传统发展理念的内在矛盾

传统发展理念由于其包含一系列内在矛盾而使自身陷入困境并导致了发展危机。这主要表现在:发展至上主义的迷醉及其对生存家园的遗忘;技术乐观主义的虚妄及其对有限理性的消失;人类中心主义的偏执及其对天人关系的僭越;消费享乐主义的滥觞及其对生态伦理的缺席。在揭示传统发展理念深层矛盾困境的同时,昭示当代人应自觉走出其设定的内部陷阱,从而为建构通向未来科学的发展观扫清理念上的障碍。     

论内部会计控制

随着经济规模的扩大和经营业务的多元化,外部审计机构对企业经济活动的独立审计越来越困难。尤其是抽样审计面对庞大而又繁杂的业务量,问题越来越多。为了最大限度地确保企业会计信息的真实,借助企业本身的力量延伸审计职能,不失为一条有效的途径。强化内部会计控制,并随经济环境的变化不断发展其内涵与外延,无论从数量、还是质量来说,是审计等外部监管部门确保会计信息真实、有效,加强基础力量的坚实基础。     

Deliberation,Democratic Decision-Making and Internal Political Efficacy

Empirical research into the possible positive consequences of deliberation increasingly reveals that there is a complex relationship between deliberation and its effects on citizens. In this experimental study I examine the relationship between internal political efficacy and one type of deliberation: deliberative decision-making. I also test whether different structures of decision-making mediate between deliberation and internal political efficacy. The data suggest that deliberative decision-making had no direct effect on a global measure of internal political efficacy. Participants in face-to-face deliberative decision-making, though, had higher scores on a situation-specific measure of internal political efficacy than participants who only voted. The structures of decision-making had no effect on either measure of internal political efficacy. These results support claims that deliberation will not necessarily lead to direct, positive effects on citizens internal political efficacy, but they also highlight the likelihood that face-to-face deliberation can lead citizens to feel more competent in their deliberative abilities.     

澳大利亚绩效审计发展新趋势

本文以澳大利亚审计署网站最新资料为研究样本,利用文本分析法对绩效审计相关信息进行理论识别与系统分析,揭示澳大利亚绩效审计在广度和深度方面的突破趋势:在审计内容、审计过程、审计脉络、审计范畴和审计内涵等方面,集中展现绩效审计的系统功能;通过加强绩效审计主体的制约力量、保证扩大绩效审计对象范围落实到位、增强绩效审计的资金和技术支撑等举措,不断加强绩效审计的组织建设;在持续完善绩效审计的过程控制体系方面,不断完善绩效审计的基本法律法规、持续推进绩效审计过程的标准化管理和重视绩效审计的质量认证机制等特征最为突出。文章最后就澳大利亚绩效审计发展趋势对我国绩效审计发展的启示与借鉴进行了阐释。     

不是所有涉案查账都是司法会计鉴定

之所以说不是所有涉案查账都是司法会计鉴定,是由于两者具有对象与方法不同等实质性差异。然而,说两者不同,并非是对涉案查账的排斥,也并非说司法会计鉴定就不需要查账了。它们各有所长,也各有用武之地。     

融贯论、道德实在与法律——一个基于内在实在主义的整合

不同的真理理论导致不同的法律方法论。符合论实在主义的哲学会导致哲学的和自然主义的法律发现,而融贯论则是规范分析和法律解释的基础。不少哲学家认为没有脱离融贯论的符合论(如普特南)。但同时,从真理的客观性维度讲,融贯论只能保障认知的客观性,而不能获得形而上的客观性。融贯论的结果必然是相对主义。因此,法律哲学的认识论选择必然是折中的,这个折中的认识论可以由普特南的内在实在主义来承担,而内在实在主义将最终引向包容的法律实证主义。     

US mainland,EU archipelago? Convergence and divergence on transnational organized crime

The fight against organized crime has become a top security priority for the European Union (EU). While a new policy area is emerging, it is difficult to understand who is in lead and how the process develops. This article delves into the post-Lisbon EU security model, exploring how Washington and Brussels collaborate in combating organized crime in a context of changing definitions, actors and policies. It argues that US definitions, operational models and policies influence EU institutional thinking and policies, shifting the emphasis from prevention and rule of law to execution and intelligence. The dynamics of policy convergence and divergence on criminal matters in the transatlantic community reflect tectonic shifts in the deepest levels of thinking security in the West, affecting the moulding of a European security identity.     

多民族地区中民族纠纷的调解——以临夏州回族、东乡族为例

对于临夏州境内的回族、东乡族、保安族和撒拉族而言,其身份认同存在双重性即民族认同和教派认同。临夏州民族关系的稳定除了得益于政府部门的合理调解之外,民族内部的调解也发挥着重要作用。     

Internal Validation of Human Mitochondrial DNA Quantification Using Real‐Time PCR

The quantity of mitochondrial DNA (mtDNA) template added for amplification and subsequent dye terminator reactions is critical for obtaining quality sequence data. Validation of a human mtDNA real‐time quantitative PCR (qPCR) assay demonstrated its high degree of reproducibility and precision as well as an extremely sensitive threshold of detection (0.0001 pg/μL or approximately six human mtDNA copies/μL). A study of 35 nonprobative bone and teeth evidence samples revealed that 20 pg of mtDNA template is recommended for successful HV1 and HV2 sequence analysis; however, as little as 0.013 pg can generate a full mtDNA profile when using enhanced amplification reactions. The assay can also detect PCR inhibition and is useful for identifying samples that may benefit from re‐purification. Overall, the assay is an excellent method to quantify mtDNA and is useful for determining the best analytical approach for successful sequencing.     

检察机关内设机构设置改革问题研究

检察机关内设机构,近十多年来一直是检察改革的研究热点。研究内设机构改革,应从归纳设置现状,分析其存在的问题入手,评析当下各种改革方案之优劣,通过探讨检察职权在检察机关内部的二次分解,研究设置应当遵循的六个原则。借鉴域外法治经验,按照内设机构设置三分模式改革,对于领导决策机构,重点是完善检察委员会的决策机制;对于综合管理机构,建议参考国家行政机关大部制改革模式,大幅压缩机构数量;对于业务办理机构,根据检察权分解,科学界定部门权限,按照诉讼规律适度整合职能,精简机构。