围困主体与主体突围--浅谈阿尔都塞的意识形态理论与文艺观

阿尔都塞的文艺观是其意识形态理论的自然结论:先于个体存在的意识形态,通过各类意识形态国家机器,以渗透的方式内化成个体思想和行为,这一过程可归结为意识形态对主体的围困;与意识形态保持着一定距离的文艺,以艺术变形的手法对意识形态的虚幻性、欺骗性进行质疑和揭露,从而将主体从意识形态的支配中解放出来,这一阶段可概括为艺术主体对意识形态的突围.具有变易和活化功能的主体性是联结意识形态和文艺的中介和轴心,构成从意识形态角度研究文艺和以文艺理想批判意识形态的理论生发机制.     

全面理解“共同富裕”思想，正确认识当代中国的社会分化

"共同富裕"是邓小平社会主义本质论的核心内容,也是中国人自古以来对理想社会的不懈追求.如何把深入人心的"共同富裕"思想与改革以来社会急剧分化的客观现实统一起来,正确认识当代中国社会中理论与现实的巨大反差,引导社会实践朝着理论指引的目标前进,是当前中国理论界面临的一个重要课题.当代中国社会的发展在总体方向上仍然符合邓小平"共同富裕"的发展思路.不容忽视的是,社会的贫富分化正日趋严重,地区差别越来越大,一部分人通过非法途径暴富,等等.但是这种消极现象主要是由社会转型期的结构扭曲造成的,属于发展中的问题,可以通过进一步的改革和发展加以控制与解决.     

美国上市公司信息披露失真综合治理及其启示

面对近年来大批知名上市公司财务欺诈事件频发,美国对此作出了积极的应对之策.其治理思路可以归结为"一个中心,两个基本点",即以政府(国会)作为治理的中心力量并立足于重塑诚信的社会环境和加强相关法规改革两个基本面.在此治理思路指导下,美国政府加强了诚信的微观环境和宏观环境的培养,并加大了上市公司相关法规的改革力度,包括:锁定CEO/CFO个人责任,将审计委员会明确为法定的公司财务监督机构,对会计师事务所等中介机构实施严格监管,提出更高的信息披露要求,作出更多的救济和更重的惩罚规定,等等.这些综合治理措施在较短时间内就已取得了较为理想的效果,因而值得我们借鉴.     

公司治理结构与会计信息失真

治理资本市场上会计信息失真问题 ,应当完善公司外部治理结构 ,规范和促进资本市场建设 ;赋予监事会决策审批权和决策执行监督权 ;可引进部分私有产权 ,形成多元化的产权结构。     

Blind Detection of Region Duplication Forgery Using Fractal Coding and Feature Matching

Digital image forgery detection is important because of its wide use in applications such as medical diagnosis, legal investigations, and entertainment. Copy–move forgery is one of the famous techniques, which is used in region duplication. Many of the existing copy–move detection algorithms cannot effectively blind detect duplicated regions that are made by powerful image manipulation software like Photoshop. In this study, a new method is proposed for blind detecting manipulations in digital images based on modified fractal coding and feature vector matching. The proposed method not only detects typical copy–move forgery, but also finds multiple copied forgery regions for images that are subjected to rotation, scaling, reflection, and a mixture of these postprocessing operations. The proposed method is robust against tampered images undergoing attacks such as Gaussian blurring, contrast scaling, and brightness adjustment. The experimental results demonstrated the validity and efficiency of the method.     

The Response of Skin to Applied Stress: Investigation of Bitemark Distortion in a Cadaver Model*

Abstract: Knowledge of distortional properties of skin is important in bitemark analysis. Thus, the response of skin to stress from bites was investigated. Four sets of models were created from the dentition of one individual. Anterior teeth were systematically removed to vary contact surface area. A biting apparatus was constructed with an integrated load cell. Forty‐six bites were created perpendicular to Langer lines on six cadavers. Rate of force application and bite pressure were controlled. Metric/angular measurement and hollow volume overlays were employed. Distortion produced by each dentition was calculated and assessed. Results showed that as teeth impressed loose tissue, mesial/distal distance increased, angles of rotation flattened, and inter‐canine distance lengthened. An opposite effect was seen in tight tissue. When the surface area of the dentition was reduced, a mixture of these effects was observed. Conclusions indicated that stiffness of the tissue was the most important variable in bitemark distortion.     

法治政府建设中依法行政的效用考察——基于100个城市的拆迁行政诉讼的实证分析

法治政府是依法治国的关键，但是目前学界对法治政府的实践效果尚存在一定的疑虑。本文采用了2014-2018年中国100个地级市的三组时间序列数据，基于加权最小二乘法回归，对法治政府建设的核心要义--依法行政的实践效果进行了检验。主要实证结果如下：一方面，法治政府建设在整体上可以显著提升地方政府的依法行政水平。另一方面，由于激励扭曲等情况，社会矛盾化解与行政争议解决、行政执法、监督与问责等理论上可以提升依法行政水平的具体措施甚至会在短时间内起到反作用；实证结果进一步指出了具体措施的类型。实证结果具有一定程度的代表性。在未来的法治建设中，需要针对性地给出立足现实的政策。这项研究在实证层面进一步厘清了法治政府建设的实践效用。     

对会计信息失真的思考

有了规模就有管理,随之就有约束。有约束就有人想摆脱它,如何摆脱?有可为,有不可为,关键在于付出。而付出取决于监管,取决于监管的力度。监管不是面面俱到,密不可漏,而是在于监管的体系、制度落到实处,在于威慑力。随着社会经济环境的变化,一切都在变,关键在于双方谁变革在前。会计信息失真及治理就是这个道理。     

Means,Motive, and Opportunity – Local Government Data Distortion in a High‐Stakes Environment

Regulatory authorities are increasingly relying upon performance data for developing public policy. However, this reliance necessarily assumes that the data are free from material distortion. This paper provides a conceptual framework for understanding the ‘means’, ‘motive’, and ‘opportunity’ for distorting data employed in high‐stakes performance‐management programmes. We present empirical evidence which suggests that the use of data drawn entirely from financial statements by no means guarantees a distortion‐free depiction of performance. In addition, we provide econometric evidence of some important determinants of performance data distortion. Taken as a whole, the following analysis provides a comprehensive picture of the salient matters which must be addressed to ensure accurate data for public policy‐making purposes.     

绿色税制改革的经济效应浅析

绿色税制改革是实现经济可持续发展的财政政策的一项重要手段。中国绿色税制的研究相对国外起步较晚，但是绿色税制的改革对实现中国经济可持续发展、构建社会主义和谐社会又有着重要的意义。