对所有者权益变动表的分析

所有者权益变动表是新会计准则所规范之财务报表体系的一大亮点。文章主要探讨所有者变动表所能提供的信息,所有者权益变动表的性质以及我国选择所有者权益变动表的原因。     

Multiple Time Series Analysis for organizational research

While multiple time-series analysis (MTSA) is a well-established method in economics, marketing, and finance, few studies have applied MTSA in organizational research. With the growing availability of data sources that contain detailed time-series data and the increasing importance of longitudinal designs, we argue that MTSA blends well with organizational research. We exemplify the possible applications of MTSA to the topics of social media, innovation, ambidexterity, and top management teams. We illustrate the state-of-the-art MTSA technique – Vector Autoregressive (VAR) model – by explaining the key methodological steps needed to estimate and interpret the results and providing a software tutorial in R and STATA. In line with the rising popularity of social media data, we employ a dataset that combines public social media data from Facebook with corporate reputation data from a private data source. We conclude with a discussion on the applicability, limitations, and extensions of MTSA for academics and practitioners.     

《史记》编纂学中的破例问题

中国历史编纂学的破例问题是中国史学进程紧密关联的重要问题，对中国历史编纂学产生了深刻影响。《史记》立例而又破例，开创了传统历史编纂学破例现象的先河，解读《史记》破例背后所体现的司马迁的历史编纂思想，必须要从《史记》的撰书宗旨和当时的历史情境出发，用开放的眼光来解读司马迁在史书编纂方面的创造力。在中国历史编纂学的发展长河中，强调史书体例纯粹性、抨击史家史法乖迁是中国历史编纂学的优良传统．但是史学家在评论史书体例破例与否，一定要从历史编纂的实际出发，从历史编纂的指导思想出发，唯有此，对史书编纂破例与否的讨论才“名”、“实”相符．才曼有积极的意义。     

The Blended Family Life Cycle

Blended families face unique challenges that differ greatly from those encountered by nuclear families. Societal stereotypes that view blended families as abnormal, taking nuclear family functioning as the prototype for all family units, create a lack of role clarity for each of the members involved. Although many strategies exist with which to help families, many are based on nuclear family systems and thus are inapplicable to blended families. The creation of a blended family life cycle specific to blended family systems could help members of a blended family create a successful family unit as they work with a counselor.     

美国量刑委员会制度探略——兼评我国最高人民法院司法解释制度

美国量刑委员会制度始建于上世纪70年代,该制度从创设之初就遭受质疑。对此,美国联邦最高法院经由一系列判例进行了阐释和廓清,确立其法律地位,在刑事司法领域发挥着重大作用,一定程度上反映了美国在司法解释问题上的态度。美国量刑委员会制定的量刑指南与我国最高人民法院的司法解释制度有相似之处,因此,对美国量刑委员会制度予以探讨,可藉以检视我国司法解释领域的失范现象,并对推进我国司法解释制度改革提供参考。     

高校经营性资产审计实务探讨

随着高校内外环境的不断变化,高校借助国有资产参与市场经营的活动必将日趋活跃。为确保高校国有资产保值增值,开展高校经营性资产审计是强化高校国有资产管理的重要一环。归纳我国高校经营性资产的经营形式、界定高校经营性资产审计的含义、提出开展该项审计工作的基本指引、分析高校经营性资产的管理风险,将有利于该项审计工作的实务操作。     

Enhancing the midwife-woman relationship through shared decision making and clinical guidelines

The active and passive voice allocated to women within maternity service guidelines helps construct the nature of decision making. The aim of this paper is to demonstrate that by allocating women an active voice within practice guidelines serves the interest of all parties within the health care relationship. Clinical guidelines were reviewed, and electronic databases and text were searched. The findings of this paper support that applying the principles of a shared decision making framework, within clinical practice guidelines, can assist the development of a partnership relationship between midwives and women.     

Practice Guidelines In Child Custody Evaluations for Licensed Clinical Social Workers

Child custody evaluations and decisions are often complicated and emotionally charged. The following guidelines are offered as a framework for clinical social workers who are asked by the judicial system to undertake these evaluations. The historical background of child custody and the theoretical considerations that have guided the courts are reviewed. The traditional areas of consideration and the empirical data related to these areas are examined. The guidelines present pertinent information regarding ethical considerations, parent–child relationship, parenting style, gender issues, parental conflict, parental alienation, domestic violence, race, religion, sexual preferences, geography, parental psychopathology, substance abuse, child’s preference, physical health of the child, and behavioral health of the child. A format for the evaluation process is described and includes the role of the clinician, confidentiality, fees, and review of documents, interviewing, home visits, psychological testing, and the actual written report. Making recommendations to the court regarding child custody is an area of practice that clinical social workers encounter in ever-increasing numbers. Clinical social workers are called upon to give recommendations regarding child custody in neglect or abuse cases, in termination of parental rights proceedings, and in the area divorce and of guardianship. In an effort to provide clinicians with scientifically grounded parameters for rendering these recommendations, the following guidelines are recommended. These guidelines provide a framework of scientific principles, along with established and accepted clinical practice, to enhance the practitioner’s decision making in these challenging and complicated cases. The guidelines are specifically designed for clinical social workers doing custody evaluations in cases of marital divorce and are restricted to that area of practice.     

Challenges in Development and Implementation of Health‐Risk‐Based Soil Quality Guidelines: Turkey's Experience

Management of contaminated sites is a critical environmental issue around the world due to the human health risk involved for many sites and scarcity of funding. Moreover, clean‐up costs of all contaminated sites to their background levels with existing engineering technologies may be financially infeasible and demand extended periods of operation time. Given these constraints, to achieve optimal utilization of available funds and prioritization of contaminated sites that need immediate attention, health‐risk‐based soil quality guidelines should be preferred over the traditional soil quality standards. For these reasons, traditional soil quality standards are being replaced by health‐risk‐based ones in many countries and in Turkey as well. The need for health‐risk‐based guidelines is clear, but developing these guidelines and implementation of them in contaminated site management is not a straightforward process. The goal of this study is to highlight the problems that are encountered at various stages of the development process of risk‐based soil quality guidelines for Turkey and how they are dealt with. Utilization of different definitions and methodologies at different countries, existence of inconsistent risk assessment tools, difficulties in accessing relevant documents and reports, and lack of specific data required for Turkey are among these problems. We believe that Turkey's experience may help other countries that are planning to develop health‐risk‐based guidelines achieve their goals in a more efficient manner.     

Can self-regulation deliver an ethical commercial literature? A critical reading of the “Good Publication Practice” (GPP3) guidelines for industry-financed medical journal articles

Much medical journal literature is developed by the pharmaceutical and device industries, sometimes with assistance from marketing agencies, writers, and academics. This literature is vulnerable to commercial bias. The publications trade issues self-regulatory ethical guidelines for its production, called “Good Publication Practice” (GPP). I evaluated the most recent iteration, GPP3. The most progressive recommendations in GPP3 call for complete publication of all clinical trials, and full data sharing. GPP3 makes numerous further recommendations more directly concerning the publications trade. Many of these repeat existing editorial requirements, chiefly those of the International Committee of Medical Journal Editors, but readers are not adequately advised of this. Despite its emphasis on ethical and transparent reporting, the detail of GPP3 enables continued use of academic medical literature for drug marketing, on the basis of commercial steerage of content, coupled with the attribution of published articles to collaborating academic authors. As such, GPP3 provides a de facto manual for how marketing through academic journal content can be conducted in compliance with contemporary editorial standards. Consequently, the self-regulatory GPP3 guidelines are not a sound basis for the production of unbiased industry-financed medical journal literature. I suggest improvements for future iterations of these influential guidelines.