Financial reporting in Europe: Prospects for research

This paper is a commentary on the future of financial reporting in Europe and on how research into accounting issues can be relevant to policy makers. Combining scholarship in accounting with scholarship in management can offer insight into national and global issues where accounting communicates information that affects managerial decisions at the microeconomic level and political decisions at the macroeconomic level. The paper cites examples of recent research in financial reporting and points to the current work plans of leading policy makers to illustrate the potential for researchers to influence policy directions. The context of financial reporting, nationally and globally, and the data available in the public domain, provide continued opportunities for researchers investigating accounting issues in the private sector and the public sector.     

城市基本公共服务面向农民工开放度测量研究

2016年1月起实施的《居住证暂行条例》从根本上摒弃了农民工享有城市基本公共服务的制度桎梏，但农民工实际所能享有的水平尚取决于城市政府开放其公共服务的程度，包括“承诺”服务的领域多少和所设置的约束“条件”高低。本文以各城市居住证管理制度文件为依据，运用全国流动人口调查数据，测量城市基本公共服务面向农民工群体的开放度。结果显示：（1）城市基本公共服务全部领域超过一半面向农民工开放，开放度0.5076。即便在排他性服务领域，也超过1/3面向农民工开放，开放度达到0.3569，农民工开始实质性享有城市基本公共服务，但离平等权利仍有距离；（2）开放度在区域间的分布表现为东部城市低于中部城市更低于西部城市、直辖市低于省会城市更低于其他地级市，珠三角、长三角和京津冀城市低于三大经济圈外城市。相对发达的城市开放度更低，反映出开放度高低主要取决于城市政府的开放意愿而非提供服务的能力；（3）开放限制主要来源于“条件”约束，城市政府在排他性服务领域的承诺度0.7703，承诺服务的领域超过3/4。但约束度达0.4502，城市政府只向其中54.98%能满足约束条件的农民工开放所承诺的服务，源自约束条件的限制占到开放限制的60%以上。城市政府遵循居住证制度规范面向外来人口统一“承诺”服务，但通过“条件”约束选择性地限制了农民工获得城市基本公共服务的机会，农民工平等权利的最终实现尚需要政策制度的系统性配套改革。     

Silver screen sorting: Social identity and selective exposure in popular film viewing

While research in media and politics has long stressed the importance of television, the political impact of movies has largely been ignored. However, a small body of literature suggests that both political docudramas and popular films may have the capacity to change the issue attitudes of viewers. Building on that work, this paper examines the potential for selective exposure in movie viewership. We develop a theory that there is large-scale sorting into popular movies rooted in social identity theory. We argue that sorting is a result of two processes: film studios marketing films towards particular social groups and individuals sorting into films based on social group characteristics. We test this theory using a unique dataset in which undergraduate students were asked to rate trailers for a variety of political docudramas and popular films. Our results indicate that there is indeed widespread sorting into popular films on the basis of social identities rooted in socio-demographic traits.     

关于我国发展城市公共卫生事业的若干思考

健康不仅是城市人与社会发挥功能的前提条件,也是城市人与社会全面、协调、可持续发展的一种社会财富。要大力发展城市公共卫生事业就必须加强对城市公共卫生事业发展的经济支持和社会政策支持,同时还要积极推进社区卫生服务体系,进而通过发展公共卫生事业来促进城市社会公平。     

The Consequences of Implementing a Child Care Voucher Scheme: Evidence from Australia,the Netherlands and the USA

In the Netherlands, the USA and Australia, public funding has promoted parental choice by introducing a voucher scheme for child care, where parents are free to choose the provider. The policy experiments and the outcomes in these three countries provide useful information about the consequences of introducing a voucher scheme in the child care market. We show the voucher system can be effective in increasing demand, but there can be uneven supply responses. The structure of the voucher income scheme and quality controls affect the nature of the supply response. We argue that voucher schemes must take into account the complex nature of the child care market and the substitutability among free public care, private market care and unpaid household care. To secure quality and access, government also must play a coordinating role that vouchers alone cannot supply.     

论社区居委会舆情疏导机制的功能与结构

建立健全舆情疏导机制,将民间纠纷和基层矛盾解决在社区,已经成为新时期维护社会和谐稳定的一条基本思路。本文在此背景下以社区居委会舆情疏导机制为研究视角,结合学理与社会实践,对其功能与结构进行了初步论证。     

社区内的主要矛盾纠纷及其舆情疏导

近年来,社区居委会作为矛盾纠纷调解的基层组织,经过实践,总结出了许多比较典型的舆情疏导方法。社区居委会针对社区内存在的政府与居民、物业与居民、居民之间、居民家庭内部和居民与其他组织的矛盾纠纷,巧妙运用舆情疏导的具体方法,对于维护社区稳定具有非常重要的现实意义。     

基于网络治理理论的区域公共管理主体间合作关系构建——以广西北部湾经济区为例

本文在分析当前广西北部湾经济区区域公共管理主体合作现状的基础上,运用网络治理理论,对区域公共管理主体间合作关系模式做了初步探索,认为区域公共管理主体间的合作关系包括政府间合作和政府与NGO间合作,前者可以采取项目合作、行政专区、城市联盟等方式,后者要注意合理分工、利益平衡、责任共担。     

英语公益广告中的人际意义分析

本文通过运用Halliday的系统功能语法理论,从语气及情态系统两方面对一则节约用水的英语公益广告进行了人际意义分析,解析了该类广告是如何巧妙地运用语气及情态系统的选择实现英语公益广告所特有的劝说号召功能。     

网络公共领域的特质及虚幻性

针对网络技术的迅猛发展和网络虚拟社区的不断成长,采用社会学、传播学等学科视角,重新阐释哈贝马斯的公共领域理论,考察媒介技术与公共领域历史演进的内在关联,分析网络空间的公共领域特质,归纳网络公共领域存在的问题,以此探讨网络作为＂公共领域＂的特质与虚幻性。