我国信息披露民事责任制度的完善——以因果关系和信赖推定为中心

信息披露民事责任制度是我国证券法中的重要组成部分,其完善的核心在于因果关系要件,而因果关系的认定与重大性标准和信赖推定原则密切相关,因此,有必要结合法理学及司法实践对两者进行细致解析。本文认为可将重大性标准排除在因果关系认定标准之外,而信赖推定原则以欺诈市场理论为经济学基础,具有诸多可借鉴性。     

Generalized Augmentation to Control the False Discovery Exceedance in Multiple Testing

Abstract.  A new multiple testing procedure, the generalized augmentation procedure (GAUGE), is introduced. The procedure is shown to control the false discovery exceedance and to be competitive in terms of power. It is also shown how to apply the idea of GAUGE to achieve control of other error measures. Extensions to dependence are discussed, together with a modification valid under arbitrary dependence. We present an application to an original study on prostate cancer and on a benchmark data set on colon cancer.     

市场经济下新疆生产建设兵团青年就业问题研究——对102团的实地调查

新疆生产建设兵团（以下简称兵团）是执行屯垦戍边历史使命的特殊的政治、经济、军事、社会组织。兵团的发展和强大直接关系着新疆的稳定和发展。国家的统一和强盛。随着我国市场经济的逐步建立,兵团经济和社会发展受到了一定冲击,引起青年大量外流,使青年就业问题日益突显。我们知道青年劳动者对于任何一个国家扣地区来说都是至关重要的,青年是决定一个地区经济发展的关键,对于兵团来说也不例外。在市场经济条件下,兵团青年的价值观与就业观都发生了巨大的变化。     

On the estimation of a sensitive quantitative mean using blank cards

In this article, we introduce for the first time, the blank card methods for estimation of finite population mean of a sensitive variable. Two generic randomization devices are suggested, and for each device we identify the choices of special models. We introduce additive, multiplicative, and combination of both additive and multiplicative scrambling models that require use of a non sensitive variable. We derive the basic statistical properties of each model. It is interesting to note that various existing estimators can be viewed as the special cases of those presented here. The statistical efficiency of proposed techniques is compared with Greenberg et al. (1971 Greenberg, B.G., Kuebler Jr, R.R., Abernathy, J.R., Horvitz, D.G. (1971). Application of the randomized response technique in obtaining quantitative data. J. Am. Stat. Assoc. 66(334):243–250.[Taylor &; Francis Online], [Web of Science ®] , [Google Scholar]) and modified Perri (2008 Perri, P.F. (2008). Modified randomized devices for Simmons’ model. Model Assisted Stat. Appl. 3(3):233–239. [Google Scholar]) model. The proposed devices can easily be adjusted to achieve the required efficiency level by making suitable choices of different design parameters.     

A new confidence interval in measurement error model with the reliability ratio known

For the slope parameter of the measurement error model with the reliability ratio known, this article constructs a fiducial generalized confidence interval (FGCI) which is proved to have correct asymptotic coverage. Simulation results demonstrate that the FGCI often outperforms the existing intervals in terms of empirical coverage probability, average interval length, and false parameter coverage rate. Two examples are also provided to illustrate our approach.     

From salons to the native reserve: reformulating the “native question” through pictorial photography in 1950s South Africa

The article provides a critical reflection on the practice of photographic salon exhibitions in the 1950s. In South Africa and abroad, there was a resurgence of photographic societies from the early 1950s that encouraged amateur photographers to create images based on a distinct visual grammar, thereby offering them not only an opportunity to display their work but to compete amongst each other. Subsequently, salon exhibitions produced work that would be judged on its pictorial rather than strict representational value thereby depoliticising the exhibition space. On the other hand, this article seeks to place this practice in the realm of racial segregation under apartheid by considering the deployment of the “black subject” in the native rural reserve in Joseph Denfield’s (1911–1967) work. Through a study of his ethnographic photographs which were exhibited internationally in this period as pictorial work, as well as his intellectualisation of his practice as native photography, it argues that the space of the salon allowed him to pose the “native question” pictorially, that is, provided a discourse through which the “native” could be “known” and ordered.     

虚假会计信息的经济学分析

从企业管理层、企业所有者、地方政府、债权人等不同层面深入分析了我国证券市场和社会经济生活中存在的对虚假会计信息的旺盛需求的内在动因;并从虚假会计信息的供给者及其供给动机、供给条件等方面说明:在我国目前制度和经济环境条件下,供给方具有满足虚假会计信息需求的能力。在上述分析基础上,提出了治理会计造假、消除虚假会计信息的政策建议。     

课堂提问与大学生思辨能力培养

研究采用问卷和访谈形式调查职前英语教师是否有在课堂提问中培养学生思辨能力的意识。调查结果显示:职前教师的提问以理解课文为主要目的;绝大多数问题是不鼓励学生思考的低度认知问题,不利于培养学生的思辨能力。职前教师课堂提问存在着理论与实践的矛盾。他们认为在英语课堂上培养学生思辨能力的最大障碍是考试制度。     

对高校学生欠费问题的思考

针对目前高校学生欠费现象,分析了在高校中,学生学费、宿费在办学经费中的比重及学生欠费问题给高校办学带来的不利影响。指出制度不健全、家庭贫困、就业因素、观望心理等因素是目前高校学生欠费的主要原因。同时提出了解决高校学生欠费问题的对策是:建立健全一体化的收费管理体制;解决国家助学贷款问题;严格执行学生收费管理制度;加强对学生的诚信教育。     

企业应用新会计准则应关注的问题

新会计准则将于2007年1月1日在上市公司率先执行，并鼓励大型、中型企业执行，新准则带来的不是传统意义上的会计制度更新，而是对企业财务人员职业的一次挑战，它需要财务人员运用职业判断去处理复杂的会计业务。针对企业在应用新会计准则中可能遇到的问题和一些难以理解的问题，作出较为详细的解答。