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institutional Reform and Social Changes in Northeast China during the Late Qing:A Case Study of Appeal Trials

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Frontiers of Law in China-Selected Publications from Chinese Universities 2020年第1期15卷 38-58页

作者：海丹 Institute for the Study of Lingnan Culture Sun Yat-sen UniversityGuangzhou 510275China

institutional reform and social changes in northeast China during the late Qing period are usually attributed to the Qing dynasty changing its policy on immigration to northeast China.However,institutional reform because of debt appeals between civilian creditors and the Mongolian princes is often overlooked.Using administrative cases from Fengtian Governor Archives and Kirin Prefecture Archives,this study identifies how the governor officers of northeast China changed Mongolian land rights and official finance institutions through appeal judgments in the late Qing dynasty.Appeals were related to Mongolian land rights reform and promoted the financial institutional reform in northeast China.This study concludes by arguing that the judgments affected the profits of the litigants and changed the local society.

关键词： institutional reform and social changes land rights finance appeals northeast China the late Qing dynasty

Empowering local research ethics review of antibacterial mass administration research

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Infectious Diseases of Poverty 2022年第5期11卷 1-13页

作者： Nelson K.Sewankambo Paul Kutyabami Department of Medicine School of MedicineCollege of Health SciencesMakerere UniversityP.O.Box 7072KampalaUganda Department of Pharmacy School of Health SciencesCollege of Health SciencesMakerere UniversityP.O.Box 7072KampalaUganda

Background::Recent studies using mass drug administration(MDA)of antibiotics to entire communities have focused global attention on the unique ethical challenges of MDA of antibiotics in research and public health interventions.However,there is no specific guidance for Research Ethics Committees(RECs)or institutional Review Boards(IRBs)to review such trials.We surveyed the literature to identify the unique ethical challenges and to strengthen the competencies of RECs or IRBs in low-and middle-income countries(LMICs)in their ethical reviews of these trials.Methods::We employed a desk review.We searched PubMed,Web of Science,and Google Scholar,combining terms for"mass drug administration"with terms for"research ethics committees,""institutional review boards,"and"ethics."We reviewed citations of search results to retrieve additional articles.Only articles published and indexed in the above databases up to 6 January 2022 in English were included.Abstracts(without full articles),books and articles that had exclusive veterinary and environmental focus were excluded.We synthesized the literature to identify particularly challenging ethical issues relevant to antibacterial MDA trials in LMICs.Results::The most challenging ethical issues can be categorised into four broad domains:determining the social value of MDA,assessing risks and benefits,engaging all stakeholders meaningfully,and study design-related ethical challenges.These four domains interact and impact each other.Together,they reveal the need for RECs/IRBs to review MDA studies through a broader lens than that of clinical trials per se.From our findings,we propose a framework to guide the RECs and IRBs in LMICs to perform the initial and continuing review of antibiotic MDA trials.We also recommend strengthening the competencies of LMIC RECs or IRBs through ongoing training and collaboration with RECs or IRBs from high-income countries.Conclusions::REC/IRB review of research using MDA of antibiotics plays a critical role in assuring the ethical conduct of MDA s

关键词： Antibiotic Mass drug administration Ethics Review Committee Ethics Review institutional Review Board Empowerment Guidance Trials

institutional Reform:UP GRADING OPENINGS

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China Weekly 2022年第4期 32-33页

作者： Han Yong 不详

Since China's Central Economic Work Conference proposed“institutional opening-up”for the first time in 2018,the Regional Comprehensive Economic Partnership(RCEP)was signed and China applied to join the Comprehensive and Progressive Agreement for Trans-Pacific Partnership(CPTPP).This signals a shift in Chinas opening-up from goods and production factors,such as free flow of capital,land and labor,to aligning with international economic and trade rules.

关键词： OPEN official institutional

IFRS adoption in China and foreign institutional investments

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China Journal of Accounting Research 2019年第1期12卷 1-32页

作者： Mark DeFond Xinzi Gao Oliver Zhen Li Lijun Xia University of Southern California Sun Yat-Sen University Shanghai Lixin University of Accounting and Finance Shanghai Jiao Tong University

We examine the effectiveness of China’s IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China’s IFRS adoption, and some evidence that it actually declines, particularly among firms with weaker incentives to credibly implement IFRS, or with greater ability to manipulate IFRS’s fair value provisions. We also find that the association between earnings and returns generally declines after IFRS adoption, consistent with reduced earnings quality. In addition, we find that foreign institutional investors’ returns decrease after China’s IFRS adoption. Finally, the decline in foreign institutional investment is greater among investors from countries with weak institutions that have also adopted IFRS. Taken together, our evidence suggests that the weak institutional infrastructure in China’s transitional economy impairs IFRS’s intended goal of attracting institutional investment through improved financial reporting quality. Further, financial information users’ home country institutions and IFRS adoption experience affect the effectiveness of IFRS adoption.

关键词： IFRS Foreign institutional investment Institutions China

Foreign versus domestic institutional investors in emerging markets: Who contributes more to firm-specific information flow?

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China Journal of Accounting Research 2015年第1期8卷 1-23页

作者： Jeong-Bon Kim Cheong H.Yi Department of Accountancy City University of Hong Kong

Using a large sample of firms listed on the Korea Stock Exchange over 1998–2007, this study investigates whether and how trading by foreign and domestic institutional investors improves the extent to which firm-specific information is incorporated into stock prices, captured by stock price synchronicity. We find,first, that stock price synchronicity decreases significantly with the intensity of trading by foreign investors and domestic institutional investors. Second,trading by foreign investors facilitates the incorporation of firm-specific information into stock prices to a greater extent than trading by aggregate domestic institutions. Third, among domestic institutions with differing investment horizons, short-term investing institutions, such as securities and investment trust companies, play a more important role in incorporating firm-specific information into stock prices via their trading activities, compared with long-term investing institutions, such as banks and insurance companies.Finally, we provide evidence suggesting that trading by foreign and domestic short-term institutions reduces the extent of accrual mispricing. Our results are robust to a variety of sensitivity checks.

关键词： Foreign investors institutional trading Investment

Voluntary CSR disclosure, institutional environment,and independent audit demand

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China Journal of Accounting Research 2019年第4期12卷 357-377页

作者： Peipei Zheng Chunyan Ren School of Accounting/Institute of Capital Market and Audit Governance Studies for the Great Bay Area(Guangdong Hong KongMacao)Guangdong University of Finance and EconomicsChina School of Management Xiamen UniversityChina

Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges,this study examines the impact of voluntary corporate social responsibility(CSR)disclosure on independent audit demand in different institutional environments.The sample covers the 2008–2016 period and excludes firms that are required to disclose CSR information.The findings show that compared with companies that choose to not disclose such information,companies that voluntarily disclose CSR information prefer to employ‘‘small"accounting firms for auditing services,although the auditing fees are much higher.However,as the institutional environment improves,this preference is weakened.Further analyses show that this preference is stronger in enterprises where CSR disclosure is driven by strong political motivations and managerial self-interest motivations.Legitimate motivations and economic motivations do not significantly impact the preference for‘‘small"audit firms.Furthermore,this preference is more obvious in enterprises with poor operational performance and low information disclosure quality,and it increases as CSR disclosure level decreases.The study enriches our understanding of the economic consequences of voluntary CSR disclosure and the factors that influence independent audit demand.The results also have implications for the construction and regulation of China’s system for supervising CSR information disclosure in the transitional phase.

关键词： Voluntary disclosure of corporate social responsibility information Auditor selection Auditing fees institutional environment

institutional Environment, Blockholder Characteristics and Ownership Concentration in China

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China Journal of Accounting Research 2009年第2期2卷 27-57页

作者： Xingqiang Du Zongfeng Xiu Management School Xiamen University Business School Central South University

Using a sample of China’s A-share listed companies for the period 2001-2004,this paper investigates the influence of institutional environment variables,including the process of marketization,level of local government intervention,and local legal environment,on blockholder characteristics and ownership concentration,and the relation between the endogeneity of ownership structure and institutional environment.Our results indicate that the effects of these variables on ownership concentration are(1)positive for listed companies controlled by state asset management bureaus affiliated with local governments,(2)negative for listed companies controlled by state-owned enterprises affiliated with local governments and(3)unclear for listed private companies.These variables also positively affect the degree of privatization of listed companies in China.

关键词： institutional environment Ownership structure Loca

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institutional Memory

Cardiovascular Innovations and Applications 2019年第B2期3卷 443-447页

作者： C.Richard Conti,MD,MACC University of Florida Medical School GainesvilleFLUSA

I recently read an editorial by Chris O’Connor in JACC heart failure on the topic of institutional memory[1].This stimulated me to think about the current state of institutional memory vs that which we perceived in days gone by.In my case,I am referring to the institutional memory of Johns Hopkins School of Medicine(where I went to medical school)and comparing it to the institutional memory at the University of Florida,College of Medicine,(where I have been for the past 43 years.)What follows are some of my memories of my time at Hopkins.

关键词： institutional Memory editorial

Influence of Rural Land institutional Reform on Urbanization During the 13^(th) Five-Year Plan Period:A Case Study of Jiangsu Province

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China City Planning Review 2016年第1期25卷 22-30页

作者： Chen Xiaohui Qian Fang Research Center of Urbanization and Urban-Rural Planning of Jiangsu Province Academic Committee of Urban Ecological Planning Urban Planning Society of China

The rural land institutions have confined the process of China's urbanization for a long time. During the 13 th Five-Year Plan period, the Chinese government will push forward a new round of rural land institutional reform, so as to promote the restructuring of current rural land use pattern, change related elements concerning urbanization, and realize the transformation of the urbanization mode. Taking Jiangsu Province, a comprehensive pilot site of new urbanization at the provincial level in China, as an example, the paper summarizes the practical experience of rural land institutional reform in Jiangsu during recent years. Further, through analyzing the influence of rural land institutional reform on the urbanization process of Jiangsu Province during the 13 th Five-Year Plan period, the paper puts forward some policy measures, with the hope of providing a lasting impetus for the new urbanization in Jiangsu Province as well as a reference for other provinces in China.

关键词： rural land institutional reform new urbanization integration of urban and rural development urbaniza