海峡两岸财务预测制度的比较

在证券市场国际化的趋势下,会计也在趋于国际协调,而海峡两岸关系密切,经济互动频繁,因此本文对海峡两岸在信息提供者、披露时点、财务预测更正更新、管理当局责任等财务预测制度的四个方面进行比较研究,指出差异,并提出中国大陆在财务预测制度改进的建议。     

The relationship between trauma and violence in a jail inmate sample

Research suggests there is a link between trauma and violence, although the nature of the relationship is rather equivocal. This study explored this relationship by examining self-reported trauma as a predictor of self-reported violence in 93 jail inmates. Ninety-six percent of the sample reported experiencing a traumatic event, and 67% reported having been violent during the year preceding incarceration. Inmates reporting trauma were more than twice as likely to report having been violent than nonviolent. Stepwise multiple regression analyses suggested traumatic events, as a combined model, significantly contributed to violence perpetration. In addition, witnessing serious violence predicted perpetration of violence. Implications and limitations of the present study are discussed.     

高校“音乐欣赏”选修课开设的几个问题

在高校教学过程中,选修课日益成为一道亮丽的风景,如何开设选修课以发挥其最大的教学功能,这是教育工作者普遍关注的问题.高校"音乐欣赏"选修课的开设一要明确教学目的,二要突破定向思维,三要设计课堂形式,四要增强师生交流.     

Testing the Trauma Model of Violence

The present study sought to explore the relationship between trauma and violence, as measured by the Traumatic Events Questionnaire and the Conflict Tactics Scale. Using Multiple Regression Analysis, several types of traumatic experiences were studied as predictors to violent behavior in 55 graduate students. Results suggest that trauma as a set, as well as being the victim of a violent crime, are significantly related to future violent behavior. However, no other individual predictor variable, including being the victim of childhood physical abuse, significantly predicted future violence. Implications of the findings are discussed.     

行政问责制的法制构建

行政问责制是政府官员向社会公众和民意机关承担政治责任的一种政治法律制度。我国现行的行政问责制存在问责事由狭窄、对象不清、主体越位与缺位并存,责任不明、落实不力和程序不规范等问题。为此,我们需要明确行政问责制的要素构造与运行机制,加强人大的问责职能,完善政府绩效评估、行政公开、新闻监督等配套制度,同时要壮大第三部门,强化社会监督。     

我国基因专利保护范围界定的思考

基因专利保护范围边界的确定是当前生物科技专利领域中争论的焦点之一。专利保护范围决定着专利垄断权的实际价值，基因专利保护范围直接影响着生物技术产业的发展。主要梳理美国、德国、瑞士和日本在基因专利保护范围上的发展变迁趋势，同时初步探讨对我国基因专利保护范围界定方面给予的启示。     

从犯的犯罪既遂认定问题

从犯的犯罪既遂认定是共同犯罪既遂认定中的一个分支问题,较难引起学术界的注意,但其对共同犯罪既遂理论及刑事司法实践的发展不无积极意义.结合共同犯罪及犯罪既遂的相关理论.对以从犯形式而存在的组织犯、教唆犯、帮助犯、实行犯的犯罪既遂问题分别予以阐述.     

16个线粒体DNASNP复合检测体系的建立

目的建立一种复合检测线粒体DNA（mtDNA）单核苷酸多态性（SNP）分型的方法。方法通过设计等位基因特异性引物并结合毛细管电泳分型技术平台,建立包含16个mtDNASNP位点的复合扩增检测体系。对50名汉族无关个体血样进行mtDNASNP检测,并通过直接测序法对其分型结果进行验证。结果50个样本经本检测体系复合扩增后,均得到清晰的SNP分型结果,当模板量在0．5～10pg时能得到较理想的分型图谱。样本的复合检测结果与直接测序法结果完全一致。结论建立的复合检测体系检测mtDNASNP方法灵敏度高、操作简便、分型准确,为针对mtDNA进行简便、有效的中高通量多态性分型提供了一种新方法。     

经济全球化及其理论合理性质疑

随着人类科学技术的发展,世界各地人们之间的距离在不断缩短。人类社会的许多问题都成为全球性的问题,经济生活也不例外。本文深入地对现存的全球性经济进行分析,对其理论成因进行探讨。指出现存的经济全球化理论形式并不是基于现实社会的形式,因此不会长久。