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国际会计准则的困境与财务报表的改进——马克思虚拟资本理论的视角（英文）

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Social Sciences in china 2019年第2期40卷 23-40页

作者：周华 Dai Deming Liu Junhai Ye Jianming 龚华燕(译) School of Business Renmin University of China School of Law and Director of the Institute of Commercial Law Renmin University of China School of Management Xiamen University 不详

美国次贷危机爆发以来,国际会计准则因具有严重的顺周期效应而备受指责。该准则下的财务报表混合列报会计数据和金融分析数据,导致财务报表的公益作用大为减弱。运用马克思虚拟资本理论的分析说明,公允价值会计和资产减值会计均有弊端... 详细信息

美国次贷危机爆发以来,国际会计准则因具有严重的顺周期效应而备受指责。该准则下的财务报表混合列报会计数据和金融分析数据,导致财务报表的公益作用大为减弱。运用马克思虚拟资本理论的分析说明,公允价值会计和资产减值会计均有弊端。坚持“根据法律事实记账”的原则,采取“历史成本会计+公允价值披露”的方式,在财务报表中区分法律事实和金融预期,是妥善解决企业财务报表遵循国内法律和兼顾国际趋同这一矛盾的可行之策。

关键词：国际会计准则公允价值虚拟资本历史成本法律事实

DEVELOPING LEGAL SERVICES TO SUPPORT FREE TRADE CONFERENCE BY CENTRE FOR COMMON LAW Renmin University of China

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Frontiers of Law in china-Selected Publications from Chinese Universities 2017年第2期12卷 333-335页

作者：袁慧 School of Law Renmin University of China Beijing China Centre for Common Law School of Law Renmin University of China Beijing 100872 China

On March 19, 2017, the Centre for Common Law of Renmin University of China and the Great Britain china Centre held a specialist one-day legal conference on ＂Developing Legal Service to Support Free Trade＂ in Shanghai. Over 30 legal academics, practitioners and policy-advisors from four jurisdictions： England and Wales, Scotland, china and Hong Kong attended the conference, including representatives of the Law Society of England and Wales, the Law Society of Scotland, the Bar Council of England and Wales, the Hong Kong Bar Association, the Law Society of Hong Kong, the All china Lawyers Association, the Shanghai Lawyers Association, and the Beijing Lawyers Association, etc.

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Nighttime Construction Noise Disturbance Compensation in Beijing:Taking the Tongzhou New Campus Project of Renmin University of China as an Example

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Journal of World Architecture 2023年第6期7卷 82-88页

作者： Feng Zhou Renmin University of China Beijing 100872China

By examining a specific case of compensating for nighttime construction noise in Beijing’s construction projects,we explored how the costs of mitigating construction noise disturbance could be fairly distributed among multiple construction projects near residential areas.In this process,the local government played a crucial coordinating role.According to regulations,construction units must include the costs of preventing and controlling construction noise pollution in the project cost.The construction contract should clearly specify the construction unit’s responsibility for noise pollution prevention and control.After signing the contract,the construction unit should promptly undertake relevant measures to minimize disturbances caused by nighttime construction,aiming to reduce the adverse impacts on the community and ensure the smooth progress of the construction project.

关键词： Construction noise disturbance compensation Construction management Noise Civil disturbances

INTERNATIONAL CONFERENCE ON ＂MODERNITY AND CHINESE LEGAL CULTURE＂ HELD AT Renmin University of China LAW SCHOOL

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Frontiers of Law in china-Selected Publications from Chinese Universities 2013年第4期8卷 862-871页

作者：尤陈俊叶一舟 Ph.D and Associate Professor at School of Law Renmin University of China Beijing China. Ph.D candidate at School of Law Renmin University of China Beijing China

The legal reform of the late Qing Dynasty that took place more than one hundred years ago has usually been considered as the starting point of the transformation and modernization of Chinese legal culture. Following that, both the Republic of china＇s legal system, and the Chinese legal system drawing on Western experience since the opening-up, have been （to a large extent） developed by the purpose of pursuing modemity. Hence, the relationship between modernity and Chinese legal culture is the crucial point in understanding the development of Chinese legal system in modem times, and also a point in comprehending the ongoing legal system construction in a global perspective.

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Identification of Linear Systems Using Binary Sensors with Random Thresholds

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Journal of Systems Science & Complexity 2024年第3期37卷 907-923页

作者： HUANG Zhiyong SONG Qijiang School of Mathematics Renmin University of China School of Mathematics Sino-French Institute Renmin University of China

In this paper, the problem of identifying autoregressive-moving-average systems under random threshold binary-valued output measurements is considered. With the help of stochastic approximation algorithms with expanding truncations, the authors give the recursive estimates for the parameters of both the linear system and the binary sensor. Under reasonable conditions, all constructed estimates are proved to be convergent to the true values with probability one, and the convergence rates are also established. A simulation example is provided to justify the theoretical results.

关键词： α -mixing binary sensor quantized system stochastic approximation stochastic threshold strongly consistent system identification

A COMMON LAW-LIKE CIVIL LAW AND A PUBLIC FACE FOR PRIVATE LAW： china＇S TORT LAW renmin university INTERNATIONAL VIRTUAL WORKSHOP SERIES （2014）

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Frontiers of Law in china-Selected Publications from Chinese Universities 2014年第4期9卷 704-705页

作者：全家慧 Renmin University of China Beijing 100872 China.

On June 19, 2014, the third renmin university International Virtual Workshop （RUIVW） was held at renmin Law School. Professor Jacques deLisle from Pennsylvania Law School gave a talk based on his recent work on Chinese tort law -- A Common Law-like Civil Law and a Public Face for Private Law china＇s Tort Law in Comparative Perspective.1 The article illustrates two characteristics of china＇s tort law： First it has been influenced by common law and, second it contains public law elements.

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Index-adaptive Triangle-Based Graph Local Clustering

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Computers, Materials & Continua 2023年第6期75卷 5009-5026页

作者： Yuan Zhe Wei Zhewei Wen Ji-rong Renmin University of China Beijing100872China

Motif-based graph local clustering(MGLC)algorithms are gen-erally designed with the two-phase framework,which gets the motif weight for each edge beforehand and then conducts the local clustering algorithm on the weighted graph to output the result.Despite correctness,this frame-work brings limitations on both practical and theoretical aspects and is less applicable in real interactive situations.This research develops a purely local and index-adaptive method,Index-adaptive Triangle-based Graph Local Clustering(TGLC+),to solve the MGLC problem w.***.t.triangle.TGLC+combines the approximated Monte-Carlo method Triangle-based Random Walk(TRW)and deterministic Brute-Force method Triangle-based Forward Push(TFP)adaptively to estimate the Personalized PageRank(PPR)vector without calculating the exact triangle-weighted transition probability and then outputs the clustering result by conducting the standard sweep procedure.This paper presents the efficiency of TGLC+through theoretical analysis and demonstrates its effectiveness through extensive experiments.To our knowl-edge,TGLC+is the first to solve the MGLC problem without computing the motif weight beforehand,thus achieving better efficiency with comparable effectiveness.TGLC+is suitable for large-scale and interactive graph analysis tasks,including visualization,system optimization,and decision-making.

关键词： Graph local clustering triangle motif sampling method

USP25 promotes hepatocellular carcinoma progression by interacting with TRIM21 via the Wnt/β-catenin signaling pathway

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Chinese Medical Journal 2023年第18期136卷 2229-2242页

作者： Yinghui Liu Jingjing Ma Shimin Lu Pengzhan He Weiguo Dong Department of Gastroenterology Renmin Hospital of Wuhan UniversityWuhanHubei 430060China Central Laboratory of renmin Hospital WuhanHubei 430060China Department of Geriatric Renmin Hospital of Wuhan UniversityWuhanHubei 430060China Department of Pathology Renmin Hospital of Wuhan UniversityWuhanHubei 430060China

Background:Hepatocellular carcinoma(HCC)is one of the most common malignant tumors in the world.The ubiquitin-specific peptidase 25(USP25)protein has been reported to participate in the development of several cancers.However,few studies have reported its association with HCC.In this study,we aimed to investigate the function and mechanism of USP25 in the progression of HCC.Methods:We analyzed USP25 protein expression in HCC based on The Cancer Genome Atlas(TCGA)and International Cancer Genome Consortium(ICGC)database cohorts.Then,we constructed USP25-overexpressing and USP25-knockdown HepG2,MHCC97H,and L-O2 cells.We detected the biological function of USP25 by performing a series of assays,such as Cell Counting Kit-8(CCK-8),colony formation,transwell,and wound healing assays.Western blotting and quantitative real-time polymerase chain reaction(qRT-PCR)analyses were performed to detect the interaction between USP25 and the Wnt/β-catenin signaling pathway.The relationship between USP25 and tripartite motif-containing 21(TRIM21)was assessed through mass spectrometry and co-immunoprecipitation(Co-IP)analysis.Finally,we constructed a mouse liver cancer model with the USP25 gene deletion to verify in vivo role of USP25.Results:USP25 was highly expressed in HCC tissue and HCC cell lines.Importantly,high expression of USP25 in tissues was closely related to a poor prognosis.USP25 knockdown markedly reduced the proliferation,migration,and invasion of HepG2 and MHCC97H cells,whereas USP25 overexpression led to the opposite effects.In addition,we demonstrated that USP25 interacts with TRIM21 to regulate the expression of proteins related to epithelial-mesenchymal transition(EMT;E-cadherin,N-cadherin,and Snail)and the Wnt/β-catenin pathway(β-catenin,Adenomatous polyposis coli,Axin2 and Glycogen synthase kinase 3 beta)and those of their downstream proteins(C-myc and Cyclin D1).Finally,we verified that knocking out USP25 inhibited tumor growth and distant metastasis in vivo.Conclusions:In summary,our data showed that USP25 was

关键词： Hepatocellular carcinomas USP25 protein,human TRIM21 protein,human Wnt/β-catenin signaling pathway Epithelial-mesenchymal transition

The Feudal Contract and the Monarchy in Medieval England

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Social Sciences in china 2023年第2期44卷 112-128页

作者： Meng Guanglin 李存娜 School of History Renmin University of China the Journal Publishing Center of Renmin University of China

In interpreting the feudal contract between kings and nobles in medieval Western Europe,Western historians have tended to elaborate on its interaction,equivalence,and even equality,with an emphasis on the resulting restrictions on the king's authority.However,this was not the case in England during this period.After the Norman Conquest,“imported feudalism”became a strong support for the English monarchy.On this basis,the feudal contract between kings and nobles evolved from an oral to a textual contract and from“personal commitment”to“collective negotiation,”in a process strongly marked by the coercion and inequality bestowed on such contracts by hierarchical feudal roles.In the course of this process,the English kings ceaselessly consolidated their power by breaking down the feudal customs reflected in agreements between the two sides.Although the Magna Carta,as a text-based feudal contract,made explicit provision for feudal customs,it failed to effectively constrain royal power.History shows that if we seek to elaborate on the reciprocity and even equality of the feudal contract from the perspective of modern social contract theory and thus exaggerate the nobles'right to resist the king,we will inevitably construct a mythical“feudal contract determinism.”

关键词： England monarchy nobles feudal contract Magna Carta