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。     

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.     

石油企业潜亏形成的主要原因及对策

通过分析石油企业潜亏的表现及危害 ,研究其形成的主要原因 ,提出了防范和消除潜亏的对策 ,以期利于企业的长期稳定发展。     

我国专业中介机构在证券发行中虚假陈述的法律责任

为有效防止专业中介机构在证券发行中进行虚假陈述,保证证券发行的科学、规范、有序,应加大让行为人承担民事责任和刑事责任力度。     

嫖宿幼女罪若干疑难问题研究

嫖宿幼女本身的犯罪事实是成立的,只是对于其某些成立要件的理解上存在若干疑难从而引发争议。该罪的司法认定中有两方面的疑难需要厘清,即,区分预备与未遂形态的标志在于双方是否达成了合意;行为人的承诺给付利益和幼女的承诺卖淫,并不以真实意思为必要条件。但在立法层面上,该罪名的独立却导致了刑法理论上和司法实践中的诸多矛盾,应当予以废止。     

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。     

Parameter estimation and design considerations in prospective applications of the � chart

The effects of parameter estimation on the in-control performance of the Shewhart X¯ chart are studied in prospective (phase 2 or stage 2) applications via a thorough examination of the attained false alarm rate (AFAR), the conditional false alarm rate (CFAR), the conditional and the unconditional run-length distributions, some run-length characteristics such as the ARL, the conditional ARL (CARL), some selected percentiles including the median, and cumulative run-length probabilities. The examination involves both numerical evaluations and graphical displays. The effects of parameter estimation need to be accounted for in designing the chart. To this end, as an application of the exact formulations, chart constants are provided for a specified in-control average run-length of 370 and 500 for a number of subgroups and subgroup sizes. These will be useful in the implementation of the X¯ chart in practice.     

浅论虚假广告治理的法律对策

本文针对近年来虚假广告问题从法律上进行了探讨并提出防范对策 :第一应从立法上明确虚假广告的定义与法律构成并正确划分法律责任 ;第二应从执法上加强执法的公平、公正、公开 ,做到严格执法 ;第三应从法律监督上加强消费者、广告行业、社会各界的监督和管理。     

上市公司会计信息披露规范问题研究

证券监管不力 ,处罚不严 ,法规不健全 ,政策供给滞后于市场需求 ,使上市公司会计信息虚假披露充斥市场 ,上市公司和会计事务所纷纷造假 ,获取丰厚的非法收益 ,祸害中小投资者 ,严重干扰了我国证券市场公平有序的正常运行。面对严峻的资本市场 ,监管部门必须时刻提高警惕 ,积极汲取西方成功的证券监管经验方法 ,尽快完善各项规章制度 ,严格执法 ,严厉处罚 ,用制度理念和法规实践威慑造假者。构建有效的投资者监督机制 ,发挥新闻媒体优势 ,打击上市公司信息虚假披露 ,保护中小投资者的合法利益 ,在世界经济一体化的大背景下 ,培育健康规范诚信公平的国内资本市场     

关于虚概念问题的逻辑哲学分析

在虚概念问题上,有两种对立的观点:一种认为虚概念有内涵而没有外延;一种认为虚概念有内涵也有外延。两种观点的对立,源于对虚概念外延的理解持不同的本体论立场。前者对虚概念的外延持一种激进实在论的观点,认为外延应该是一种物质实体的存在;而后者对虚概念的外延持一种非实在论的观点,主张虚概念的外延可以是一种非物质实体的存在。