我国核电企业环境会计信息披露探析

目前国际上越来越多的核电企业遵照相关环境报告指南,自愿、定期的在财务报告之外单独披露环境会计报告,以反映核电企业在环境保护方面的业绩。作为对环境最敏感的企业类别之一,我国的核电企业必须直面环境会计信息披露的外部压力,做环境会计信息披露的典范。文章分析了我国核电企业披露环境会计信息的紧迫性,提出了核电企业环境会计信息披露模式的理想选择和演化路径,并探讨了推进核电企业环境会计信息披露的措施。     

The elites’ collective subjectivities of the history of ethnic politics in Malaysia

ABSTRACT

Malaysia is one of the multi-ethnic, multi-cultural and multi-religious countries in Southeast Asia. Due to the pluralistic nature of Malaysia, it has a political structure based on ethnic politics. The ethnic preferential policies affected most domains of this country. The objective of this article is to examine the origin and background of ethnic politics in Malaysia. Findings of this study indicate that, ethnic politics originated during the British colonial period, it became a tool used by the Barisan Nasional for the legitimacy of regime. Moreover, ethnic politics in Malaysia today is intertwined with religion. Besides, there is the dilemma of the choice between the interest of certain ethnic group and national interests. However, with the opposition coalition Pakatan Harapan won the election in 9th May, UMNO-led BN lost power and interrupted its 61 years control, which leaves us an interesting topic to think about the future of Malaysian ethnic politics.     

试论西域文化对入驻西域蒙古人的影响

本文运用文化人类学理论 ,在简要论述蒙古社会传统状况的基础上 ,从政治、经济、文化等三个方面探讨蒙古人入驻西域后所受的西域文化影响。蒙古人在入驻西域时是以统治民族自居并希冀以本族文化影响当地诸族文化的 ,但在漫长的风雨沧桑中经几百年多民族交流、合作与互动以及西来伊斯兰文化的强烈影响 ,自己自觉或不自觉地受到当地文化影响而最终成为维吾尔民族的成员。这是文化互动、民族互动的结果。     

农村地区食品安全监管配套制度的完善与落实

自2009年《食品安全法》颁布至今,我国农村地区的食品安全事件依旧频发,《食品安全法》在农村地区的实施效果远不如城市。造成这种状况的原因除长期以来存在的城乡二元结构和农村居民自身生活习惯等问题外,更主要的是《食品安全法》作为一部在全国范围内统一实施的法律,其明显缺乏专门针对农村食品经营主体的监管配套制度,从而使该法在广大农村地区实施的过程中监管能力明显不足。据此,提出构建食品安全监管在农村地区的配套制度,加强技术监管和信息化管理以及充分发挥社会共治等建议。     

农村居民大病保险经济补偿能力及效果

经济补偿是农村居民大病保险的基本职责,经济补偿能力是履行该职责的前提和基础,经济补偿效果是履行该职责的具体体现。利用江苏省5个样本地区的实地调研数据,从横向和纵向两个维度评估了各地大病保险的经济补偿能力,从大病保险的受益面、患者个人自付比例、大病保险基金使用率等指标综合衡量各地大病保险的经济补偿效果。研究发现,医疗费用、筹资机制、政策设计等多种主客观因素共同约束着大病保险经济补偿能力和补偿效果的发挥,亟需从补偿主体的衔接、大病费用的控制、筹资机制的建设、大病保险的服务等方面进行改进。     

整体性治理框架下农村公共服务的有效供给

农村公共服务供给的有效性关乎到社会治理现代化目标的实现。通过对当前农村公共服务碎片化供给的历史演变考察,提出农村公共服务供给整体性治理的应然性。进而建构出农村公共服务供给的整体性治理框架,梳理了整体性治理的三大机制,探求并分析影响农村公共服务供给中整体性治理机制的变量关系。借助于样本区域的调研数据,诠释了整体性治理机制与农村公共服务供给的关系模型。同时结合非结构访谈的实践内容,厘清了农村公共服务供给在整体性治理理念下的现实盲区,通过提出农村公共服务供给路径的建议,进一步提升我国农村公共服务供给的有效性。     

Inference in Semi‐Parametric Dynamic Models for Repeated Count Data

This paper deals with a longitudinal semi‐parametric regression model in a generalised linear model setup for repeated count data collected from a large number of independent individuals. To accommodate the longitudinal correlations, we consider a dynamic model for repeated counts which has decaying auto‐correlations as the time lag increases between the repeated responses. The semi‐parametric regression function involved in the model contains a specified regression function in some suitable time‐dependent covariates and a non‐parametric function in some other time‐dependent covariates. As far as the inference is concerned, because the non‐parametric function is of secondary interest, we estimate this function consistently using the independence assumption‐based well‐known quasi‐likelihood approach. Next, the proposed longitudinal correlation structure and the estimate of the non‐parametric function are used to develop a semi‐parametric generalised quasi‐likelihood approach for consistent and efficient estimation of the regression effects in the parametric regression function. The finite sample performance of the proposed estimation approach is examined through an intensive simulation study based on both large and small samples. Both balanced and unbalanced cluster sizes are incorporated in the simulation study. The asymptotic performances of the estimators are given. The estimation methodology is illustrated by reanalysing the well‐known health care utilisation data consisting of counts of yearly visits to a physician by 180 individuals for four years and several important primary and secondary covariates.     

笔谈六篇：法理学的反思——法理学的性质与当下中国法理学的流派

孟涛在《法学的性质：技术、科学或哲学？》一文中指出,中国法学目前只是停留在技术化的第一步,离真正的技术化还有很长的路;社科法学有助于了解中国法律实施的真实状况,有很大的扩展领域和发展空间;法律本身是否合理,需要进行深层次的哲学思考,特别是要进行古今中外思想上的深层次对话。鲁楠则从比较法视野进行反思,眼下的中国法学流派之争究竟在争论什么？宋旭光则试图从流派之争的背后问题出发,明晰法理学学科性质并探寻法理学研究的进路。杨天江则告诫自然法理论研究者,出于对自然法理论研究尚未迈过初级阶段的原因,不仅不应介入法教义学与社科法学之争,还应主动避免被迫的卷入。刘振宇对自然法之是否介入当下的学派之争则持另一种观点,现有流派都不足以将带有政治因子甚至于以政治话语为主的泛法律信息转化为法律话语,而自然法理论则可,从而推动形成中国法理学第三种智识。黄涛从古典法学的视角相对超然的审视流派之争,即认为需要适度地超越一种经验性的考察法律现象的方法,探寻人类应过什么样的法律生活,建构何种法律世界,以找到真正支撑规范生活的内在动力源泉。     

Functional Partial Linear Single‐index Model

This paper deals with the problem of predicting the real‐valued response variable using explanatory variables containing both multivariate random variable and random curve. The proposed functional partial linear single‐index model treats the multivariate random variable as linear part and the random curve as functional single‐index part, respectively. To estimate the non‐parametric link function, the functional single‐index and the parameters in the linear part, a two‐stage estimation procedure is proposed. Compared with existing semi‐parametric methods, the proposed approach requires no initial estimation and iteration. Asymptotical properties are established for both the parameters in the linear part and the functional single‐index. The convergence rate for the non‐parametric link function is also given. In addition, asymptotical normality of the error variance is obtained that facilitates the construction of confidence region and hypothesis testing for the unknown parameter. Numerical experiments including simulation studies and a real‐data analysis are conducted to evaluate the empirical performance of the proposed method.     

基层群众性自治组织应急行为的合法性检视 ——以突发公共卫生事件为例

突发公共卫生事件的应对不仅仅是政府的职责,同时也需要社会各界力量的共同参与。基层群众性自治组织是突发公共卫生事件防控的重要主体,同时法律也明确规定其有权采取一些应急措施。在此次新型冠状病毒肺炎疫情防控过程中,基层群众性自治组织发挥了重要作用,但有的应急行为超出了法律规定,主要表现为简单粗暴的封路封村行为、隔离的违法性、禁止租户进入小区以及对公民个人信息的泄露等。在检视其行为的基础上,从加强政府的指导与监督、完善相关法律规定、由法定主体实施相关封锁行为、结合实际实施分类防控、加强个人信息保护等方面提出基层群众性自治组织应急行为合法性回归的建议。