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。     

Battered women who kill

This study assesses acquital rates using mock jurors in cases involving a battered woman charged with killing her husband. The simulated trial format was based on actual courtroom proceedings including witness cross-examination and jury deliberation proceedings. The type of plea entered was varied and reflected either self-defense, automatism, or a hypothetical plea of psychological self-defense. The severity of abuse incurred by the defendant was also varied along with expert testimony. Jurors more frequently found the defendant not guilty when a plea of automatism was entered compared to a plea of self-defense. The frequency of acquittals following a plea of psychological self-defense resulted in more acquittals than the self-defense plea but significantly fewer than the automatism plea. The likelihood of acquittal increased under conditions of severe abuse as opposed to moderate abuse. Expert witness testimony was observed to influence verdicts during juror deliberations.     

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.     

Juvenile attitudes towards the police: The importance of subcultural involvement and community ties

Citizens' attitudes toward police have been examined in a variety of contexts during the past several decades. Additionally, the importance of juveniles' attitudes towards the police has received considerable attention during the past decade. The current article examines attitudes toward police from a large, multi-site study of sixth to ninth grade youths. Three specific questions were examined: (1) What is the influence of police contact (generally and by different types of contact) on juvenile attitudes toward the police? (2) How does involvement in delinquent subcultures affect these attitudes? (3) How do community contexts and ties influence juvenile attitudes toward the police? Results suggested that community ties and involvement in delinquent subcultures substantially mediate the influence of police contact on juveniles' attitudes toward the police.     

Civic Networks, Legitimacy and the Policy Process

In ethnically divided developing countries, avenues permitting popular participation in the policy process seem essential if the state is to be viewed as legitimate. Frequently, however, mechanisms intended to build legitimacy by providing for popular participation fail to achieve this target. This article analyzes the policy process in Mauritius, and argues that it combines characteristics of both policy networks and civil society. We term this form of popular consultation on policy a "civic network," and we present research which suggests that it has been successful in building legitimacy. By comparing this civic network with other forms of popular participation, we are able to identify the characteristics which seem to make it more effective. The effects of popular participation on the policy capacity of a state are more mixed, but in the case of Mauritius, we conclude that by increasing legitimacy, the civic network also increased state policy capacity.     

Ethics of Disenfranchisement and Voting Rights in the U.S.:Convicted Felons,the Homeless,and Immigrants

This paper examines the contemporary ethical issues surrounding voting rights of three disenfranchised groups in the U.S.: convicted felons, the homeless, and immigrants. Even in modern countries like the U.S., voting and other forms of political participation are skewed toward the elite, those with higher incomes, those who are employed, and those with more education. Low voter turnout presents serious challenges to democratic responsiveness, or the ability of leaders to respond to the needs and demands of citizens. Hence, voting should be encouraged in accord with the common interest. An important conclusion is that allowing all citizens – irrespective of their status – to vote would give them a voice in the context of governance. This notion is also associated with distributive justice, a philosophical concept that concentrates on just outcomes and consequences.     

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。