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。     

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.     

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.     

The economic consequences of the abolition of child labour: An Indian case study

The abolition of child labour in underdeveloped countries is often held to be practically infeasible because it would entail closure of the economic activities which exist only because of access to such labour. Abolition, therefore, would reduce the earnings of poor households whose survival strategies, in the context of adult unemployment, depend on incomes derived from the practice. This article examines the child labour‐based industry of match production in India, which is concentrated in the Sivakasi‐Sattur matchbelt of Tamil Nadu. It is argued that the abolition of child labour, while reducing the excessive trading margins and changing the irrational locational structure characterising this industry, would in fact result in higher earnings for adult workers. However, it could have adverse consequences for a section of workers, which can be addressed with appropriate state action.     

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。     

鹅细小病毒和鸭瘟病毒复合PCR检测方法的建立

根据GenBank中的鹅细小病毒(GPV)和鸭瘟病毒(DPV)基因序列,分别设计合成了针对GPVVP3和DPV UL6基因片段的2对引物,以GPV-GZ1株鹅胚尿囊液和DPV-SD株鸭胚尿囊液的核酸提取物混合液作为模板,经优化反应条件,成功建立了检测GPV和DPV 2种病毒的复合PCR方法.特异性试验结果显示,该方法对GPV-GZ2株与DPV-SC株病毒核酸的扩增均获得550 bp和376 bp的2条特异性目的片段,而对鹅副黏病毒、鸭肝炎病毒、鸭源沙门菌、鸭源巴氏杆菌和鸭疫里默氏杆菌的核酸扩增结果均为阴性;敏感性试验结果显示,该方法对GPV核酸的最小检出量为1.66 Pg,对DPV核酸为0.166 Pg;对人工感染雏鹅的肝组织进行PCR扩增,结果可检测到相应的特异性病毒核酸片段.表明,建立的复合PCR方法具有特异性强、敏感性高、快速简便等特点,可用于GPV或/和DPV临床感染病例的联合检测与鉴别诊断.     

Agrarian change and occupational diversification: Non‐agricultural employment and rural development in West Bengal

Based on evidence from the quinquennial surveys on employment by the National Sample Survey Organisation, it has been argued that, as part of the process of change associated with the Green Revolution, rural India is witnessing an agricultural growth‐induced diversification in economic activity in favour of non‐agricultural actvities. This article examines that argument using evidence relating to India as a whole and the state of West Bengal in particular. The analysis suggests that the observed occupational diversification in rural India over the last decade‐and‐a‐half is not so much a fall‐out of rural dynamism in the wake of the Green Revolution, but a reflection of the fact that two‐and‐a‐half decades after the Green Revolution began in India, much of the country is yet to experience the impact of that process.