Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepte...Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.展开更多
This paper reports some first results obtained from a study conducted on work integration social enterprises （WISEs） in the framework of the social and solidarity economy （SSE） and the integration of international...This paper reports some first results obtained from a study conducted on work integration social enterprises （WISEs） in the framework of the social and solidarity economy （SSE） and the integration of international migrants. WISEs, as hybrid transit companies, go beyond a pure economic rationale, enabling labor and social inclusion for disadvantaged groups, international migrants included, through an insertion process in a real job performance environment. Therefore, WISEs should be understood as valuable mechanisms for achieving optimal levels of personal empowerment and social and labor integration in their active use and enhancement of these employees＇ capacities and competences. All of these aspects of WISEs have an impact on social justice in helping construct a more inclusive growth and society and foster the integration of international migrants.展开更多
文摘Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.
文摘This paper reports some first results obtained from a study conducted on work integration social enterprises （WISEs） in the framework of the social and solidarity economy （SSE） and the integration of international migrants. WISEs, as hybrid transit companies, go beyond a pure economic rationale, enabling labor and social inclusion for disadvantaged groups, international migrants included, through an insertion process in a real job performance environment. Therefore, WISEs should be understood as valuable mechanisms for achieving optimal levels of personal empowerment and social and labor integration in their active use and enhancement of these employees＇ capacities and competences. All of these aspects of WISEs have an impact on social justice in helping construct a more inclusive growth and society and foster the integration of international migrants.
