简析会计文化建设的意义和路径

我们创造着文化，同时文化又塑造着我们。会计文化作为人类文化的一个分支，对它的研究是会计人员的责任，它与许多行业密切相关，相互促进。探讨会计文化既可以提高我们对会计文化的认识、寻找会计文化的建设途径，也可以为会计文化的发展注入新的生机和活力。与此同时，研究会计文化又可以为繁荣中国特色社会主义文化添砖加瓦，推动中国特色社会主义文化的大发展、大繁荣。     

优化第三部门与政府关系 促进第三部门发展——以“资源依赖”理论为视角

＂资源依赖＂理论是考察第三部门与政府资源互依关系的有效理论工具。运用这一理论分析我国第三部门与政府的关系可以发现,我国政府对第三部门的态度仍然是＂防范控制＂优先于＂扶持发展＂,而后者的应对策略则是＂自我节制＂、＂非制度化生存＂与＂自我异化＂,这在很大程度上影响了第三部门的发展,因此,急需优化两者之间的关系。优化的途径主要包括：转变对第三部门发展的观念、加强第三部门与政府的合作、优化第三部门的制度环境等。     

新时期统一战线功能探析

新的历史时期，我国经济体制逐渐转型、社会结构深刻调整、利益格局不断变动，统一战线的任务、性质、对象和范围都发生了变化。为继续发挥统一战线在社会主义建设事业中的重要“法宝”作用，统一战线的功能也需不断调整、与之契合。面对新形势，统一战线要立足当代功能，转变工作理念、明确工作重点、改进工作方法，为“五位一体”的中国特色社会主义事业做出新的贡献。     

低碳经济视阈下中国的可持续发展战略

该文指出,低碳经济理念的兴起缘于人们对能源安全和气候安全的重视,其实质是能源高效利用,核心是能源技术和减排技术创新、产业结构和制度创新以及人类生存发展观念的根本性转变,最终目标是保证人类社会具有长期持续的发展能力。面对低碳经济时代,中国的可持续发展战略在路径选择上要体现出新的内涵。     

The dynamic properties of individual-level party identification in the United States

Central to traditionalist and revisionist perspectives of individual-level party identification is a debate about the stability of party identification. We revisit the debate about the dynamic properties and processes underlying party identification. We present a conceptual framework that defines heterogeneity and state dependence as endpoints of a continuum underlying partisan stability, which is important in understanding an individual’s capacity for updating partisanship. Using panel data from the 1992-1996 National Election Study, we estimate dynamic, random effects multinomial logit models of party identification that distinguish between heterogeneity and “true state dependence.” In accord with traditionalist perspectives, our evidence suggests that in general, minimal state dependence underlies party identification; party identification is strongly stationary. However, we find that age enhances the magnitude of state dependence, which provides some support for revisionist theories. Overall, our work showcases how explaining individual-level dynamics expands our knowledge of partisan stability.     

西部民族贫困地区反贫困路径选择辨析——基于空间贫困理论视角

西部民族贫困地区面临的反贫困问题是一个复杂的系统工程,它涉及到政治、经济、民族、宗教、历史、文化等方方面面。基于空间贫困理论视角,探讨西部民族贫困地区反贫困进程中各种反贫困路径选择所存在的问题,并借鉴国内外一些成功经验提出初步建议,以期能为西部民族贫困地区的反贫困路径选择提供一种符合实际的参考。     

From Armed Neutrality to External Dependence: Swiss Security in the 21st Century

Abstract: Historically, Swiss identity was founded on beliefs in federalism, direct democracy and armed neutrality. Given continued popular support for autonomous self‐defense in an era of transnational threats, it is worth examining whether a small economically interdependent state, such as Switzerland, is single‐handedly capable of providing for its own security. To preview our conclusions, every facet of Switzerland’s security, whether against military threats, terrorism or natural disasters, today benefits from substantial international inputs. At base, Switzerland’s increasing security dependence has been driven by the following dynamics: 1) the general development of institutionalized international cooperation; 2) the evolving nature of the threats Switzerland faces; and 3) political efforts to “securitize” issues not hitherto considered as security problems. Because Swiss security dependence owes more to broad structural factors than deliberate choices, policymakers would be better off embracing this reality by proactively using international organizations to address transnational challenges.     

What Distinguishes Single from Recurrent Sexual Victims? The Role of Lifestyle‐Routine Activities and First‐Incident Characteristics

An unsettling reality is that a substantial proportion of women who have been sexually victimized are recurrent victims who experience more than one sexual victimization while young adults. What is not well understood is why some women experience a single sexual victimization whereas others experience recurrent sexual victimizations. Using a sample of 4,399 college women from the National College Women Sexual Victimization study, we examine lifestyle‐routine activities and first‐incident characteristics that could place women at risk of being recurrent sexual victims during an academic year. Our results show that none of the lifestyle‐routine activities variables differentiated single and recurrent victims; the factors that predicted being a single victim are similarly predictive of being a recurrent victim. However, women who used self‐protective action during the first incident reduced their likelihood of being a recurrent victim. Implications for the development of sexual victimization risk‐reduction and prevention programs are also discussed.     

Alcohol dependence and criminal behavior: preliminary results of an association study of environmental and genetic factors in an italian male population

The aim of this study is to propose an innovative approach evaluating the connection between alcohol use disorders and criminal behavior. The research, structured as a case–control study, was based on the analysis of environmental (social variables) and genetic factors (single nucleotide polymorphisms of glutamic acid decarboxylase) in a population (N = 173) of Italian alcohol‐dependent men. Group 1 (N = 47, convicted subjects) was compared with Group 2 (N = 126, no previous criminal conduct). Grade repetition, work problems, and drug problems were statistically associated with criminal behavior. Having daily family meals together and having children were inversely related to convictions. The genotype distribution of the two groups was similar. The association between environmental factors and antisocial behavior confirms previous findings in the literature. The lack of genetic association does not exclude the role of the gamma‐aminobutyric acid (GABA) system in determining antisocial behavior; further studies with larger samples are needed, together with investigation of other components of the GABA pathway.     

曲马多依赖大鼠动物模型建立的实验研究

目的建立曲马多依赖大鼠动物模型。方法 30只大鼠平均分为3组,观察以60mg/kg曲马多灌胃给药与停药戒断过程中大鼠的身体依赖和精神依赖表现。结果曲马多依赖组大鼠在给药后15min内,对声音及触摸刺激反应性增高,奔跑、跳跃、竖尾等现象为3.9±0.4次/只,明显高于对照组的0.5±0.1次/只(P<0.05);条件性位置偏爱实验中,曲马多依赖组大鼠明显偏爱给药的白箱(P<0.05)。而戒断组在停止给药后出现烦躁不安、高度激惹、尖叫等行为4.9±0.7次/只,高于依赖组的0.6±0.2次/只(P<0.05);依赖组与戒断组大鼠体重明显下降(P<0.05)。结论以60mg/kg灌胃给药112d,大鼠对曲马多产生依赖,曲马多依赖大鼠动物模型建立成功。