中国企业会计准则国际趋同问题研究

中国作为全球最大的发展中国家和新兴市场兼转型的经济国家,财政部积极推进企业会计准则与国际财务报告准则的持续全面趋同。随着会计准则国际趋同的纵深发展,我们不仅要坚持互动原则,还要根据中国实际情况保持特色,并有所创新,同时也要认清我们存在的问题,思考进一步趋同和发展的对策,争取在IFRS制定过程中增加更多的话语权。     

Industrial Safety and Utopia: Insights from the Fukushima Daiichi Accident

Feedback from industrial accidents is provided by various state or even international, institutions, and lessons learned can be controversial. However, there has been little research into organizational learning at the international level. This article helps to fill the gap through an in‐depth review of official reports of the Fukushima Daiichi accident published shortly after the event. We present a new method to analyze the arguments contained in these voluminous documents. Taking an intertextual perspective, the method focuses on the accident narratives, their rationale, and links between “facts,” “causes,” and “recommendations.” The aim is to evaluate how the findings of the various reports are consistent with (or contradict) “institutionalized knowledge,” and identify the social representations that underpin them. We find that although the scientific controversy surrounding the results of the various inquiries reflects different ethical perspectives, they are integrated into the same utopian ideal. The involvement of multiple actors in this controversy raises questions about the public construction of epistemic authority, and we highlight the special status given to the International Atomic Energy Agency in this regard.     

Uncertainty Assessment in the Quantification of Risk Rates of Occupational Accidents

Occupational risk rates per hour of exposure have been quantified for 63 occupational accident types for the Dutch working population. Data were obtained from the analysis of more than 9,000 accidents that occurred over a period of six years in the Netherlands and resulted in three types of reportable consequences under Dutch law: (a) fatal injury, (b) permanent injury, and (c) serious recoverable injury requiring at least one day of hospitalization. A Bayesian uncertainty assessment on the value of the risk rates has been performed. Annual risks for each of the 63 occupational accident types have been calculated, including the variability in the annual exposure of the working population to the corresponding hazards. The suitability of three risk measures—individual risk rates, individual annual risk, and number of accidents—is examined and discussed.     

从《芜湖关华洋贸易情形论略》看芜湖米市的初期发展

本文根据《芜湖关华洋贸易情形论略》研究了芜湖米市的初期发展,根据贸易报告理出了行业发展的踪迹,从不同的角度对芜湖米市作了研究和分析,丰富了此项研究的成果。     

论灾难新闻的精确报道

灾难新闻的精确报道在我国新闻界已出现多年,但很少有学者对二者的结合形式和效果进行理论阐释。本文从数字化新闻、公众心理及行为调查、舆论反馈和互动、灾难事件的精确报道方式四个方面进行了分析,认为灾难新闻引进精确报道方式有利于报道的真实、强化了“以人为本”的理念、有利于媒体明确报道方向和政府决策。同时,二者的结合方式也值得进一步探讨。     

大学校园新闻采写谈

大学校园新闻采写题材来自教学、科研、基建、文化活动及师生学习生活中。新闻发现是指对事物传播价值和传播效果的发现。校园新闻采写重在新闻发现,发现是客观事实转化为新闻报道的关键。从新闻发现到新闻传播主要有观察、分析、采集、写作四个过程。     

汉代谳疑狱制度试探

依据《张家山汉简》和古代文献中的有关记载,对汉代疑狱上报、审理的相关问题进行探讨,可以看出,发端于汉代的谳疑狱制度,从其深层内涵来看,体现的实际上是一种诉讼制度和审级制度,通过疑难案件的层层上报,尽量发现、杜绝司法的酷滥和冤假错案的产生,而且,这一制度在汉代的司法实践中得到较好的贯彻并对后世产生了深远的影响。     

对两篇瞿秋白佚文的考证

在瞿秋白研究中,我们收集到两篇瞿秋白佚文,皆为瞿秋白作为《时事新报》和《晨报》的特派记者发回国内的通讯报道。兹对其作一考证释读,以为研究者提供方便。     

论重大题材舆论监督的报道艺术——以三鹿事件报道为例

三鹿事件掀起了中国奶界的大洗牌,而媒体对该事件的报道也发人深思。文章从三鹿事件反思我国舆论监督报道面临的窘境,进而提出了改进报道艺术、提高报道质量、突破舆论监督瓶颈的途径。     

当代中国媒介风险报道透视

风险反思是现代社会发展的一种动力。当代中国媒介在反思社会风险,但这种反思受到过去相关报道理念羁绊。他们在反思风险中进行权力博弈,但他们的这种博弈受到自身“工具性心理”阻抗;他们在反思风险中呈现积极处世态度,但另一面这种处世受到某种宿命论倾向影响。消除对风险报道起阻碍作用的因素,依赖当代中国媒介自我监控、自我修正、自我调适的反思性。