关于油田基层班组成本核算的探讨

企业班组是生产经营管理的最小单元,企业生产经营如何搞好,班组成本管理是关键。班级成本核算作为企业实行成本核算的基础,只要不断完善基层班组核算制度,提高全员核算水平,把握住当前班组成本核算所面临的问题,通过建立科学合理的班组核算体系,逐步探索出一条适应企业基层核算的路子。     

涉自贸区行政诉讼被告资格探析

涉自贸区行政诉讼被告资格制度是上海自贸区司法制度中的重要组成部分。涉自贸区行政诉讼被告具有复杂性、多样性和创新性三个特征。传统意义上将行政主体资格与行政诉讼被告相等同的范式在当下受到了越来越多的挑战,同样体现在涉自贸区行政诉讼中。建设上海自贸区本身是在全面深化改革的时代背景下的制度创新,为此必须对涉自贸区行政诉讼被告资格制度进行大胆改革。笔者认为涉自贸区行政诉讼被告资格的认定应当在坚持司法便民、司法效率和救济有效三个原则的前提下,有选择的借鉴国外的先进经验,综合运用行为标准、权力标准以及公务标准等多重标准,在各种具体情形下分别准确认定。     

The Development of Good Practices in Cooperation With the Use of Educational Offer of Academic Centers for Employees of an International Corporation

The paper describes the genesis of the industry＇s needs for training employees whose main purpose is to stimulate ones to be more innovative. Responded to this demand, academic centers helped in the development of training strategies and concepts. The paper brought the closer concepts of training in range and effect that they have brought. An attempt was made to approximations, summary, and evaluation of programs that have been implemented in the framework of academic consortia, among governments founds, academic development, and companies competing in the regional and international telecommunication markets. Analyzed cases of such cooperation, for programs in which several people were involved, as well as beneficiaries of the projects in which were several thousand employees. Efforts made in these programs indicate good practice for those who would like to emulate or improve programs. Experiences that were collected and described in this paper are the ideal start for similar initiatives that may be taken without regard to the scale and location of economic participants.     

有罪判决的证明标准

有罪判决证明标准是我国刑事证据理论研究中争议最大的问题之一。从几种主要的有罪判决证明标准出发,并考察西方两大法系的有罪判决证明标准,应当以借鉴西方两大法系的精华和总结我国有罪判决证明标准的不足为基础,建构我国有罪判决证明标准。我国有罪判决证明标准根据犯罪性质和判决严厉程度可作如下设计:最高标准———“确定无疑”;第二级标准———“最大程度的盖然性”;最低标准———“相当高的盖然性”。     

Rereading the Public: Isolationism and Internationalism Revisited

This is the first installment in what we hope will be a recurring series of Forums in ISP. In each segment we intend to provide an outlet for peer-reviewed dialogue and debate on important topics in the field and to allow our readers to discuss material previously printed in the pages of ISP. Below are two comments on "Challenging U.S. Policymakers' Image of an Isolationist Public" by Steven Kull and Clay Ramsay published in ISP 1:1. Both comments raise a number of important issues pertaining to the relationship of public opinion and foreign policy, and also address more general questions of domestic impact on foreign policy outputs and several significant methodological questions about approaches to polling. The Forum begins first with comments by Richard Clark and Kenneth Dautrich, is followed by comments from Shoon Murray, and concludes with a response from Kull and Ramsay.     

关于强化城市大气环境管理若干问题的思考

我国城市大气环境质量不容乐观,特别是煤烟加汽车尾气复合型污染是当前急待解决的问题。要强化大气环境管理,应建立有效的大气环境管理运行机制,制定大气污染防治目标和对策,积极推进各种管理手段的改革和深化,坚持科研为管理服务,加强科学研究。     

WTO框架之下构建我国技术法规和标准体系的思考

为了消除国际贸易中不合理、不必要的技术性贸易壁垒,TBT与SPS协定应运而生。WTO在鼓励成员方采纳国际标准,或是在科学根据的前提之下制定高于国际标准的同时,WTO/TBT、SPS协议对各国技术法规的制定和实施采取了一系列约束性规定。我国作为世界上最大的发展中国家,完善的技术法规和标准体系对于我国开拓海外市场,促进出口,以及提高国内产品质量,保障消费者利益等都有着十分重要的意义。因此,我国政府相关部门必须结合我国国情,在广泛借鉴并认真研究WTO相关规则的基础上,构建我国的技术法规和标准体系。     

公民道德建设引入约束机制的理性思考

当前公民道德建设中 ,亟需建立一套完善的与道德教化相匹配的 ,如行政的、经济的、法律的等一系列行之有效的约束机制 ,通过约束机制的引导和支撑 ,以保证公民道德建设取得实效     

WTO框架下我国会计准则国际化的趋向与对策

我国在推动会计准则与国际惯例接轨方面已取得一定的成果。但是 ,从国际会计准则的动向与发展趋势看 ,我国目前的会计准则与国际流行的惯例之间仍存在差异与差距。对我国会计准则国际化问题 ,我们一方面应在吸收借鉴先进的会计理论方法的同时 ,建立起自己的特色。另一方面应在照顾国情需要的前提下 ,尽量与全球化会计准则或国际惯例保持协调     

Legal issues in oral fluid testing

The use of oral fluid for drugs of abuse testing has received increased attention with the availability of accurate methods for the collection and analysis of drugs in oral fluid specimens. Already used in the transportation and insurance industries, there is increasing interest in oral fluid drug testing in the workplace, schools, roadside driving under the influence of drugs, and criminal justice. Given that sanctions may accrue from positive test results, legal challenges are to be expected. However, with its established scientific base, demonstrated accuracy and reliability of collection and test methods, and current positive regulatory developments, it seems clear that the use of oral fluid as a specimen for drugs of abuse testing will be able to withstand judicial scrutiny.