From rationality to hyperreality: paradigm poker

This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images.     

破解国企利润上缴的十个难题

国企上缴利润是马克思主义所有制理论的体现，也是深化国企改革的需要。由于这是一项涉及再分配的改革，有“十大难点”需要研解，即国企多年养成的既得利益态势如何改变、现有国资的家底如何理清、国资经营预算应由谁编制、国企按什么原则上缴利润、国企应建立什么样的运作体制、国企要不要都成为“四自”企业、国企上缴利润谁是收支主体、国资委要不要再设资产经营公司、国资委怎样处理上缴利润、国企创造的利润如何合理分配。     

El efecto fin de mes en los principales mercados accionarios latinoamericanos

In equity markets, it is common to find calendar anomalies, which have been the subject of several studies in recent decades, even some of them showing that over time these anomalies have disappeared. In this context, this paper analyzes one of these anomalies, the end-of-the-month effect, in both return and volatility in six Latin American stock markets, namely Brazil, Mexico, Chile, Colombia, Peru and Argentina during the period of 1993-2011. The importance of the evidence for the existence of this anomaly is to allow testing whether the effect has been disappearing over time. The findings of this research show the existence of positive abnormal returns and abnormal volatilities on days associated with the change of months for most of the countries under analysis. This research was performed according to three different periods defined in the literature to analyze the impact of the end-of-the-month effect. This research not only examines the key indexes of each market, but also the individual stocks of each, giving a much larger and demanding sample, which can lead to better conclusions about the existence of the phenomenon. Also, the transaction volume analysis is included to validate some hypotheses related with the high cash flow in the turn-of-month period.     

六安市斑点叉尾鮰产业化经营现状与思考

根据六安市近年来斑点叉尾鮰的养殖现状和目前产业发展的制约瓶颈,本文作者提出了该市未来产业化经营的发展谋划和措施。     

中国战略性新兴产业科技成果转化机制研究

战略性新兴产业要成为推动中国产业结构转型升级和加快经济发展方式转变的支柱性产业,必须提高科技成果转化水平使其转变为现实生产力。面对战略性新兴产业科技成果和市场需求脱节、科技成果整体转化能力偏低、科技成果转化服务系统与政策体系不完善等困境,中国战略性新兴产业科技成果转化机制建设应增强法律制度保障、加强产学研合作、引导和扶持中介服务类机构发展和推进科技成果转化投资风险系统建设。     

学校社会工作视角下高校转专业学生适应性研究——基于对N大学全体转专业学生的普查

通过对学生转专业前后的适应情况和需求进行研究,探讨学生转专业的原因,评价转专业政策,并运用学校社会工作的相关理论和方法提出对策和建议。     

文化转向视角下的翻译策略研究——以王尔德The Importance of Being Earnest两中译本为例

翻译的“文化转向”为翻译研究提供了一个全新视角，使之从语言层面扩展至文化层面，同时也使翻译策略的选择变得更为复杂。从文化转向的视角分析余光中与钱之德在翻译王尔德名剧弛The Importance of Being Earnest时的策略选择可知，余译以剧本的舞台表演性为目的，采取了归化策略，将异国文化融入目的语文化中；钱译不以表演性为目的，采取了异化策略，保留了异域文化特色。译者应在不违背翻译目的的前提下，尽可能多地采用异化策略，以促进原语文化和目的语文化的交流。     

Commentary on Schembri and Boyle (2013): From representation towards expression in videographic consumer research

In this commentary on Schembri and Boyle (2013) we offer an alternative perspective on the use of video in consumer research. The dominant modus operandi for visual research, as recently demonstrated by Schembri and Boyle in the pages of this journal, follows a paradigm typical of anthropological tradition. We propose an alternative approach: an expressive imperative in consumer videography emerging from theory on cinematography and experimental filmmaking, which emphasizes the evocative power of moving images.     

通俗文学创作的文人化与明清儒学转向

明清之际士商关系转变与社会转型的研究较受学界关注，然而文学生态中所反映的明清之际的士商互动却没能受到应有的重视。从分析明清之际短篇小说等文学体裁创作的文人化倾向的探讨入手，结合明清文学生态中的商人化题材，可为透视明清之际士商互动与儒学转向提供某些可能性信息，从中窥见儒学民间化的某些迹象。     

正统经济学微观理论基础的解构

正统经济学的微观理论范式隐含了三个基础性假设:偏好的内涵不变性、偏好的外延无关性和经济资源的完全可替代性.行为经济学研究揭示了选择行为的结构化效应、引出效应、占有效应.这些研究表明,偏好关系在决策者与其身处的环境之间高度随机的互动过程中被塑造,并动态演进,偏好的内涵不变性和外延无关性假设受到了致命的质疑.思维会计原理作为多元的结构化过程,取消了经济资源的完全可替代性.正统经济学微观理论基础遭到了行为经济学的系统解构,经济学的关系论转向基本形成.