证券市场中上市公司粉饰报表的原因及治理

上市公司粉饰报表对我国经济的健康发展危害严重。上市公司粉饰报表的原因主要在于 :一是上市公司存在粉饰报表的内在动因 ,二是企业外部监督约束机制不健全。解决上市公司粉饰报表的问题 ,首先要加强会计人员的职业道德教育 ,其次要进一步完善上市公司的外部监管机制     

严复的能力观及其对当代公共管理创新的启示——对史华兹《寻求富强:严复与西方》的一种解读

对美国著名汉学家史华兹的代表作<寻求富强:严复与西方>进行文本解读发现:该著所反映出的严复能力观对当代公共管理的创新发展具有重要的启示意义.严复认为中西方的关键性差别在于能力,而隐含其中的是以能力为导向的主体意识和公共意识方面的差距."-3代公共管理的创新发展有必要吸收严复能力观中的思想精髓,以国家能力建构为着力点,以公民启蒙为社会基石,以突显公正为其内在灵魂.对正处于社会转型期的国家而言,努力实现国家能力与公民自由问的平衡是达致善治的关键.     

ASSESSING CONGRUENCEAMONG DISTANCE MATRICES: SINGLE-MALT SCOTCH WHISKIES REVISITED

A test of congruence among distance matrices is described. It tests the hypothesis that several matrices, containing different types of variables about the same objects, are congruent with one another, so they can be used jointly in statistical analysis. Raw data tables are turned into similarity or distance matrices prior to testing; they can then be compared to data that naturally come in the form of distance matrices. The proposed test can be seen as a generalization of the Mantel test of matrix correspondence to any number of distance matrices. This paper shows that the new test has the correct rate of Type I error and good power. Power increases as the number of objects and the number of congruent data matrices increase; power is higher when the total number of matrices in the study is smaller. To illustrate the method, the proposed test is used to test the hypothesis that matrices representing different types of organoleptic variables (colour, nose, body, palate and finish) in single‐malt Scotch whiskies are congruent.     

关于人性论的博弈分析

中国的人性论生发出的圣人治国,是对人性的否定,产生的是囚徒困境难题;西方的人性论产生的是法律治国,是对人性的肯定,破解了囚徒困境难题.从博弈论视角看,出现如此分野的原因是,中国古代社会政治家们试图设计一种仅有帕累托最优均衡的制度,但因为没有从现实的人性出发,导致只能依靠人治维护表面的帕累托最优均衡,实际上存在的却是囚徒困境;西方社会的政治家们则以承认人性为前提,设计了一种帕累托次优均衡的制度.     

格式条款法律特征刍议

格式条款是合同法上的重要制度。我国现有合同法论著一般并未将格式条款的构成要件作为一个独立问题加以研究，笔者主要从六个方面分析讨论了格式条款的法律特征，即制订方面的特征、适用范围方面的特征、内容方面的特征、当事人关系方面的特征、形式方面的特征、解释方面的特征。     

大学贫困生个性及心理健康状况关系研究

针对大学贫困生进行16PF和MMPI调查,评价贫困生心理健康状况及其影响因素。     

推动当代中国马克思主义大众化的思考

推动当代中国马克思主义大众化，必须正确把握当代中国马克思主义及其大众化的科学内涵，深刻理解推动当代中国马克思主义大众化的重要意义，不断赋予当代中国马克思主义鲜明的实践特色、民族特色、时代特色，坚持当代中国马克思主义的科学性。并解决好思想政治教育的方法问题。     

论党的十七大的重大理论贡献

党的十七大的理论贡献在于，首次提出“中国特色社会主义理论体系”这一新概念，有力地回答了在改革开放关键时期“举什么旗，走什么路”的根本问题；明确界定了科学发展观的内涵和全面建设小康社会的新要求，提出了生态文明理念，有力地回答了在21世纪头20年“怎么举好旗，怎么走好路”的基本问题；突出强调推动中国特色社会主义民主政治制度和以民生为重点的社会建设，有力地回答了“如何发展社会主义政治制度，如何保障和改善民生”两大难题。     

Lower bounds on expectations of positive L-statistics from without-replacement models

We consider samples drawn without replacement from finite populations. We establish optimal lower non-negative and upper non-positive bounds on the expectations of linear combinations of order statistics centered about the population mean in units generated by the population central absolute moments of various orders. We also specify the general results for important examples of sample extremes, Gini mean differences and sample range. The paper completes the results of Papadatos and Rychlik [2004. Bounds on expectations of L-statistics from without replacement samples. J. Statist. Plann. Inference 124, 317–336], where sharp negative lower and positive upper bounds on the expectations of the combinations were presented for the without-replacement samples.     

Projective Identification as a Contributor to Domestic Violence

Many explanations have been given as to why men batter. Rarely are deep unconscious intrapsychic processes identified as contributing reasons. One way that violent men may use their partner to fill emotional needs is through the primitive defense of projective identification. Projective identification may be invoked by men to induce the other partner to carry split off threatening parts of the self that are too anxiety provoking to retain. The occurrence of projective identification could therefore be an important intrapsychic and interpersonal dynamic that contributes to the escalation of tension prior to the violent episode.