解读操纵和粉饰现金流量表的陷阱

比起资产负债表、利润表,现金流量表更能全面地反映企业产生现金流量的能力并揭示现金流向所描述的本质。但是,现金流量表也是可以粉饰、操控的,现金流量表的强盗式造假、欺骗性操纵和技巧性包装等是操纵和粉饰的主要表现形式。     

高压氧配合针推治疗重型颅脑外伤后66例

目的:研究高压氧加针灸推拿治疗对重型颅脑外伤恢复的作用。方法:153例重型颅脑损伤后患者分为3组,分别行单纯药物治疗(Ⅰ组)、常规药物 高压氧治疗(Ⅱ组)及常规药物 高压氧 针灸推拿治疗(Ⅲ组)。其中Ⅰ组42例,Ⅱ组45例,Ⅲ组66例。入院时与治疗后进行GCS评分及治疗后GOS评定,比较疗效的变化。结果:Ⅲ组治疗后GCS与治疗前比较及治疗后GOS评定有明显改善(P<0.05)。结论:高压氧配合针灸推拿治疗能显著提高重型颅脑外伤后患者的治疗效果。     

操纵证券市场罪的认定——以汪建中案为中心

《刑法》规定的操纵证券市场罪行为,和《证券法》规定的操纵证券市场行为的外延完全相同,只不过《刑法》进一步要求"情节严重"。"情节严重"中的"情节"既包含客观行为的情节,也包括结果内容,但仅限于客观违法方面的情节。只有将表明法益侵害严重的整体评价要素之"情节严重",定性为客观的超过要素,才能准确认定操纵证券市场罪。     

美国文化软战争的实质、运用及其防范

文化软战争是美国攻掠全球地缘战略枢纽的重要手段,本质是一种文化操纵,即通过改变人们的文化观念来实现美国的战略目标。文化软战争的实施一般要经过三个阶段:一是文化渗透,侵蚀目标国家的文化核心,改变民众的文化观念,最终接受美国所设定的文化观念。二是利用蜂拥战术发动街头政治,颠覆现政权。三是扶植亲美政权上台。防范文化软战争的关键是让美国从幕后"现身",揭露其文化操纵的真实目标、手法和具体过程。     

同源重组技术在拯救猪繁殖与呼吸综合征病毒中的应用

为探寻猪繁殖与呼吸综合征病毒(PRRSV)重组的规律和机制,在反向遗传学技术平台基础上,设计了几对作为配体和供体的复制子质粒,相应配对后共转染Mar-c145细胞,经原代或传代培养后拯救出病毒,并对拯救病毒的序列进行了比对分析。结果显示,拯救的病毒为重组子,共含有供体和配体亲本部分序列;在配体和供体的同源序列区发生了分子间同源重组;重组区域存在着一定的随机性,分别依次在ORF1的256～318 nt区域、ORF5的13970～13992 nt、ORF6的14428～14494 nt及ORF7的15135～15161 nt区域发生了重组。本研究利用同源重组技术建立的重组体系,不仅揭示病毒重组区域具有随机性,而且也为其他RNA病毒的感染性cDNA克隆的构建提供了一种方法。     

尾市交易操纵行为的法律责任研究

近年来,尾市交易操纵行为愈演愈烈,对我国证券法律法规及市场监管提出一次又一次挑战,对证券市场造成极大破坏,严重损害了广大投资者的合法利益。这种情况很大程度上归责于我国对证券市场操纵法律责任体系的失衡,因此对该体系完善刻不容缓。而我国在这方面的理论研究和实务践行方面还不深入,因此必须借鉴美国、日本等国家完善的证券法律责任制度,以构建适合我国国情的证券市场操纵行为法律责任制度。     

Changes in the menu of manipulation: Electoral fraud,ballot stuffing,and voter pressure in the 2011 Russian election

Vote-buying and voter intimidation are costly, complicated, and risky ways to manage elections. Why, then, do hybrid regimes utilize such tactics rather than ballot stuffing or election falsification? Such methods to mobilize voters require the construction of patronage networks that can be used to mobilize or demobilize clients beyond the election, and to display the incumbent's organizational strength. These networks are most valuable in places where opposition groups are active; consequently direct voter pressure should be more common in competitive areas. This paper uses data from Russia's 83 regions during the 2011 election to compare patterns of extra-legal mobilization with patterns of ballot stuffing and falsification. I conclude that local political competitiveness structures the mix of electoral manipulation tactics employed.     

Trials,lustration, and clean elections: the uneven effects of transitional justice mechanisms on electoral manipulation

Transitional justice aims to promote democratization, but previous research has found that it has mixed effects. We address this puzzle by focussing on how transitional justice affects a necessary condition for democracy: clean elections. We test for the effects of four transitional justice mechanisms – truth commissions, lustration policies, amnesties, and trials – on two different types of electoral manipulation, using data from 187 post-transition elections held in 63 countries around the world from 1980 to 2004. We find that post-transition trials limit illegal forms of electoral manipulation, such as vote-buying and falsification of results, but have no effect on legal forms of manipulation. By contrast, lustration policies limit legal manipulation tactics, like intimidation and harassment of opponents by the security services, but do not affect illegal tactics. By showing that different aspects of transitional justice can have varying influence on electoral integrity, this project improves understanding of the mechanisms that link transitional justice and democratization.     

Configuring authority over electoral manipulation in electoral authoritarian regimes: evidence from Mexico

How do electoral authoritarian autocrats choose strategies for manipulating elections? Most scholars assume that autocrats strategize all electoral manipulation from above, with local regime agents charged with carrying out these top-down strategies. In contrast, a few assume that local regime agents strategize all electoral manipulation from the bottom up. More likely, reality lies in between. To make this point, I build an argument for how autocrats might configure the distribution of decisions over electoral manipulation among regime agents. I argue that autocrats delegate decisions about electoral manipulation to local regime agents in core regime districts – to ensure aggregate support – and to regime agents in recently marginal regime districts – to ensure territorial control. In contrast, autocrats determine strategies in long-time marginal districts and in those turned adverse to the regime. Statistical analysis of a unique political reform in one state in electoral authoritarian Mexico – where autocrats transferred the authority to restrict political rights and the secret ballot to some regime agents but not to all – supports the argument. It also reinforces the proposition that wholly centralized/decentralized decision-making about electoral manipulation only occurs under specific political conditions, raising questions about the empirical validity of these assumptions in current research.     

“肩三针”恢刺法配合牵张手法治疗肩关节周围炎疗效观察

目的 观察“肩三针”恢刺法配合牵张手法治疗肩关节周围炎的临床疗效。方法 将符合纳入标准的70例门诊肩关节周围炎患者随机分为治疗组和对照组各35例,治疗组采用肩三针(肩前、肩髃、肩髎)恢刺法并配合牵张手法,对照组采用常规针灸推拿治疗。两组均每日治疗1次,10次为1个疗程,治疗10次后比较两组的临床疗效及肩关节功能评分。结果 治疗组临床疗效显著优于对照组（P<0.05）;治疗组在提高Neer量表的疼痛评分、功能评分、运动范围评分和总分方面均明显优于对照组（P<0.05,或P<0.01）。结论 “肩三针”恢刺法配合牵张手法治疗肩关节周围炎的临床疗效及对肩关节功能的改善作用优于常规针灸推拿疗法。