国外图书馆在数据共享时代的角色分析

文章对科研数据共享的意义、发展趋势及其作用进行了剖析,认为科研数据通过共享公有、自由访问,可以被同行同步利用或跨领域使用,从而利用科学交叉地带出成果。因此,图书馆应承担起研究数据综合管理的历史责任,图书馆员在知识结构、专业能力方面应进行相应的提升。     

上市公司会计信息披露监管面临的挑战

上市公司是证券市场存在和健康发展的基石,我国上市公司会计信息披露规范与否,势必影响到我国证券市场能否健康、顺利发展。从监管角度而言,对上市公司会计信息披露的监管应该是证券监管的重中之重。主要讨论了我国证券市场在全流通时代、创业板即将建立、新会计准则全面实行的新形势下,上市公司信息披露的特点及对会计信息披露监管面临的挑战。提出在新的形势和挑战下,加强上市公司会计信息披露监管的对策。     

Remembering the atrocities of their ancestral lands: reading Korean American “comfort women” novels in Japan

ABSTRACT

This paper examines the significance of reading two Korean American novels which address the issue of Japanese military sexual slavery (known as the “comfort women” system) in the context of Japan: Nora Okja Keller’s Comfort Woman and Chang-rae Lee’s A Gesture Life. I will explore how this act can facilitate the understanding of the militarized sexual violence in the present social and discursive context of Japan, where the issue suffers from a strong backlash. Lee’s A Gesture Life with its critique of multiple militarized imperialisms challenges the Japanese revisionists’ effort to deny the egregious wrongs of Japan’s military sexual slavery; it also responds to popular criticism in Japan that Korean/Americans disregard the practices of Western imperial and military violence and only condemn Japanese war crimes. The paper in turn also reads Keller’s Comfort Woman through the frame of Joy Kogawa’s Obasan, a Japanese Canadian novel which remembers the internment and U.S. atomic bombing of Nagasaki. My aim here is to examine both the risks and possibilities which this reading can generate. While it can help us see the comparable acts of remembering war sufferings from the standpoint of diasporas, it can also erase the non-equivalence between the two histories.     

Former teachers’ and pupils’ autobiographical accounts of punishment in Italian rural primary schools during Fascism

Despite the prohibition on punishment in the form of emotional, psychological and physical abuse under the Fascist school regulations, it was common – particularly in Italian rural classrooms – for the purpose of managing and disciplining students. Sticks, ‘chickpeas’ or ‘donkey desks’ represent just a few examples of the methods frequently used by teachers to control unruly pupils. These punishments are often recalled by teachers and students in several published and unpublished discourses. This essay, by viewing such memoirs retrospectively, aims to provide a new understanding of the disciplinary practices carried out during 1920–1940 within Fascist Italian schools located in two different rural areas and to investigate the ways in which teachers and pupils look back on this particular aspect of their past.     

Deciding to reveal sexual information and sexuality education in mother-daughter relationships

Communication privacy management theory informed this study of nine mothers and their 18- or 19-year-old daughters who were interviewed to understand privacy rule foundations that influence their decisions to reveal or conceal sexual information. Findings reveal the salience of motivation and the risk–benefit ratio when making decisions about revealing or concealing private information. Namely, mothers may have many motivations to talk to their daughters, whereas daughters are motivated to discuss sex with a trusted source. Mothers’ perceived risks of talking about sex included judgement from other parents, and daughters were concerned about disappointing their parents. Additionally, a privacy rule emerged during joint mother–daughter interviews that stipulated ‘we talk about everything but the details’, and mothers volunteered their privacy rule acquisition of talking about sex with daughters differently from the ways their mothers talked to them. The findings augment sex education research by showing how mothers and daughters who talk about sex assess their decisions to do so.     

论我国海洋环境保护法律责任制度的缺陷及其完善——以渤海湾油田溢油事件为例

渤海湾溢油事件暴露出我国《海洋环境保护法》法律责任制度存在若干缺陷。行政责任方面,存在政府信息公开责任不严、对相对人的行政处罚过轻等问题,应当细化海洋环境信息公开责任,严格对污染海洋者的行政处罚。海洋生态损害是《海洋环境保护法》对污染损害责任的创造,但条文规定过于模糊和原则,应当在明确海洋生态损害的构成,指明海洋生态损害评估方法,详细规定海洋生态损害赔偿项目,确定海洋生态损害的诉讼制度。刑事责任方面,《刑法修正案(八)》出台使原海洋环境保护刑事责任制度已经落后。应当出台对污染环境罪的司法解释,并修改相关法律中的条文。     

基于XBRL的会计信息系统研究

会计信息系统是企业信息系统的一个重要组成部分,它能为企业的信息化战略提供最基本、最重要的数据,在经营管理中起着关键作用。将XBRL融入会计信息系统,可以充分发挥二者的优点及整合优势,更好地为企业提供支持和服务,使企业在激烈的市场竞争中获胜。     

政治关联、政府干预与碳信息披露水平——基于资源型企业的面板数据分析

以西部资源型企业为样本研究政治关联和政府干预对企业碳信息披露的影响,以及这种影响在国有控股企业与非国有控股企业之间的差异。研究结果表明:在国有控股企业中,政治关联与政府干预对碳信息披露的影响不显著;在非国有控股企业中,政治关联与企业的碳信息披露水平显著负相关,政府干预程度越高,企业碳信息披露水平越低。     

中美企业创新行为信息披露比较研究

创新战略背景下企业创新行为信息披露对财务报告影响越来越显著。与我国企业创新行为信息披露相比,美国相关法律法规较为完善,信息披露意识强,自愿性信息披露程度高。适应经济增长方式由投资驱动向创新驱动转型的需要,完善企业创新行为信息披露政策法规、增加企业创新行为强制性信息披露内容、规范企业创新行为自愿性信息披露内容并加强监管是我国企业创新行为信息披露改进的方向。     

公共压力与自愿性碳信息披露——基于2008—2013年CDP中国报告的实证研究

以2008—2013年CDP中国报告涉及的上市公司为样本,实证检验公共压力对于自愿性碳信息披露水平的影响程度,研究结果发现,(1)上市公司自愿性碳信息披露水平偏低,碳信息披露程度存在显著差异,节能减排目标与碳排放数据等关键披露内容存在缺失;(2)政府压力中的行业属性和股东压力中的控股股东持股比例、社会压力中的媒体关注度和媒体倾向性能够显著促进自愿性碳信息披露水平;(3)控股股东性质与外资持股比例虽然通过显著性检验,但系数符号与预期相反,银行贷款率和机构持股者持股比例对自愿性碳信息披露的影响不显著。