浅析会计差错更正的账务处理及报表调整

会计差错特别是重大差错若不及时、正确地更正,不仅影响会计信息的可靠性,而且可能误导投资者、债权人和其他信息使用者.因此,必须正确运用会计准则进行差错更正的账务处理和报表调整.     

犯罪统计失真及其对策

犯罪统计失真主要由隐案未报、统计人员业务素质差、犯罪统计主体有意造假以及法律上存在漏洞等多种因素造成。必须相应地采取措施,综合治理,才能有效解决犯罪统计真实性问题。     

The different types of reports produced in digital forensic investigations

The importance of ensuring the results of any digital forensic (DF) examination are effectively communicated cannot be understated. In most cases, this communication will be done via written report, yet despite this there is arguably limited best practice guidance available which is specific for this field in regards to report construction. Poor reporting practices in DF are likely to undermine the reliability of evidence provided across this field, where there is a need for formalised guidance regarding the requirements for effective DF report construction; this should not be a task left solely to each individual practitioner to determine without instruction. For this, the field of DF should look to the wider forensic community and the existing work in this area for support. In line with many other ‘traditional’ forensic science types, a DF practitioner can be commissioned to report in one of three ways - ‘technical’, ‘investigative’ or ‘evaluative’, where each reporting type maintains a specific purpose and interpretative-context, determined by the examination workflow undertaken by a practitioner following client instruction. This work draws upon guidance set out in fundamental forensic science reporting literature in order to describe each reporting type in turn, outlining their scope, content and construction requirements in an attempt to provide support for the DF field.     

四川藏区警务人才状况调查报告

四川藏区自然环境恶劣、警务社会资源稀缺、警务重心相对独特,警务人才建设面临着警力不足、个人能力与警务时空要求不匹配、警务人才队伍稳定性差、警务专才稀缺、警务人才待遇低等问题。应当在回应和吻合藏区警务时空背景前提下,改革藏区警务人才培养模式、调整藏区人民警察招录政策,提升警务人才的核心能力,建立拴心留人机制,以切实推进藏区警务人才建设。     

论对有前科者就业的限制与保护简

对有前科者就业的限制是指对其就业范围的限制,包括实体规定和实现限制的程序规定。实体规定应以工作的性质与有前科者被执行刑罚的性质为标准。程序规定则以颁发行为证明书或犯罪记录证明书的做法较为可取。我国刑法规定的前科报告制度难以体现程序的外在价值和内在价值,并不能实现对有前科者就业的有效限制。对有前科者就业的保护需以前科消灭制度的建立为前提,并辅之以具体的规定与政策。     

The Trafficking in Persons Report: a game of risk

The State Department ranks countries on adherence to minimum standards set forth by the Trafficking Victims Protection Act 2000. The Trafficking in Persons Report (TIP) is updated annually and failure to enact changes to combat trafficking results in higher tier rankings. This paper evaluates the TIP by situating this tool in light of special features of the modern era, such as globalization and risk. Through a survey of the theoretical literature on risk and on trafficking risk factors, we devise six preliminary risk clusters and discuss how the TIP could incorporate governments’ response to trafficking risk factors into the ranking system. Our intentions are to spark debate about how risk factors could be incorporated in the TIP, to provide a preliminary model and to encourage further research in this area.     

促进大学生就业的对策分析

大学生就业难已成为全社会广泛关注的问题。大学生就业难有体制、机制等多方面的原因。解决大学生就业难的对策有：建立引导就业的政策激励机制、形成通过市场配置高教资源的良性竞争机制、形成不断扩展社区服务的就业促进机制、完善高校就业工作考核评价体系、加强大学生职业发展与就业指导等。     

报告与请示文种的历史演变及其现行运用

报告与请示是现行党政机关公文中应用较多的两大主体文种.实际工作中报告与请示误用、混用的情况时有发生.本文以报告与请示文种的发展演变为主线,从渊源到定型,再到现行运用,从纵、横两个方面剖析误用的原因以及两者的差异,以求准确、规范使用报告与请示两个不同的上行文种.     

金尼阁的语言学思想和礼仪之争

1610年后，在华耶稣会会长龙华民在耶稣会内部掀起了著名的“礼仪之争”，它的一个核心问题，即是 Deus 的中文翻译。拉丁文 Deus 有两种译法：意译和音译。龙华民和其他一些传教士支持音译，而金尼阁则支持意译。本文通过对金尼阁的《1610年中国年报》、《1616年给耶稣会总长的报告书》和《西儒耳目资》三份历史文献的分析，从语言学的角度，来探讨金尼阁与“礼仪之争”的关系，特别是他对于 Deus 之翻译问题的看法，以及原因。本文并不赞同将“礼仪之争”简单地归之于欧洲传教士如何理解和对待中国文化的问题，它更是欧洲传教士如何对待欧洲文明与世界其他文明之间关系的问题。     

The Piper Played to Us All: Orchestrating the Cultural Cold War in the USA, Europe, and Latin America

Review of a recent book on the Congress for Cultural Freedom by British author and documentary filmmaker Frances Stono Saunders, Who Paid the Piper? The CIA and the Cultural Cold War (London: Granta, 1999), leads into an examination of the cold war ideological contest in the United States, Europe, and Latin America. Particular attention is given to the Americas and U.S. efforts to manipulate the social sciences as instruments of hemispheric control. Saunder's book is compared and contrasted to other works on the cultural cold war, while extensive references are provided for further reading and research.