从《不用刑审判书》看古代司法中的术审

刑讯是中国古代诉讼中极其普遍存在的史实,而术审是中国古代社会诉讼的理想,两者构成了中国传统司法理想与现实的冲突。清末重要的律学著作《不用刑审判书》,以变革用刑审判的司法传统为主旨、倡导不用刑的术审方式,对中国古代司法经验进行了深入而有价值的总结和探讨。该书充分展示了中国传统司法中术审理想的多元特色。

Technical Problems and Approval Standards for the Regional Trials of Soybean Varieties in Liaoning Province

The technical problems and approval standards for the regional test of soybean varieties in Liaoning Province were discussed. The technical key points for the soybean regional trials were the selection of trial fields, preparations in lab be-fore sowing, preparations in regional trial field before sowing, sowing in suitable time and strict with sowing process, field management and survey record, harvest and sampling as wel as lab test and summary. In addition, the approval standards for common varieties and quality varieties for the soybean regional trials in Liaoning were introduced, with the aim to provide accurate and scientific theoretical basis for the approval of soybean varieties.

A Review of Techniques for the Process Intensification of Fluidized Bed Reactors

Fluidized beds enable good solids mixing,high rates of heat and mass transfer,and large throughputs,but there remain issues related to fluidization quality and scale-up.In this work I review modification techniques for fluidized beds from the perspective of the principles of process intensification(PI),that is,effective bubbling suppression and elutriation control.These techniques are further refined into(1)design factors,e.g.modifying the bed configuration,or the application of internal and external forces,and(2)operational factors,including altering the particle properties(e.g.size,density,surface area)and fluidizing gas properties(e.g.density,viscosity,or velocity).As far as two proposed PI principles are concerned,our review suggests that it ought to be possible to gain improvements of between 2 and 4 times over conventional fluidized bed designs by the application of these techniques.

Surgical resection of rectal adenoma:A rapid review

Transanal excision （TE）, endoscopic transanal resection （ETAR） and transanal endoscopic microsurgery （TEN） can be used to remove adenomatous polyps. However, their use is limited by the size or location of the tumor. TE is limited to the lower rectum, TEN offers better access to lesions in the middle and upper rectum, and ETAR is used less frequently than it deserves for resection of rectal lesions.

The Effect of the 2007/2008 Financial Crisis on Enterprise Risk Management Disclosure of Top US Banks

We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management （ERM） disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis.

Financial Constraints and Multilevel Perspective： The Case of the Italian Manufacturing Enterprises

Following a multi-level perspective （MLP）, a sustainability transition is the consequence of destabilization pressures from the landscape level that are exerted towards the current unsustainable regime contributing thus to the emergence of niche-level eco-innovations （El）. However, the existence of financial barriers to eco-innovative companies may hinder the development and diffusion of EIs at regime level, jeopardising the creation of windows of opportunity that are necessary for niche-level innovations to succeed. In this framework, the present paper investigates to what extent financial constraints are hampering the eco-innovative investments at regime level, by employing an ad hoc designed survey addressed to a sample of Italian manufacturing enterprises. Results reveal the existence of significant financial barriers to eco-innovative companies which are hindering the development and adoption of incremental technological EIs and organizational EIs at regime level, delaying the transition towards a more sustainable regime. Moreover, findings suggest that environmental reputation of companies can positively contribute to reducing asymmetric information in eco-innovative investments, relieving thus the financial constraints faced by eco-innovative enterprises.

Earnings Management and Fraudulent Financial Reporting： The Malaysian Story

Earnings management research has a long and rich history. The agency conflict, incentives, rationalization, opportunity plus having the capability among the managers to manipulate the financial statements lead them to commit fraud. The loopholes in the standards or the deviation from real operational activities promote this situation to prolong. In relation to this issue, this study examines the earnings management behavior among fraud firms in Malaysia. Further, this study examines the relationship between accruals earnings management as a proxy variable for discretionary accruals and real earnings management as the proxy variable for discretionary cash flow. Sample of 57 alleged fraud firms was selected based on the fraudulent financial reporting offences announced in Bursa Malaysia website. The sample data are collected from public firms which committed fraud from 2001 to 2013. This study found a significant negative relationship between accruals earnings management and real earnings management among the fraud firms in Malaysia suggesting that these firms aggressively manage earnings downwards or upwards essentially to avoid regulators scrutiny apart from aiming to achieve personal incentives. The study significantly finds evidence that fraud firms manage earnings on a sequential basis between accruals earnings management and real earnings management prior to fraud year. The findings indicate that firms opt for real earnings management and make full use of its distinguished features of not easily traceable to continue managing earnings immediately subsequent to fraud year. This study may assist regulators, auditors, and policymakers to curb earnings management patterns that have high likelihood of becoming part of fraud antecedent.

Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria

Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy＇s financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that： （1） The Economic and Financial Crime Commission （EFCC）, the Independent Corrupt Practices Commission （ICPC）, and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; （2） Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and （3） Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary.

The Formative Role of Art： John Dewey＇s Art as Quotidian Experience

The present manuscript aims to examine the impact of art on the cultivation of personality and sensitivity. The author suggests that education in art contributes to evolving sensibility towards the surrounding world. The artistic knowledge or attitude helps us perceive and feel the quotidian with affection, imagination, and creativity. It functions as a complement to a rational understanding of reality. This paper retakes Aristotelian category of poiesis, considering it a creative act and delves into John Dewey＇s view of relations between education and art. Dewey f＇mds in the aesthetic-artistic experience of the quotidian a way to engage with the other and to treat life as something with deep aesthetic sense. The discussion shown in this article follows four main threads under the scope of the Deweynian notion of art as experience, They are the education for art, education by art, education in art, and the creative act of the quotidian.

From risk society to audit society

Contrary to what is sometimes claimed, the 2008 banking crisis occurred in an ultra-regulated environment. Legislative and regulatory financial-security regimes have in fact multiplied in recent years. The economic crisis is accelerating the transition of the risk society towards the audit society. But the G20 （Group of Twenty） declarations in Washington and London also reveal a managerial utopia： the march towards a society of confidence or harmony that would make controls superfluous. In this context, the article seeks to call upon philosophical, sociological and managerial references to risk, from Foucault to Power by way of Beck, Giddens ＆ Ewald, to shed light on the official declarations of the leaders of the world＇s main economies. The documentary corpus examined includes all the G20 works published between November 8, 2008 （preparation for the Washington Summit） and April 2, 2009 （conclusions of the London Summit）. The political philosophy underlying the G20＇s works remains fundamentally liberal, even though saving the worldwide market economy involves established security systems as well as self-control and control of others. In the end, the leaders do not decide between reinforcing the existing tools and inventing new systems. The updating of security technologies is meant to serve the preservation of the capitalist managerial utopia. This gives rise to a new variant of Beck＇s risk-society paradigm, too often confined to environmental threats alone, in three phases： （1） The crisis is a consequence of financial modernity and in particular of the inefficiency of regulation in the face of growing sophistication in techniques; （2） To restore confidence, the states and international institutions want, paradoxically, both to reinforce regulation and promote flexibility; （3） Thereupon, flexi-security controlled by worldwide economic governance characterizes the second financial modernity.

New Artistic-Iconological Interpretations in Ecourbarchitecture

In this paper, the author focuses on the ecourbarchitectonic physical structures created after year 2000, whose artistic-esthetic value has an iconological character. An entirely new approach in formation of the facade and roof planes as well as of the forms of structures whose appearance resemble sculptural creations has been analyzed. The buildings from all over the world, with different functions contents, indicate a tendency of a different understanding of interpretation of physical structures and correlation with natural and artifact environment. Water surfaces and vegetative material contribute to an effective, cultural, majestic impression of engineering-technological philosophy of city building. The examples in the paper suggest the obvious need of radical changing of the way of thinking in the application of the design strategy in conceptualization of urban agglomerations, and essentially important, conceptually inspired metabolic of relationships among the spatial structures. The world entered new non-globalization trends of creation of the city memory, of the new iconically, symbolically strong, non-cliché, non-standard forms which define the contemporary cultural-artistic and historical identity of macro-ambient entities. This is a good and encouraging sign.

Research on the Fusion of Guangxi MiaoJin and Modern Arts and Crafts Design from the Perspectives of Aesthetic and Cultural Inheritance

In this paper, we conduct research on the fusion of the Guangxi MiaoJin and modem arts and crafts design from the perspectives of aesthetic and the cultural inheritance. From angles of folk embroidery patterns modelling characteristics are analyzed： include strong decorative and practical; the integrity of the vivid and concise; symbolic connotation deeply; simple random nature; handed down from generation to generation program. Discusses the forming characteristic of folk embroidery modelling is not an accidental phenomenon of art, but has a profound folk custom, economy, religion, and history of aesthetics, with typical regional culture characteristics. The research of folk embroidery in the status of folk art is of great significance. In the future, we will combine more literature review to optimize our current research and broaden the research boundary.

Topical areas of research needs in ground control – A state of the art review on coal mine ground control

Ground control is one of the four subsystems of underground mining. It covers not only roof control, but also rib control, floor control, pillar design, shield design, overburden failures and subsidence. In the past three decades, ground control has made a tremendous advancement and many case studies have demonstrated its important role in the daily mining operations. However, there are plenty of room for improvements. This paper discusses the research needs in 12 subject areas including research approach, rock property, geology, computer modeling, in-situ stresses, roof bolting, coal pillars, field instrumentation,failures, surface subsidence, shield supports and coal bumps.

Imitation for Creation＇s Sake：Parody as a Technique in Learning Advanced English

This paper describes parody as an effective teaching and learning practice in Advanced English course offered to English major juniors and seniors. The objective of this course is to help heighten students towards a more advanced level of English proficiency, and its main preoccupation is doing intensive analyses of carefully selected texts which amount to well-established classics and are characterized with linguistic complexity. To enhance students＇ learning, we embed in the course a practice of parody, which here refers to the creation of an imitative work of an original written work, usually with an attendant comic effect. Upon the completion of each module, students are assigned the task of parodying part of the text, which involves recasting its overall content while retaining formal framework, thus offering students a means of re-paying homage to the excellence of the text. Writing a parody demands great artistry in shaping a creatively simulative work, in fitting exotic content into a local form, and in transplanting new experiential logic into old textual order. The parodies are then peer-reviewed as well as instructor-reviewed. Close observation and survey show that the students have displayed heightened motivation in engaging themselves in the practice and they have benefited greatly from it. Parody proves a particularly fruitful technique in teaching and learning Advanced English, and may also be useful in teaching English writing, since it entitles students to a very unique mode of savoring and wielding the artistic power of the English language.

Cognitive Placement Theory for Performance Appraisal： Talent Management and Individual Performance

This paper does search for talent management and individual performance. It believes that cognitive placement might be used for talent management to determine individual performers. Cognitive methodology assumes that HR manager replaces performance grade of employees into placement line. In upper case, it is grade of employees between 0 and 100. In lower case, it is percentage of performance sub-groups. HR managers replace the top 10% of grades into placement line. That group is talent management group. It is assumed that talent management is to appoint ability professionals for management positions. In addition, this study proposes that cognitive placement by HR managers may specify top performers （professionals） in organizations. Therefore, performance appraisal process is important in talent management, because talent management in HR is related with individual performance and management positions.

The Influence of CSR Practices on Financial Performance： Evidence From Islamic Financial Institutions in Indonesia

The emergence of Islamic Financial Institutions （IFls） is expected to provide enormous benefits for the Muslims community in Indonesia such as the availability of IFIs based on Sharia law and the implementation of Islamic value in the community. Like Corporate Social Responsibility （CSR） practices in all business organizations, the IFI＇s CSR becomes one of the important factors in improving organizational performance. The implementation of CSR in IFIs is unique as it is based on Sharia law. Zakat and Qardh are the uniqueness of IFI＇s CSR practices. There are many studies which have investigated the relationship of Zakat and Qardh on organizational performance in Arabic and Muslim countries. As Muslim countries, Islamic laws including providing Zakat and Qardh are practices of every business organization. Indonesia is not a Muslim country, Zakat and Qardh are only required for IFIs as part of CSR practices. This study aims to analyze the influence of CSR practices on the financial performances of IFIs in Indonesia using gender as a control variable. The samples of this research were taken from the annual reports of nine Islamic banks for the period of 2010-2014. Regression method was used to analyze and test hypotheses. The results of this research indicate that the relationship between CSR practices and financial performance is significant, the value of R is 0.737, and R square is 0.543. This means that the implementation of CSR practices （Zakat and Qardh） improves organizational financial performances of IFIs in Indonesia. This study also has a limitation as it only focuses on Zakat and Qardh; thus in the future, it is necessary to advance the variable of CSR practices on the real social and environmental practices such as environmental improvement, increasing the quality of human resources, involving in any jobs or reducing unemployment and any other activities.

Assessing the Application of Intemational Accounting Standards （IAS） in Jordan： Factors Explaining Non-compliance

The main objective of this study is to assess the application of International Accounting Standards （IAS） in Jordan. The main purposes of this study are to： （1） present an analyzed study of the general concepts of IAS; （2） clarify the suitability of the IAS in Jordan and the possibility of using them as guidelines in adapting local standards; and （3） state the deficiency aspects and difficulties facing Jordanian firms in applying these standards in local businesses. A questionnaire is designed for these purposes. The sample is restricted to accountants, financial executives, and professional members of the Jordan Association of Accountants and Auditors. We used the Statistical Package for Social Sciences （SPSS） to analyze the data and answer the research questions. Descriptive statistics are the main tests used in this study. The results indicate that lASs are necessary to be applied by Jordanian companies, since the advantages of applying IAS in Jordan are seen to be more than its disadvantages, mainly in the scene of improving the information content of financial statements. The results also indicate that the compliance with IAS will be of great benefits to shareholders and the stock market comparing to its benefits to top management and board members. Auditors, accountants, and financial executives argue that government agencies in Jordan should enforce and supervise the implementation of IAS in Jordan.

The Effect of Audit Objectives on Audit Quality Why is There Little Disclosure of Significant Deficiencies in Japanese Internal Control Audits？

Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.

Are IFRS Harder to Implement for Emerging Economies Compared to Developed Countries？ A Literature Review

In practice, the international accounting harmonization process faces cultural resistance in the concrete situations of accounting reforms. We often tend to believe that this resistance is felt more in the so-called emerging countries, rather than the developed ones. It is precisely this idea that the paper attempts to analyze, based on a literature review. The literature shows that emerging countries do not have the infrastructure or the real needs justifying a reform of international harmonization, except the need to display an IFRS label （Daske, Hail, Leuz, ＆ Verdi, 2007）, to facilitate the access of firms from emerging economies to developed financial markets. Moreover, the Anglo-American culture attached to IFRS leads to a difficulty in adopting those standards by any country whose original accounting system is continental. Indeed, for these countries, the process of international harmonization begins with an adaptation to the Anglo-Saxon accounting culture, the latter being different from the continental accounting culture at several levels.

Relationships Between Corporate Governance and Perceived Financial Performance of Firms： A Study

Corporations should have strong capital to sustain their operations. Investors should feel safe and be able to have access to accurate information about firms to invest their capital in those firms. These two factors are vital issues for the sustainability of corporations in the 21st century business. With the proper establishment of corporate governance practices, investors will be protected and feel safe and then a trust will develop, capital inflow will be facilitated and ultimately corporations with stronger financial foundations will emerge. A questionnaire was applied in this study to investigate the relationships between the corporate governance and perceived financial performance of the top 100 manufacturing firms operating in the Kayseri Organized Industrial Region. The results revealed that the number of employees had significant effects on the corporate governance and perceived financial performance scores of the firms and institutionalization level also affected perceived financial performance. The other independent variables （sectoral distribution, finn age, and export/revenue ratio） did not have any significant effects on corporate governance and perceived financial performance scores of the firms.