国有企业会计信息故意失真的危害及其防范

国有企业会计信息故意失真对国家、对投资者、对企业本身乃至对整个社会都造成直接的危害。会计信息故意失真产生的原因在于所有者缺位造成的监管失控、政治和经济利益的驱动以及会计法规制度不健全。要整治国有企业会计信息故意失真问题,必须完善产权制度;真正实现政企分开,改革上市国有企业股权结构;完善政府部门会计监督体系,健全以注册会计师为主体的社会监督体系;加强会计法规建设;改革人事任用制度。     

中国法院体制行政化的历史轨迹

现行法院体制的设置与运行中的行政化现象是阻碍司法改革深入的关键因素。本文从三个角度对我国法院体制的行政化现象进行了分析 ,认为现行司法体制的结构、运行中的某些特征早已被历史中形成的“路径”所决定。理性地分析我国传统法院体制沿革的路径特征以及这一特征与现行司法运行的关系是当下司法改革的前提     

Quantification of Perspective‐Induced Shape Change of Clavicles at Radiography and 3D Scanning to Assist Human Identification

Change in perspective between antemortem and postmortem imaging sessions (radiograph to radiograph and surface scan to radiograph) may cause different 2D renderings of the same osseous element complicating comparisons for identification. In this study, clavicle shape changes due to radiographic positioning and 3D laser scanning were examined in 20 right‐side specimens, as pertinent to chest radiograph comparisons. Results indicate substantial changes in clavicle form with short source‐to‐image receptor distance, elevation of the element from the image receptor, and movement of the element away from the center beam (10% mean square for shape). Although quantitative shape differences were small when the clavicle was in close opposition to the image receptor (3% mean square), important qualitative differences remained with large distances from the center beam (e.g., conoid tubercle presence/absence). The significance of these results for image superimposition and computer‐automated‐shape‐based searches of radiographic libraries to find matching candidates is discussed.     

Distortion in Fingerprints: A Statistical Investigation using Shape Measurement Tools

Friction ridge impression appearance can be affected due to the type of surface touched and pressure exerted during deposition. Understanding the magnitude of alterations, regions affected, and systematic/detectable changes occurring would provide useful information. Geometric morphometric techniques were used to statistically characterize these changes. One hundred and fourteen prints were obtained from a single volunteer and impressed with heavy, normal, and light pressure on computer paper, soft gloss paper, 10‐print card stock, and retabs. Six hundred prints from 10 volunteers were rolled with heavy, normal, and light pressure on soft gloss paper and 10‐print card stock. Results indicate that while different substrates/pressure levels produced small systematic changes in fingerprints, the changes were small in magnitude: roughly the width of one ridge. There were no detectable changes in the degree of random variability of prints associated with either pressure or substrate. In conclusion, the prints transferred reliably regardless of pressure or substrate     

Estimating the Skull‐to‐Camera Distance from Facial Photographs for Craniofacial Superimposition

The overlay of a skull and a face image for identification purposes requires similar subject‐to‐camera distances (SCD) to be used at both photographic sessions so that differences in perspective do not compromise the anatomical comparisons. As the facial photograph is the reference standard, it is crucial to determine its SCD first and apply this value to photography of the skull. So far, such a method for estimating the SCD has been elusive (some say impossible), compromising the technical validity of the superimposition procedure. This paper tests the feasibility of using the palpebral fissure length and a well‐established photographic algorithm to accurately estimate the SCD from the facial photograph. Recordings at known SCD across a 1–10 m range (repeated under two test conditions) demonstrate that the newly formulated method works: a mean SCD estimation error of 7% that translates into <1% perspective distortion error between estimated and actual conditions.     

对企业会计信息失真的解读与应对

随着市场经济的不断发展,作为政府制定宏观经济决策的重要依据的会计信息,发挥着越来越重要的作用。失真的会计信息具有很大的社会危害性,会影响企业内部经营管理、削弱政府宏观调控的效力、破坏投资环境、并且损害投资者和债权人的利益。通过对企业会计信息失真的深入解读,以及相应的对策研究,满足企业对内部管理的需要,可充分发挥企业会计信息在宏观决策中的作用。     

Agricultural policy in Russia and WTO accession

This article analyzes the implications of World Trade Organization (WTO) accession for Russian agricultural policy. Using Organisation for Economic Co-operation and Development (OECD) data on producer support from 2010, we identify two major characteristics of Russian agricultural and trade policy (a) reliance on sizeable differences between world and domestic prices to generate two-thirds of agricultural producer support and (b) highly distortionary budget support. We then consider whether the disciplines introduced by WTO accession will constrain or even roll back these distortionary policies, thereby substantially changing the nature of agricultural policies in Russia. Using data from OECD-FAO (Food and Agriculture Organization of the United Nations) and Russian Ministry of Agriculture projections, we conclude that the structure of OECD-type producer support in 2020 will be very similar to its current state. Market price support will continue to dominate the Producer Support Estimate, and the projected Current Total Aggregate Measure of Support (AMS) will approach the WTO Bound Total AMS (the ceiling on production-distorting support) only in 2018. For the reasons above, we conclude that although WTO accession provides opportunities for important changes in Russian sanitary, phytosanitary, food safety, trade, and tariff policies, membership is not a guarantee of systemic change. In fact, a serious look at Russian WTO commitments makes a minimum-change scenario quite possible and even likely.     

侦查辨认失真：错案形成的心理学因素分析

侦查辨认是常用的侦查措施之一,侦查辨认的可信度和有效度可以直接影响办案的结果,错误的侦查辨认结论可以导致错案的发生。本文通过重点探讨辨认人对案发生过程中客观刺激物各元素的原感知以及对辨认对象各元素的感知比较的误差,分析导致侦查辨认失真的心理学因素,最后提出防止侦查辨认失真的有效策略。     

环境激素及其对内分泌系统的干扰

近年来,由被排到环境中的化学物质而引起的野生生物的两性化(主要是雌性化),生殖器的异常,成长中的胚胎的异常,性行为的异常以及繁殖数量的减少等的报告不断增加.因这些现象与化学物质所具有的似激素及抗激素--统称"环境激素"的作用有关,有必要从干扰内分泌作用的新观点出发,对化学物质引起的环境污染采取相应措施.     

关于防止干部考察失真失实的调查与思考

在干部考察工作中 ,存在着对考察对象失真失实的问题。干部考察失真失实的主要原因 :领导用人的指导思想不正确 ,考察人员的素质不高 ,缺少衡量干部标准的科学方法和量化尺度及考察范围与谈话对象设置不科学等。为了防止考察失真失实 ,“一把手”必须是党性强、公道正派、知人善任的领导者 ,考察时应动静结合 ,扩大考察范围 ,建立健全干部考察责任追究制度并建立一支专业化的考察队伍。