产权性质、制度环境与内部控制

内部控制是近年来国内外监管部门、实务界和学术界关注的热点与前沿问题。本文研究我国上市公司最终控制人的产权性质与地区制度环境对公司内部控制质量的影响。利用厦门大学内控课题组(2010)构建的2007-2009年我国上市公司内部控制指数,本文主要发现:首先,相比于中央政府控制的公司,地方政府控制的公司内部控制质量相对较差,而非政府控制的公司内部控制质量与中央政府控制的公司之间则没有明显差异;其次,上市公司所在地区的市场化程度越高或政府对经济的干预程度越低,公司的内部控制质量越高,尤其是对于地方政府控制和非政府控制的上市公司,并且,良好的外部制度环境有助于缩小地方政府控制和非政府控制公司的内部控制与中央政府控制公司之间的差距。本文的研究结果对相关主管部门及监管机构具有一定的政策启示意义

高管集权、内部控制与会计信息质量

公司内部治理的核心之一是选择一个恰当的权力配置结构,以有利于增进公司各种制度和政策的执行效率。本文研究公司高管的权力配置结构对公司内部控制与会计信息质量之间关系的影响。采用盈余管理和财务重述衡量会计信息质量,本研究发现:(1)公司的内部控制质量与会计信息质量正相关;(2)公司内部控制对会计信息质量的提升作用受制于公司内部高管的权力配置结构。在高管权力集中的情况下,内部控制的改善对会计信息质量并没有明显的提升作用。本研究对公司内部控制制度的后续建设和实施乃至公司治理结构的改进均具有一定的启示意义

Inter-jurisdictional cooperation in planning and development of greenways in Pearl River Delta

The fragmented politics set an unavoidable barrier for the governance of a region, where jurisdictions may share collective interests to cope with regional issues like the delivery of infrastructure, environmental degradation, etc. Inter-jurisdictional cooperation is the key concept to tackle the fragmented complex through employing corresponding types of regional governance. Experiencing over thirty years’ fast economic growth, the Pearl River Delta is transforming from a single-centred region to a polycentric one. Each jurisdiction has demonstrated a strong economic competitiveness and shaped the PRD to become the most populated mega-city region. However, political decentralization roused the inter-urban competitions, and regional problems like environmental degradation occurred even though the provincial government has promoted a series of regional plans to coordinate collective issues in last decades. The PRD Greenway Scheme can be understood as a tool for implementing the concept of “Regional Green Land”, which dedicated to define the boundaries of green land to preserve the integrated ecological value. To materialise it, the provincial government adopted a multi-tier planning approach and required the jurisdictions to rise funding sources locally. To facilitate its implementation, corresponding institutional arrangements including both provincial level inter-departmental collaboration and inter-scalar coordination have been conducted. And both formal and informal tactics have been adopted. Various achievements have been observed and benefits have been generated to the whole society. Meanwhile, variations emerged between jurisdictions because of different local leaders’ ambitions, urban development contexts and the conditions of local fiscal budgets. To conclude, I have found that the PRD case has “re-invented” regional governance successfully through establishing an ad-hoc cooperation mechanism. And it did avoid the common challenges that western theories have defined because of the governments’ potent intervention. However, public perception can be a controversial issue for a top-down administrative structure. To improve the mechanism, the criteria of evaluating municipalities’ performances can be diversified to include the index of quality, innovative design like flagship sections can be beneficial to public perception, and participation of various actors can be emphasized to cultivate the lifestyle of using greenways.published_or_final_versionUrban Planning and DesignMasterMaster of Science in Urban Plannin

Aripiprazole versus other atypical antipsychotics for schizophrenia

BACKGROUND: In most western industrialised countries, second generation (atypical) antipsychotics are recommended as first line drug treatments for people with schizophrenia. In this review we specifically examine how the efficacy and tolerability of one such agent - aripiprazole - differs from that of other comparable second generation antipsychotics. OBJECTIVES: To evaluate the effects of aripiprazole compared with other atypical antipsychotics for people with schizophrenia and schizophrenia-like psychoses. SEARCH METHODS: We searched the Cochrane Schizophrenia Group Trials Register (November 2011), inspected references of all identified studies for further trials, and contacted relevant pharmaceutical companies, drug approval agencies and authors of trials for additional information. SELECTION CRITERIA: We included all randomised clinical trials (RCTs) comparing aripiprazole (oral) with oral and parenteral forms of amisulpride, clozapine, olanzapine, quetiapine, risperidone, sertindole, ziprasidone or zotepine for people with schizophrenia or schizophrenia-like psychoses. DATA COLLECTION AND ANALYSIS: We extracted data independently. For dichotomous data we calculated risk ratios (RR) and their 95% confidence intervals (CI) on an intention-to-treat basis based on a random-effects model. Where possible, we calculated illustrative comparative risks for primary outcomes. For continuous data, we calculated mean differences (MD), again based on a random-effects model. We assessed risk of bias for each included study. MAIN RESULTS: We included 12 trials involving 6389 patients. Aripiprazole was compared to olanzapine, risperidone and ziprasidone. All trials were sponsored by an interested drug manufacturer. The overall number of participants leaving studies early was 30% to 40%, limiting validity (no differences between groups).When compared with olanzapine no differences were apparent for global state (no clinically important change: n = 703, 1 RCT, RR short-term 1.00 95% CI 0.81 to 1.22; n = 317, 1 RCT, RR medium-term 1.08 95% CI 0.95 to 1.22) but mental state tended to favour olanzapine (n = 1360, 3 RCTs, MD total Positive and Negative Syndrome Scale (PANSS) 4.68 95% CI 2.21 to 7.16). There was no significant difference in extrapyramidal symptoms (n = 529, 2 RCTs, RR 0.99 95% CI 0.62 to 1.59) but fewer in the aripiprazole group had increased cholesterol levels (n = 223, 1 RCT, RR 0.32 95% CI 0.19 to 0.54) or weight gain of 7% or more of total body weight (n = 1095, 3 RCTs, RR 0.39 95% CI 0.28 to 0.54).When compared with risperidone, aripiprazole showed no advantage in terms of global state (n = 384, 2 RCTs, RR no important improvement 1.14 95% CI 0.81 to 1.60) or mental state (n = 372, 2 RCTs, MD total PANSS 1.50 95% CI -2.96 to 5.96).One study compared aripiprazole with ziprasidone (n = 247) and both the groups reported similar change in the global state (n = 247, 1 RCT, MD average change in Clinical Global Impression-Severity (CGI-S) score -0.03 95% CI -0.28 to 0.22) and mental state (n = 247, 1 RCT, MD change PANSS -3.00 95% CI -7.29 to 1.29).When compared with any one of several new generation antipsychotic drugs the aripiprazole group showed improvement in global state in energy (n = 523, 1 RCT, RR 0.69 95% CI 0.56 to 0.84), mood (n = 523, 1 RCT, RR 0.77 95% CI 0.65 to 0.92), negative symptoms (n = 523, 1 RCT, RR 0.82 95% CI 0.68 to 0.99), somnolence (n = 523, 1 RCT, RR 0.80 95% CI 0.69 to 0.93) and weight gain (n = 523, 1 RCT, RR 0.84 95% CI 0.76 to 0.94). Significantly more people given aripiprazole reported symptoms of nausea (n = 2881, 3 RCTs, RR 3.13 95% CI 2.12 to 4.61) but weight gain (7% or more of total body weight) was less common in people allocated aripiprazole (n = 330, 1 RCT, RR 0.35 95% CI 0.19 to 0.64). Aripiprazole may have value in aggression but data are limited. This will be the focus of another review. AUTHORS' CONCLUSIONS: Information on all comparisons are of limited quality, are incomplete and problematic to apply clinically. Aripiprazole is an antipsychotic drug with a variant but not absent adverse effect profile. Long-term data are sparse and there is considerable scope for another update of this review as new data emerges from the many Chinese studies as well as from ongoing larger, independent pragmatic trials

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies