盈余管理视角下的企业会计准则完善研究

对上市公司的盈余管理进行对比分析,结果表明现行会计准则为上市公司的盈余管理行为提供了一些机会.因此,需要制定会计准则概念框架,完善会计准则制定程序及准则体系,非经常性损益应在利润表中单独披露,会计准则应规范会计选择变更的披露.     

Global Governance and State Governance: Two Strategic Considerations in Contemporary China

Governance is a kind of holistic governance and the notion of governing holistically should be established. The holisticity of governance is reflected in the unity and coordination between value rationality and instrumental rationality, normative appeal and practical appeal as well as global governance and state governance. Global and state governances are two strategic considerations in contemporary China. Actively participating in global governance and rationally promoting state governance is the rational choice of contemporary China, which plays a unique and significant role in realizing the social transformation and national rejuvenation and modernization of contemporary China. Deepening state governance with the help of global governance and promoting global governance with the support of state governance is the basic idea and dimension of understanding and grasping the interaction, coordination and overall planning between the two. The restrictions and effects of global governance on state governance are mainly reflected in such considerations as objects, mechanisms, concepts and interests of governance, and modernization of state governance system and improvement of governance capacity can promote and deepen global governance in a more effective way.     

Precise large deviations for the difference of two sums of END random variables with heavy tails

Assume that there are two types of insurance contracts in an insurance company, and the ith related claims are denoted by {X_ij, j ? 1}, i = 1, 2. In this article, the asymptotic behaviors of precise large deviations for non random difference ∑^n₁(t)_{j = 1}X_1j ? ∑^n₂(t)_{j = 1}X_2j and random difference ∑^N₁(t)_{j = 1}X_1j ? ∑^N₂(t)_{j = 1}X_2j are investigated, and under several assumptions, some corresponding asymptotic formulas are obtained.     

Security branding and digital narrations. Security issues representation on Twitter

In the contemporary multicentric world, sovereign states have to manage carefully the construction of their image, defining their role and aspirations. With the re-definition of the state centric politics, stories become relevant: communication is a form of power, and networked forms of communication are becoming progressively a way to conquer the transnational public spheres. Through strategic narratives of foreign politics, states try to set up the ‘tales’ of international affairs and foreign strategies, to suggest a world vision, a causal interpretation, determining frames that affect transnational actors’ position in the international environment. Sovereign states develop these kind of frame using tools and theories referred to the commercial branding tradition to promote and support their own policies and identity. We decided to investigate how that process is made through information diffusion on digital platforms.

In this work, it has been analyzed the content presented through Twitter posts by the Foreign Ministries accounts of four different States dissimilar for geopolitical positioning and security concerns (USA; Israel; France; Sweden), for a period of three months (9/1/2015-11/30/2015); leading to the identification of different models and characteristic patterns of self-representation.

The thematic content analysis, based on the identification of macrocategories and micro-issues, has led to the identification of different models and characteristic patterns of self-representation, determined by domestic vicissitudes, and has shown some regularities, caused by the branding vocation of autobiographical online contents.     

“印太”背景下的印日合作

"印太"概念经历了从地缘术语向战略构想的演变,且域内各国基于本国利益塑造"印太"构想的进程尚未结束,这使得相关研究需要不断转换视角并注重动态追踪。莫迪执政后,印度和日本升级两国战略伙伴关系,完善各层级对话机制,共同推动区域连通性与基础设施建设,并提出"亚非增长走廊"愿景。在深化海洋安全合作的基础上,实现军事演习全面覆盖与装备技术合作的纵深发展,注重地区问题的立场协调与强化美印日、美印日澳等多边磋商机制。"印太"发展契机、两国战略目标驱动、制衡中国需求以及美国战略推动构成了印日战略合作的基本动因。得益于双方战略对接的深入和适宜的国内政治环境,印日深化战略合作的势头还将持续,表现在防务合作模式的多元化和加速布局"印太"基建项目的趋势。国内条件限制、"印太"战略差异以及国际局势影响等制约性因素也给两国合作前景带来挑战。     

Adaptive designs for single‐arm phase II trials in oncology

Clinical phase II trials in oncology are conducted to determine whether the activity of a new anticancer treatment is promising enough to merit further investigation. Two‐stage designs are commonly used for this situation to allow for early termination. Designs proposed in the literature so far have the common drawback that the sample sizes for the two stages have to be specified in the protocol and have to be adhered to strictly during the course of the trial. As a consequence, designs that allow a higher extent of flexibility are desirable. In this article, we propose a new adaptive method that allows an arbitrary modification of the sample size of the second stage using the results of the interim analysis or external information while controlling the type I error rate. If the sample size is not changed during the trial, the proposed design shows very similar characteristics to the optimal two‐stage design proposed by Chang et al. (Biometrics 1987; 43:865–874). However, the new design allows the use of mid‐course information for the planning of the second stage, thus meeting practical requirements when performing clinical phase II trials in oncology. Copyright © 2012 John Wiley & Sons, Ltd.     

论现代科学视域下工程哲学发展的新思路

量子理论的测不准原理,将观察者与被观测对象合为一个整体的思路无疑应对工程有相当重要的启迪。对于工程而言,科与玄再不必睚眦论战,科学将与人生观及其衍生价值观一起,成为工程的指导原则,科学与人文在工程哲学层面上可以交汇统一而不必保持对立。而代表着对工程前瞻式的指引后顾式的反思的工程哲学,亦将不只是研究人工物,也将研究人。     

Personality traits and strategic behavior: Anxiousness and aggressiveness in entry games

We demonstrate that personality has a systematic effect on strategic behavior. We focus on two personality traits: anxiousness and aggressiveness, and consider a 2-player entry game, where each player can guarantee a payoff by staying out, a higher payoff if she is the only player to enter, but a lower payoff if both players enter. We find that: anxious players enter less; aggressive players enter more; players are more likely to enter against anxious than non-anxious players; and players are less likely to enter against aggressive than non-aggressive players. We discuss the possible mechanism through which personality affects strategic behavior.     

“定岗双元”：STW在健雄职业技术学院的本土化探索和实践

在西方职业教育发展过程中,STW是一个理论与实践探讨的热点。在科学借鉴西方国家STW成功经验的基础上,健雄职业技术学院结合自己实际校情,就＂定岗双元＂人才培养模式进行了探索,较好地解决了高职学生从学校到工作的过渡性问题。     

加快连云港文化产业发展的战略思考

连云港素以“淮海东来第一郡”的盛名享誉国内外，其独特的自然山海景观和悠久的历史人文景观为加快发展文化产业、打造文化强市提供了丰厚的文化底蕴。从如何发展连云港市文化产业的比较优势和存在问题分析，提出加快发展连云港市文化产业的战略取向和对策建议，加快文化生产力转化成文化竞争力的速度，将文化产业打造成为支柱产业。