浅谈公安院校学报工作现代化

公安院校学报工作现代化是市场经济发展的需要,是社会信息化的大势所趋。现代化的管理意识和现代化的编辑理念是实现学报工作现代化的前提条件。现阶段公安院校学报工作的现代化建设,应以构建现代化的信息收集、存贮、应用系统,现代化的编辑、校对、排版系统,现代化的学报工作管理系统,现代化的学报传播系统为基本目标。     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.     

童长荣烈士二三事

1984年4月18日《人民日报》发表了夏衍先生的一篇回忆文章,题目是《一位被遗忘了的先行者》。文中披露了一位左翼文化运动的先行者当年在上海的鲜为人知的事迹,表达了对这位革命先烈的深切怀念和惋惜之情。     

越南闽籍侨僧拙公和尚出国的原因

越南与中国岭南地区壤土相接,水陆交通便利,自古以来两地政治、经济、文化交流十分频繁,关系颇为密切。17世纪中叶明清鼎革之际,福建(闽)籍高僧拙公和尚及其弟子明行禅师(江西籍)、广东元韶禅师、石濂大汕和尚等中国高僧相继赴越弘扬佛法,成为明末清初中国岭南禅史及     

Transformative Illegality: How Condoms ‘Became Legal’ in Ireland, 1991–1993

This paper examines Irish campaigns for condom access in the early 1990s. Against the backdrop of the AIDS crisis, activists campaigned against a law which would not allow condoms to be sold from ordinary commercial spaces or vending machines, and restricted sale to young people. Advancing a conception of ‘transformative illegality’, we show that illegal action was fundamental to the eventual legalisation of commercial condom sale. However, rather than foregrounding illegal condom sale as a mode of spectacular direct action, we show that tactics of illegal sale in the 1990s built on 20 years of everyday illegal sale within the Irish family planning movement. Everyday illegal sale was a long-term world-making practice, which gradually transformed condoms’ legal meanings, eventually enabling new forms of provocative and irreverent protest. Condoms ‘became legal’ when the state recognised modes of condom sale, gradually built up over many years and publicised in direct action and in the courts.