中国与越南财务会计概念框架比较

中国和越南的会计改革都在走与国际会计趋同的道路，财务会计概念框架的制定，虽然都借鉴了国际会计准则概念框架的内容，但都与本国的经济和法律环境保持一致。因此，两国财务会计概念框架在会计目标、会计信息质量要求、会计要素的确认与计量等方面都反映了本国的要求，但是也存在一些差异。找出差异，再进行分析与协调，将是中国与越南及东盟国家会计趋同的路径。     

三网融合视野下刑事立法的调整方向

三网融合的趋势引发了"三屏合一"。网络与屏幕的融合虽然给我们的生活带来极大的便利,但是新的犯罪类型的出现,犯罪模式由"一对一"向"一对多"的转变,也给传统刑法理论、刑事立法和司法带来极大的挑战。采用传统的思路对于刑法规范的扩张解释并不能从根本上解决问题,传统犯罪的整体异化更需从刑事立法层面上进行积极回应。     

Measuring the Convergence/Divergence of “Serious Crime” Arrest Rates for Males and Females: 1960–1995

It is now almost a quarter of a century since Adler (1975) and Simon (1975)stimulated a debate about the convergence of crime rates for men andwomen. The ensuing debate generated literally dozens of papers. Given theexistence of a series that now extends from 1960 to 1995, this papersuggests an appropriate way to examine the convergence hypothesis usingtime series techniques. These techniques take into consideration the effectsof the following factors: (a) random shocks orinnovations, (b) the potentially lasting effects of suchinnovations, and (c) the autocorrelation that time series oftenexhibit. Using time series techniques on annual data, we examine trends inthe arrest rates for males and females for six Part I crimes (homicide,robbery, aggravated assault, burglary, larceny, and motor vehicle theft)for the years 1960 through 1995. We test for convergence, divergence, notrend, and a special condition of equilibrium between series calledcointegration.     

人类汇聚与现代文明

人类汇聚既是人类活动的基本规律之一,又与文明发展的脉络相吻合,就此而言,它与人类进化是同一层次的概念。本文旨在从复杂的历史图卷中勾勒出人类汇聚的动因、纽带、类型以及汇聚与流散的相对性等基本要素,并用以探讨人类汇聚和文明发展的相关性。进而通过对城市化和全球化的考察,展示了因人类汇聚加速而形成的高密度、大规模社会对现代文明的促进和挑战。     

Cross-national convergence in times of crisis? Integration policies before,during and after the refugee crisis

This article analyses if, how and why Scandinavian integration policies converged as a result of the refugee crisis in 2015, studying policies of permanent residence, citizenship, family reunification and access to social benefits. The analysis of policy processes finds that a logic of regulatory competition led to goal convergence, as all three countries explicitly adapted their policies relative to other countries’ policies. Nonetheless, when comparing the configuration of policy instruments and their settings, the cross-national gap persists as all three countries took restrictive steps, thus showing traits of path dependency. The conclusion discusses a severe challenge in the current policy convergence debate in the integration literature: how an insufficient level of precision (1) concerning different dimensions of the policies and (2) concerning how to assess convergence could lead to inaccurate and even opposite conclusions when interpreting empirical analyses.     

论犯罪学和国际法视角下的“民族自决”理论

从犯罪学和国际法的角度分析,民族自决理论存在内在的致命缺陷.通过对这种理论的批判,能揭露出某些民族分裂势力在"人权"和"民族自决"理论的掩盖下从事国家分裂活动的真实面目.     

论全球环境立法趋同化的根源及现实表征

当前由于国际环境合作交流的日益加强，各国间相互吸收他国环境保护立法成功经验的趋势日益彰显．全球环境立法从而进一步表现出明显的趋同化态势。这种现象有着深刻思想和文化根源，也是传统法对环境保护之不足的反作用的结果。可以预见，全球环境立法的趋同化已经成为当前世界各国环境立法发展的一种基本趋势和运行常态。     

Aggregation effects on male-to-female arrest rate ratios in New York State, 1972 to 1984

The purpose of this paper is to assess the effects of data aggregation on a specification of the relationship between sex and arrest rate trends. The analysis focuses on the empirical implications when arrest data are aggregated across dimensions that are likely to affect the sex-crime relationship. The data for the analysis consist of 4,119,358 male and female adult arrests in New York State for the 13-year period ending in 1984. Results indicate that race, regional differences, and the legal seriousness of the arrest charge produce significantly different patterns of sex convergence across time. On the basis of these results, we suggest serious limitations in past analyses of female crime rates and in the value of Uniform Crime Report (UCR) data for addressing theoretically relevant questions concerning the social correlates of official crime.     

传媒文化变迁与新闻编辑知识和能力的优化

网络技术的发展促使媒体生态环境和基本格局已经并正在发生重大变化,媒体逐渐走向融合。为了应对竞争,媒体采用了编辑中心制,新闻编辑成为媒体竞争的漩涡中心。目前,中国媒体合格的编辑人才储备还远远不能满足媒体领域的需求,其原因是过去单一媒介模式下的编辑知识结构与能力结构已不能满足媒体融合时代对编辑人才的要求。因此,优化新闻编辑的知识结构和能力结构显得十分重要。