操纵证券、期货交易价格罪刑事立法比较研究

时下,强调用法律手段惩治操纵证券、期货交易价格行为已成为世界各国和地区的共识,各国和地区出于维护证券、期货市场正常秩序的需要,均十分注意通过刑事立法加强对操纵证券、期货交易价格罪的惩治。但是,由于世界各国和地区社会、经济和法律制度的不完全一样,有关操纵证券、期货交易价格罪的刑事立法模式、内容、刑事责任、罪名等的规定也有很大的差异,加强这方面的研究,有利于我国刑事立法的进步和完善。     

目的要素:美国指控人民币汇率操纵的难越之巅

汇率操纵是近年来以美国为代表的西方国家对人民币汇率提出的一项主要指控.然而,依据《IMF协定》和《新决议》,由于汇率操纵目的要素中的汇率严重偏差和汇率低估缺乏法定的衡量基准,人民币汇率是否构成汇率操纵目的中的汇率低估无法认定.同时,《新决议》对汇率操纵目的的认定实行“疑罪从无”原则,而人民币汇率安排符合《IMF协定》规...     

青年高流速型颈性眩晕的治疗手法研究

目的:探讨旋转扳法和穴位推拿对青年高流速型颈性眩晕患者椎基底动脉(VBA)流速的影响和两种手法的疗效差异.方法:76例青年高流速型颈性眩晕患者随机分为旋转扳法组(A组,38例)和穴位推拿组(B组,38例),分别施加相应的治疗手法.应用经颅超声多普勒(TCD)检测手法治疗前后VBA流速并观察流速改变和临床疗效.结果:治疗1周后,B组左侧椎动脉(LVA)、基底动脉(BA)及A组BA流速明显下降(P＜0.05,P＜0.01),两组间LVA流速改变有显著性差异(P＜0.01);治疗3周后,A、B两组LVA、右侧椎动脉(RVA)、BA流速较治疗前均明显下降(P＜0.01),两组间LVA、RVA流速改变均有显著性差异(P＜0.01).B组疗效优于A组(P＜0.05).结论:在青年高流速型颈性眩晕的治疗手法中,穴位推拿对VBA流速的影响较旋转扳法明显,并可能具有比旋转扳法更好的疗效.     

新会计准则体系下的盈余管理

2007年1月1日起在上市公司率先实施的新会计准则给上市公司的会计核算体系带来大幅变革,在很大程度上改变了公司的财务报表数据。新会计准则体系在某些方面起到了遏制上市公司盈余管理的作用,而有些准则却又扩大了利润操纵的空间。     

Regression Discontinuity diagnostics reveal statistical anomalies in Turkish elections

Using Regression Discontinuity diagnostics we document a number of statistical anomalies in the 2004 Turkish mayoral elections. The governing party that controls the parliament is much more likely to win close races than lose. Moreover, compared to close governing party losses, there is a sharp drop in turnout and contending party votes in close governing party wins. Finally, the parties that disproportionately lose very close races are exclusively ideological competitors of the governing party. Among the potential mechanisms that may create those anomalies, electoral manipulation seems to a plausible explanation. Those anomalies show that the outcomes of very close popular elections can be non-random and that the assumption of the continuity of the expected potential outcomes at the threshold could be violated. We discuss implications of our findings for Regression Discontinuity Designs and for understanding the consolidation of the right-wing electorate in Turkey during the last decade.     

Detecting manipulation in authoritarian elections: Survey-based methods in Zimbabwe

This paper explores the feasibility of using social surveys to detect electoral manipulation in authoritarian regimes. It compares official results from the July 2013 elections in Zimbabwe with findings from a nationally representative pre-election survey. The comparison confirms that the dominant incumbent party won the elections but by far smaller margins than officially reported. This discrepancy provides analytic leverage to identify the possible presence of coercive mobilization and vote suppression and to pinpoint their geographic location. The election results are re-estimated using a set of voting simulations based on novel proxy indicators and an original list experiment designed to reveal the political preferences of fearful voters. The paper concludes by discussing why autocrats manipulate elections and whether or not they succeed in their objectives.     

分部针刺法配合推拿手法、功能锻炼治疗粘连期肩关节周围炎30例

目的 观察分部针刺法配合推拿手法、功能锻炼治疗粘连期肩关节周围炎的临床疗效.方法 将60例粘连期肩关节周围炎患者按临床就诊顺序随机分为观察组和对照组,每组30例.观察组采用针灸疗法+推拿手法+功能康复锻炼的方法进行治疗,对照组只采用功能康复锻炼的方法进行治疗.比较两种疗法的临床疗效.结果 观察组总有效率为86.67%,显著高于对照组的56.67%(P<0.01).与治疗前比较,治疗后观察组疼痛评分显著降低(P<0.01),两组前屈、内旋和外展功能显著提高(P<0.05,或P<0.01);观察组疼痛评分降低程度和前屈、内旋、外展功能改善程度显著优于对照组(P<0.05,或P<0.01).结论 分部针刺法配合推拿手法、功能锻炼治疗粘连期肩关节周围炎疗效确切.     

手法联合盐酸氨基葡萄糖治疗膝骨关节炎临床观察

目的 基于红外热成像技术评价手法治疗膝骨关节炎(knee osteoarthritis,KOA)的临床疗效,探讨手法作用机制,形成手法治疗KOA规范化诊疗评估方案。方法 通过简单随机方法将40例KOA患者分为对照组和治疗组,每组20例（治疗组和对照组分别被剔除1例和2例）。治疗组采用手法治疗联合盐酸氨基葡萄糖胶囊口服,对照组采用自我按摩联合盐酸氨基葡萄糖胶囊口服。治疗2周后,以膝关节区域温度、督脉温度、视觉模拟量表（visual analogue scale, VAS）评分、西安大略和麦克马斯特大学骨关节炎指数（the Western Ontario and McMaster Universities Osteoarthritis Index,WOMAC）、连续5次坐立时间、15 m直线连续行走时间为指标,评价两组疗效。结果 两组治疗后VAS评分均显著降低（P＜0.05）;治疗组治疗前后VAS评分差值显著大于对照组（P＜0.05）。两组治疗后WOMAC的疼痛、僵硬、生活功能评分和总分显著降低（P＜0.05）;其中治疗组治疗前后WOMAC总分和僵硬评分差值显著大于对照组（P＜0.05）。两组治疗后连续5次坐立时间、15 m直线连续行走时间均显著降低（P＜0.05);治疗组治疗后连续5次坐立时间、15 m直线连续行走时间降低值显著大于对照组（P＜0.05）。两组治疗后膝关节区域温度显著降低（P＜0.05）,督脉区域温度显著升高(P＜0.05);治疗组治疗后膝关节区域温度降低值和督脉区域温度升高值显著大于对照组（P＜0.05)。两组基于WOMAC总分的临床疗效比较,差异有统计学意义（P＜0.05）,治疗组临床疗效明显优于对照组。结论 中医手法治疗可减轻KOA患者膝关节疼痛、僵硬症状,改善日常生活功能,疗效优于自我按摩。     

Methods for detecting manipulations in 3D scan data

While interest in using 3D scanning technology for crime scene investigation (CSI) has grown in recent years, a number of barriers still remain that prevent its wide adoption in the criminal justice system. One such barrier comes from the lack of tools that can validate a 3D scan and verify that it has not been manipulated. While a great deal of research has gone into the detection of manipulations for 2D images, the detection of manipulations for 3D scenes has yet to be fully realized.This paper introduces a series of techniques to detect if a 3D point cloud generated from a LiDAR scan has been subsequently manipulated. These techniques exploit fundamental structures inherent in the collection and storage of these types of data. While the proposed techniques are able to detect a number of different types of manipulations, their limitations are also discussed. The goal of this work is to provide a foundation for the creation of a validation toolkit that can ensure 3D scan data is valid and unaltered.