The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.     

Contextual influences on the decision calculus: A cross-national examination of proximity voting

It is generally held that individuals vote for the party that most closely aligns with their preferences, yet previous research identifies numerous factors which lead individuals to stray from the proximity logic. To shed light on this phenomenon, I examine proximity voting from a comparative perspective. Results from a multilevel model indicate that several individual- and election-level factors affect the likelihood of a proximity vote. I also find proximity voting to occur less in countries where political variation is not well-captured by a single dimension. These findings shed light on the bases of proximity voting and add to the general understanding of the nature of voting behavior.     

“很X很XX”结构研究

“很”在现代汉语中是一个非常活跃的程度副词,由于活跃因而具有一定的能产性,在具体的造句和运用过程中会产生一些新的用法和用例。“很X很XX”结构即是这种能产性的体现。本文通过对此结构的研究,以期揭示出其产生的原因以及在句法特征、语用环境中的一些规律,并期望以此来指导和规范一些变异的特殊用法。     

Political Socialization in Context: The Effect of Political Competition on Youth Voter Turnout

Adolescence is an important time for political development. Researchers have concentrated on the family as the sole socializing agent of youths; however, as Campbell, Gimpel, and others have shown, political contexts also matter for young citizens. Using the National Education Longitudinal Study of 1988, the Record of American Democracy, and election outcomes data, I find that adolescents who resided in politically competitive locales or states have higher turnout years later compared to those who lived in uncompetitive contexts. These effects are not mediated by the home political environment and act through political socialization. This research adds to a growing literature on the influence of political contexts on political behavior and is the first to explore how political competition during adolescence influences voter turnout in young adulthood.

语境的共时系统分析

本文从系统和共时研究的角度分析了语言的语境系统,详细地分析了语境各要素及其相互关系,指出了言内语境和言外语境的反映与被反映的关系,以及语境要素的统一性和层次性两种特征,并指出语义分析和语义理解从言内到言外、从一般到特殊的分析顺序,任何相关语境因素都不能忽略。     

网络电视传播的文化建构

网络电视实现了电视与网络传播模式上的强强联合 ,具有与网络或电视不同的传播文化结构。发散性传播促使了传统电视受众线性思维的解构 ;网络与电视单一传播语境界限的消解 ,使同域或异域文化圈中的不同文化交流远远超出了以往任何一类传播文化形态 ;多媒体技术使传统电视的大众文化特质进一步向传播娱乐化方向发展 ,使传统传播文化的公信度、厚重度呈弱化趋势。网络电视文化从一开始就具有后现代主义文化的明显特征。     

论法国民法典的宪法化

《法国民法典》具有极为崇高的地位，为形成和维系大革命以来的法兰西社会提供了重要的法律基础。但20世纪80年代以来，法国宪法法院通过合宪性审查不断使民法典受到宪法规范的约束、辐射和渗透，实现了路易·法沃赫教授所说的“宪法化”。30余年的宪法化进程使民法与宪法的关系进入了一种规范语境，民法典在规范上已经受到宪法的切实约束，同时，民法典作为“真正宪典”的社会作用也逐渐被人权宣言所取代。在探讨民法与宪法的关系时，“民法典是真正宪典”这一社会学命题不应错误地扩大到规范领域，更不能不顾时代变迁，忽视宪法化的时代背景。     

浅谈语境对二语阅读理解的作用

为了更好地传递信息,人类必须把握住原语言的意义。然而,脱离语境的词义具有歧义性、多义性和模糊性,会导致整个信息传达不准确。语境指真实的语言环境。它是限制语言使用的不同因素的总和。意义理解指正确理解特定材料给出的一定环境下的原语言。它不仅涵盖了对词的理解,还包括对文章的理解。脱离了语境,没有人可以理解任何对象的真义。语境在意义理解中起到束缚和限制的作用。为了得到某个词、句、段的确切意义,就要在语境中研究意义,即"语境中的意义",这对学习二语的人们而言是十分必要的。     

荒诞不经与法律真实——论鬼神观念与古代司法中的事实认定

法律真实渗透着参与主体的主观因素,具有历史性。在中国古代,司法官员会因鬼神观念而影响自己对事实的认定并据此作出判决;同时为了主流价值观的发扬,他们又会利用民众的鬼神观念,让民众接受他们构造出的＂事实＂,从而接受法官的判决。古代中国这种＂法律真实＂是社会规则作用下的结果,既有符合司法权运作普遍规律的成分,同时又有自己的特点。     

商务口译的形式模态及其语境化特征

商务口译是国际商务活动中最常见的语际传播行为，其生活形式的模态赋予其特殊的语境体系。本文对商务口译语境特征的哲学意义及其语际传播过程的语境化特征两大方面进行了探讨，并阐述了商务口译语境的动态性、时问的封闭性、空间的开放性、蕴涵的复杂性、知识的无限性，这为商务口译的译语推理提供了充分依据，也对其实践提出了挑战。