现金流量表分析切合点的现实思考

现金流量袁是财务报告的三张基本报表之一，通过现金流量表，可以概括反映经营活动、投资活动和筹资活动对企业现金流入流出的影响。对现金流量表的分析，既要掌握该表的结构及特点，分析其内部构成，又要结合固定付现费用的支付能力、企业资金来源比例和再投资能力进行综合分析，以求全面、客观地评价企业的财务状况和经营业绩．从而帮助投资者与债权人是否进行投资提供决策依据。     

Corporate statement serving as information subsidies in the product-harm crisis

This study explores the attributes of a crisis statement which influence its utility as an information subsidy in the process of product-harm crises in China. Through investigating and analyzing 92 statements released in times of product-harm crises, the results show that the form in which the statement is released, and the length of the statement have significant effects on whether the statement will be quoted fully or partially by the news media.     

From Destruction to Reconciliation

SUMMARY

Daniel Johnson discusses how the application of “restorative justice” in his own life and in the life of the victim of his criminal offense contributed to his personal regeneration and healing for his victim. Mr. Johnson challenges criminal justice policy-makers to create conditions where “restorative justice” can be employed in the broadest sense in order to do what contemporary, punitive, retributive criminal justice systems are largely incapable of doing, that is, facilitate lasting offender rehabilitation and healing for crime victims and communities, and to offer opportunities for victim-offender reconciliations.     

企业战略的两种异化—一个认知理论的视角

现实中的企业战略经常在两个方向上异化:口号式的空洞或预算式的细节,从认知理论的角度看,这源自管理者的三个思维误区:战略就是目标+计划、描述战略并无必要、好的战略应是安全可靠的.本文运用战略认知理论分析了这两种现象,认为根源在于管理者忽视了战略及其选择的本质——一种思维、一种信念系统和心智过程,在此基础上讨论了战略思维的特征、战略的描述和评价,为战略认知理论的发展和应用提供借鉴.     

It Takes Two to Fight in School,Too: A Social Relations Model of the Psychometric Properties and Relative Variance of Dyadic Aggression and Victimization in Middle School

Aggressive behavior has been well studied in terms of interindividual differences among aggressors and victims, but has been understudied, especially within naturalistic contexts, in terms of aggressor–victim relationships. The social relations model (SRM) is a powerful conceptual and analytic tool for studying dyadic phenomena, and we describe the use of multivariate SRM to study aggression. Boys and girls (N = 210) in middle schools (sixth and seventh grades) completed a newly created dyadic aggression and victimization inventory (DAVI). Results support the reliability and validity of the DAVI in assessing inter‐individual and inter‐dyadic differences in aggression and victimization. Occurrences of aggression were accounted for primarily by inter‐dyadic variability, indicating the importance of considering aggressor–victim relationships. We discuss the implications of this relationship focus for future research and intervention efforts.     

Univariate and multivariate models of positive and negative networks: Liking,disliking, and bully–victim relationships

Three relations between elementary school children were investigated: networks of general dislike and bullying were related to networks of general like. These were modeled using multivariate cross-sectional (statistical) network models. Exponential random graph models for a sample of 18 classrooms, numbering 393 students, were summarized using meta-analyses. Results showed (balanced) network structures with positive ties between those who were structurally equivalent in the negative network. Moreover, essential structural parameters for the univariate network structure of positive (general like) and negative (general dislike and bullying) tie networks were identified. Different structures emerged in positive and negative networks. The results provide a starting point for further theoretical and (multiplex) empirical research about negative ties and their interplay with positive ties.     

现金流量表相关指标分析

现金流量表作为企业法定编报的三张报表之一 ,对于债权人、股东及企业管理者分析企业的经营状况而言 ,具有重要的意义。本文重点阐述了现金流量表相关指标的分析。     

建立刑事被害人社会保险制度的思考

为从法理上探讨刑事被害人的经济困境，运用价值分析和类比分析方法，对中国现有的社会保险制度进行分析，并对建立刑事被害人社会保险制度进行了论证。分析认为，中国现有的社会保险制度在解决刑事被害人经济困境问题上作用不大，但只要对其稍作改造，则可以发挥大的作用。同时认为，建立刑事被害人社会保险制度，要充分利用现有的社会保险制度，坚持与中国经济发展水平相适应和方便刑事被害人的原则。     

恢复性司法视野下的被害人承诺制度研究

传统刑事司法认为犯罪是需要给予报应的针对国家的行为，犯罪必须接受惩罚，惩罚表达了社会对犯罪的谴责和对正义的追求，并且也可以用以威慑犯罪人和其他企图破坏社会规范的人。支配传统刑事司法的刑事政策是报应性和惩罚性的。恢复性司法是一种崭新的解决纠纷的方式，被害人及其亲友、整个社区都被认为是犯罪行为的受害者。最为典型的恢复性司法运动就是所谓“被害人—犯罪人和解”或“被害人—犯罪人调解”。恢复性司法运动最初主要适用于未成年人犯罪，现在则开始扩大至成年人犯罪，并且由最初仅仅适用于轻微犯罪、财产性犯罪向现在的严重犯罪甚至暴力性犯罪扩展。由此引起了刑法理论界对被害人问题的关注。     

刑事和解不诉制度的倡导与研究

刑事和解不诉制度,是在评价西方刑事和解制度、反思当前我国刑事司法实践的基础上提出的。其其理论基础———恢复性司法,旨在弥补传统刑事司法的缺陷,形成传统刑事司法与恢复性司法之间相辅相成的流动关系进而使刑事司法制度更能有效地吸纳现代社会发展过程中带来的纠纷与无序。刑事和解不诉制度既体现出刑事和解制度的价值理念,又体现出不起诉制度的司法特点,对于保护被害人和加害人的合法权益以及建设社会主义和谐社会,具有其深刻的现实意义。