家族涉入、继任CEO来源与企业财务报告质量

以社会情感财富理论与合法性视角为出发点,选择2008—2018年中国沪深两市A股上市家族企业为研究样本,考察家族涉入及继任CEO来源对企业财务报告质量的影响。研究发现：家族的所有权涉入及管理权涉入均对企业财务报告质量具有显著的负向影响。相比一代创始人CEO,家族二代继任CEO与职业经理人继任CEO均会提升家族企业的财务报告质量。此研究丰富了家族企业研究方面的文献,拓展了家族企业财务报告质量前沿问题的研究视野,同时为我国后一代时期的家族企业如何提升财务报告质量提供了参考。     

人文与自然两合:及物性系统下二十四节气文化报道生态话语分析

文章采用及物性系统标注和生态话语分析方法对中国日报中48篇二十四节气文化报道进行了研究。研究结果表明,反映节气变化、农事活动和气象特征的物质、关系过程及其参与者成分在语料中占比较高。同时,以上成分还承载了人与自然和谐共处的背景信息,包括范围、定位、方式和因果环境成分等。高频词汇在各成分中突出了人类承担生态责任和重视自然的生态地位。通过及物性系统下的生态话语分析,文章认为,二十四节气文化报道展现了人类了解、顺应、保护自然并与自然和谐共处的生态效果,体现了中华优秀传统文化中人文与自然的融合,在引导公众正确认知人与自然关系方面具有重要意义。     

关于做好电视成就报道的思考

文章着重探讨了电视成就报道的创新方法,在理念上提出以个性化的受众为中心、结合电视传播特点、贴近工作实际;具体方法上则提出以四个方面为突破口,即:通过个人化的视角,贴近生活;用理性思维诠释热点;用情节化的叙述,加深人们的理解;调动多种电视表现手段,增强视觉冲击力.     

Risking safety and rights: online sex work,crimes and ‘blended safety repertoires’

It has been well established that those working in the sex industry are at various risks of violence and crime depending on where they sell sex and the environments in which they work. What sociological research has failed to address is how crime and safety have been affected by the dynamic changing nature of sex work given the dominance of the internet and digital technologies, including the development of new markets such as webcamming. This paper reports the most comprehensive findings on the internet‐based sex market in the UK demonstrating types of crimes experienced by internet‐based sex workers and the strategies of risk management that sex workers adopt, building on our article in the British Journal of Sociology in 2007. We present the concept of ‘blended safety repertoires’ to explain how sex workers, particularly independent escorts, are using a range of traditional techniques alongside digitally enabled strategies to keep themselves safe. We contribute a deeper understanding of why sex workers who work indoors rarely report crimes to the police, reflecting the dilemmas experienced. Our findings highlight how legal and policy changes which seek to ban online adult services advertising and sex work related content within online spaces would have direct impact on the safety strategies online sex workers employ and would further undermine their safety. These findings occur in a context where aspects of sex work are quasi‐criminalized through the brothel keeping legislation. We conclude that the legal and policy failure to recognize sex work as a form of employment, contributes to the stigmatization of sex work and prevents individuals working together. Current UK policy disallows a framework for employment laws and health and safety standards to regulate sex work, leaving sex workers in the shadow economy, their safety at risk in a quasi‐legal system. In light of the strong evidence that the internet makes sex work safer, we argue that decriminalisation as a rights based model of regulation is most appropriate.     

涉外民事诉讼中管辖协议的效力认定简

协议管辖是意思自治原则在国际民事诉讼中的具体体现。在协议管辖制度下,当事人之间是否订立了管辖协议,是确定受诉法院管辖权的一个重要考量因素。而如何认定涉外民商事合同中管辖协议的效力,是其中的核心问题。涉外管辖协议的有效性必须满足形式要件和实质要件的要求。分析国际公约对管辖协议的要件要求能够对比出我国的相关法律规定存在的不足,在此基础上结合协议管辖的发展趋势对我国的协议管辖制度提出完善建议。     

Exploring Partial Order of European Countries

Partial Order Theory has been recently more and more employed in applied science to overcome the intrinsic disadvantage hidden in aggregation, if a multiple attribute system is available. Despite its numerous positive features, there are many practical cases where the interpretation of the partial order can be rather troublesome. In these cases the analysis of underlying dimensions could be useful to uncover particular data structures. The paper shows a way of addressing the problem with the help of an actual case study, which deals with European opinions on services of general interest. In particular, a partial order of countries is firstly provided and then a method to detect dimensions is discussed and applied. The analysis stems directly from the Partially Order Set (poset) and Lattice theory with particular references to dimension theory and Formal Concept Analysis. The study is eventually able to pinpoint role and relevance of different attributes characterizing EU countries which are used to define the partial order.

行政执法有奖举报制度的法律属性分析

行政执法有奖举报制度具有丰富的内涵,从单一角度理解其法律属性已不能满足我们充分认识这一制度的需要。国务院及其办公厅的规范性文件见证着有奖举报制度的发展历程。以现有规范性文件为实证分析样本,我们可以发现,有奖举报制度分别以行政执法的辅助手段、公众参与的特殊方式、权利救济的重要渠道等样态体现在这些规范性文件中,这些样态实际体现了有奖举报的三种法律属性。在传统行政法学理论中,行政允诺是最可涵盖有奖举报不同样态的适当概念。     

论西方经济学的教学与形式逻辑思维方法的培养训练

由于缺乏形式逻辑的培养训练，必然导致大学生思维和方法上的障碍。而单一的辩证逻辑思维定势和泛化倾向，则表明大学生们并没有真正把握辩证逻辑的方法。这两个问题在很大程度上制约了大学生分析和解决问题技能的提高。因此，在西方经济学教学中，加强大学生的形式逻辑思维培养训练实属必要。此外，教师必须对西方经济学的“内部争论”和“外部批判”进行正确的分析和评判，以免大学生产生思想上的困惑和学习上的障碍。     

关于新闻报道中坚持“以人为本”的探讨

坚持“以人为本”,是做好新闻宣传工作的根本要求。按照这一要求开展新闻宣传工作,才能适应时代对新闻工作的要求,发挥新闻在社会主义现代化建设中的作用。     

联合国人权公约缔约国报告制度述评

缔约国报告制度是联合国人权公约监督实施的主要手段,是一种通过寻求人权国际保护与国家主权之间的平衡,从而促使缔约国履行尊重和保护人权的有效手段。缔约国报告制度的主要特征是独立专家机构通过接受,审查缔约国提交的报告,与缔约国建立建设性对话关系,从而促使缔约国履行人权公约规定的义务。缔约国报告制度从产生发展到今天,其运行存在一定问题,主要原因是国家没有正确认识这种监督实施措施的性质,正确处理人权国际保护与国家主权之间的关系。国际社会应该对缔约国报告制度进一步改革,国家应该增强与国际社会合作的意愿。联合国人权公约缔约国报告制度才能充分发挥其监督作用。