信用证理论在进口贸易中的应用

剖析信用证操作特点,论述如何利用信用证保护企业利益,控制进口商品质量和到贷进度,提出充分发挥信用证融资功能的操作方法。     

从书信看毛泽东的统战艺术——以1936年5月至12月的书信为中心的考察

毛泽东是中共党内统一战线方面的杰出代表,书信集中体现了他高超的统战艺术与娴熟的统战技巧,这些统战艺术主要有：讲究称呼,拉近距离;动之以情,以情感人;晓之以理,陈明利害;导之以行,深明大义;针对性强,“促致”觉悟;自称谦虚,赢得尊重。这些统战艺术的综合运用,使中国共产党的统战工作取得了巨大成功。     

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。     

Impression management in corporate annual reports during the global financial crisis

This paper analyses impression management (IM) during the global financial crisis (GFC). It examines the differences in multiple textual characteristics and attributions between a highly positive performance period (2002–2007) and the GFC period (2008–2012), within the setting of Spain, where these two economic cycles were extreme. In contrast to previous research, companies' extreme poor performance in our sample is driven by an exogenous event. The findings do not show clear evidence of IM based on textual characteristics specifically linked to the GFC. Companies tried not to use overt IM and, to some extent, tried to clarify the impact of the crisis on performance. They were under great scrutiny and probably preferred to tell a more careful story. However, a general pattern of IM was still present during the GFC in the form of consistent positive attributions, favourable benchmarks and enhancement practices. In essence, the crisis did not fully stop IM practices, but rather influenced the way IM was produced. Overall, our results show that IM was lower during the GFC than in the case of poor performance in normal macroeconomic conditions found by previous literature. The results also show that the narratives of firms in the finance and real estate sectors were the most reactive to the GFC, probably linked to their key role in the crisis.     

生命历程与大学开女禁--以邓春兰上书事件为中心

妇女解放的首要条件之一是平等地获得受教育权,在男女平等的宏大叙事话语下,男女同等地接受高等教育是必然之举。大学开女禁是近代妇女解放的标志性事件和符号之一,而邓春兰上书则是推动大学开女禁得以成功的关键性举措。在生命历程理论视角下,邓春兰上书事件的历史社会学考察表明,妇女解放实质上是多元互动型构的结果,个体转型与社会变迁转型是同步的,它们通过主体嵌入、结构型塑、历史网络型构和关键的生命事件等交互作用显现出来。     

字母d的根表意及其在英语构词中的应用

字母d=c（弯曲身子的人）＋l（直立的人）,其字面上的词义大致为：B在A面前弯曲身子,即B在A面前卑躬屈膝/俯首称臣/鞠躬。由此可以推论字母d的第1个根表意大致为：某人被征服/奴役/统治/约束,等等。在先民时代,A之所以能让B在其面前俯首称臣,是因为A用武力战胜了B,即B被撂倒/打倒/死亡,等等。这是字母d的第2个根表意。基于字母d的这2个根表意,破译了前缀de-/di-/dia-/dis-,词根dom/fid/cede/mand/mod/dem（o）/dic/vade/duce/clude/scend/lude等的图画特征。     

信用证欺诈例外原则适用问题探讨

信用证欺诈例外原则是20世纪中期发展起来的一个概念,是应国际贸易的需要对独立抽象原则的合理例外.由于通行的国际惯例对该原则所涉不多,而各国在实践中又遵循不同的做法,"要有效而又适当地适用该原则"应对欺诈例外原则适用的前提,行使主体和排除适用的情形加以研究,并完善有关信用证欺诈问题的专门立法.     

鉴真书状再考

日本正仓院文书中保存的鉴真书状虽有"鉴真状白"的落款,但从文字改写、修正加笔以及笔法运用等细节来看,撰写者的视力是非常清晰的。从纸背被再次利用等来看,该书状为一般事务性文书,并非鉴真自己撰写,而是其弟子代笔的。鉴真借阅《华严经》等佛经,是为了确定这些在日流播的大乘佛教经典的文本状况。该书状表明鉴真对当时日本的经书校勘事业非常关心。     

我国信访制度困境的宪政思考

信访权利是宪法上公民的监督权,信访制度是保障公民实现其监督权的一项刺度。并没有也无力承担权利救济、纠纷解决的功能。我国信访制度的困境就在于其功能的异化。有的监督功能被弱化,本不具有的权利救济功能却被强化,甚至有代替司法救济成为权利救济主渠道的趋势。因此,要使信访制度的困境得以求解,宪政框架内两条变革思路必须同时并举：一是强化信访制度的监督功能,二是剥离信访制度的权刺救济功能。     

Return Visits as a Marker of Differentiation in the Social Field

Abstract

This article sets out to examine how differences within a migrant community are expressed through return visits, and particularly through visitors’ narratives about their country of origin. Drawing on semi-structured interviews with Burundians living in Norway and the UK, I argue that the Burundian social field is characterized by two opposing positions regarding the possibility of return, and that the political field in the country of settlement plays an influential role in how those two positions are defined. Two narratives called ‘instability and alienation’ and ‘progress and opportunities’ from return visits are used to express support for one or the other of these two positions. I also argue that Bourdieu’s conceptualization of social practice is highly relevant for migration research because it allows for analysing differences within a migration community, and that the advantages of combining habitus, capital and field should be further explored, both theoretically and comparatively.