论“关联方关系及其交易的披露具体准则”的完善

本文针对关联方关系及其交易的披露具体准则在关联方定义、关联方关系认定、关联方交易认定、交易价格和关联方内容的披露五个方面存在的问题,结合国际惯例和上市公司实际情况,提出了完善该准则的具体思路。     

Capturing the broader picture of value co-creation management

The interactional, interdependent, and dynamic nature of value co-creation has made value management in business relationships a particularly challenging issue for both academicians and practitioners. In addition, studies on this topic have mostly focused on managing value co-creation in isolation from the wider relational context without completely capturing the influence of other value processes on value co-creation. This paper examines the broader picture of value co-creation management by providing a model based on interlinked value processes, namely, value communication, value appropriation, value measurement, and value representation. We adopted a qualitative approach based on 86 interviews with managers of both customer and supplier companies, which operated in different industries. Results showed that the management of value co-creation implies considering complex patterns of interconnections with other value processes. In particular, the study will shed light on the centrality of value appropriation to co-create value and on the importance of value representation to coordinate ideas and enable future co-creation opportunities.     

The price of salt☆: the capable self in the face of heteronormative marriage pressure in the discourses of the “post-90s” Chinese lesbians

This article presents two sets of recorded interview data in which young Chinese lesbians (i.e. born in the 1990s) performatively negotiate a capable and neoliberalized identity in narrating how their relationships are threatened by heteronormative marriage pressure. In applying discourse analysis to examine aspects of performativity and agency in the data, this study determined the ways in which the participants made use of language to index different ideologies. The findings suggest that the discursive strategies adopted by the “post-90s” lesbian subjects in dealing with marriage pressure reflect the influence of both neoliberal and nonliberal ideologies in contemporary China. The strategies demonstrate neoliberal reductionism because structural pressure was reduced to practical problems that could be settled by personal agency. They also demonstrated the nonliberal elements of Chinese sociocultural values because subject positions which are typical in heteronormative discourses were used to normalize lesbian practices. However, the participants’ discourses index new desires that are specific to this generation, which has significant exposure to global queer ideologies. Thus, the results indicate that in response to marriage pressure, a capable and neoliberalized lesbian identity could be constructed at the intersection of sociocultural heteronormative ideologies, neoliberal values in contemporary China, and global queer discourses.     

The Process of Entering into Cohabiting Unions

Over one half of young adults have lived or will live with a partner before marriage. Many studies indicate that the majority of cohabitors plan to marry their partners, yet research examining relationship progression is rare. This article deciphers the processes underlying entrance into informal unions. Data are from 25 open‐ended interviews with cohabitors who had lived together for at least 3 months. For many, the relationship progressed rapidly; over one half moved in with partners within 6 months of initiating romantic relationships. Primary reasons for cohabiting included finances, convenience, and housing needs; cohabiting as a trial marriage was not mentioned as the principal reason for moving in together. Plans for marriage remain abstract even when respondents determine that they and their partners are compatible.     

培养文化底蕴 正确运用语言——兼谈语言在公务员思维中的能动作用

本文从语言为思维服务的角度出发,分析了公文写作中的语言应用,阐述了语言在公务员思维中发挥的能动作用及培养公务员良好的文化底蕴,提高其正确运用语言能力的问题.     

Pharmacokinetic Principles for Dose-Rate Extrapolation of Carcinogenic Risk from Genetically Active Agents

Neither experimental animal exposures nor real-life human exposures are delivered at a constant level over a full lifetime. Although there are strong theoretical reasons why all pharmacokinetic processes must "go linear" at the limit of low dose rates, fluctuations in dose rate may produce nonlinearities that either increase or decrease actual risks relative to what would be expected for constant lifetime exposure. This paper discusses quantitative theory and specific examples for a number of processes that can be expected to give rise to pharmacokinetic nonlinearities at high dose rates–including transport processes (e.g., renal tubular secretion), activating and detoxifying metabolism, DNA repair, and enhancement of cell replication following gross toxicity in target tissues. At the extreme, full saturation of a detoxification or DNA repair process has the potential to create as much as a dose² dependence of risk on dose delivered in a single burst, and if more than one detoxification step becomes fully saturated, this can be compounded. Effects via changes in cell replication rates, which appear likely to be largely responsible for the steep upward turning curve of formaldehyde carcinogenesis in rats, can be even more profound over a relatively narrow range of dosage. General suggestions are made for experimental methods to detect nonlinearities arising from the various sources in premarket screening programs.     

论学校与学生之间的法律关系

近几年来,学校与学生之间的教育纠纷越来越多地引起了媒体和社会大众的广泛关注。学校与学生之间的法律关系应以该法律关系的内容即主体所享有的权利和所承担的义务的性质为标准,可分为因教育管理而产生的教育行政法律关系和因教育保护而产生的教育民事法律关系。根据不同性质的法律关系,在立法上应设计相应的公平合理的救济机制来保障学校和学生的合法权益。     

沿海发达地区农村离婚现象研究

珠三角农村地区经济发达,最近10年当地离婚现象呈现出快速增长趋势,年轻夫妻是离婚主体,大部分离婚案例由女性主张。调查发现,当地农村离婚现象主要与以下因素有关:一是当地农村是全国农村的婚姻高地,外地女性大量流入,当地女性在婚姻市场进而在家庭权力结构、家庭矛盾中处于劣势地位;二是当地农民家庭缺乏明确的共同奋斗目标,使得夫妻之间难以形成紧密的相互依赖、协商、支持的关系,夫妻关系完全维系于情感;三是当地农村夫妻之间在经济、亲戚关系、交往圈子上相互独立,使得夫妻之间在家庭责任、义务方面去公共性,夫妻关系纽带不牢固;四是当地宗族观念重,中老年人掌握财产权,维系着传统家庭秩序和权力格局,这与年轻女性主体性伸张形成较大张力,容易导致婆(翁)媳矛盾,进而可能引发夫妻矛盾。这样,年轻女性在家庭中无法获得应有的地位和话语权,难以实现主体意志,因而在发生家庭矛盾或失去夫妻感情之后容易提出离婚,而年轻男子则因为容易再婚亦不畏惧离婚,从而导致当地离婚、再婚、复婚现象频仍。