浅议应收帐款的管理——对坏账准备金的思考

坏账准备金的提取是应收账款管理中重要方面之一，它制约着应收账款的回收效率，管理费用的账务处理及资产和税金的数额。国家对此制定了严格的制度、措施，但在实际执行中仍存在认识及处理等问题。为了体现货币时间价值，保证各种企业在市场经济中公平竞争，必须对其进一步改革。     

浅谈企业应收账款的管理

我国大多数企业存在着的应收账款数额大、周期长的问题,严重影响了企业的发展,加强应收账款的管理显得非常重要。科学的应收账款管理方法是在尽量不减少收入的同时,将应收账款的风险降至最低。信用管理的出现将给我国企业在应收账款管理方面提供新的思路。     

浅议汽车消费贷款保证保险追偿款收入的会计确认与税务处理

开展车贷险业务的保险公司,因大额赔付享有的代位追偿权应于何时确认为追偿款收入,各公司会计处理与税务处理不一。本文结合车贷保证保险的特点、车贷保证保险追偿的现状和新会计准则关于应收代位追偿款确认的条件,对车贷险追偿款收入会计确认的时间及其税务处理等问题进行了探讨。     

浅议我国增值税制度的发展与完善

本文介绍了我国增值税的发展历程及现状 ;指出了我国现行增值税仍然存在一定程度的重复征税、征税范围较窄、小规模商业企业税率偏高等问题 ;对完善现行增值税制提出了如下建议 :现行增值税应由生产型向消费型过渡、适当扩大征收范围、小规模企业的税率应适当下调 ,对进项税款抵扣的若干规定应进一步规范和完善。     

我国劳动争议处理制度程序层面之分析

我国目前的劳动争议处理制度无论在现行相关的法律法规赋予权利义务方面,还是权利缺失时权利救济的程序保障方面,都存在不完善之处。应尽快确立劳动争议仲裁制度公平、公正及经济性价值取向;同时,应由当事人自由选择仲裁及诉讼程序,完善我国劳动争议处理制度。     

浅议我国增值税制度的发展与完善

本文介绍了我国增值税的发展历程及现状；指出了我国现行增值税仍然存在一定程度的重复征税、征税范围较窄、小规模商业企业税率偏高等问题；对完善现行增值税制提出了如下建议：现行增值税应由生产型向消费型过渡、适当扩大征收范围、小规模企业的税率应适当下调，对进项税款抵扣的若干规定应进一步规范和完善。     

劳动争议处理制度中三方原则的应用探析

我国劳动争议处理制度中的三方原则就是劳动争议处理机构由国家、劳动者和用人单位三方代表组成,共同完成劳动争议处理工作。三方原则在劳动争议处理制度中具有正义、民主和效率等价值。我国劳动争议处理制度在三方原则的应用上尚存诸多缺陷。依据三方原则完善我国劳动争议处理制度,劳动争议调解宜改为社会调解,劳动争议仲裁制度仍需完善,劳动争议诉讼也应引入三方原则,以满足劳动争议案件的特殊要求。     

算法自动化决策中“同意”的异化与修正 ——以保护新业态从业者的个人信息为视角

近年来，新业态从业者的人数不断增加，如何有效保障新业态从业者的合法权益成为社会热议 的话题。新业态从业者的个人信息权益是其个人合法权益的重要组成部分，而个人信息保护中的知情同意规则却 未能有效保护新业态从业者的个人信息，甚至异化为算法自动化决策压榨新业态从业者的“阀门”。“同意”不能（完 全）被《个人信息保护法》第 13 条第一款第 2 项所替代，其仍是平台经营者处理新业态从业者个人信息的主要合 法性来源。为保护新业态从业者的个人信息权益，应当基于个人信息的分类对“同意”作出修正。新业态从业者 基于一般个人信息作出的“同意”应属于准法律行为，其法律后果是平台经营者处理个人信息的行为具有合法性。 新业态从业者基于敏感个人信息作出的“单独同意”应属于法律行为，适用法律行为的规则。     

劳动争议篇（续）

劳动争议篇（续）十九、为什么当事人不得有激化矛盾的行为？《企业劳动争议处理条例》第六条第二款规定：＂劳动争议处理过程中，当事人不得有激化矛盾的行为＂，条例的这一规定是十分重要的。我们知道，劳动关系的双方当事人，也就是企业与本企业职工在劳动过程中，可能...     

婚前个人所买房产 拆迁补偿应属个人

问：陈某和李某于2006年结婚，婚后两人居住在陈某婚前购买的房屋内。2007年，该房屋拆迁，陈某获得房屋拆迁补偿款30万元。一年后，双方因感情不和协议离婚。双方对30万房屋拆迁补偿款争论不休。陈某认为，房子是自己婚前购买的，所以拆迁款应属于个人财产。而李某认为，拆迁款是他们结婚后获得的，所以应为夫妻共同财产。陈某想问，哪种说法是正确的？     

the sense of memory

In recent years, there has been an increasing interest in the role of collective memory in ethno-national projects. In addition, there has been an expansion of research utilising memory work and auto/biographical methods, which have been particularly effective in the writing of feminists of colour. The paper is prompted by a return to Avtar Brah's ‘The Scent of Memory’ that it uses as a starting point to explore the relationships between competing accounts of ‘private’ memories of racialisation that come from mixed-race siblings growing up in a mainly white town. Drawing on interviews, the paper uses familial narratives and their individual telling, to show how sense is made of divergent experiences and memories of childhood and teenage in 1960s and 1970s Britain. The paper shows how narrative accounts are often negotiated through multiple senses, revealing them as both imagined and recalled, contested and negotiated. The paper considers the strengths and limitations of narrative analysis in understanding the relationship between individual and collective memories at both national and familial levels. It argues that the ways in which the social and personal memories are connected in the processes of subjectivation are unstable and opaque, and can only ever be partially known through the process of narrativisation.     

‘The objectionable injectable’: recovering the lost history of the WLM through the Campaign Against Depo-Provera

ABSTRACT

The Women’s Liberation Movement (WLM) was one of the most important social movements of the twentieth century. Although the last few years have seen an increase in historical work exploring the movement, archival-based accounts of the diverse groups that comprised the WLM are few and far between. This article will uncover, and shed light on, the important work of the Campaign Against Depo-Provera. It will explore how women’s campaigns operated during this period, whilst also providing a lens for examining how women engaged with race and class. It will argue that we need to adopt a more nuanced understanding of how feminists engaged with identity, as an examination of the Campaign Against Depo-Provera questions many of the previously held orthodoxies in the literature.     

略论工会 经 费 税务 代 收 的 制 度 与 实践

工会经费税务代收制度在很大程度上解决了工会经费收缴难题,不过,这种制度在实践中仍存在一些结构性问题,其中较为突出的是"条"与"块"之间、"全额代收"与"比例代收"之间,以及"应收尽收"与"定额代收"之间的关系协调问题;另外,代收手续费制度还不能有效地激励税务人员,财政拨款单位有时不能足额拨缴工会经费,地方保护主义倾向阻碍了工会经费的代收,地税部门和工会之间的信息共享和传递不及时,以及代收面在一定程度上缺乏横向公平性等问题,也都是目前工会经费代收中需要重视的问题。     

Care-need and care-receivers: Views from the margins

Accounts of care from British academic feminist researchers have yet to include care-receiver experience at a theoretical and empirical level. This article examines some consequences for care-receivers and those with care-needs that arise from this omission. The question of why older people, and especially older women, with care-needs have been excluded from discourses of care is discussed. Drawing on empirical material from ethnographic research on care in later life, the article explores the ways in which care-receivers are silenced by their social position in the family and community. It is argued that care-receivers are not the homogeneous passive group that has been constructed in accounts of care and that the significance of generation for care relations has yet to be examined.     

‘Vials,ampoules and a bucketful of syringes’: the experience of the self-administration of hormonal drugs in IVF

During the process of in vitro fertilization (IVF), hormonal drugs are used to stimulate the woman's ovaries to produce multiple eggs. The injecting of the drugs is often performed by the women themselves outside of the clinical context, constituting a gendered burden of work that is rendered invisible by the dominant representations of treatment as undergone by couples and performed by doctors. Based on a series of interviews with women and couples who have undergone IVF unsuccessfully and who have ended treatment at least two years previously, this paper focuses on two aspects of the self-injection of hormonal drugs that emerged from the participants accounts: firstly, the gendered ways in which the drug regimen was experienced as compromising privacy and secondly, the strategic use of images of both illicit and medical drug use in the accounts. The paper argues that in spite of the dominant representation of IVF as a couples' technology, the IVF process is profoundly gendered, both in terms of bodily intervention and in the distribution of labour in the implementation of treatment; that the invisibility of the drug regimens from dominant representations of IVF can leave those undergoing treatment unprepared for some of the problems that the self-administration of the drugs can raise, particularly in terms of maintaining privacy; and finally, that images of the drug injection are mobilized strategically in the accounts to locate themselves within normative social reproductive standards. This highlights the extent to which the enduring ideological construction of proper womanhood as defined by motherhood continues to pose a dilemma for those who are involuntarily childless.     

北京市国有和国有控股企业民主管理工作的调查与思考

企业民主管理工作在北京市得到普遍推行 ,职代会职权及厂务公开工作落实情况总体看好 ,多数企业能够结合本企业实际在民主管理的形式和内容上有所创新。但是 ,存在的问题也不能忽视。提高民主管理的质量和水平 ,发挥民主管理的作用 ,保证民主管理长期有序地发展势在必行     

MEMORIAL ACCOUNTS

Under the conditions of narrative construction, young queer men's coming out stories present memorial accounts of ‘always-having-been’ queer; a queer childhood. The ways in which coming out stories operate have developed significantly over the past decade, particularly resulting from the use of online, digital technologies where such narratives proliferate. This article presents some initial theorisation of the role of young men's coming out narrative in the constitution of performative queer identity with a focus on the construction of memory. The article presents an overview of the history of coming out and the ways in which this history has influenced the conventions and genre of the coming out narrative online. It addresses some of the ways in which such memorial accounts are performative acts themselves, seeking to stabilise queer masculine identity, and ends with a discussion as to whether or not online sites such as YouTube continue or disrupt such stabilising narratives.     

the contradictory simultaneity of being with others: exploring concepts of time and community in the work of Gloria Anzaldúa

While social geographers have convincingly made the case that space is not an external constant, but rather is produced through inter-relations, anthropologists and sociologists have done much to further an understanding of time, as itself constituted through social interaction and inter-relation. Their work suggests that time is not an apolitical background to social life, but shapes how we perceive and relate to others. For those interested in exploring issues such as identity, community and difference, this suggests that attending to how temporal discourses are utilised in relation to these issues is a key task. This article seeks to contribute to an expansion of the debate about time and sociality by contributing an analysis of a variety of ways in which Gloria Anzaldúa utilises temporal concepts as part of her work of rethinking social identity and community. In particular, I suggest that in contesting homogeneous identity, Anzaldúa also implicitly contests linear temporal frameworks. Further, in creating new frameworks for identity, I suggest the possibility of discerning an alternative approach to time in her work that places difference at the heart of simultaneity. I suggest that the interconnection between concepts of time and community within Anzaldúa’s work indicates, more broadly, that attempts to rework understandings of relationality must be accompanied by reworked accounts of temporality.