试论注册会计师的民事诉讼支持业务

在一些重大经济民事案件诉讼中,注册会计师常常作为鉴定人、诉讼辅助人共同参与诉讼活动,对财会专门问题进行会计反映,为诉讼提供有力的证据或其他诉讼支持业务,使委托方更好地诉讼或避免诉讼而维护正当权益.这种现象的出现,标志着注册会计师业务领域迈进了一个新台阶,也反映了我国人民用诉讼解决民事纠纷方式的进步.     

Social Support: A Mediator between Child Maltreatment and Developmental Outcomes

The purpose of the current study was to investigate the relationship between child maltreatment, social support, and developmental outcomes in first-year college students. Participants were 202 undergraduate students (137 female, 65 male) who completed surveys at two time points: once before entering college and once during their first year of college. It was hypothesized that child maltreatment would predict poorer developmental outcomes in adolescence and early adulthood, but that social support would mediate this relationship. Results indicated that child maltreatment related negatively to developmental outcomes and to perceived social support; adolescent and young adult development related positively to perceived social support. In addition, a mediational model in which social support mediates child maltreatment and developmental outcomes was supported.

国外对中小企业的扶持及其启示

二战结束以来,世界各国大都很重视中小企业的发展,并从制度环境、金融财政、社会化服务体系等方面给予了大力支持,使其有了很大的发展,这对我们有很大的启发意义。     

进镇农民的社会支持网探析

对441户进镇农民的问卷调查结果表明,农民进镇前后所建构的是一种同中有异的社会支持网络,并没有从根本上改变以亲缘地缘关系为基础的社会网络纽带,实际上这也相应地减轻了进镇农民的交易成本和心理成本。但有必要从正式组织资源角度扩大进镇农民的社会支持网,以推动农村城镇化的发展。     

城市打工妹的生存体验与社会支持网络研究--以北京市"打工妹之家"会员为个案

作者在文中通过对“打工妹之家”会员的个案描述与分析,叙述了打工妹离开农村来到城市后的经历,以及她们在城市中作为边缘人的生存状况和体验。她们不愿意再回到农村,在城市里逐渐建立起新的社会支持网络。改善打工妹的生存状况,是维护社会公平题中应有之义。     

关于“唯一指定产品”称号的法律思考

“唯一指定产品”称号已频繁出现于各种广告之中 ,其在社会经济生活中的广泛适用 ,对活跃市场经济具有不可或缺的作用。“唯一指定产品”称号在本质上应属于商誉权 ,国家应适时立法对其进行依法保护。     

手印显现物理显影液的研究

物理显影液是渗透性客体上富脂手印的一种有效显现方法.本文就物理显影液显现手印的原理、方法、显现手印类型、显现客体类型、操作注意事项以及影响显现效果的各种因素作了一些探讨.     

找寻与契合——毛泽东加快过渡理论的关节点

本文考察了1952年毛泽东为推进中国过渡到社会主义找寻具体途径。1953年李维汉在调查研究基础上论证了原未了解其功能的国家资本主义,正是改变资本家私有制的＂主要环子＂,该调查报告恰逢其时,为加快过渡的理论提供了合法性解释及实证的支撑。这种找寻与契合,成为毛泽东主持中央政治局会议正式提出党在过渡时期总路线的重要关节点,起了＂催生＂的关键作用。     

The quantification of fingerprint quality using a relative contrast index

Research into fingermark enhancement techniques has traditionally used visual comparisons and qualitative methods to assess their effectiveness based on the quality of the developed fingermark. However, with increasing research into the optimisation of these techniques the need for a quantitative evaluative method has arisen. Parameters for acceptable fingerprint quality are not well defined and generally encompass clear, sharp edges and high levels of contrast between the fingermark ridges and background material. Using these current parameters, a conclusive measurement of fingerprint quality and thus the effectiveness of development techniques cannot be achieved.This study presents a model through which an aspect of fingerprint quality can be objectively and impartially measured based on a relative contrast index, constructed through measuring the reflective intensity of the fingermark ridges against the background material. Using a fibre-optic spectrophotometer attached to a microscope with axial illumination, the intensity counts of the ridge detail and background material were measured and a logarithmic contrast index constructed. The microscope and spectrophotometer parameters were experimentally tested using a standard colour resolution chart with known reflective properties. The protocol was successfully applied to four sample groups: black inked fingerprints on white paper; latent fingermarks on white paper developed separately with ninhydrin and physical developer; and fingermarks in blood deposited on white tiles and enhanced with amido black. The contrast indices obtained quantitatively reflect the level of contrast and provide an indication of fingerprint quality through a numerical representation rather than previous qualitative methods. It has been suggested that the proposed method of fingerprint quantification may be viable for application in the forensic research arena as it allows the definitive measurement of contrast to aid the evaluation of fingermark detection and enhancement techniques.     

警体教官素质与学生训练兴趣初探

警察院校是培养警察的摇篮，警察体育课是警察院校重要课程之一，加强警察院校大学生的自我锻炼意识不仅对学生身体非常重要，而且对今后的执法过程也具有非常重要的意义。本文根据当前警察院校大学生警体素质不高、自我锻炼意识不够强的现状，通过警体教官的基本素质对学生的影响，就如何激发学生对警察体育课的兴趣，培养学生良好的学习动机、增强锻炼意识、充分发挥学生自身的主观能动性、提高警体素质方面谈谈自己的看法。