1929年第一次南洋华侨教育会议研究:以文化认同与适应为视角

民国时期南洋华侨的文化认同与适应问题是一个重要的学术问题.本文对1929年6月由国立暨南大学组织召集的第一次南洋华侨教育会议,以文化认同与适应为视角进行初步研究,旨在探讨教育对华侨的文化、社会认同与适应的建构、贡献及意义.     

Globalization and regulatory change: The interplay of laws and technologies in E-commerce in Southeast Asia

Electronic commerce has brought about business and technological changes globally, and these global changes have given rise to major legal reforms across nations. In the fast-changing global digital economy, states need strategies to maintain competitiveness of their markets while simultaneously ensuring the secure and effective use of technologies involved in conducting electronic transactions. This paper examines how the use and recognition of electronic signatures are regulated in Southeast Asia – the region that has shown the most significant growth in global e-commerce in past few years. Based on a comparative analysis of the laws of four representative ASEAN member states – namely Singapore, Thailand, Malaysia, and Vietnam, this paper argues that there is a regional trend towards adopting more liberal and technology-neutral standards for electronic signatures. Electronic signature regulation in Southeast Asia is now built upon limited technological neutrality (or the so-called “two-tiered” approach) as a shared regulatory understanding, but this approach is operationalized differently in each state due to distinctive national contexts. Within the common legal framework, each state has developed its own system of control and management with respect to higher-level signatures (using advanced technologies). The principle of technological neutrality, a concept originally developed for the regulation of technologies in response to the liberalization of telecommunications market, has been the central theme of discussions on the e-transactions policy-making scene. As the author shows, in the process through which states localize the global standards of technological neutrality, ASEAN as a vehicle of regulatory change has played an essential role in translating this principle to the national context.