无形资产评估探析

对无形资产的准确认定,一直为业内人士和被评估单位等利害关系人所关注。本文从无形资产的认定和评估对象的确定入手,就无形资产评估的前提、经济原则和权属证明等基本理论和实务问题进行了探讨。     

试论加强高校国有资产管理

本文透视了高校国有资产管理中存在的主要问题及其原因 ,提出了加强高校国有资产管理的构想及对策     

同股同权同价模式解决国有股流通

解决国有股流通的问题 (实际上包括不能流通的国有股和企业法人股两部分 ,以下同 )必将引发我国证券市场上一次深刻的变革 ,将对证券市场产生极其深远影响。我们本着公平公正的原则提出了同股同权同价的定价模式 ,选取了几个典型的样本进行了处理 ,计算了全面流通对整个市场的影响 ,并与净资产的定价模式进行了比较分析。     

区域性农村妇女土地权益保护的实证研究--以福建省宁德市为例

随着农村改革的逐步推进,农村妇女的土地权益保护显得日益重要,2014年中央一号文件也明确要求“切实维护妇女的土地承包权益”。通过采取问卷调查、实地走访的形式,了解宁德市农村妇女的土地权益状况和司法审判状况,分析存在的问题,指出可以由地方政府、人大或人大常委会规范集体成员资格认定的具体标准,同时加强对村规民约的指导、监督,强化司法救济,实现对妇女土地权益的最大限度保护。     

Identity Dilemmas: Toward a More Situated Understanding

When are identity dilemmas—when people possess identities that conflict with one another and both are potentially stigmatizing—most likely to occur? Are they the result of generic social processes? A review of some of the extant research on “identity work” suggests that historical “misalignments” of culture and stratification, which we refer to as “lag,” create the greatest potential for stigma and the reproduction of inequalities. Lag is exacerbated by complex, intersecting axes of hierarchy, and amplified as symbolic environments globalize and subcultures multiply. Articulating culture and structure reveals how power plays out in interaction, and highlights the omnipresence of struggles for treatment as “fully human.” We consider whether “alignment” is even possible when multiple dimensions of social location intertwine, compete, and collide. Following Schwalbe and Mason‐Schrock (1996), we argue that “subcultural” or collective identity work that brings new meanings into dominant cultural narratives may offer the greatest hope, but in the interim all coping strategies are costly.     

Violence in the name of god? A framing processes approach to the Islamic State in Iraq and Syria

Since summer 2014, the insurgent group ‘Islamic State in Iraq and Syria’ (ISIS) has become a major concern for international politics and global security due to its rapid territorial gains, violent operations and the propagation of Salafi-jihadist ideology. This study aims to enhance the academic understanding of ISIS by demystifying the ideological reasoning behind its use of violence. It therefore investigates the link between structural factors that served ISIS’s evolution, its ideological outlook and the significance of this ideology to legitimize violent action. As its theoretical basis, the study employs framing processes within the study of social movements. Methodologically, discursive frame analysis serves to explore the relation of ISIS’s ideology to structural events and experiences to better understand how the group justifies violence. Therefore, the study draws on audio speeches and issues of the magazines Dabiq and Dar al-Islam published by ISIS, which are examined on the rhetoric of othering, collective identity and justifying violence. It is argued that ISIS constructs a collective action frame which creates a social reality that bestows the group with a rationale for action. ISIS’s ideology, based on Islamic symbolism, presents an interpretative lens which assigns meaning to the structural environment of ISIS’s emergence. In this context, violence is justified as a necessity to defend Islam and as an obligation for the true Muslim believer. The discussion concludes that ISIS’s ideology legitimizes the very existence of the group and conceals its mundane struggle for power, territory and wealth through reference to divine authority.     

Contestation on Reddit,Gamergate, and movement barriers

This article investigates how the social media site Reddit hindered the collective action efforts stemming from the Gamergate controversy. Using forum posts from two time-points, one early in the movement and another six months later, this work describes how the Reddit platform impeded movement efforts over time. More specifically, we examine how the nature of Reddit discussions created barriers to each of three key movement processes: narrative construction of collective identity, framing, and boundary work. We argue that unlike social media platforms such as Facebook, some sites–Reddit in this case–may negatively impact movement success depending on its structure. We also discuss the importance of differing ICT structures and implications for online interactions more generally.     

Armchair detectives and the social construction of falsehoods: an actor–network approach

ABSTRACT

This paper examines two large-scale cases ? the 2013 Boston bombing and the 2015 Bangkok bombing, each of which spurred an online investigation conducted by concerned citizens to find the bombers. While both bombing cases had different cultural discourses, the processes and outcomes of the online investigation were similar: there were rampant speculation and rumor-mongering, as well as false accusations and harassment of innocent suspects. The aim of the paper is to understand how such acts of mob justice happened. Using actor–network theory, a theoretical and methodological tool for mapping out the networks human and non-human interactions, I discuss two types of networks found in both investigations. The two network types demonstrate how a claim can be construed as fact or fiction through such networks of interaction. In light of debates on the proliferation of fake news and alternative facts, the findings have implications for the current and precarious state of truth in today’s society.     

My life is a mess: self-deprecating relatability and collective identities in the memification of student issues

ABSTRACT

In this paper, we investigate memes about student issues. We consider the memes as expressions of a new networked student public that contain discourses that may fall outside the mainstream discourse on higher education. The paper is based on content analysis of 179 posts in the public Facebook Group ‘Student Problem Memes’, combined with a nine-month media watch and a discussion workshop with 15 students. Through self-deprecating humour, students create an inverse attention economy of competitive one-downmanship, where the goal is to display humorous failure instead of perfect appearance. Our analysis shows that students use humour to express, share, and commiserate over daily struggles, but also that the problems related to work/study balance and mental health, are experienced as a persistent feature of student living. We also analyse limitations of meme-based publics, emphasizing processes of inclusion and exclusion through specific vernaculars of visual and discursive humour where issues related to gender, race, orientation, class, and ability are sidelined in favour of relatable humour.     

A formative evaluation of the recovery public works programme in Blantyre City,Malawi

Public works programmes (PWPs) are popular social protection instruments in the context of chronic poverty but very little has been published in the way of implementation and outcomes of these programmes. This paper presents a formative process and outcome evaluation of the recovery PWP in Blantyre City, Malawi. The evaluation used longitudinal household survey data of PWP beneficiaries, programme records and interview responses from programme staff and community leaders. Largely, the process evaluation findings showed an agreement between actual and planned activities. The outcome evaluation found indications that the PWP community assets offered some potential benefits to the communities, and that PWP wages allowed the beneficiaries to purchase some food. This however, did not translate into more meals per day, nor did the earnings prevent the decline in household assets as expected. Given a plausible PWP theory and high implementation fidelity, the PWP wage rate or number of days was either just enough to smooth participant income, or insufficient altogether, to enable achievement of more distal outcomes.