上市公司财务重述的价值相关性研究

财务重述现象近年来在我国呈蔓延之势。财务重述现象对企业价值的影响进而与企业价值形成因素之间的关系，成为投资者关心的热点。基于此，对发生财务重述的企业与企业价值之间的关系进行了检验，发现财务重述现象与企业每股收益负相关，与资产负债率等正相关。这也验证了如下的判断：财务重述企业一般价值创造能力较差。     

关联顺应视阈下跨文化交际意图的动态激活

在简要介绍关联顺应理论、跨文化交际意图及其特点之后,指出跨文化交际意图的动态激活离不开交际双方的合作顺应、示意推理、相关参项语境要素的认知建构以及文化图示的不断动态拓展延伸;最后尝试建构此类交际意图动态激活的分析模式。     

答非所问——一种常用的话语回应策略

在交际活动中,英美人对以获取明确信息为目的的问话,常常选择答非所问的回应方式。这种回应以三种形式居多,最突出的特点即是回应内容看似离题,实则与话题有一定的相关性。促使说话者做出此种回应选择的原因复杂多变,客观上增大了英语学习者交际的难度。对此,宜采取有针对性的措施。     

隐喻的认知语用研究

隐喻不仅是一种修辞手段,也是一种思维方式。思维是在具体语境下进行的,离开了语境,隐喻也就无从辨别和理解,因此隐喻的识别与理解要在认知语用学的框架下借助语境来推导话语喻义。文章试图通过对会话含义与关联理论的分析以期对隐喻做出合理解读。     

Consecration and meritocracy in elite business schools: The case of a Swedish student union

Sociologists are paying increasing attention to the business and financial elites that control today's global economy; indeed, there's a great need to understand who these elites are, what they do, and what makes them tick, as individuals, and as a class. But we also need to understand how the economic elites aremade in the current social and economic system, and one significant way of doing this, is by examining elite business schools, that is, the institutions that aim to train and prepare people to assume important leadership and decision-making positions in business, finance and related sectors of critical importance to the management of modern capitalism. Based on the notion of consecration, I empirically examine how the student union of Sweden's premier business school, The Stockholm School of Economics, offers its members a learning environment partly separated from the school, and how this semi-independent organization contributes to making undergraduate students socially, morally and esthetically meritorious for elite jobs in primarily management consulting and finance; a process that is largely shaped by corporate actors that participate formally and informally in the student union activities. The paper contributes to the sociological literature on business schools and higher education and elites, both theoretically through the twin notions of meritocracy and consecration, and empirically through its unique focus on student union activities in an elite business school setting.     

Queering reproductive justice: Framing reproduction of gay men from a transnational perspective—Taiwan as a case

This article uses Taiwan as an example to argue that reproductive justice for gay men should be conceptualised within social, legal, and political contexts. Taiwan is the first Asian country to legalise same-sex marriage, yet the law favours heterosexual couples and denies LGBTQ+ reproductive rights. Thus, Taiwanese gay men seek third-party reproduction overseas to become parents. This article exemplifies gay men's unequal conditions from a non-Western perspective. I re-examine scholarly literature on the interlocking concepts of reproductive justice, stratified reproduction, and queer reproduction to answer what reproductive justice gay men need and how their injustice position situates within and beyond the nation-state borders. Drawing on the reproductive justice framework and studies of queer reproduction, this article proposes a transnational perspective to understand queer reproductive justice through the case that elucidates the specific context of Taiwanese gay men. This article aims to make two contributions. Firstly, it reconsiders the reproductive framework from a transnational perspective to argue that gay men's reproductive justice should be conceptualised at the intersection with other dimensions of injustice. Secondly, this article suggests that the transnational approach could be applied as a critical lens for future research in queer reproduction and reproductive justice.     

杂交狼尾草种茎无性繁殖技术研究

本文研究在三峡库区消落地生态条件下 ,杂交狼尾草茎杆经不同处理后的无性繁殖情况。试验表明 ,采用坑埋保种方式 ,茎段节数为 2节或 3节时 ,繁殖效果较理想