后危机时代公允价值计量的重塑及启示

2007年爆发的全球金融危机,凸显了非活跃市场下公允价值计量的“失灵”。国际上各界从如下方面改进公允价值运用：完善非活跃市场条件下的计量方法;修订金融资产减值模式;改进公允价值信息披露以提高透明度。这代表了后危机时代公允价值计量发展的趋势：完善是主流,全球治理是金融全球化必然的要求,会计与监管分离是双方目标差异的反映。虽然会计始于微观计量,但利益分割依据的本质决定了其具有宏观的经济社会后果,这要求在解决全球性会计问题时,应借鉴全球治理理念、弱化国家利益、立足全球价值观。     

“双性气质”的性别魅力与现代困境——女性主义视角下的《名利场》女性形象利蓓加探析

＂双性同体＂理论是西方女性主义的重要理论之一,而女性主义者追求的理想人格特质＂双性气质＂,是男女两性人格之全面而自由发展的理想,同时也是她们用来反对阴阳两极化及性别本质永恒不变的一件有力武器。萨克雷小说《名利场》中的女主角利蓓加身上闪现出＂双性气质＂的性别魅力、人性活力与男性戾气,在一定程度上展现了＂双性同体＂的理想及其现代困境。利蓓加的悲剧说明在男权意识长久与深远的控制之下,女性的自我解放之路困难重重。在现代社会中,＂双性气质＂理想面临诸多困境,有许多需要解决的难点。     

Learning fair representations by separating the relevance of potential information

Representation learning has recently been used to remove sensitive information from data and improve the fairness of machine learning algorithms in social applications. However, previous works that used neural networks are opaque and poorly interpretable, as it is difficult to intuitively determine the independence between representations and sensitive information. The internal correlation among data features has not been fully discussed, and it may be the key to improving the interpretability of neural networks. A novel fair representation algorithm referred to as FRC is proposed from this conjecture. It indicates how representations independent of multiple sensitive attributes can be learned by applying specific correlation constraints on representation dimensions. Specifically, dimensions of the representation and sensitive attributes are treated as statistical variables. The representation variables are divided into two parts related to and unrelated to the sensitive variables by adjusting their absolute correlation coefficient with sensitive variables. The potential impact of sensitive information on representations is concentrated in the related part. The unrelated part of the representation can be used in downstream tasks to yield fair results. FRC takes the correlation between dimensions as the key to solving the problem of fair representation. Empirical results show that our representations enhance the ability of neural networks to show fairness and achieve better fairness-accuracy tradeoffs than state-of-the-art works.     

Understanding Students' Experiments—What kind of support do they need in inquiry tasks?

Inquiry learning is a widely recognized method for fostering inquiry competence in science education. Nevertheless, there is discussion about how to best support students while working on inquiry tasks (in this case: experiments on causal relationships). To identify the kind of support students need in order to design experiments in upper grades, an empirical study consisting of two parts was conducted. The first part, a quantitative test (N?=?96), tested students' competences in designing an experiment. It was found that students need scaffolding in basic aspects of designing (like dependent and independent variables), to reach higher levels, since only about thirty percent reach levels II or III out of three levels. On more reflective aspects (like confounding variables, test times and repetitions), only a maximum of twenty-five percent reached level I or higher; therefore, even more support is needed on these aspects. The second part of the study was a qualitative video-analysis of students' discussions, designs and implementations of an experiment. It was found that support is needed on procedural knowledge and understanding. Possible implications for inquiry support are discussed.     

批“灵学”破“鬼相”:对新文化倡导中“科学与迷信”讨论的回顾

1918年《新青年》以陈大齐为主的批"灵学"破"鬼相",即"科学与迷信"的讨论,由社会现实问题所触发,有明确的针对性,是一场不弱于"批孔"的硬仗,具有重要的思想启蒙意义,但论辩中的"灵学"问题,难说可以"盖棺论定"。陈大齐跻身《新青年》的另一重要意义,是使现代心理学之真正进入中国,并有多方面运用,其思想与学术价值不可低估。     

试论二青会对山西软实力的影响

大型体育赛事是提升城市实力的重要助手,2019年8月18日,二青会在山西圆满完成,该文将通过文献资料、实地考察和逻辑分析等方法探究发现二青会对山西省实力的影响,特别是在软实力方面的提升具体表现在以下几方面:助力山西体育软实力,推进山西软实力如重建山西形象,彰显山西文化,改善山西政治生态,提升山西高校知名度及协调区域发展等方面。     

解析欧足联即将推行的“财政公平政策”——矛头直指“烧钱”超

针对欧洲顶级联赛俱乐部出现的收支严重亏损状况,特剐是英超,欧足联提出并通过了“财政公平政策”,旨在使欧洲足球的发展更加均衡。英超采取应对措施：实施“本土8人”新规;20支球队还要定期向英足总提交俱乐部财务报表。但是这一政策仍然存在一些问题：“财政公平“可能会凸现马太效应,豪门受益的状况难以得到扭转,青训体系可能会发生很大变化。     

关于教育公平与构建和谐社会的几点思考

和谐社会的构建内在地要求各种经济、政治和文化利益在全体社会成员之间合理而平等地分配。而教育公平则为每一位社会成员在社会博弈中提供了实现利益均等的机会。因此,坚持教育公平,是构建社会主义和谐社会的重要组成部分。     

图书馆数字化建设中著作权合理使用的价值和必要性

在图书馆数字化建设过程中，由于修订后的著作权法扩大了著作权人的权利范围，使得图书馆的合理使用受到了一定的限制；同时在图书馆数字化建设过程中，出于满足广大用户信息需求的目的，在对作品的网络传播上出现了一些侵权行为。这就提出了网络环境下图书馆合理使用的范围问题，也引发了人们从深层次上来思考图书馆数字化建设中著作权合理使用的价值和必要性问题。     

图书馆服务中著作权合理使用问题刍议

结合图书馆馆藏外借、馆藏复制等服务工作 ,对如何正确理解著作权合理使用制度的问题进行探讨 ;并提出“有限使用”的概念和原则 ,其中包括 :用户存限原则 ;内容存限原则 ;技术存限原则。参考文献 5。