异质机构投资者、实地调研与公司财务重述行为

上市公司真实、准确地履行财务信息披露责任,对于保护投资者权益、稳定资本市场具有重要意义。基于2013—2020年中国深圳证券交易所A股上市公司数据,考察了异质机构投资者对公司财务重述行为的影响。研究发现,同交易型机构投资者相比,稳定型机构投资者显著抑制了公司财务重述行为,实地调研则强化了上述抑制作用。机制分析表明,稳定型机构投资者通过改善公司信息环境、提高内部控制水平发挥抑制作用。进一步研究发现,稳定型机构投资者对技术问题型和非技术问题型财务重述行为、欺诈型和非欺诈型财务重述行为均有抑制作用,但实地调研仅强化了对非技术问题型和非欺诈型财务重述行为的抑制作用。因此,监管部门应积极引入稳定型机构投资者,完善投资者实地调研的相关制度,从而形成对上市公司会计信息质量的有效外部监督。     

Forest leaf litter quantity and seedling occurrence along an urban-rural gradient

Leaf litter, by modifying microenvironmental conditions, can alter plant population distributions and is considered to be a major force in structuring many plant communities. Comparative studies of urban, suburban, and rural forests in the New York City (NYC) metropolitan area have identified numerous biotic and abiotic differences among these forests, including several involved in leaf litter decomposition. These differences in decomposition among the forests could result in differences in litter quantity on the forest floor and hence microenvironmental conditions and safe sites for germination of different plant species. We conducted a survey of forest floor leaf litter quantity in forests located along an urban-to-rural land-use gradient originating in urban NYC and extending to rural Connecticut. Mean litter depth, mass, and density increased significantly with increased distance of the forest from NYC.We also surveyed woody seedlings and compared the litter depth in which they naturally occurred to the mean litter depth of the surrounding forest. Seedlings of small-seeded species were much more likely to be located in litter shallower than mean forest litter depth than were seedlings of large-seeded species. Taken together, these results suggest that environmental changes associated with urbanization may have profound effects on long-term patterns of forest regeneration.     

杜威的生态审美思想

杜威的实用主义美学思想反对主客二元对立的一贯做法和对生活、艺术做区分的思想;强调经验的重要性,主张恢复艺术品与生活经验的连续性;倡导身体回归场所,在环境中构建公民的生态意识。     

新疆东部地区古文化探微

本文运用考古学方法,将新疆东部地区的考古遗存划分为A、B、C三组进行研究,结合碳十四、金属器物比较等将这几组遗存又分为三个时期,论证了其演变关系。最后对主要考古学文化属性进行简单探讨,认为A、B两组考古学文化代表的应是土著文化,而C组则代表着外来文化。     

Transparency laws and interactive public relations: An analysis of Latin American government Web sites

A content analysis of 50 Latin American government Web sites was conducted to assess whether new transparency laws in the hemisphere impacted the interactivity, usability, technological expertise, and national symbolism manifest on the sites. Web sites were found to be generally usable but limited in interactivity. There was no difference in Web site interactivity between countries with transparency laws and those without them, but countries with laws used more visual symbols aimed at national branding. The article offers a model of Web site features for public relations practitioners interested in increasing the sophistication, usability, and interactivity of their sites in order to improve relationship building with stakeholders.     

历史人类学视野下的土司遗址——以永顺老司城为对象

对历史遗址研究,历史人类学具有独特长处的方法;老司城土司故都遗址是历史人类学研究的典型样本;它体现了多民族国家政治制度创新的历史过程;是维护民族文化多样性的历史样板,具有历史遗址研究的重要意义。     

楚纪南城大遗址保护区体验性旅游开发构想

楚纪南城大遗址保护区包含楚文化和自然生态等特色鲜明的旅游资源,具有历史文化、艺术、科学等综合价值。在体验经济时代,要使传统的楚纪南城大遗址文化遗产资源优势转化为现实的经济产业优势,需探索"遗址、文化、自然、旅游者"四位一体的体验开发模式,构建以遗址旅游为主题的多元化产品体系。     

从原真性保护看圆明园遗址的功能分区展示

爱国主义教育和历史研究、造园艺术科学考察及借鉴是圆明园遗址保护展示面临挑战的两个主要功能。迄今为止,圆明园西洋楼景区、含经堂遗址、九州景区三大遗址保护工程,部分突出了爱国主义教育功能,但未能恰切地担负起历史研究、造园艺术科学考察及借鉴功能。以遗产原真性理论为依据,论证了一种更好地实现两大功能的圆明园遗址分区保护展示设想。这其中,针对圆明园罹难前后两种原状的极少量重建,是一个极富挑战性且具有现实意义的课题。     

略论刑法中的占有：关于夺取罪与侵占罪的关键区别

盗窃、诈骗、抢劫等夺取型财产犯罪的成立,要求行为人不法取得他人占有的财物,而侵占罪的成立则以不法取得本人占有的他人（所有）财物为条件。因此,财物是否为他人所占有,是夺取罪与侵占罪的关键区别。他人对财物所享有的占有权,是占有状态和占有意思的有机统一体。在他人概括支配的封闭场所确保财物占有的情形下,场所管理人只要对场所范围内的财物具有抽象的占有意思,就足以肯定其占有权,但第三人对场所内财物的具体占有意思,足以排除管理人的抽象占有意思。在＂金首饰＂案中,梁丽在盗窃的未必故意支配下,秘密窃取他人占有的财物,因而应以盗窃罪论处。     

坚持“五个统一”,完善理论进基层示范点运行机制

福建省理论进基层示范点建设已取得初步成效,涌现出一些典型,但也存在许多不足。坚持贴进大众与提升认同的统一、凸显特色与思想引导的统一、倾听民声与价值引领的统一、理论宣传与决策咨询的统一、基层实践与高校智力支持的统一,这"五个统一"是新形势下完善理论进基层示范点运行机制的有效途径,也是解决不足的重要手段。