上市公司会计信息规范探究

随着我国证券市场的不断发展,人们越来越多依赖上市公司所提供的会计信息而作出投资决策和操作动作。因此,为了公平调整各利益相关者的利益分配,维护正常社会经济秩序,就需要对会计行为及其产生的会计信息进行规范,以保证证券市场的健康发展。文章从我国上市公司会计信息所存问题着眼,探究造成其不规范的具体根源,并且提供一些相应得治理对策。     

民事诉讼是否可以附带行政诉讼

在行政争议与民事争议交错发生、民事争议与具体行政行为关联的情况下,争议的当事人可以有不同的诉讼选择,但诉讼的最终目的都是为了确定民事权利。建立民事诉讼附带行政诉讼制度有其充分的必要性与合理性。民事诉讼附带行政诉讼可以扩大审判权对行政权的制约监督范围,有利于提高司法效率、维护司法统一,充分保障公民、法人或其它组织的合法权益。     

垄断法下的相关数据市场研究

数据是互联网平台经济的利润中心与关键驱动力.在对平台经济的反垄断审查中,相关机构很少将数据要素纳入审查分析范围.平台经济的反垄断审查分析中需重新审视数据要素的价值.互联网平台是在线经济结构的最有影响力的参与者.与传统的管道业务模型不同,平台市场是多方且相互依存的市场.追求规模化意味着平台须尽一切努力获取数据资源.数据不...     

The Relation of Antisocial Behavior Patterns and Changes in Internalizing Symptoms for a Sample of Inner-city Youth: Comorbidity within a Developmental Framework

Research examining the relationship between internalizing symptoms and antisocial behaviors has generally been cross-sectional in design. Thus, although extant data have substantiated a strong correlation between internalizing symptoms and antisocial behaviors, few studies have focused on describing the nature of the co-occurrence over time. This study examined the relation between growth in internalizing symptoms and longitudinal patterns of antisocial behavior in a sample of 283 inner-city males and their caregivers assessed as part of a longitudinal developmental risk study. Participants were assessed annually in four waves. Non-offenders and escalating offenders had lower levels of internalizing problems at wave 1 than did chronic minor and serious-chronic-violent offenders. Results revealed a developmental trend of decreasing internalizing problems across study years for most participants, as would be expected, with adolescents participating in serious, chronic, and violent patterns of antisocial behavior displaying greater internalizing problems than those participating in stable patterns of less serious or no antisocial behavior. Further, when there was escalation of seriousness and frequency of antisocial behavior, there also was increased internalizing problems relative to non-escalating juveniles. Results are discussed in the context of developmental psychopathology.

Associations Between Shyness and Internalizing Behaviors,Externalizing Behaviors,and Relationships during Emerging Adulthood

Many studies have documented the ways in which shyness can be a barrier to personal well-being and social adjustment throughout childhood and adolescence; however, less is known regarding shyness in emerging adulthood. Shyness as experienced during emerging adulthood may continue to be a risk factor for successful development. The purpose of this study was to compare shy emerging adults with their non-shy peers in (a) internalizing behaviors, (b) externalizing behaviors, and (c) close relationships. Participants included 813 undergraduate students (500 women, 313 men) from a number of locations across the United States. Results showed that relatively shy emerging adults, both men and women, had more internalizing problems (e.g., anxious, depressed, low self-perceptions in multiple domains), engaged in fewer externalizing behaviors (e.g., less frequent drinking), and experienced poorer relationship quality with parents, best friends, and romantic partners than did their non-shy peers.

The Role of Perceived Parental Knowledge on Emerging Adults’ Risk Behaviors

The purpose of this study was to gain a clearer understanding of the relation between parents’ knowledge of their emerging-adult children and emerging adults’ risk behaviors. Participants included 200 undergraduate students between the ages of 18 and 25 (121 women, 78 men; M _age = 19.59, SD = 1.62) and both of their parents. Results revealed that knowledge of the emerging-adult child’s activities varied as a function of parent- and child-reports, and that child outcomes associated with parental knowledge were generally positive, including less drinking, drug use, and risky sexual behavior (although this varied as a function of reporter). The links between maternal knowledge and lower drug and alcohol use were particularly strong in the presence of maternal closeness. Implications for understanding the parent–child relationship during the transition to adulthood were discussed.

Cross-gender Violence Perpetration and Victimization Among Early Adolescents and Associations with Attitudes Toward Dating Conflict

This study examined gender differences in cross-gender violence perpetration and victimization (ranging from mild, e.g., push, to severe, e.g., assault with a knife or gun) and attitudes toward dating conflict, among an urban sample of 601 early adolescents (78% African-American). Comparisons across gender groups for cross-gender (e.g., female-to-male) violence perpetration and victimization indicated higher levels of perpetration for girls and higher levels of victimization for boys. Girls also reported higher levels of verbal and physical violence toward partners with regard to attitudes toward dating conflict. A path model was specified and indicated that cross-gender violence perpetration, harsh parenting, peer deviance, low family income, and neighborhood hazards accounted for significant variation in attitudes toward dating conflict. Findings were discussed regarding the need to identify developmental precursors of dating violence in early adolescence and to focus prevention efforts on components (e.g., social skills, coping strategies) necessary to prevent the onset and escalation of adolescent dating violence.

An assessment of sexual health risk behaviors among female youth in juvenile detention

This study investigated the association between risky sexual behavior and drug use among female youth sentenced to a regional juvenile detention center. Preincarceration behavioral health risk data were collected from a modified version of the Youth Risk Behaviors Surveillance Survey completed by respondents. Almost all of the 105 participants had been detained before their current sentence, more than half of them were sexually active before the age of 13, and 70% had smoked marijuana or drank alcohol by age 14. A regression analysis was conducted to determine if preincarceration sexual health risk behaviors were significant enough to predict continued risk behaviors related to pregnancy, disease prevention, and substance use. Findings indicate that youth detention-based prevention programs should emphasize sexual and drug-risk reduction strategies as a means to reduce risky behaviors for this population.     

诺齐克的边际道德观述评——兼谈自由主义的个人自由的局限

诺齐克的边际道德是国家和社会组织行为的最大值,并且在该最大值的范围内有效地调节着个人之间自由权的行使,以实现个人最大可能的自由.本文指出了诺齐克的边际道德理论内涵,以及它怎样调节国家组织的行为和个人自由权的实现,并指出了诺齐克理论中存在的一些不足之处.尽管存在这些不足之处,但是不能否认的是诺齐克的边际道德理论确切地为社会和个人提出了一种行为标准,从而丰富了西方的自由民主理论,对社会主义民主的发展也有一定的借鉴作用.     

Parenting Behaviors,Association with Deviant Peers,and Delinquency in African American Adolescents: A Mediated-Moderation Model

The aim of the present study was to examine a model positing that association with deviant peers mediates the relation between adolescent perceived parenting behaviors (maternal monitoring and involvement), the interaction of these parenting behaviors, and delinquency in a sample of 135 urban African American adolescents (13–19 years of age). Regression analyses revealed a monitoring by involvement interaction among African American females, suggesting that maternal monitoring may effectively reduce delinquency among African American female adolescents, and that this reduction may be enhanced by increased maternal involvement. Among African American males, only the relation between association with deviant peers and delinquency was supported, suggesting that maternal parenting behaviors may, in isolation, be insufficient in the prevention of delinquent behaviors in African American male adolescents. The results suggest that the pathways from parenting to association with deviant peers and delinquency may differ in males and females, and the salience of certain parenting behaviors may differ across gender. This article is based on research that was submitted by the first author in partial fulfillment of the requirements of the master’s degree in psychology at the University at Albany, State University of New York. Support for this research was provided by a Faculty Research Award to the second author. Doctoral student in the Clinical Psychology Program at the University at Albany, State University of New York. Her major research interests include risk and resiliency processes in minority youth and measurement equivalence of risk and resiliency constructs. Assistant professor in the Department of Psychology at the University at Albany, State University of New York. She received her Ph.D. in Clinical Psychology from the University of North Texas. Her major research interests are ecocultural models of risk and resiliency in minority youth and measurement equivalence of risk and resiliency constructs. Post-doctoral fellow with the Prevention Research Center at Arizona State University. He received his Ph.D. in Clinical Psychology from the University at Albany, State University of New York. His major research interests are ecocultural models of risk and resiliency in children, preventive intervention development for diverse children, and quantitative methodology and applications in developmental and cross-cultural psychology.