对中国证券业加入WTO面临问题的思考

中国加入 WT O后 ,证券业的开放是一种必然的趋势。面对这种状况 ,我国证券业应当采取的措施是 :加快金融改革 ,提高金融运行的市场化程度 ;逐步推进金融业的混业经营 ,提高经济证券化程度 ;大力培育较大规模证券经营机构 ;改革和完善证券市场的创新机制 ;建立有效的市场监管体系     

金融业是“社会经济”发展的“主导力量”

我国参加“WTO”以后 ,对我国冲击最大的应是金融业。我国金融业市场化程度最低 ,但它又在经济社会发展中作用最大。金融业有自身发展的规律 ,它应突破“存、贷、汇”的限制 ,走上以资本经营为主体的更大市场。金融市场的发展在客观上给社会更多的选择余地 ,分散了金融风险。金融风险是市场风险的一种 ,风险并不等于是危机。金融危机大体上有三种类型 :一是支付危机 ,二是股市危机 ,三是汇市危机。只要经济平稳发展 ,政策对头 ,危机一般都可避免。资本市场不宜过早开放 ,应以监管能力的配套为前提     

Working Girls: Femininity and Entrapment in Peyton Place and Valley of the Dolls

Jacqueline Susann's Valley of the Dolls (1966) and Grace Metalious's Peyton Place (1956) are novels that have long exerted a powerful hold on the popular imagination. The bestselling Peyton Place was adapted into a successful film in 1957 before becoming an iconic television series, running from 1964 to 1969. Valley of the Dolls was similarly re-imagined in two films, Valley of the Dolls (1967) and Beyond the Valley of the Dolls (1970), which, even today, retain a cult following. These books are typically remembered for their scandalous bringing to light of such ‘taboo’ issues as adultery, abortion, female sexuality and sexual abuse. But this article suggests that Peyton Place and Valley of the Dolls are equally preoccupied with a sympathetic examination of the role of women in the post-war workplace. In both of these novels, the process of female self-fashioning is integrally related to a woman's entry into the workforce, and to the making and controlling of her own money. But this entry into the male-dominated workforce is inherently fraught with danger, and Metalious and Susann expose some of the myriad ways in which the so-called ‘American Dream’ is contingent on the entrapment, suppression and regulation of various forms of female desire and agency.     

The legacy of subalternity and Gramsci’s national–popular: populist discourse in the case of the Islamic Republic of Iran

Drawing on Laclau’s concept of populist discourse and Gramsci’s ‘national–popular collective will’, and using the case of Iran, this article puts forward the idea of the legacy of subalternity in the context of post-revolution governments. The concept of ‘national–popular collective will’ facilitates an understanding of how the popular subject is constructed and the meanings embedded in that process. It is argued that Islamic Republic elites articulate a populist discourse that constructs the ‘self’ (the Islamic Republic) as synonymous with ‘the people’. Embedded in this discursive construction is a legacy of subalternity that goes back to the 1979 Revolution’s populist discourse.     

Five years after the Arab Spring: a critical evaluation

A new political geography has emerged in the Middle East and North Africa (MENA) after the Arab Spring. The transformative impact of the popular upheavals appeared to put an end to long-term authoritarian regimes. Today, the region is far from stable since authoritarian resilience violently pushed back popular demands for good governance and is pushing to restore former state structures. However, the collective consciousness of the popular revolts endures, and a transformative prospect may emerge on the horizon. The chaotic situation is the result of an ongoing struggle between those who seek change and transformation and others in favour of the status quo ante. A critical evaluation of the Arab Spring after five years indicates a continuous process of recalculation and recalibration of policies and strategies. There are alternative routes for an eventual settlement in the MENA region, which are in competition against both regional and transregional quests for a favourable order.     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

The Quality of Annual Reporting by Italian Museums: An International Comparison

We study the quality of disclosure and the level of accountability of Italian museums using MPADI2 index (Wei et al. 2008; Botes et al. 2013) on a sample of 13 annual reports which, given the legal status of some entities, encompasses the activity of 93 Italian public and private museums, many of which are within the most visited in Italy and worldwide. The results allow for an international comparison with the annual reports of a panel of USA, UK and European museums which have undergone the same MPADI2 analysis, giving an interesting insight about museum different disclosing practices across countries.     

Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU

The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.     

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

从《反洗钱法》看我国洗钱罪立法的演进及完善

当前,洗钱犯罪已经成为各国普遍面临的难题,它不但给犯罪所得的黑钱披上了合法的外衣,为国家追查相关上游犯罪设置了障碍,而且为犯罪分子继续甚至扩大犯罪提供了条件与机会。如何对之进行有效打击,是各国都在努力探究的问题。本文从我国洗钱罪的立法历程入手,通过中外立法例的比较,指出我国洗钱罪立法上的不足,并提出今后应当完善的方向。