司法会计在货币资金审查中的几个技巧问题

司法会计在货币资金审查中的几个常用技巧,主要包括盘点库存现金、核对银行日记账和银行对账单、审查货币资金支出凭证后的原始附件和关注支出款项的去向等方面。本文揭示了经济犯罪分子常用的作案伎俩,不仅为司法会计工作者提供了工作思路,而且也可作为广大会计工作者防范经济犯罪的参考。     

Randomized experiments in criminology: What have we learned in the last two decades?

This paper aims to review randomized experiments in criminology with offending outcomes and reasonably large numbers that were published between 1982 and 2004. A total of 83 experiments are summarized, compared with only 35 published between 1957 and 1981: 12 on policing, 13 on prevention, 14 on corrections, 22 on courts, and 22 on community interventions. Randomized experiments are still relatively uncommon, but there have been more large-scale multi-site experiments and replication programs. There have also been several experiments in which 100 or more places were randomly assigned. Relatively few experiments (only 10 out of 83) were conducted outside the United States. Meta-analyses suggest that prevention methods, correctional therapy, batterer programs, drug courts, juvenile restitution and deterrent policing were effective in reducing offending, while Scared Straight and boot camp programs caused a significant increase in offending.     

眶壁爆裂性骨折法医学鉴定相关问题探讨(附21例分析)

眶壁爆裂性骨折在眼损伤鉴定中占有相当的比重，有关其法医学鉴定相关的问题，在法医临床学方面少见分析报告。本文对21例眶部爆裂性骨折案例进行统计分析，对其致伤方式，眼部X光片与头颅CT及眶部CT片比较，眶壁骨折伴有眼球结构的损伤情况，眶壁骨折部位及复视情况，鼻眼相关损伤等问题分别进行了统计分析；进一步阐述了眶壁爆裂性骨折是一种人体保护机制的理由；提出了眶部爆裂性骨折早期易于漏诊、眶部X光片显示率低易造成眼损伤鉴定失误的临床特征，以及鼻眼相关损伤的问题。同时，提出了作者就此类损伤法医学鉴定的一些建议，以资法医同仁共同探讨。     

试论会计环境对会计发展的影响

加入WTO后,我国经济逐步融入世界经济之中,我国的会计环境由此发生了较大的变化。会计环境的变化直接影响和制约着会计理论和会计实务的发展。     

Analyzing linked systems of negotiations

This article presents a conceptual framework for analyzing the structure and dynamics of what the authors call linked systems of negotiations. Even such seemingly straightforward transactions as the purchase of a family car tend to involve linked negotiations. The framework highlights the importance of internegotiation processes in shaping Zones of Possible Agreement, and proposes a typology of linkage. By mapping out and reengineering linked systems, negotiators can enhance their ability to shape the structure within which their negotiations take place.