我国信息披露民事责任制度的完善——以因果关系和信赖推定为中心

信息披露民事责任制度是我国证券法中的重要组成部分,其完善的核心在于因果关系要件,而因果关系的认定与重大性标准和信赖推定原则密切相关,因此,有必要结合法理学及司法实践对两者进行细致解析。本文认为可将重大性标准排除在因果关系认定标准之外,而信赖推定原则以欺诈市场理论为经济学基础,具有诸多可借鉴性。     

同声传译中习语的功能性变译

习语一直以来都是同传译员在实践中的一个难点.拟从功能翻译理论角度,运用目的性法则、忠实性法则、连贯性法则,实例分析变译理论及其具体变译手法对同声传译中习语翻译的指导作用,并探讨功能翻译理论对同声传译中习语的变译处理尺度的约束和规范作用.     

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。     

Simultaneous confidence band for the difference of segmented linear models

Consider comparing between two treatments a response variable, whose expectation depends on the value of a continuous covariate in some nonlinear fashion. We fit separate segmented linear models to each treatment to approximate the nonlinear relationship. For this setting, we provide a simultaneous confidence band for the difference between treatments of the expected value functions. The treatments are said to differ significantly on intervals of the covariate where the simultaneous confidence band does not contain zero. We consider segmented linear models where the locations of the changepoints are both known and unknown. The band is obtained from asymptotic results.     

“三公经费”公开：意义、现状及完善——以中央部门“三公经费”公开为例

“三公经费”公开具有重要的现实意义。在中央政府整体部署和公众广泛呼吁下，“三公经费”公开进程开始启动，并取得了初步成绩，但“三公经费”公开仍然存在许多亟待解决的问题，不能满足公众强烈的监督需求。完善“三公经费”公开，必须修订相关法律法规，加快研究制订“三公经费”公开的实施细则，明确“三公经费”公开的监督主体，完善监督流程，建立健全“三公经费”公开考核和责任追究制度。     

The Impact of Criminal Conviction Disclosure on the Self-reported Offending Profile of Social Work Students

Correspondence to University of Edinburgh, School of Social and Political Studies, 31 Buccleuch Place, Edinburgh, EH8 9JT, UK. E-mail: richard.perry{at}ed.ac.uk. Summary Data gathered at a Scottish institute of higher education between1986 and 2000 indicate a significant reduction in the scaleof self-reported offending behaviour by social work students.The change coincided with the introduction by the Central Councilfor Education and Training in Social Work (CCETSW) in 1989 ofa requirement that applicants for training disclose prior toadmission any criminal convictions recorded against them. Thearticle suggests that more prolific offenders have been deterredfrom applying to DipSW programmes and the social work professionneeds to take steps to create a more positive climate for therecruitment of those offenders who represent no more of a threatto users than non-offenders.     

Information preserving statistical obfuscation

The problem of limiting the disclosure of information gathered on a set of companies or individuals (the respondents) is considered, the aim being to provide useful information while preserving confidentiality of sensitive information. The paper proposes a method which explicitly preserves certain information contained in the data. The data are assumed to consist of two sets of information on each respondent: public data and specific survey data. It is assumed in this paper that both sets of data are liable to be released for a subset of respondents. However, the public data will be altered in some way to preserve confidentiality whereas the specific survey data is to be disclosed without alteration. The paper proposes a model based approach to this problem by utilizing the information contained in the sufficient statistics obtained from fitting a model to the public data by conditioning on the survey data. Deterministic and stochastic variants of the method are considered.     

The Use of Hypnosis in the Treatment of Dissociative Patients

A frequent need of adult patients who were traumatized in childhood is to recall and work through those experiences which have been blocked out of awareness but continue to exert negative influences. Hypnosis is an effective resource with such patients. This article discusses the early developments of hypnosis. It describes components of the trance state which makes it a useful resource with trauma patients as well as an effective therapeutic process and technique. Two case studies are presented to demonstrate some applications of hypnosis with sexually traumatized patients.     

Estimation of scale parameters in mixture distributions

Simultaneous estimation of scale parameters is considered in mixture distributions under squared-error loss. A general class of estimators is obtained which dominates the componentwise best multiple estimators and the moment estimators. As special cases, improved estimators are obtained for the multivariate t-distribution and the p-variate Lomax distribution.     

Alternate test statistics for a functional errors-in-variables model

Some test statistics for the structural coefficients of simultaneous equations model often referred to as the multivariate linear functional relationship model are proposed in this article. The following cases are considered: the covariance matrix of errors is either unknown, known up to a proportionality factor, or completely known. The exact and approximate distributions of the proposed test statistics, as well as those of some that are known, are also given.