浅论企业会计信息失真及其治理

文章分析了企业会计信息失真的主要表现及其成因,从现代企业制度、会计队伍建设、会计监督等方面提出了治理对策。     

企业会计信息失真与诚信价值观的确立

会计信息失真同其他违法经济行为一样,并不是独立存在的,而是人们的趋利行为和各种特定制度下的产物,对社会经济活动的危害极大。文章分析了企业会计信息失真的原因,着重讨论确立企业的诚信价值观、防止会计信息失真的问题。     

Relationship dissolution following marital infidelity: comparing European Americans and Asian Americans

Abstract

The present study examined how attitudes toward divorce as well as the Investment Model relate to the decision to divorce following a spouse's infidelity among European Americans and Asian/Asian Americans. Participants were 325 participants (155 male, 170 female) who completed a survey. Structural Equation Modeling was employed to test the hypotheses. Overall, the model showed that gender, personal income, infidelity type, quality of alternative, commitment, and divorce attitudes are associated with the stay/leave decision. Ethnicity moderated these relationships as the investment model variables are associated with European American participants' decision-making whereas for Asian Americans, only attitude toward divorce was a strong predictor. These findings suggest European Americans and Asian Americans weigh different factors when making the decision to divorce or remain together. Understanding the variables associated with stay/leave decisions, particularly with a cross-cultural lens, provides insight into why some individuals remain together following an infidelity.     

Infidelity: Outlaws and In-Laws and Lesbian Relationships

SUMMARY

How does one define infidelity in lesbian relationships? Because lesbians cannot marry, they exist outside of the law. Do lesbians, like other “outlaws,” create their own code of ethics? All relationships evolve structures in response to social constraints; we must beware of transferring normative assumptions to relationships that develop within their own culture. The boundaries of lesbian relationships are not as fixed as those of heterosexual ones, partly for lack of this legal recognition and partly because they have evolved somewhat in opposition to traditional marriage. Variations on traditional relationships and the different meanings they may hold for the women who create them are explored.     

Perceived Cross-Orientation Infidelity: Heterosexual Perceptions of Same-Sex Cheating in Exclusive Relationships

For individuals in exclusive romantic relationships, the dynamics of sexual experimentation are nuanced. Extradyadic behavior outside of a relationship may be perceived as cheating or infidelity, with much of those perceptions driven by the biological sex of the perceiver. This study significantly reframes seminal research on perceptions of cheating with third-party friends by Kruger et al. (2013), to further nuance an evolutionary threat-based model. In doing so, this furthers our understanding of the associated perceptions of individuals in heterosexual relationships when confronted by partners’ cheating with their same-sex cross-orientation friends. Results indicate that perceptions of same-sex infidelity vary widely depending on the nature of the behaviors, with decreasing attribution given to sexual and erotic behaviors, close relational behaviors, and casual social interaction behaviors, respectively. Implications are discussed for a variety of sexual communities, as well as the impact of gender and relational status on perceptions of infidelity.     

会计信息失真成因分析及其对策

从判断会计信息失真的标准入手,界定了会计信息失真的概念,进而从会计学科自身和学科以外,分析了引起会计信息失真的原因,据此得出会计信息失真不可避免,只能做到力求真实,并进行了如何完善会计准则,强化外部约束的对策研究。     

Barriers to Marital Infidelity

This study used a qualitative approach as a means of exploring barriers to marital infidelity. There has been a substantial amount of research on marital infidelity in recent years, but there is no significant empirical research that looks at protective factors that act as a barrier to keep the marital relationship safe from marital infidelity. This study focused on establishing themes that represent opportunities to have a marital affair, as well as identifying protective factors that act as a barrier to marital infidelity. Semi-structured interviews were audiotaped, transcribed, and analyzed using thematic analysis, a process for encoding qualitative information (Boyatzis) served to identify themes and categories from the recorded participant experiences. Three themes emerged that represent an opportunity to have a marital affair and three themes emerged as barriers to marital infidelity. Opportunities to have a marital affair were represented by direct attempts, flirtatious behavior, and establishing emotional intimacy. Finally, the barriers to marital infidelity were love, religious values and commitment, and communication. Clinical implications are discussed, as well as the limitations of the current study.     

Relational Ethics and Moral Imagination in Contemporary Systemic Practice

This article discusses an approach to relational ethics in contemporary systemic practice. It explores the possibilities offered by traditions of moral philosophy in attending to problems from a relational ethics perspective. This includes a focus on relationships as a crucial element in the development and maintenance of a moral self and how couples and families construct an ethical platform together, both consciously and unconsciously; and also how relational ethics may inform ideas about the values‐driven problems people present in therapy. Finally, it suggests how ethical responsibility and accountability can be constructed as relational responsiveness. Despite our associations with morality as judgmental and rule driven, moral conduct and decision‐making can involve imaginative, creative and aesthetic possibilities.     

A Mixed-Methods Analysis of Extramarital Sex in Contemporary China

Extramarital affairs and divorce are controversial issues in China. Using a mixed-methods approach, extramarital sex (EMS) was investigated by combining statistical data about behaviors and attitudes with a textual reading of contemporary newspaper and magazine articles related to EMS in China. On the basis of the 1999–2000 Chinese Health and Family Life Survey, this study indicated that about 15% of married men and 5% of married women in China have engaged in EMS. Opportunity and permissive attitudes were related to the likelihood of engaging in EMS, especially for men. The prevalence of EMS may reflect a redistribution of power, both between and within gender groups, with Chinese men and women of higher socioeconomic status more likely to engage in EMS.     

Reasons for (Non)engagement in Infidelity

This investigation examined reasons for (un)faithfulness. Driven by interdependence theory, data from 220 undergraduates at a southwestern U.S. university indicate that men have more relational alternatives than women and individuals’ relational investments tied to relational stage as well as length of relationship. Significant predictors of infidelity among men and women are quality of alternatives, believing that sex occurs early in a relationship, and having been cheated on (applied to men only). Quality of alternatives predicted cheating among seriously dating individuals, whereas marrieds reported the strongest predictor of cheating as being cheated on. Fear of sanctions related to cheating but not to commitment. Legal sanctions motivated monogamy for men but not women. Participants reported over 500 reasons to remain faithful and over 1,000 reasons to cheat.