虚报注册资本骗取公司登记罪与虚假出资、抽逃出资罪的异同

本文比较分析了虚报注册资本骗取公司登记罪与虚假出资、抽逃出资罪的异同 ,以便准确区分两罪并在实践中正确适用法律     

Cinematic Terrorism: Deleuze,ISIS and Delirium

This paper will use the concept of time-image discussed by Gille Deleuze in Cinema 1 and Cinema 2 as a heuristic tool for thinking about the Internet films of the Islamic State (ISIS). By considering that ISIS films primarily operate on two different axes: a time-image that presents a recollection of a mythic past, and a movement-image that reverses roles of power and sovereignty with a Western antagonist through mimesis, I discover that although we are unable to consider the ISIS films strictly as documentary, they are nonetheless not representational either. Within this context, I will argue that ISIS films may be experienced as actualizations of a global schizophrenic delirium. The ISIS films demonstrate what Deleuze describes as the “powers of the false.” They show a reality that is unbearable to witness. In the same way that the Marquis de Sade exhibited in life and fiction a physical violence and perversion that were symptomatic of the chaotic and brutal realities of the French Revolution, ISIS itself, and not only its film productions, becomes the foci of a symptomatic and cinematic realization of the failures of our globalized society in the post-Cold War/Arab Spring era. We experience the unbearable violence in the form of schizophrenic delirium, as if this violence is being performed somewhere else, by someone else, to someone else. These forms of spatial and temporal shifts, detachments, and interchanges are emphasized by the arrival of war refugees to the Western world from Syria, Iraq, and Afghanistan. In this process of becoming the Other, there is no escaping the delirium of Otherness.     

Assessing safety at the end of clinical trials using system organ classes: A case and comparative study

Recent approaches to the statistical analysis of adverse event (AE) data in clinical trials have proposed the use of groupings of related AEs, such as by system organ class (SOC). These methods have opened up the possibility of scanning large numbers of AEs while controlling for multiple comparisons, making the comparative performance of the different methods in terms of AE detection and error rates of interest to investigators. We apply two Bayesian models and two procedures for controlling the false discovery rate (FDR), which use groupings of AEs, to real clinical trial safety data. We find that while the Bayesian models are appropriate for the full data set, the error controlling methods only give similar results to the Bayesian methods when low incidence AEs are removed. A simulation study is used to compare the relative performances of the methods. We investigate the differences between the methods over full trial data sets, and over data sets with low incidence AEs and SOCs removed. We find that while the removal of low incidence AEs increases the power of the error controlling procedures, the estimated power of the Bayesian methods remains relatively constant over all data sizes. Automatic removal of low-incidence AEs however does have an effect on the error rates of all the methods, and a clinically guided approach to their removal is needed. Overall we found that the Bayesian approaches are particularly useful for scanning the large amounts of AE data gathered.     

消费主义的危害和对策

消费主义是把消费作为人生的目的和人生价值的根本尺度,主要指在西方发达资本主义国家普遍存在的一种文化态度、价值观念或生活方式。这种思潮影响着国人,因此我们必须以马克思科学的消费理论来引导人们进行合理的消费。     

杜绝假帐的几点思考

如何从根本上解决我国会计领域假账屡禁不止、会计信息严重失真这一顽症,促进会计工作健康稳定进行,已经是我国会计界亟待研究的一个课题。笔者认为;在目前会计理论和实践中,会计责任的定位不清和会计责任主体的错位,会计法律责任体系的不健全和会计职业风险的弱化是上述顽症的根源。     

Strong control, conservative point estimation and simultaneous conservative consistency of false discovery rates: a unified approach

Summary.  The false discovery rate (FDR) is a multiple hypothesis testing quantity that describes the expected proportion of false positive results among all rejected null hypotheses. Benjamini and Hochberg introduced this quantity and proved that a particular step-up p -value method controls the FDR. Storey introduced a point estimate of the FDR for fixed significance regions. The former approach conservatively controls the FDR at a fixed predetermined level, and the latter provides a conservatively biased estimate of the FDR for a fixed predetermined significance region. In this work, we show in both finite sample and asymptotic settings that the goals of the two approaches are essentially equivalent. In particular, the FDR point estimates can be used to define valid FDR controlling procedures. In the asymptotic setting, we also show that the point estimates can be used to estimate the FDR conservatively over all significance regions simultaneously, which is equivalent to controlling the FDR at all levels simultaneously. The main tool that we use is to translate existing FDR methods into procedures involving empirical processes. This simplifies finite sample proofs, provides a framework for asymptotic results and proves that these procedures are valid even under certain forms of dependence.     

上市公司会计信息披露民事责任的若干问题

我国的证券市场尚处于弱式有效市场,会计信息含量较低,投资者决策时非理性因素占主导地位,市场系统风险因素较大。因此,在对会计信息虚假陈述的认定时,应遵循程序理性原则;对会计信息披露民事责任的归责宜采用过错推定原则,而不宜采用无过错责任原则;在确认会计信息虚假陈述民事赔偿损失时,应充分考虑使投资者致损的其他因素,合理分担损失额。     

女书研究的现状和存在的问题

本文主要揭示20年来女书研究中存在的假女书、伪女字以及讹伪女书注释资料等严重影响女书文化研究的混乱现象。     

我国上市公司虚假财务报告盛行的原因及其防范对策

本文通过分析我国上市公司虚假财务报告产生的原因及其在监管中存在的问题,提出了防范财务报告做假的几点对策思路:一是建立财务报告信息披露规范及监督体系,完善公司治理机制,充分发挥独立董事的作用;二是推进会计师事务所改革,实行合伙制的组织形式,加强注册会计师自身道德约束;三是健全民事赔偿机制,多管齐下,建立一套有效的监管机制。     

真值表在形式逻辑中的功能

真值表是形式逻辑中广泛使用的一种逻辑方法,也是一种非常有用的工具.利用这一工具,可以判定一个命题表达式的真值情况;命题间的等值或矛盾关系;两个命题是否有条件关系;还可以应用它确定若干命题是否有一种共同情况存在以及寻找符合题设条件的情况和推理形式是否正确.这些结果都可以利用真值表这一工具一目了然地显示.