Regulation and Enforcement of Financial Reporting in Austria

This paper provides an overview of financialreporting instruments and enforcementmechanisms in Austria, with special emphasis onthe role of the courts in this process. Formerresearch in this area has either focused on thecontent of judicial rulings and interpretationsof the law or on the interplay betweenregulation and creative accounting, whereasthis paper focuses on the involvement of courtsand administrative authorities in theregulation and enforcement process by means ofa statistical analysis of judicial rulings andinterpretations of the law in the case ofAustria between 1990 and 2003. TheAdministrative Court, in its role as thehighest court of appeal in all tax matters,emerges as by far the most active enforcementagent in Austria. This is a direct result offiscal authorities fulfilling the role of anenforcement agency of financial reportingregulations in Austria. Regulation andenforcement of financial reporting regulationsoccur less frequently in the civil and criminalcourts and emerge as a by-product of companylitigation issues. Almost fifty percent ofcases are not primarily concerned with theenforcement of accounting regulations, but withthe enforcement of filing regulations.     

经济责任审计比较特征浅析

与其他审计类型相比,经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。审计客体包括经济责任人和经济组织,实践中要注意从经济组织和经济责任人两方面收集证据;审计内容具有广泛性和综合性,要注意采用其他审计特有的方法;在审计程序上,符合性测试必须进行,且要高估控制风险,充分利用符合性测试的特点,实施充分的符合性测试和实质性测试;审计报告有监督、评价和鉴证功能,具有个人针对性,要考虑与个人责任的相关程度。     

网络传播对主流新闻媒体的影响

互联网进入中国十年来,在传播方式、议程设置和报道视角等方面对主流新闻媒体产生了巨大的影响。但是它的互动传播和迅速普及也使互联网成为一柄双刃剑。国外反华势力已经在利用互联网对中国进行舆论战和心理战,其规模和影响力正逐步扩大,我们需要认真对待。     

中美电视调查性报道比较——以《60分钟》和《新闻调查》为例

在当今中外电视新闻的大家族中,调查性报道无疑是其中最具影响力的,同时又是最有难度的。对中美电视调查性报道的两个典型栏目CBS《60分钟》和CCTV《新闻调查》,运用平行比较和影响比较两种研究方法,通过节目形态、节目运作、新闻理念、话语空间等各个方面的比较,找出差距,吸取精华;发现问题,揭示本质,进而构建符合国情的电视调查新闻理论,为我国电视调查性报道的现实发展寻求理论依据。     

突发事件报道框架对受众认知活动的影响——以2013年H7N9禽流感时期两家媒体报道为例

突发事件发生后,以特定的媒体报道框架来引导受众认知是危机传播管理的常见技巧.通过对2013年H7N9禽流感时期,网民针对凤凰网与新浪网报道所发评论帖的分析发现,在突发事件报道方面,媒体的框架设置活动具有吸引受众注意力的作用,但对受众态度形成影响不大.要促进受众对突发事件形成正确认知,新闻媒体应当注意发挥平衡式框架的认知引导功能,科学规划平衡式框架与倾斜式框架的应用范围,重视新闻转载中的二次框架设置活动.     

Examining Links Between Sign-Out Reporting During Shift Changeovers and Patient Management Risks

This article reports on a qualitative study that investigated how various risk factors associated with the process of sign-out reporting across shifts in critical care hospital environments could lead to flawed communication and thus to increased risk of poor patient outcomes. The study was performed in two critical care hospital units: the pediatric intensive care unit (PICU) and the postanesthesia care unit (PACU). We collected data from observations of eight nurses and four resident physicians in the PICU and four nurses and four resident physicians in the PACU giving sign-out reports during their shift changes. In addition, we conducted semi-structured interviews with a separate sample of medical providers consisting of nurse managers, attending physicians, nurses, and residents from each of these two units. The issues that were addressed in these interviews included how various methods of conducting sign-outs and factors such as personality and experience could impact the effectiveness of communication during sign-out reporting. We also collected data from these medical providers on how failures in communication during sign-out reporting could lead to potentially adverse patient outcomes. The article concludes with the presentation of a modeling framework that demonstrates how the combined influences of risk factors can generate a particularly important type of failure mode in communication and how interventions can be targeted to serve as barriers to such events. A number of recommendations intended for reducing risks associated with the communication of sign-out reports are also presented.     

Treatment and reporting of item-level missing data in social science research

Most quantitative studies in the social sciences suffer from missing data. However, despite the large availability of documents and software to treat such data, it appears that many social scientists do not apply good practices regarding missing data. We analyzed quantitative papers published in 2017 in six top-level social science journals. Item-level missing data was found in at least 69.5% of the papers, but their presence was explicitly reported in only 44.4% of all analyzed papers. Moreover, in the majority of cases, the treatments applied to missing data were incorrect, with many uses of deletion methods that are known to produce biased results and to reduce statistical power. The impact of missing data and of their treatment on results was barely discussed. Results show that social scientists underestimate the impact of missing data on their research and that they should pay more attention to the way such data are treated.     

当代西方驻华记者研究的现状与反思——以美国记者的考察为例

外国驻华记者始终是向世界说明中国的重要桥梁和通道,正是因为有了这个群体的存在,西方大国才能更加便捷、迅速地了解中国,对这一特殊社会群体的考察兼具理论价值和现实意义。自20世纪80年代以来,国内外学术界针对西方驻华记者的研究历时三十余年,成果颇丰,已经呈现出了明显的三个阶段性特点及内在发展趋势,可以为当下的相关研究提供有益的思考和判断。     

我国到底有多少部现行有效法律——兼论“准法律决定”的合宪性完善

《中国的法治建设白皮书》附录中华人民共和国现行有效法律分类目录与全国人大常委会关于我国现行有效法律数量的表述存在实质上不对应的可能性,其原因在于准法律决定的存在。宪法意义上法律的判断标准包括不同时代的形式理性标准和实质理性标准。我国现行有效的不以法结尾法律为23部,现行有效法律共计239部。准法律决定具有合宪性和一定的合理性,可以通过三项措施实现合宪性完善。     

Institutionalized Ignorance as a Precondition for Rational Risk Expertise

The present case study seeks to explain the conditions for experts’ rational risk perception by analyzing the institutional contexts that constitute a field of food safety expertise in Denmark. The study highlights the role of risk reporting and how contextual factors affect risk reporting from the lowest organizational level, where concrete risks occur, to the highest organizational level, where the body of professional risk expertise is situated. The article emphasizes the role of knowledge, responsibility, loyalty, and trust as risk‐attenuation factors and concludes by suggesting that the preconditions for the expert's rationality may rather be a lack of risk‐specific knowledge due to poor risk reporting than a superior level of risk knowledge.