当前司法会计理论研究存在的突出问题及其对策

由于我国司法会计理论研究起步始于检察机关,也比较集中于检察机关,具有比较注重查账实务总结,理论层次界线不太明显和易与相邻理论混淆等一些特点,比较容易出现以表象代替本质、以个别代替总体、抽象常与具体矛盾和盲目扩张排斥友邻等一些欠妥之处,因而在方法上应当遵循宜清不宜糊、宜小不宜大、宜细不宜粗、宜简不宜繁、宜缓不宜急、宜宽不宜窄和宜实不宜虚等主要原则。     

警察防卫控制训练理念新探

警察防卫控制训练长期以来主要是通过“教师讲解示范一学生模仿练习”的形式进行教学训练,注重整齐划一、严格的组织纪律,学生的个性发展被压抑,忽视了学生的学习方法的培养及学生生理、心理和认知水平的发展。在警察防卫控制训练中引入元认知理论、快乐体育理论、终身体育理论,来指导学生的训练,让学生懂得学,也懂得为什么要这样学,在辛苦的警察防卫控制训练中找到快乐,从而为树立终身进行防卫控制训练打下基础,提高公安队伍的战斗力。     

刑事证人出庭作证的误区及其出路

目前,在刑事诉讼中,证人出庭作证情况不容乐观,证人出庭作证的比例非常小,这种现象显然不利于法庭审理。为了解决证人出庭率偏低的问题,理论界和实务界一直有人提出应当提高证人出庭率。这种做法在一定程度上有其合理性。但是一味地提高证人出庭率反而是一种理论上的误区。由于证人证言未必可靠,中国多年来司法传统,质证效果难以保证等原因,片面强调证人出庭率对于查明案件事实,对公正审理刑事案件未必能够起到促进作用。关于证人出庭作证的立法也存在误区,证人资格规定过宽,证人作证义务豁免,书面证言与口头证言之间存在矛盾等原因也导致了我国目前证人出庭作证情况的乱象。走出这些误区需要从完善证据立法等多个方面入手。     

社会发展理论的实践之维：理论与实践关系的再思考

理论与实践相结合是马克思主义哲学的基本原理之一。传统教科书对二者关系的理解和阐释往往局限于认识论领域,且对之的理解有简单化的倾向。这种现状不利于形成用以指导社会实践的创新型理论。应对理论与实践的关系进行系统地划分与考察,区分二者关系的滞后、同步和超前状态。唯有如此,才能辨证地把理论和实践统一起来,才能进而得出具有先导功能的用以指导中国特色社会主义实践的超前性理论,而后者所具有的创新特征正是社会发展理论在实践之维下所必需的。     

“以人为本”是中国共产党对社会主义理论的重大贡献

在苏东剧变20周年、中国共产党成立90周年之际,从国际共产主义运动发展的历史考察中国特色社会主义,研究中国共产党的理论创新,具有重要意义。本文认为,中国特色社会主义之所以成功,一个很重要的原因是中国共产党改变了传统社会主义的发展理念,从以国为本、以制度为本,转向了以人为本,真正从满足民众利益出发制定国家的方针政策,克服了苏联发展模式的弊端,走出了一条社会主义建设新路。＂以人为本＂是中国共产党对社会主义理论与实践的重大贡献,但在实践中还存在不足,而真正加以落实是解决许多问题的关键所在。     

Export processing zones and corporate environmental performance in emerging economies: The case of the oil,gas, and chemical sectors of Trinidad and Tobago

Export processing zones (EPZs) are increasingly being established to promote economic growth in developing countries. However, they remain controversial and are often criticized for being associated with a “race to the bottom” characterized by the easing of labor and environmental standards. This paper investigates whether the decision to locate facilities inside these zones is associated with higher corporate environmental performance. Findings indicate that facilities operating in Trinidad and Tobago’s EPZs are more likely to show higher corporate environmental performance than those outside. Additionally, firms in state-managed zones appear to show higher corporate environmental performance than those located in privately managed zones. Enhanced institutional pressures from regulators, local communities, and fellow tenant firms may explain these differences. These results suggest that environmental policy makers and environmentalists can take advantage of already established EPZs to promote enclave enhanced institutional pressures associated with superior corporate environmental performance.

Teaching Obama: history,critical race theory and social work education

ABSTRACT

Barack Obama's first autobiography, Dreams from My Father (1995), explores themes of race and identity up to the late 1980s in the life of the first African American president. The book emphasizes Obama's personal struggle as the son of an interracial couple, and the social and environmental context that shaped his growth and transformation. Using the tools of critical race theory, Freeman illustrates how Obama's autobiography can be used in the classroom to explore an individual's developing racial consciousness in the 1970s and 1980s, and as a prism through which students can understand what it means to live in the post-civil-rights-movement era. Obama's life history illuminates how the ideas and meanings of racial progress in the United States are contested and struggled over on a daily basis at both the micro and macro level.     

Tensions in Belgium

ABSTRACT

Musolff's study applies methods of cognitive metaphor analysis to Hitler's antisemitic imagery in Mein Kampf, especially to the conceptualization of the German nation as a (human) body that had to be cured from a deadly disease caused by Jewish parasites. The relevant expressions from the conceptual domains of biological and medical categories form a partly narrative, partly inferential-argumentative source ‘scenario’, which centred on a notion of blood poisoning that was understood in three ways: a) as a supposedly real act of blood defilement, i.e. rape; b) as a part of the source scenario of illness-cure; and c) as an allegorical element of an apocalyptic narrative of a devilish conspiracy against the ‘grand design of the creator’. The conceptual differences of source and target levels were thus short-circuited to form a belief-system that was no longer open to criticism. The results cast new light on central topics of Holocaust research, such as the debates between more ‘intentionalist’ and more ‘functionalist’ explanations of the origins of the Holocaust, and the question of how the Nazi metaphor system helped gradually to ‘initiate’ wider parts of the German populace into the implications of the illness-cure scenario as a blueprint for genocide. The Nazi antisemitic metaphor system thus provides a unique example of the cognitive forces that can be unleashed in the service of racist stigmatization and dehumanization.     

十六大以来中央领导集体党建理论的新发展

十六大以来,以胡锦涛为总书记的党中央坚持以马列主义、毛泽东思想、邓小平理论和"三个代表"重要思想为指导,在党的建设问题上进行新的探索,及时总结党建新经验,取得了一系列重大的理论成果。     

关于新形势下党的理论工作的探索与思考

党的理论工作是党的建设的首要任务,关系到我党的生死存亡和国家事业的兴衰;随着社会经济的发展尤其是经济全球化的加速,价值观的全球化和多元性、社会主义事业跨入新阶段和党的队伍的新变化等因素使党的理论工作面临新挑战。因此,加强党的理论建设,为党的理论工作建设提供新方法、新视角,开拓新思路、新渠道,是当前党建工作的一项重要内容。