媒体监督的公司治理作用——基于股权激励公司的经验研究

选择2006年1月1日至2011年6月30日期间宣告股权激励方案的上市公司为样本,利用新闻搜索引擎搜集样本公司股权激励的媒体报道,通过内容分析法辨别出其中的负面报道,采用负面的股权激励媒体报道数量度量负面媒体关注度,采用公司对媒体报道的反应程度即媒体关注效果表征媒体的公司治理作用,运用逻辑回归方法研究了媒体监督的公司治理作用。研究结果表明,负面媒体关注度越高的公司越倾向于修订其股权激励方案,以回应媒体的质疑,完善自身的激励管理机制。     

试论电子商务对传统会计理论的影响

电子商务的发展将对企业管理的各个领域产生很大的影响，必然也会对会计产生重大的影响。传统会计的理论和方法都不能适应电子商务对会计提出的要求，无论是会计原则，还是会计假设；无论是会计方法，还是会计报告；无论是会计实务，还是会计职能，都将发生深刻的变化。文章分析了传统会计理论和方法中存在的不足，提出了电子商务时代的会计理论和方法，并对电子商务时代的会计假设、会计原则、会计方法、会计报告和会计职能等五个重要会计理论问题进行了论述。     

Pre-Sentence Reports: Does Quality Matter?

In recent years much attention has been paid to research into the value and effectiveness of pre-sentence reports and this has contributed to the emergence of the concept of "quality assurance". This encompasses the practice of monitoring reports for "quality" and "effectiveness" and the assumption that there is a positive association between these two factors. In other words, higher quality will normally be associated with a higher level of agreement or concordance between report recommendation and sentencing outcome. Using evidence gained from a sample of pre-sentence reports from a busy magistrates' court in the south-west of England, the authors' three main findings show that this is not the case. First, contrary to expectation, there was little or no relationship between quality of report and concordance rate for the whole sample of pre-sentence reports. Second, whilst there was some relationship between quality of report and concordance for those reports which proposed community sentences, this was not significant. Finally, whilst report writers were generally in favour of quality assurance systems, they did not have any universal definition of "quality" in relation to pre-sentence reports. As a result of these findings the authors question existing practice and make several suggestions for improvement, including the replacement of pre-sentence reports with a new personal social enquiry report and an alternative model of quality assurance based on models from social science. Finally, several key recommendations are identified as essential in order to safeguard the crucial role of the Probation Service as adviser to sentencers.     

Intimate Partner Violence in Late Life: An Analysis of National News Reports

Intimate partner violence (IPV) in late life takes various forms including physical harm, sexual assault, and murder. Using national newspaper reports of IPV among elders, we identified the types of violence reported most frequently in media and examined how the abuse was conceptualized by reporters. We found that most cases of IPV reported involved murder, with men as perpetrators and women as victims. Caregiving stress and health problems were frequently cited as contributing factors in the cases. Interpreting these findings from a feminist perspective, we suggest implications for practitioners working with older adults.     

Response Agreement Rates Between Child Welfare–Involved Youth and Their Caregivers

ABSTRACT

Data were collected from 40 youth and 37 caregivers, which represented 57 distinct youth and 20 youth–caregiver dyads to measure the level of agreement between youth self-report and their caregivers on a variety of topics. Topics included: the youth's past placements, service use and needs, experiences in the child welfare system, and the youth's emotional problems and social behaviors. Results indicated high agreement between youth and caregiver proxy related to placement history, service use, the restrictiveness of the current environment, and community safety; results indicated low levels of agreement for youth emotional difficulties and prosocial behaviors. Qualitative data were used to further identify some of the differences noted. Overall, the findings support prior research that shows higher agreement within youth–caregiver dyads for objective measures as opposed to subjective and private ones. Implications for future research are discussed, and methodological challenges related to this study are identified.     

我国企业财务业绩呈报问题研究

揭示了中国企业财务业绩呈报的现状 ,分析了在中国推行全面收益呈报的必要性 ,并提出了推行全面收益呈报的设想。     

Examining the Heterotypic Continuity of Aggression Using Teacher Reports: Results from a National Canadian Study

This study examined the heterotypic continuity of aggression hypothesis (physical to indirect) using independent teacher reports of aggression drawn from a nationally representative sample of 749 Canadian girls and boys. Confirmatory factor analysis using an accelerated longitudinal design confirmed a two-factor model of physical and indirect aggression that was stable across time, but not sex. Mean levels of indirect aggression were highest for girls whereas mean levels of physical aggression were highest for boys. Results of a series of path analyses indicated statistically significant cross-lagged effects that varied by sex. Physical aggression at Time 1 (T1; aged six to nine years) significantly predicted increased levels of indirect aggression at Time 2 (T2; girls only) and Time 3 (T3; boys and girls). Indirect aggression at T1 predicted decreased physical aggression at T2 (boys only) and at T3 (boys and girls). These results offer support for the heterotypic continuity of aggression and underscore the usefulness of teacher reports in studies of childhood aggression.     

财务会计报告应披露信息的探讨

会计信息是人们进行各种经济决策的重要依据,其质量的高低,直接影响到决策的水平。财务报告往往对历史和货币性信息比较注重而忽视未来和非货币性信息,只反映企业经济活动结果而不反映企业经济活动对社会和环境的影响,这方面的弊端,正日益深刻地影响着财务报告的相关性。文章对财务报告信息披露的重要性进行了阐述并结合我国的实际情况,提出了一些财务报告披露思路。     

Independent student projects in undergraduate engineering statistics and quality control courses

This paper considers the use of independent student data collection and analysis projects in the teaching of engineering statistics and quality control. It describes the possible forms such projects can take, gives some details of their use at Iowa State University, and argues for their effectiveness in improving learning.     

《纽约时报》涉华新闻报道的意识形态倾向分析——从名物化视角

对《纽约时报》涉华报道的研究早已超越了文本形式上的传统视角,文本内容即主旨的分析成为当今研究的主流方向。论文以《纽约时报》涉华新闻报道为语料,从名物化视角对其分布特征及作用进行分析,结合报道事件的中国背景探讨语篇中意识形态倾向性。研究发现:通过频繁使用名物化现象,起到了人际关系隐形化,时间标准神秘化,焦点信息改变化和语用效果预设化的交际效果,进而对中国形象的塑造起到了负面作用。