试论网络会计的发展

网络会计是传统会计与网络相结合的产物,它使企业或使用者能够更加准确地了解会计以及其他与企业有关的信息,也能够使企业运用网络工具分析企业的现状及其财务指标等。目前,我国网络会计的发展还处于起步阶段,很多环节和细节方面的运作及处理有待完善,必须构建涵盖技术、管理、法律及人才等措施的保障体系,从而增加网络会计的可实施和可发展性。     

UNPACKING THE RELATIONSHIP BETWEEN ADOLESCENT EMPLOYMENT AND ANTISOCIAL BEHAVIOR: A MATCHED SAMPLES COMPARISON*

A large body of research has consistently found that intensive employment during the school year is associated with heightened antisocial behavior. These findings have been influential in prompting policy recommendations to establish stricter limits on the number of hours that students can work during the school year. We reexamine the linkage between first‐time work at age 16 during the school year and problem behaviors. Our analysis uses group‐based trajectory modeling to stratify youths based on their developmental history of crime and substance abuse. This stratification serves to control for preexisting differences between workers and nonworkers and permits us to examine whether the effect of work on problem behaviors depends on the developmental history of those behaviors. Contrary to most prior research we find no overall effect of working on either criminal behavior or substance abuse. However, we do find some indication that work may have a salutary effect on these behaviors for some individuals who had followed trajectories of heightened criminal activity or substance abuse prior to their working for the first time.     

东盟国家外资投资的发展特点与趋势

本文选择了泰国、马来西亚、印度尼西亚、菲律宾等四个东盟国家,分析它们在进口替代工业化、面向出口工业化、面向出口工业化与第二代进口替代工业化并行发展、金融危机后的两次经济衰退与两次复苏等阶段外资发展特点的变化,并分析导致这些变化的国内与国际经济背景。     

INDIVIDUAL STABILITY OF ANTISOCIAL BEHAVIOR FROM CHILDHOOD TO ADULTHOOD: TESTING THE STABILITY POSTULATE OF MOFFITT'S DEVELOPMENTAL THEORY*

This paper presents a test of Moffitt's (1993) prediction on the stability of longitudinal antisocial behavior, using data from the South‐Holland Study. Aggressive (overt) and non‐aggressive antisocial (covert) behaviors were measured when subjects were 6–11 years old, and at follow‐ups when they were 12–17 years old and 20–25 years old. In accordance with the postulate, we did find a higher level of stability of overt behavior from childhood to adulthood, compared with childhood to adolescence, especially in combination with early manifestations of status violations and/or covert behavior in childhood. Results related to the stability of covert behavior were not in accordance with the prediction, but did support the recently proposed adjustment to the starting age of the adult phase.     

坚持中国特色社会主义发展道路的世界意义

中国特色社会主义发展道路是中国共产党领导人民经过30多年改革开放的实践找到的既切合国情又能实现和平发展的正确发展道路,不仅中国自身因这条道路指引而在改革开放中取得了巨大的成就,并且在当代中国,只有坚定不移地坚持下去,才能实现前进道路上的每一个目标。同时,中国特色社会主义发展道路的成功发展对整个世界社会的发展——对丰富商品经济形态阶段的社会发展模式、丰富社会主义发展的道路模式、正向引导世界社会发展的前进方向也具有极其重要的理论和现实鉴戒意义。     

发展型联盟与印度持续的经济改革

印度政府自20世纪80年代中后期到90年代初持续的经济改革,是由于支持改革的政治家、官僚机构与智囊团、商业集团之间形成了一种发展型联盟。这一联盟是在民主政治的竞争中形成并发挥作用。印度进行的经济改革经验在很大程度上证明了,民主国家可以在不改变其体制的情况下进行经济变革的可能性,并在一定程度上否定了经济自由化的改革必然需要一个强权政府的观念。     

Developmental validation of the SPERM HY-LITER™ kit for the identification of human spermatozoa in forensic samples

Abstract: With sexual assault evidence, the visualization of spermatozoa confirms that ejaculation has occurred. However, microscopic examination of spermatozoa is a laborious process and can sometimes result in sperm cells being overlooked. Here, we present the developmental validation of the SPERM HY‐LITER? kit, which contains a human sperm–specific mouse monoclonal antibody coupled to a fluorescent Alexa 488 dye. The kit was tested using samples of human semen, saliva, blood, and urine, various animal semen extracts, sexual lubricants, and a commercially available spermicidal film. Postcoital vaginal swabs, degraded semen samples, and samples prepared with sample fixation techniques that deviated from the kit‐provided protocol were also tested. In each case, the SPERM HY‐LITER? kit was demonstrated to bind only to human sperm cell heads. Limitations to this fluorescent staining procedure include nonspecific staining and increased background fluorescence with extreme heat fixation in some samples.     

Dynamic risk and violence in individuals with an intellectual disability: tool development and initial validation

Without a violence risk assessment designed for people with an intellectual disability (ID), assessors are reliant upon tools developed for mainstream offenders or develop their own tools. This study describes the early stages of development of the Current Risk of Violence (CuRV), an informant-reported measure of dynamic risk for aggression in adults with an ID. The pool of items was generated from a multitude of sources. Predictive accuracy for aggression was tested prospectively among 64 adults with an ID and history of aggression. The 34-item CuRV was found to be a brief, uncomplicated risk assessment. Initial findings revealed good predictive validity over a five-month period: area under the curve (AUC) range from .72, 95% CI [.59, .85] to .77, 95% CI [.66, .89]. These preliminary findings suggest that the CuRV may assist staff to perform assessments of risk in busy clinical settings. Future research effort is needed to fully explore the psychometric properties of the CuRV.     

The Rise and Fall of Capital: Corporate Malaysia in Historical Perspective

This article argues that better informed insights into the benefits and repercussions of the form of development of East Asian economies could be obtained when the theoretical perspectives from two different bodies of literature are employed collectively. If the concepts from the discipline of political economy – specifically the body of literature dealing with the developmental state now commonly deployed in analyses of East Asian economies – are used in combination with concepts from the literature on business history based on the work of Alfred Chandler, the reasons for the rise and fall of major enterprises in East Asia can be better understood. A case study of enterprise and economic development in Malaysia is presented to substantiate this argument.     

Rethinking Colonialism and the Origins of the Developmental State in East Asia

Previous studies on economic development in East Asia focus exclusively on the recent period (since the 1960s) and posit that East Asian “miracles” were largely a result of the state's exceptional capacity to implement consistent industrial policy. Yet, they neglect the question of the origins of the developmental state. To confront this neglect, this article makes a macro-historical comparison between Northeast and Southeast Asia, highlighting colonialism, the role of income inequality, and subsequent socio-economic transformations. It is argued that a crucial historical phase for new economic trajectory was the decolonisation period when East Asian countries had an opportunity to break away from negative colonial legacies. This article sheds new light on the ways in which colonialism shapes long-term economic development in East Asia.