充分利用网络技术全面提高会计控制质量

e7T中华财会网网络技术的发展对企业内部会计控制产生了深远的影响,文章从网络环境下内部会计控制呈现的新特点着手,分析了网络环境下内部会计控制系统所面临的风险,对存在的问题及其成因作了尝试性的探讨,提出了完善、加强内部会计控制的建议,以期达到提高网络环境下内部会计控制质量的目的。     

Connecting for success: Egocentric network types among underrepresented minority students at college

This study investigates the egocentric networks of underrepresented minority students. Adjustment to college for underrepresented minority students often means balancing between the origin (i.e., low-status family) and host (i.e., academic) environments, requiring students to develop different coping strategies. The analysis included 124 Roma university students. We employed the contact diary method and the EgoNet program for mapping students’ egocentric networks. We explored classification among egocentric networks by cluster analysis based on the network proportion of the origin, fellow, and host groups. Three clusters were distinguished. The Host-based cluster proved to be the most advantageous, while the Balancing cluster appeared to be the most disadvantageous in terms of network resources, well-being, and trust. Partners’ ethnicity and educational attainment showed a strong connection with cluster membership. Our results highlight that small fellow communities can successfully interconnect the origin and host groups in students’ egocentric networks.     

How Moroccan‐Dutch parents learn in communities of practice: Evaluating a bottom‐up parenting programme

Research shows that top‐down‐designed parenting programmes do not always meet the needs of postmigration parents. Bottom‐up programmes by migrant organizations hold a promise to fill this gap; however, research about these programmes and appropriate evaluation methodologies is scarce. Drawing upon Wenger's ( 2010 ) “communities of practice,” this paper explores an alternative perspective on parenting programme evaluation. Findings are presented from a study looking into social learning processes of postmigration parents who participated in a bottom‐up programme about raising teenagers in urban areas. Using an ethnographically inspired method combined with a preprogramme and postprogramme design, 115 Moroccan‐Dutch mothers and fathers from 15 programme groups participated. Results show that the programme provided a social learning space in which parents used themselves as resources to learn collectively about parenting. Moreover, parents consciously engaged in learning interactions across learning spaces stretched into their social networks. These analyses showed how parents' development of “learning citizenship” (Wenger, 2009 ) provides us with insight in collective learning dimensions present in a bottom‐up parenting programme, which is often not included in evaluation studies. Implications for practitioners as facilitators of parents' collective learning are presented.     

社会资本与身心健康--概念辨析基础上的关系再检验

社会资本与健康研究领域存在核心概念界定不清与理论解释欠缺两大不足。文章在社会网络的视角下对社会资本、社会凝聚和社会支持三个相互杂糅的概念进行辨析区分，并在此基础上以调查数据实证检验了社会资本对身心健康的作用效果与影响机制。结果显示，在控制社会凝聚和社会支持作用的条件下，社会资本依然对自评健康和心理健康存在显著的独立影响，但其对两种健康在影响因素和影响方向上呈现一些差异。其中，网络规模和网络顶端对自评健康和心理健康都具有显著的正向作用，而心理健康同时还受到网络差异的负向影响。从这个角度而言，社会资本对个体身心健康的影响并不必然是积极正向的。     

The shifting landscape of LGBT organizational research

Over the past generation, sexual minorities—particularly lesbian, gay, bisexual, and transgender (LGBT) persons—have gained increased visibility in the public arena. Yet organizational research has lagged behind in recognizing and studying this category of organizational members. This article offers a critical review of this growing body of research. More specifically, we identify and discuss four dominant scholarly frames that have informed LGBT organizational research from the late nineteenth century to date. The frames include a “medical abnormality,” “deviant social role,” “collective identity,” and “social distinctiveness” view of sexual minorities. We argue that these frames have profoundly shaped the scope and range of organizational scholarship devoted to sexual minorities by showing that scholars using such contrasted frames have been drawn to very different research questions with respect to sexual minorities. We document and discuss the main and contrasted questions asked within each of these frames and show how they have both enabled and constrained LGBT organizational research. We conclude by calling for more attention to the frames organizational scholars adopt when studying sexual minorities, but also for more research on both minority and majority sexual orientations in organizations.     

Analytic strategies for longitudinal networks with missing data

Missing data are often problematic when analyzing complete longitudinal social network data. We review approaches for accommodating missing data when analyzing longitudinal network data with stochastic actor-based models. One common practice is to restrict analyses to participants observed at most or all time points, to achieve model convergence. We propose and evaluate an alternative, more inclusive approach to sub-setting and analyzing longitudinal network data, using data from a school friendship network observed at four waves (N = 694). Compared to standard practices, our approach retained more information from partially observed participants, generated a more representative analytic sample, and led to less biased model estimates for this case study. The implications and potential applications for longitudinal network analysis are discussed.     

Awareness of low self-control: Theory and evidence from a homeless shelter

Survey measures of self-control provide a potential low-cost alternative to incentivized elicitation. However, asking respondents to introspect on their self-control problems may instead measure their awareness of them, especially in populations with low self-control. We illustrate this with the Ameriks, Caplin, Leahy, and Tyler (2007) survey, which captures self-control problems through the deviation between self-reported ideal and predicted behavior (Expected Deviation, ED). Previous empirical evidence from high income or highly educated populations correlates larger ED with worse outcomes. We theoretically show that the reverse will be true in settings where awareness can play a large role: when self-control is low and costly commitment devices are available. We empirically show that, for residents of a homeless shelter, ED is positively correlated to savings in shelter lockboxes, a costly commitment device. This correlation is stronger for those likely to experience more self-control problems: individuals with past addiction problems.     

危险驾驶罪的立法浅析

《刑法修正案(八)》将醉驾、飙车行为入罪，对严厉醉驾行为确实起到了震慑作用，收到了积极的社会效果。但是，对于刑法的提前介入以及该罪的内涵与外延该如何理解；社会舆论对于醉驾行为的性质还存在行为犯或者危险犯的争论：这些问题对于该罪在司法实践中的适用极其重要，值得我们深入思考。     

国际组织与成员国法律责任多重归属问题研究

国际组织和成员国的法律责任归属问题一直以来都是国际法争论的话题。政府间国际组织作为一类国际法主体,应独立承担法律责任。但在实践中,成员国在执行国际组织决议的过程中往往滥用国际组织法律人格,其行为不仅是国际组织法律人格的体现,还代表了自己的意志,造成法律责任归属不明。以此种争议情形为研究对象,结合1999年的使用武力合法性案,2007年欧洲人权法院的拜拉米案和萨拉马提(Behrami/Saramati)案、阿尔吉达(Al-Jedda)案以及2014年海牙法院关于斯雷布雷尼察(Srebrenica)诉荷兰案的相关判决,借鉴国外学者近几年的相关研究,认为应当坚持国际组织和成员国法律责任的多重归属。围绕责任多重归属原则的确立过程,通过对2011年《国际组织责任条款草案》相关条文的分析,明确了行为归属与责任归属的关系:只有确定行为归属之后,才能确定责任归属;为了最终确定责任的多重归属,提出以有效控制为标准认定行为归属,并明确这种有效控制是对具体行为的事实控制。     

Discovering hidden statistical issues through individual-level models in ecological studies

ABSTRACT

In ecological studies, individual inference is made based on results from ecological models. Interpretation of the results requires caution since ecological analysis on group level may not hold in the individual level within the groups, leading to ecological fallacy. Using an ecological regression example for analyzing voting behaviors, we highlight that the explicit use of individual-level models is crucial in understanding the results of ecological studies. In particular, we clarify three relevant statistical issues for each individual-level models: assessment of the uncertainty of parameter estimates obtained from a wrong model, the use of shrinkage estimation method for simultaneous estimation of many parameters, and the necessity of sensitivity analysis rather than adhering to one seemingly most compelling assumption.