张家山汉简所见汉律中的“告”制论析

"告"制是汉律中的一项重要制度。从张家山汉简《二年律令》可见,汉律中的"告"制主要包括对"告"与"听告"主体,"告"的限制及法律责任,"听告"的法律程序及对"告"的处理等内容的规定。显然,汉代"告"制与现代意义上的刑事自诉并不完全相同,其同时具有控告、报案、举告、报告等性质。司法机关需要根据"告"的不同性质采取相应的法律措施,从而启动国家司法权。

Way to Push Ahead Corporate Social Responsibility Report System in China

According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.

Liver cirrhosis induced by long-term administration of a daily low dose of amiodarone: A case report

The anti-arrhythmic agent amiodarone （AD） is associated with numerous adverse effects, but serious liver disease is rare. The improved safety of administration of daily low doses of AD has already been established and this regimen is used for long-term medication. Nevertheless, asymptomatic continuous liver injury by AD may increase the risk of step-wise progression of non-alcoholic fatty liver disease. We present an autopsy case of AD-induced liver cirrhosis in a patient who had been treated with a low dose of AD （200 rag/d） daily for 84 too. The patient was a 85-year-old male with a history of ischemic heart disease. Seven years after initiation of treatment with AD, he was admitted with cardiac congestion. The total dose of AD was 528 g. Mild elevation of serum aminotransferase and hepatomegaly were present. Liver biopsy specimens revealed cirrhosis, and under electron microscopy numerous lysosomes with electron-dense, whorled, lamellar inclusions characteristic of a secondary phospholipidosis were observed. Initially, withdrawal of AD led to a slight improvement of serum aminotransferase levels, but unfortunately his general condition deteriorated and he died from complications of pneumonia and renal failure. Long-term administration of daily low doses of AD carries the risk of progression to irreversible liver injury. Therefore, periodic examination of liver function and/or liver biopsy is required for the management of patients receiving long-term treatment with AD.

Submucous colon lipoma: A case report and review of the literature

Colon lipoma is remarkably rare in clinical practice. We reported a case of ascending colon lipoma in an 83-year-old woman. She was asymptomatic with a lipoma of 35 mm×30 mm×24 mm in size which was found by routine colonoscopy. Right hemicolectomy was performed uneventfully. The diagnosis was made by histological examination. Reviewing the literature and combining with our experience, we discussed the clinical features, diagnosis and treatment of this uncommon disease.

Cerebral sinus thrombosis in patients with inflammatory bowel disease: A case report

Inflammatory bowel disease (IBD) is an idiopathic inflammatory disease of the gastrointestinal tract. The pathophysiology of IBD is probably the result of the complex interaction of genetic susceptibility and environmental influences. There is a well-known risk of thrombosis in patients with IBD. We present the case of a 53-year-old man with ulcerative colitis, who spontaneously developed intracranial sinus thrombosis that was treated with low molecular weight heparin. Literature was searched to assess the frequency and characteristics of cerebral sinus thrombosis in IBD and the role of certain etiopathological factors in such thrombotic patients.

Sclerosing encapsulating peritonitis in a liver transplant patient: A case report

We report a patient with HBV-related hepatocellular carcinoma （HCC） and refractory ascites who had received a peritoneal-venous shunt （PVS） 1 year before liver transplantation, Urgent surgical intervention following bowel obstruction and failure of immunosuppression therapy. No intestinal obstruction was found during an initial PVS. However, intestinal obstruction developed 2 was found upon exploration. This is the first reported case of cocoon abdomen caused by PVS and exacerbated by liver transplantation.

Rectal carcmosarcoma: A case report and review of literature

A 60-years old male was admitted to our department for investigation of constipation and hypogastric discomfort intensified during defecation of a few weeks duration. The cause proved to be a rectal carcinosarcoma that was treated by abdominoperineal resection and postoperative chemo-radiotherapy. The patient died 6 months later due to hepatic failure, showing evidence of disseminated disease. In general colonic carcinosarcomas constitute a rare category of malignant neoplasms whose nature is still incompletely understood. No specific treatment guidelines exist. Surgery is the mainstay of treatment and regardless of the addition of adjuvant therapy the prognosis is very poor. Systematic genetic analysis may be the clue for understanding the pathogenesis of these mysterious tumors.

Primary pancreatic anaplastic large cell lymphoma, ALK negative: A case report

We present the fourth case of a primary pancreatic anaplastic large cell lymphoma (ALCL), ALK-. An 80-year-old man was admitted to our clinic for further investigation of a fever of unknown origin. He noted anorexia, weight loss and fatigue. His laboratory tests showed anemia and a great elevation of ESR, LDH, and β2 microglobulin. In CT and MRI scan, a soft tissue mass in the pancreas was observed. A repeated endoscopy after his admission revealed an ulcerated mass-like deformity of the duodenal bulb. Explorative laparotomy confirmed a diffuse spread of an unresectable malignant pancreatic mass extending to the adjacent organs. Duodenal and surgical biopsies identified an ALCL of T-cell lineage, ALK-. The patient died in the Intensive Care Unit due to hemodynamic instability.Our case is the first one indicating that primary pancreatic lymphoma should be suspected in a patient with pancreatic mass and elevated serum LDH and β2 microglobulin.

Metastatic liver cancer: A rare case

Hemangioperioltoma is a rare tumor especially when it rises in the peritoneal cavity. We present a case of a 60-year-old woman with an isolated recurrent hemangiopericytoma of the liver. The patient presented with a palpable right upper quadrant abdominal mass, which occurred 7 years after undergoing resection of a malignant hemangiopericytoma arising from the greater omentum. She had not followed up 6 mo after surgery. Various imaging studies showed a single large, well-capsulated liver tumor with central necrosis, accompanied by hypervascularity typical of a vascular tumor. Preoperative laboratory HBsAg and anti-HCV workup were both negative. Under the impression of recurrent malignant hemangiopericytoma, right trisegmentectomy was performed to completely resect the tumor. Pathological examination confirmed the diagnosis of recurrent hemangiopericytoma. Even though the incidence of the hemangiopericytoma is relatively low, malignant hemangiopericytoma has a tendency to recur frequently after a long-term disease-free interval. Also, the recurrent hemangiopericytoma is not easily detected early during follow-up until it becomes symptomatic because there are no specific tumor markers, and because of the diversity with regard to site of recurrence. The authors suggest that Positron Emission Tomogram （PET） may be a useful tool for the detection of recurrent hemangioperioltoma. We describe herein some characteristics and behaviors of malignant hemangiopericytoma, particularly after surgical resection.

Possible Directions of Applications of IAS/IFRS in Kosovo and Comparative Aspects

Current accounting development in Kosovo is estimated to be relatively good, which always constituted in terms of maintenance, improvement and facilitate of financial reporting system for all business entities within this system In recent years, Kosovo experienced rapid development in economic and social aspects, along with all effects and other changes, which has occurred in the development of accounting and financial reporting system. Accounting requirements are already addressed to the business community for keeping proper accounting in accordance with existing intemational and Kosovar standards. In recent years in Kosovo, we notice an increase of enterprises in the number, especially private enterprises, which have highlighted the great necessary to have such information, who had been a major help for their managers. With this, the accounting gets a new role, becoming the information that flows from that decisive leadership bodies. But the changing of role of accounting must be accompanied by measures to ensure its retention in accordance with the requirements and new conditions created

Corporate Social and Environmental Reporting Institutionalized

External Corporate Social and Environmental Reporting （CSER） finds its raison d＇etre in corporations＇ search for both a license to operate and accountability towards society. This suggests a relationship between corporations and society. In this study, that relationship is analyzed, specifically the relationship between levels of CSER and economic institutions. A strong link with institutions is an outcome of institutionalization. The economic institutions applied are economic freedom and legal origin as a proxy for national corporate governance systems. The results of this descriptive study show associations between CSER levels and economic freedom. CSER is also related to national corporate governance systems through legal origin. CSER appears to be institutionalized, or in any case, corporations seem to be aware of the economic institutionalization of CSER.

Adenosquamous carcinoma arising within a retrorectal tailgut cyst: Report of a case

Retrorectal, developmental tail gut cysts, include dermoid cysts, rectal duplication cysts and retrorectal cyst-hamartomas. Retrorectal cyst-hamartomas （RCH） are derived from remnants of the tail gut, the most caudal part of the embryonic hincl gut, which normally involutes by the 8^th wk of embryonic development （3-8 mm stage）. They have specific radiological and histopathological features that distinguish them from other similar formations （dermoid cysts, enteric duplication cysts and teratomas）. We report a patient with adenosquamous carcinoma arising within RCH, who underwent complete resection of the cyst through anterior laparotomy, and reached complete （recurrencefree for 14 mo, so far） functional recovery. The cyst was incidentally discovered during hysterectomy 12 years ago. Diagnostic, therapeutic arid histopathological aspects of this rare case are discussed. The mentioned pedod between diagnosis and surgical treatment suggests that RCH, given enough time, can develop malignant degeneration, and should be resected at the time of diagnosis.

Small cell carcinoma of rectum: A case report

We present a case of a 40-year-old woman with smallcell carcinoma (SCC) of the rectum. She had profuse bleeding in rectum for 5 d. By colonoscopy, polyps were determined in the rectum and biopsies were carried out.Histopathologically, the polyps were adenomatous. Because of the profuse bleeding in rectum, she underwent low anterior resection. After the diagnosis of SCC, she received intravenous chemotherapy with standard doses of siklofosfamid, adriamycin, and vepesid. Nevertheless,intracranial metastases were revealed and she died 6 mo after the operation.

Acute pancreatitis as an initial symptom of systemic lupus erythematosus: A case report and review of the literature

Acute pancreatitis as an initial symptom of systemic lupus erythematosus （SLE） is rare. We present a report of a 46-year-old female patient who had fever, abdominal pain and vomiting, elevated pancreaticenzyme levels, hypocalcemia, hypoxemia, and various other laboratory abnormalities. She was first diagnosed with acute severe pancreatitis and then with SLE after further investigations. After a 2-mo treatment with somatostatin, the patient recovered.

Impact of thumb up sharing advertising in social media

“Thumb up advertising”is a new and effective way to spread shared advertising in social media.How the retailer adapts“thumb up advertising”in marketing with a game theory model is analyzed.The results show that when the retailer chooses to thumb up the advertising in Moments,a higher reward will increase the equilibrium price but hurt the retailer s expected profit;if the consumers can more easily reach the thumb up amount,the retailer will charge a higher price,and possibly gain more profit.When the retailer chooses thumb up at the end of the advertising context,a higher reward will increase the equilibrium price and the retailers expected profit will increase/decrease.If the consumers are easier to reach the thumb up amount,the retailer will charge a higher price,and may get more profit.If a consumer s click cost of clicking the sharing advertising is higher,the retailer charges a lower price;and if the consumer s additional perceived value from the advertising is higher,the retailer charges a higher price and reaps more profit.

A Possible Narrative Section Harmonisation？ The Role of the Practice Statement Management Commentary

The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual circumstances. In this direction, the International Accounting Standards Board （IASB） has highlighted some content elements recognised as being fundamental for guaranteeing the usefulness of the management commentary. With reference to these elements, it is interesting to analyse the level of disclosure of the financial reporting. These analyses aim to identify the themes dealt with most extensively by the companies and those that require greater attention so that the narrative section of the financial statement is, on the one hand, at least consistent with the suggestions of the guideline and, on the other hand, contains information that is useful for the users. Lastly, in the light of the relevant European Union （EU） directives, the results of the analysis will help to formulate considerations on the ability of the IASB guideline to improve the completeness of the narrative section. All this is examined in a cross-country dimension： Financial reports in Italy and the United Kingdom （UK） are examined. The content analysis methodology is applied. Within the financial reporting, the management discussion is examined in particular. The analysis is performed considering 2008. This qualitative paper will contribute to the studies on disclosure and usefulness of the information provided.

Quality of Financial Statements and Tenure of Statement-Related Personnel

This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure （MT） and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer （CEO） and chief financial officer （CFO） will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.

Squamous cell carcinoma arising from longstanding colocutaneous fistula: A case report

A 60-year-old female patient suffered unhealed wounds over left flank for around 30 years after surgical removal of left renal stones. Fecal material spilled from the two small openings of the scar, bothered her all day long. During the course of the 30 years, she suffered from intermittent fever, diarrhea and wound pain and presented with malnourished condition. After serial examinations, tumor associated with iatrogenic colo-cutaneous fistula was impressed and she received en bloc resection. Pathology revealed squamous cell carcinoma arising from the fistula with colon and spleen invasion. To the best of our knowledge,no such case has been reported, as yet.

Classical Hodgkin＇s Lymphoma Presenting as Acute Hepatic Failure One Case Report

A 20-year-old boy presenting daily febrile episodes was suspected to have developed acute hepatic failure. Serologic tests ruled out infectious and autoimmune causes apart from drug toxicity. During clinical examinations, he was found to have generalized enlarged lymph nodes that were then taken biopsy. It was diagnosed as classical Hodgkin＇s lymphoma based on histological examination of the lymph node. A bone marrow biopsy showed marrow infiltration by Hodgkin＇s lymphoma with hemophagocytosis and secondary myelofibrosis. A percutaneous liver biopsy demonstrated hepatic involvement of the same disease. After an extensive work-up, the cause of liver failure was figure out to be only attributed to the involvement of the lymphoma. Hodgkin＇s lymphoma as a cause of hepatic failure is rare and young patients diagnosed as Hodgkin＇s lymphoma causing hepatic failure has been reported very rarely so far.

The Influence of Fitness Between Message Framing and Audience Regulatory Focus on Green Concern Advertisements Persuasion Effect

This study discusses the application of the regulatory focus of the individual motivation systems to green public service advertisements advocating environmental protection. First, it aims to determine whether the previously proposed regulatory fit theory can be applied to public service advertisements with characteristics different from those of commercial advertisements. Second, it aims to understand how to design messages to achieve the best effect on audiences with different foci. This study takes the regulatory focus theory as the basis and green public service advertisements as the films. After adopting 2 ~ 2 ~ 2 three-factor design to test the interaction relations among the individual regulatory focus, message regulatory focus, and message framing. The results from the 217 college respondents indicate that the audience is influenced by regulatory focus when receiving messages from public service advertisements, which is similar to the influence of commercial advertisements. That is, when audience with a promotion focus, films with promotion focus and positive framing have a best advertisement effect. On the other hand, the audience with a prevention focus, films with prevention focus and negative framing also has a better advertisement effect.