论领导权结构、企业避税与会计信息可靠性的关系

以我国2013—2015年沪深两市A股类上市公司为样本,运用相关性分析和回归分析,以消除应计利润影响后的会计—税收差异作为衡量企业避税指标,用盈余激进度衡量会计信息可靠性,分析企业避税程度与会计信息可靠性的关系,并进行了稳健性检验。结果表明,企业避税程度对会计信息可靠性起负面作用。在此基础上,进一步梳理了领导权结构、企业避税与会计信息可靠性的关系,研究发现,相比两职合一的公司,企业避税程度对会计信息可靠性的负面作用主要体现在两职分离的公司。这对于深入研究企业避税与会计信息可靠性的关系具有一定的借鉴意义,可为完善公司治理机制、提高会计信息可靠性提供一定的思路借鉴和决策参考。     

众筹教育与高校美育课改革的契合及实现路径

众筹教育通过打造并完善教育资源共享平台,推动教育资源的虚拟重组、均衡发展,实现跨区域教育的协同发展,有助于实现知识增值的目标。众筹教育所具备的创意性筹资、柔性化生产、互动化交流、区域化共享等特征使其与当下的高校美育选修课教育体制改革的需求高度契合。从实现路径来看,众筹教育介入高校美育选修课改革可以从校内模拟众筹、区域内课程共享、完善教育资源共享平台3个层面逐步铺开,形成高校美育选修课线上与线下互动发展的新模式,为推动我国教育体制改革困局的破解提供思路。     

“利津游戏”中的科学启蒙教育探析

利津游戏”的科学启蒙教育涉及动物学、植物学的认识,亦包含化学材料和物理学原理的认知,体现了园本课程“回归儿童、回归幼教”的本义,呈现了“游戏课程化”和“课程游戏化”的效果,展现了“科学启蒙”和“幼儿主动探索”的过程。科学启蒙游戏设计与施教,应防止教和育的严重分离,注重功能和评价的整合,注重设计和指导的技巧,强调氛围和环境的创设。     

有偿资助的理论内涵与实现路径

有偿资助是国家奖助学金制度发展的必然趋势,是实现“资助育人”的价值选择和实践范式。全面剖析无偿资助的弊端,考量有偿资助的理论内涵、价值和基本特征,指出实现有偿资助需要坚持权利与义务对等、公平与效率兼顾、经济资助与心理资助并举、资助与育人并重等基本原则,从变革资助理念、转变资助模式、转移关注重心三个维度实现无偿资助向有偿资助的转变,彰显资助育人功能,从而达到资助的最佳效果。     

水信息披露、机构投资者异质性与企业价值——来自我国A股制造业上市公司的经验证据

以我国2011-2016年A股制造业上市公司为研究样本,本文采用面板回归模型实证检验了企业水信息披露对企业价值的影响以及异质机构投资者在二者关系中的调节作用。结果表明：目前企业水信息披露水平整体较低,其对企业价值有显著的负向影响;在该影响中,机构投资者整体有显著的正向调节作用,压力抵制型机构投资者有显著的负向调节作用,而压力敏感型机构投资者无显著的调节作用。     

The positive transmission and aesthetic reconstruction of Chinese contemporary films and television works to contemporary college students

The varieties and different form of contemporary films and television works have brought a great impact to the group of college students' ideas and behaviors. The works are the textbook of outlook on life, the guide of values, the leader of outlook on beauty, to contemporary college students. This paper points out that the contemporary film and television works play an important role in the ideological and political education of contemporary college students. For positive transmission and aesthetic reconstruction of Chinese film and television works from the perspective of ideological and political education, one needs to do the following things: to explore new ways of aesthetic education in the Internet era through film and television aesthetic education; Refusing to cultivate the one-dimensional personality in the media age by film and television aesthetic education; To build a new type of film and television aesthetic education system, for a new breakthrough in film and television art classroom, so as to promote the all-round development of contemporary college students in moral, intellectual, physical, beauty, labor.     

Openness in adoption: Challenging the narrative of historical progress

One significant change in adoption practice that has occurred over the last four decades is the shift away from an expectation of confidentiality towards an expectation of openness in adoption. Openness is typically conceived in terms of the level of contact between adoptive and birth families following adoption or the extent to which adoption is openly discussed within the adoptive family. While these shifts in practice have generated controversy, they are largely supported by research evidence and have become a feature of contemporary adoptive family life. As a result, the narrative that has emerged in relation to openness in adoption is one of historical progress. In this paper, I argue that the lived reality of adoption is less straightforward than this narrative suggests. An analysis of the social and cultural context in which adoption operates suggests instead that the persistent feature of adoption throughout this historical period of increasing openness can be more accurately described as a state of enduring ambiguity regarding the nature of post‐adoption relationships. The paper highlights the potentially damaging consequences of overlooking this aspect of adoptive family life and comments on the role of policy in shaping openness in adoption.     

谁的乡村建设？——基于乡村建筑变迁的观察和思考

在全面推进乡村振兴的大背景下，乡村建设正如火如荼地开展。其中，乡村建设中农民房屋建筑类型从特质性的“匠心独具”到同质性的“千村一面”，再到异化性的“自厝同异”变迁路径，反映出传统文化的保护危机，也深刻揭示出建筑变迁背后暗藏的农民与地方政府间的多元矛盾和博弈。此问题的根源在于农民主体性被消解，成了被建构的对象或客体，而地方政府却不断强化构建主体的身份认同。事实上，当前乡村建设呈现出五种不同的价值取向：一是为城市消费者休闲情趣的乡村建设；二是为城市中产阶级家乡情感的乡村建设；三是为地方政府凸显政绩的乡村建设；四是为开发商投资回报的乡村建设；五是为农民生存利益的乡村建设。不同参与者均带着不同的利益诉求介入乡村建设，直接影响到乡村建设的发展走向。因此，要处理乡村建设中的矛盾和问题，必须强化农民在乡村建设中的主体意识和主体身份，赋予农民对乡村建设事务的话语权与决定权。     

新时期我国微商发展之路探析

手机互联网络的普及以及微信的出现，给人们的信息交流提供了方便快捷的途径。微商就是借助微信极具亲和力的特点、以电子网络营销的方式在微信里进行商品推销，这是现今移动终端最火的营销手段。从微商产生及发展、微商发展的模式、微商的特性和商业价值、微商的优劣势进行分析，并从微商运行角度提出了微商发展的应对策略。     

Erickson’s identity theory and the importance of ethnic exploration for transnational adoptees

In an effort to promote their child’s ethnic identity development, parents of transnational adoptees regularly engage in cultural exploration activities with their children. This practice is aligned with Erik Erikson’s identity theory and constructs of exploration and commitment. Using qualitative analysis of interviews with adult adoptees, this study identifies four themes common to participants including: (1) travel to one’s birth country is a transformative experience; (2) relationships with other adoptees are important; (3) adoptees feel differently about the importance of cultural activities during childhood; and (4) adoptees feel both unique in their personal ethnic identity and have feelings of marginality.