依托信息技术 提升司法实践效能

随着我国社会经济快速发展,社会规制与现实的不相适应性日益凸显,社会各利益主体间的矛盾相互交织,司法环境则更加复杂,这些都迫切要求加快提升司法实践效能,以不断适应科学发展、和谐发展的社会期待。国际国内旨在提高司法实践效能的探索,尤其是上海法院依托信息化服务审判质效的实践为社会提供了可学习借鉴的经验:依托信息技术手段从加强审判专业知识库建设的视角,探究如何更好地统一司法尺度、智能辅助又好又快办案,筑牢办案质效基础;从加强科学调配审判资源的视角,探索如何提高"单位审判资源"的办案质效;从加强审判专业队伍建设的视角,挖掘如何培育和发挥法官业务潜能,提升办案质效源动力。     

‘Placements Online’: Student Experiences of a Website to Support Learning in Practice Settings

Social work practice and education in many parts of the world are implementing an elearning agenda. This article considers the experiences of students using a website developed to support learning in agency settings to discover if and how it can be used to create a ‘bridge’ between the learning environments of the university and practice. The website contains a range of features, including downloadable practice assessment documents, links to university based teaching units, electronic personal notification of placement allocation, and an asynchronous discussion forum.

The action research project which informs this article employed focus groups of students to ascertain their expectations and experiences of the website, in particular the asynchronous discussion forum facility, prior to and on completion of the 80 day placement, combined with analysis of the actual usage patterns and content.

Three quarters of the cohort participated in the discussion forum and findings suggest that students used and valued the discussion forum for its ability to enable the student to student and tutor to student relationships underpinning collaborative learning to be maintained during the placement, and to enable resource sharing and networking.     

论“八二宪法”30年产权结构的变迁

近30年我国宪法中所规定的产权结构发生了重大变迁,主要表现为产权及其实现方式的多元化、非公有制产权所占的份量越来越大。我国产权结构变迁的基本方式是：先有产权及其结构变迁的事实（违宪）,然后总结产权变迁的经验并制定宪法修正案（修宪）,最后在宪法中加以确认并加以制度上推广（合宪）。这样一条产权结构变迁路线是我国经济体制改革与宪法变迁的必然结果,符合当时社会变革的需求,促成了我国经济发展以及宪法制度的完善,但同时也给我国宪法带来了极大的挑战。对我国现行宪法产权制度进行适当调整,协调宪法内部关于产权制度的各项规定,尽量减少关于产权制度方面的宪法规定,无疑是回应这一挑战的重要思路。     

规制机制设计理论的新发展

论述了在现代市场经济环境下,怎样规制成为规制研究的重要领域;指出机制设计理论为政府怎样规制提供了思路,规制机制设计理论在经历了完全信息假定后,在不对称信息视角下获得长足发展。     

管理层持股、领导权结构与财务重述

本文以我国2005-2009年间A股市场补充与更正报告中出现"会计差错更正"项目的公司为研究对象,以是否发生财务重述为因变量,采用配对样本分析的Logit回归方法研究了管理层持股、领导权结构与财务重述之间的关系。本研究发现,管理层持股比例与财务重述之间存在显著的U型关系,领导权结构对财务重述没有显著影响,然而管理层持股的利益协同效应(堑壕效应)在两职分离(两职合一)的公司中更容易得到发挥。本研究发展了财务重述、管理层持股以及领导权结构的研究内容,为完善公司治理机制、防范会计错报提供了相应的思路。     

Information Aggregation in Dynamic Markets With Strategic Traders

This paper studies information aggregation in dynamic markets with a finite number of partially informed strategic traders. It shows that, for a broad class of securities, information in such markets always gets aggregated. Trading takes place in a bounded time interval, and in every equilibrium, as time approaches the end of the interval, the market price of a “separable” security converges in probability to its expected value conditional on the traders' pooled information. If the security is “non‐separable,” then there exists a common prior over the states of the world and an equilibrium such that information does not get aggregated. The class of separable securities includes, among others, Arrow–Debreu securities, whose value is 1 in one state of the world and 0 in all others, and “additive” securities, whose value can be interpreted as the sum of traders' signals.     

Acquisition and Disclosure of Operational Information*

We study a firm's strategy for acquisition and disclosure of operational information by establishing linkages among information quality, managerial self‐interest, and production planning. We develop a multistage model in which a manager of a publicly traded firm first receives private information about the product demand and then uses it to make production and disclosure decisions. We consider two prevalent disclosure models employed in the accounting literature: all‐or‐nothing and cheap‐talk models. In the all‐or‐nothing model, it is assumed that any disclosure must be truthful, but the manager can strategically withhold information. We show that the manager commits to acquire the value‐added operational information if (i) the managerial self‐interest in the interim share price is low or (ii) the managerial self‐interest in the interim share price is high, but the fixed disclosure cost is either sufficiently low or sufficiently high. We demonstrate that the firm is better off if the production level is observable to the financial market because multidimensional signaling reduces costs. In the cheap‐talk model, we assume that the manager's disclosure may not be truthful. We show that the manager's incentive to acquire value‐added operational information increases along with the penalty cost for misleading investors. Therefore, a high penalty cost for misleading investors can encourage the manager to obtain more precise information, which in turn improves the firm's cash flow.     

Looking Inside Glitch Mitigation Capability: The Effect of Intraorganizational Communication Channels

Manufacturers can reduce the occurrence of glitches in their operations by building capabilities to prevent them, yet mitigation capabilities are also needed to contain the effects of the glitches that will still inevitably occur every now and then. We examine the glitch mitigation capability of a production process from an information‐processing perspective and propose that (i) the impact of operational glitches on delivery performance is contingent on the formalization of intrafirm communication channels and (ii) this effect is stronger when formal communication channels are complemented with informal channels. We test our model in a sample of 163 make‐to‐order production processes and find support for the first hypothesis and partial support for the second hypothesis. The statistical analyses also reveal nonhypothesized empirical regularities, which we explore through an additional qualitative study based on 34 site visits and 30 interviews with production planners. The results have practical implications for the design of intraorganizational communication channels, and they also contribute to the research on organizational resilience and communications by showing that when coping with disruptions, the formal communication channels have advantages that are seldom discussed in the literature or recognized by practitioners.     

信息时代背景下计算机基础教学改革刍议

当今世界是计算机技术迅速发展的时代,在这样的信息时代背景下,计算机基础教学必须改变教学现状,结合课程自身的教学特点,以学生为本,加强课程的实践性和实用性,为信息时代培养出符合时代要求的新一代大学生：既具备扎实的专业知识和技能,又拥有良好的计算机应用基本技能。     

信息技术在土家文化传承中的应用研究——以湘西"土家-汉双语双文教学试点"为例

湘西土家语的信息技术教育教学活动起步比较晚,信息化教学设备也较为落后.通过对这一地区开设有土家语的学校进行调查来了解这一地区的土家语信息化教学的现状,在此基础上发现问题并提出有针对性的建议与对策,目的是使这一地区的土家语教学能与信息技术更好地融合,使土家语及土家文化能借助信息技术得到更好的传承与发扬.