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.

濒危物种保护压力下的乡村发展困境——陕西朱鹮国家级保护区的例子

陕西朱鹮国家级保护区的调查与分析表明,保护优先原则绝对化与片面化的贯彻,不仅抑制了社区和当地人的发展,而且也降低了以此为基础的保护绩效。当地社区所采用的“参与式发展”模式,存在着体制和立法等与中国广大农村现实不能完全适应的问题。这些困境都有待于关注“本土化”的人类学进行深入研究。     

Institutional determinants of the largest seat share

The degree of predominance of the largest party in a representative assembly affects government formation and survival. The seat share of the largest party, in turn, is constrained by the interaction of assembly size and electoral district magnitude in the following way. When all S seats in an assembly are allocated in districts of magnitude M, a logical quantitative model proposes that the largest fractional share is s₁ = (MS)^−1/8. As a curve, the model is found to fit with R² = 0.509, considering data from the averages of 46 periods in 37 countries, during which the electoral rules were essentially steady. As a worldwide average, the expression s₁(MS)^1/8 = 1 holds within 1%. Deviations from this average express the impact of various country-specific political and socio-cultural factors that can be investigated once the basic institutional constraints are controlled-for. This means that the degree of largest party predominance may be engineered to hover around a desired average by adjusting assembly size, and district magnitude, while keeping country-specific factors in mind.     

法官独立的具体制度

法官独立是司法独立的应有之义.法官独立的具体制度包括法官选任制度、法官保障制度、法官惩戒制度.我国法官独立的具体制度存在诸多缺失和不健全,应在宪法层面改革审判制度的同时进一步建立健全司法审判具体制度,实现现代法治意义上的法官独立.     

户籍制度的历史回溯与改革前瞻

建国后我国的户籍制度经历了建国初期短暂的自由迁移、195 8年开始的严格限制户口自由迁移特别是限制农民向城市迁移以及改革开放后户籍制度的逐步改革主要是小城镇户籍制度改革三个时期。沿用近半个世纪的城乡分割的二元户籍制度逐步形成了我国特有的二元社会结构。户籍制度改革的重点尚局限于小城镇范围 ,这有其认识上的严重误区。户籍制度改革是政治体制改革的重要内容 ,是尊重和保障人权的重要措施。实行全体公民的居住和迁徙自由 ,是我国户籍制度改革的终极目标。     

Parental Socialization and Rational Party Identification

This article constructs a rational choice model of the intergenerational transmission of party identification. At a given time, identification with a party is the estimate of average future benefits from candidates of that party. Experienced voters constantly update this expectation using political events since the last realignment to predict the future in accordance with Bayes Rule. New voters, however, have no experience of their own. In Bayesian terms, they need prior beliefs. It turns out that under certain specified conditions, these young voters should rationally choose to employ parental experience to help orient themselves to politics. The resulting model predicts several well–known features of political socialization, including the strong correlation between parents' and children's partisanship, the greater partisan independence of young voters, and the tendency of partisan alignments to decay.     

政党制度优越性的比较

对不同类型政党制度进行比较 ,能帮助我们更好地认识中国政党制度的优越性。要进行比较就要有正确的比较方法和衡量标准 ,并满足进行比较的基本条件。在进行比较时要用历史唯物主义和辩证唯物主义的方法进行全面的客观的比较 ;在确定衡量标准时 ,最根本的是要从本国国情出发 ;立足本国实际是进行比较的基本条件。     

Getting a `Get' – the Limits of Law's Authority? N. v. N. (Jurisdiction: Pre-Nuptial Agreement) [1999] 2 F.L.R. 745

This note examines the decision of the Family Division of the High Court in N. v. N. (Jurisdiction: Pre-Nuptial Agreement) in which, in the context of Jewish divorce proceedings, the Court found that it had no jurisdiction to order a husband, by specific performance of a marriage agreement, to go through the procedure to obtain a ‘get’ (a hand-written bill of divorcement) allowing his wife to remarry. First, discussion of the case is contextualised broadly within the debate on the (de)merits of employing legal means in order to redress social wrongs. Secondly, adopting a theoretical perspective upon the difficulties involved in using law to achieve social change, the note goes on to examine more specifically why women from minority cultures may choose to go to the law of the dominant culture in order to obtain relief. This revised version was published online in July 2006 with corrections to the Cover Date.     

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。