IAS/IFRS and insurance： A gradual shifting from insurance to finance

Financial year 2005 marks the gradual introduction of the international accounting standard （IAS） as part of a broad project promoted by the EU to achieve consistency and comparability and, consequently, greater transparency in corporate accounts, with benefits for the users and institutions who make use of, or exercise control over them. The present paper will not address all the related complex profiles （e.g., actuarial methodologies, financial evaluation models, cash-flows scenarios generation techniques）. Actual aim is to bring evidence for the gradual shifting of perspective promoted by the financial community as far as the insurance companies are concerned： Once considered as unknown ＂black-boxes＂ because of their peculiarities, western countries＇ most authoritative agencies and largest private investors felt for a long time uneasy to manage insurance companies＇ disclosures. More recently, since the industry has been absorbed in the world-wide trend toward global conglomerate encompassing banking, finance and insurance, western regulators have undertaken a sound effort to move insurance disclosures from a technical to a financial view, boosting a dramatic homologation to other financial institutions （Cesarini ＆ Varaldo, 1992; Forestieri ＆ Moro, 1993; Locatelli, et al., 1999）. The trade-off, the authors intend to show, is now between more transparent outlook and an insider＇s knowledge of an industry whose peculiarities are inescapable.     

破解当前农村“三访”难题的思考

农村是信访案件的源头,是信访工作的重点、难点和关键点。要有效堵住信访的源头,科学应对信访工作的新情况、新问题,基层党委、政府必须提高五种能力,即提高从源头上预防和减少信访问题的能力;提高解决初信初访的能力;提高非正常集体访案件处理能力;提高重大疑难信访和历史遗留问题处置的能力;提高依法规范信访工作行为的能力。同时要细化信访目标管理考核办法,坚决执行信访责任追究制度等措施,只有这样,农村＂三访＂问题才能从根本上得到有效解决。     

新媒体和旧媒体在团青融合中的比较研究

随着新媒体技术的不断发展及广泛应用,新媒体以其成本低、自主性强、互动及时、覆盖率高、信息承载量大等特点,迅速改变着我们的社会形态,并逐渐成为青少年日常生活中相互交流与获取知识的最主要渠道。共青团组织需要利用新媒体的特点,发挥新媒体的正能量,通过创新共青团工作、创建宣传教育平台、培养青年志愿者、加强网络立法和青少年维权等方式,实现共青团引导青少年、组织青少年、服务青少年、维护青少年合法权益的工作总目标,实现团青融合。     

农村社会协同治理:实践模式与理论构想——以衢州“三民工程”为例

在我国社会管理走向多元主体治理模式的背景下,实现社会管理各系统的协同已成为社会管理体制改革的必然选择。衢州市"三民"工程的时间也证明协同治理是实现社会管理体制改革的有效手段。现阶段构建农村社会协同治理模式应注意以下几点:必须动态分析民情,把握农村公共需求;必须沟通协商,维护农村公共利益;必须全程服务,提供农村公共产品。     

论我国黑社会性质犯罪组织的新特点

黑社会性质犯罪组织处于黑社会犯罪组织的初级水平．具有严重的社会危害性。黑社会性质犯罪组织的存在与发展,既受一定社会的经济、政治、人文历史文化等因素的影响和制约,又有自身的特点及规律。在当前形势下,我国罴社会性质组织除具有专业化、职业化、集团化、暴力化等特征之外。还具有一些新特点。文章从若干方面对这些特点作了分析。     

外语教学中基于情感过滤假说的新型师生关系构建研究

外语教师对二语习得者的情感过滤起主导作用,对二语习得者情感过滤的正确引导有利于新型师生关系构建。构建和谐师生关系有如下策略：提高自身素质,树立自身权威;重视师生情感交流;改变教学模式,以＂学习者为中心＂;保护学生自尊心。     

新世纪辽宁科技创新政策评价

对新世纪辽宁科技创新政策的评价有利于提高政策的科学性和效力。新世纪辽宁科技创新政策具有出台政策不断增多、紧密配合中央政策以及很好地体现辽宁实际的特点。但是也存在一些问题,主要表现在辽宁风险投资政策缺乏,制约了风险投资活动的发展;产学研政策落实不到位,削弱各产学研主体间合作的动力以及中小企业政策操作性不强,降低服务质量。针对这些问题,提出完善辽宁科技创新政策的对策建议,包括出台并落实辽宁风险投资的有关政策,健全辽宁产学研的配套政策体系,以及加强辽宁中小企业政策和服务体系的细化与深入。     

Leaderisation in foreign policy: performing the role of EU High Representative

ABSTRACT

This article examines how the mediatised context of foreign policy provides new opportunities for political leaders to both frame and project their own leadership role to new audiences. The past ten years have witnessed a sharp rise in political leaders’ use of new social media to communicate on a range of foreign policy issues. We argue that this new media context of foreign policy, combined with a bolstered leadership mandate, has been central to the construction of a more visible public leadership role for the EU High Representative in the post-Lisbon era. Departing from recent scholarship on performative leadership and new media in International Relations theory, we develop an original theoretical framework drawing on Erving Goffman’s dramaturgy of impression management. We employ the concept of “leaderisation” to analyse how mediatisation shapes the leadership process in terms of personification and drama to enable new forms of interaction with followers. We apply this framework in an illustrative case study focusing on the process of negotiating the EU Global Strategy. This diplomatic process provided the High Representative Mogherini with a stage on which she could frame herself in a central leadership position vis-à-vis European citizens to mobilise greater legitimacy for the EU as a global actor.     

新农村建设与加强农民国民意识的统一

农民国民意识的加强与新农村建设之间具有内在的统一性。培养精神独立、理性健全、崇尚科学的现代农民,对促进社会主义新农村建设具有重要的现实意义。     

公共选择理论与中国公共财政

公共选择理论是一门介于经济学和政治学之间的交叉学科,是对政府决策的经济研究。之所以将公共选择理论引入财政学领域,是因为财政问题本身的某些固有属性决定了大多数财政问题的解决都可以吸收和借鉴公共选择理论。现代市场经济下的公共财政不仅是提供公共产品的财政,更是公共选择的财政。同时,中国建立公共财政体制的过程应当是,也必然是财政管理公共化的过程,这是建立民主的、有监督的财政的必由之路。