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。     

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。     

企业环境绩效信息及其披露

可持续发展理论要求企业在对外提供传统意义上的财务状况和财务成果等方面信息的同时,还需要对外提供企业的环境绩效信息。环境绩效信息包括:企业环保政策和环境法规的执行情况;企业环境质量情况;企业环境治理和污染物利用情况等。对上述信息的披露可通过两种方式来完成:在现有的信息披露工具中加以披露;编制单独的环境绩效报告。     

Multicultural considerations in the application of child protection laws

Professionals exercise a great deal of discretion in the application of mandatory reporting laws and child welfare laws. This paper examines the subjective factors that influence the decisionmaking process from labeling an incident as possible abuse or neglect through the disposition stage. Multicultural issues that affect each stage of the process are discussed. Areas of disparate treatment of minorities are considered. Disparate treatment stems from biased and unequal application of the laws in some cases, or when standards are applied and interventions made that are insensitive to the cultural context of the family. Potential consequences of failing to consider culture in applying child protection laws are biased reporting, errors in assessing perceived risk, ineffective interventions, and increased out- of- home placements. The need for a culturally sensitive approach to assessment and intervention is emphasized. Areas for future research are recommended.     

Does managerial ability influence the quality of financial reporting?

The purpose of this paper is to study the influence of managerial ability on the quality of their financial reporting. Using a large bank sample from nine different countries and for the time period 2004–2010, we expect that bank earnings quality and accounting conservatism increase with more able managers that disclose more accurate earnings and who report higher information about banks’ future earnings and cash flows.The results confirm that managerial abilities play a significant role in the quality of financial reporting in banks, and that capable bank managers are less likely to manage earnings opportunistically. This study is timely and relevant given the recent emphasis on earnings quality of banks over the last few years, and the criticisms of managerial abilities after the financial crisis. The evidence from this study can help standard-setters and regulators to better understand the business practices and accounting behavior of banks in the light of managerial abilities.     

从“整理”到“重构”——论民间文学在作家文学中的传承与渗透

结合古今中外文学实例,论述了民间文学这一文学形态在作家文学中所处的地位及表现形式;认为创作正统文学的作家主动吸收或改造民间文学的成分,并在其作品中按作者的意愿发挥作用;经典作家作品中民间文学的出现大致有整理、引用、转述、融汇、重构等形式。     

英语转述句的功能及语用解析

传统语法把直接转述(直接引语)和间接转述(间接引语)看成是等量齐观的两种转述方式,规约性地总结了从直接转述向间接转述变换时人称、地点状语、时间状语以及时态等的变化规则。近年来,越来越多的学者从语篇、功能、认知等不同层面对转述法作了探讨,这些研究对转述句自身在功能和语用层面的剖析还不够深入,没有从语用层面解释直接转述向间接转述转换的理据。从功能和语用两个层面进一步探讨直接转述和间接转述在信息传递上的特征与差异,并从语用层面探索直接转述向间接转述转换的理据具有重要意义。     

Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence

Using an experimental design, this explorative study provides unique empirical evidence of the effects of an integrated reporting assurance (IRA) on nonprofessional investors’ (NPIs) financial decision-making in a laboratory experiment. For this purpose, two independent experiments were carried out, one relying on a sample of Master’s students, and one focusing on managers of large corporations. In line with our agency theoretical reasoning, we find that students value an IRA positively, evidenced through significantly higher investments, while, contrary to expectations, an IRA has the opposite effect for managers. The results reveal that, dependent on the empirical model, an IRA has either no, or even an investment-decreasing, impact on executives. In order to assess the sense-making process underlying this conundrum, subsequent interviews with the managers were carried out which revealed three dimensions that shape practitioners’ critical attitudes towards assurance engagements. First, managers expressed a general disbelief in the decision usefulness of integrated reporting (IR) to (nonprofessional) investors. Second, interlocutors referred to negative practical experiences with audit and assurance engagements and had technical doubts specific to IRA. Third, managers voiced emotional caveats regarding the audit and assurance profession. These findings indicate a prevailing divergence between the extolled theoretical contribution of an IRA to report credibility and its actual nature in practice. In the further course of the investigation, we also find that the assurance provider (Big 4 auditor versus specialized consultant) does not affect investment decisions, but that a higher assurance level leverages investments among students. The results of this study add to the growing, albeit still small, IRA research body and deliver valuable insights for research, regulators, and practice.