论新闻客观性规范与国际媒体的对华报道

新闻客观性规范作为新闻行业的一种"行业策略性仪式",要求记者能在极短的截稿时限内,呈现正反两面的意见,并使用引语,说明出处。在中国环境下,由于我国各部门的新闻发布机制反应迅捷程度不够,不能及时提供足够的有助于记者发稿的信息,外国记者在报道时不得不使用最"方便"的消息来源,从而直接造成外国媒体对华报道的偏向。     

企业环境绩效信息及其披露

可持续发展理论要求企业在对外提供传统意义上的财务状况和财务成果等方面信息的同时,还需要对外提供企业的环境绩效信息。环境绩效信息包括:企业环保政策和环境法规的执行情况;企业环境质量情况;企业环境治理和污染物利用情况等。对上述信息的披露可通过两种方式来完成:在现有的信息披露工具中加以披露;编制单独的环境绩效报告。     

Multicultural considerations in the application of child protection laws

Professionals exercise a great deal of discretion in the application of mandatory reporting laws and child welfare laws. This paper examines the subjective factors that influence the decisionmaking process from labeling an incident as possible abuse or neglect through the disposition stage. Multicultural issues that affect each stage of the process are discussed. Areas of disparate treatment of minorities are considered. Disparate treatment stems from biased and unequal application of the laws in some cases, or when standards are applied and interventions made that are insensitive to the cultural context of the family. Potential consequences of failing to consider culture in applying child protection laws are biased reporting, errors in assessing perceived risk, ineffective interventions, and increased out- of- home placements. The need for a culturally sensitive approach to assessment and intervention is emphasized. Areas for future research are recommended.     

Does managerial ability influence the quality of financial reporting?

The purpose of this paper is to study the influence of managerial ability on the quality of their financial reporting. Using a large bank sample from nine different countries and for the time period 2004–2010, we expect that bank earnings quality and accounting conservatism increase with more able managers that disclose more accurate earnings and who report higher information about banks’ future earnings and cash flows.The results confirm that managerial abilities play a significant role in the quality of financial reporting in banks, and that capable bank managers are less likely to manage earnings opportunistically. This study is timely and relevant given the recent emphasis on earnings quality of banks over the last few years, and the criticisms of managerial abilities after the financial crisis. The evidence from this study can help standard-setters and regulators to better understand the business practices and accounting behavior of banks in the light of managerial abilities.     

从“整理”到“重构”——论民间文学在作家文学中的传承与渗透

结合古今中外文学实例,论述了民间文学这一文学形态在作家文学中所处的地位及表现形式;认为创作正统文学的作家主动吸收或改造民间文学的成分,并在其作品中按作者的意愿发挥作用;经典作家作品中民间文学的出现大致有整理、引用、转述、融汇、重构等形式。     

英语转述句的功能及语用解析

传统语法把直接转述(直接引语)和间接转述(间接引语)看成是等量齐观的两种转述方式,规约性地总结了从直接转述向间接转述变换时人称、地点状语、时间状语以及时态等的变化规则。近年来,越来越多的学者从语篇、功能、认知等不同层面对转述法作了探讨,这些研究对转述句自身在功能和语用层面的剖析还不够深入,没有从语用层面解释直接转述向间接转述转换的理据。从功能和语用两个层面进一步探讨直接转述和间接转述在信息传递上的特征与差异,并从语用层面探索直接转述向间接转述转换的理据具有重要意义。     

Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence

Using an experimental design, this explorative study provides unique empirical evidence of the effects of an integrated reporting assurance (IRA) on nonprofessional investors’ (NPIs) financial decision-making in a laboratory experiment. For this purpose, two independent experiments were carried out, one relying on a sample of Master’s students, and one focusing on managers of large corporations. In line with our agency theoretical reasoning, we find that students value an IRA positively, evidenced through significantly higher investments, while, contrary to expectations, an IRA has the opposite effect for managers. The results reveal that, dependent on the empirical model, an IRA has either no, or even an investment-decreasing, impact on executives. In order to assess the sense-making process underlying this conundrum, subsequent interviews with the managers were carried out which revealed three dimensions that shape practitioners’ critical attitudes towards assurance engagements. First, managers expressed a general disbelief in the decision usefulness of integrated reporting (IR) to (nonprofessional) investors. Second, interlocutors referred to negative practical experiences with audit and assurance engagements and had technical doubts specific to IRA. Third, managers voiced emotional caveats regarding the audit and assurance profession. These findings indicate a prevailing divergence between the extolled theoretical contribution of an IRA to report credibility and its actual nature in practice. In the further course of the investigation, we also find that the assurance provider (Big 4 auditor versus specialized consultant) does not affect investment decisions, but that a higher assurance level leverages investments among students. The results of this study add to the growing, albeit still small, IRA research body and deliver valuable insights for research, regulators, and practice.     

European Scientific Socio-Economic Reporting: State and Possibilities of Development

This paper proposes a European socio-economic reporting system, consisting of different elements and constructed in a modular form. The main idea is to monitor the process of welfare production, conceived in the form of an input-throughput-output model. Actors of welfare production generate inputs, these are mediated and filtered by institutional arrangements and finally determine the outcomes, that is the individual welfare. For all of the three parts of the welfare production model available data sources, social reports, social surveys, databases with institutional information etc. are reviewed and analyzed with respect to their use for the monitoring of welfare production. The paper is divided into five sections: first, the state of socio-economic reporting is outlined; second, the use of the available material is discussed; third, new approaches and instruments in socio-economic reporting are described; fourth, a scenario of European socio-economic reporting is outlined; and fifth, the steps needed for implementation are delineated.     

关于舆论监督报道策划的几点思考

舆论监督报道策划是新闻策划的重要内容之一 ,也是科学实施新闻舆论监督的重要环节。从我国舆论监督的现状入手 ,依据系统方法理论 ,对舆论监督报道策划的有关问题进行了深入探讨 ,总结了舆论监督报道策划的原则 ,提出了相应的宣传策略。     

Articles reporting research on Latin American social movements are only rarely transparent

ABSTRACT

Social movement scholars often want their research to make a difference beyond the academy. Readers will either read reports directly or they will read reviews that aggregate findings across a number of reports. In either case, readers must find reports to be credible before they will take their findings seriously. While it is not possible to predict the indicators of credibility used by individual, direct readers, formal systems of review do explicate indicators that determine whether a report will be recognized as credible for review. One such indicator, also relevant to pre-publication peer review, is methodological transparency: the extent to which readers are able to detect how research was done and why that made sense. This paper tests published primary research articles on and for social movements in Latin America for compliance with a generous interpretation of methodological transparency. We find that, for the most part, articles are not methodologically transparent. If transparency matters to social movement scholars, the research community may wish to formalize discussions of what aspects of research should be reported and how those reports should be structured.