我国物价变动会计的难题与完善对策

物价变动会计是为了反映或消除物价变动对会计信息的影响，而对传统历史成本会计模式做出调整的一种会计理论、方法和程序。物价变动会计有一般物价水平会计、现行成本会计、现行成本不变币值会计等三种基本模式。物价变动会计在我国的应用依然是困难重重。存在着会计人员整体素质偏低，会计准则及相关法规滞后，会计信息披露范围较窄，物价变动信息来源的局限等问题。建立社会重要资产物价指数体系，调整和发展资产评估及账项调整工作，扩大会计信息披露范围，提高会计信息的质量要求，选择适合我国国情的物价变动会计模式。完善财会法规。提高会计人员的整体素质成为当务之急。     

提升人力资源核心作用 培育企业持续发展核心能力

知识经济时代，“企业的核心能力是持续竞争优势之源”己被广泛接受。本文认为人力资源是企业核心竞争力组成的最重要的内核，起着核心力的关键作用，因此，要提高企业的核心竞争力，关键要培育和提高企业的人力资源能力。     

我国司法鉴定人员职业道德规范的困惑

作为查明案件事实真相的一种重要方法和手段,司法鉴定在案件侦查、审判中的作用越来越突出。目前,我国司法鉴定人员职业道德规范建设在思想认识、规范制订、相关体制、实践操作、内外环境等方面还存在诸多困惑,必须予以纠正和完善,将司法鉴定人员职业道德纳入规范化轨道,使司法鉴定活动朝法制化、科学化、有序化方向发展。     

Inter‐regime marriage and mobility: The case of mainland China and Taiwan

The recent increasing socioeconomic and political interactions between mainland China and Taiwan have resulted in a significant number of marriages between the two societies. Why do people cross the Strait to look for a marriage partner? What are the socioeconomic and demographic characteristics of such marriages? And what impact do these marriages have on society as well as on the individuals involved? These are the issues we explore in this paper. Analyzing a survey on cross‐Strait marriages conducted by the authors, this paper concludes that inter‐regime marriages between these two societies predominately involve older Taiwanese males and younger mainland females. The general pattern in these marriages represents an exchange between the intrinsic attributes (age, appearance) of the mainland women and the extrinsic attributes (financial status) of the Taiwanese men. In addition, inter‐regime marriages provide a means for mainland women to attain geographic and eventually social mobility.     

在断裂的缝隙里寻觅出口——"新生代"青年群体文化现象思考

本文从"新生代"青年群体文化的角度,探讨了网络里流行的"干物族"、"脑残体"和"90后贱女孩"三种文化现象,认为青年一代在对传统文化反抗和自我追求的同时也陷入了迷茫,进而对"新生代"青年群体如何在社会的压力和缝隙里寻找出路提出了一些思考.     

浅析高校就业与职业类社团的建设

面临日益严峻的就业压力，近年采，各高校涌现出一批与就业、职业相关的学生社团，这类社团由于采取“朋辈教育”、“学生帮助学生就业”的方式，在发挥学生就业的主动性、增强职业规划意识、提高就业竞争力等方面有着不可替代的作用。同时，作为一个新生事物，该类社团在发展中也面临着不少困难，需从外部环境、内部机制、专业指导等方面加强建设。     

从国家的起源看社会主文和谐社会构建的基本要求

国家起源的过程表明,保持社会安定有序是国家起源的逻辑要求。在构建社会主义和谐社会过程中,保持社会安定有序是最基本的逻辑要求,而且必须以这一最基本的逻辑要求为切入点。     

A Systematic Study to Understand the Effects of Particle Size Distribution of Magnetic Fingerprint Powders on Surfaces with Various Porosities

This study intends to design magnetite (Fe₃O₄)‐based magnetic fingerprint powders with different particle size distributions. It also investigates the influence of particle size distribution on the visualization of latent fingermarks with as little background staining as possible on the surfaces with various porosities in a systematic way. Two strategies were used to prepare the magnetic fingerprint formulations for this study: milling of coarse magnetite particles for different durations, and mixing of sieved fine particles with different size ranges with coarse particles. Particle size analyses of the prepared magnetic powders, optical microscopy‐based roughness analysis of the surfaces and SEM measurements of the visualized fingerprints and representative powders were performed. Mag2 of the formulations prepared through milling and Mag5 and Mag6 of the formulations prepared through sieving and mixing were more successful in the development of latent prints than the rest of the solutions.     

利用DNAITS2条形码序列鉴定植物大麻和罂粟

目的分析毒品原植物大麻、罂粟及其混伪品植物r DNA的ITS2序列信息,探索鉴定大麻、罂粟及其混伪品的新方法。方法采用PCR法扩增ITS2序列,双向测序后运用Codon Code Aligner、MEGA5.1软件进行数据处理,计算种内种间K2P距离,构建系统聚类树(NJ树)。结果大麻、罂粟的种内K2P遗传距离为0,大麻、罂粟及其混伪品之间的最小K2P距离为0.187。NJ树表现出明显的单系性。结论利用DNA ITS2条形码序列有可能鉴定出毒品原植物大麻、罂粟。     

印度对华反倾销的现状、原因及特点

近年来印度对华反倾销数量迅速增长,已成为对中国实施反倾销最多的贸易伙伴,并对中国对印出口造成严重的影响。本文在分析印度对华80多个反倾销案例的基础上,总结了印度对华反倾销在数量、金额、涉案行业上所表现出的几个特点,提出了应对印度反倾销的策略和方法。