Object-oriented Bayesian networks for paternity cases with allelic dependencies

This study extends the current use of Bayesian networks by incorporating the effects of allelic dependencies in paternity calculations. The use of object-oriented networks greatly simplify the process of building and interpreting forensic identification models, allowing researchers to solve new, more complex problems. We explore two paternity examples: the most common scenario where DNA evidence is available from the alleged father, the mother and the child; a more complex case where DNA is not available from the alleged father, but is available from the alleged father’s brother. Object-oriented networks are built, using HUGIN, for each example which incorporate the effects of allelic dependence caused by evolutionary relatedness.     

反腐倡廉制度重在有效管用

制定完善的制度,对反腐倡廉具有十分重要的意义。抓好制度的落实,增强制度的有效性,更应摆上重要的工作日程。当前的反腐倡廉制度存在数量与质量失衡、创新与配套脱节、实体与执行落差、设计与效果偏离等问题,因此制度建设应做到科学严谨、保持相对稳定、注重求真务实、优化执行环境。只有与时俱进体现针对性,研究规律把握前瞻性,通盘谋划讲求系统性,狠抓执行突出时效性,提升层次发挥权威性,才能使反腐倡廉制度真正做到有效管用。     

民事诉讼中司法会计鉴定意见及其质证

司法会计鉴定意见虽然是一种法定的证据形式，但不具有天然的“权威性”，在民事诉讼中需要在法庭上经过质证才能确定其证明能力和证明力。从民事诉讼角度，论述司法会计鉴定意见及其质证问题，分析司法会计鉴定意见质证的现状及存在的问题，并提出完善司法会计鉴定意见质证的思考。     

司法会计鉴定与文书鉴定配合运用的效果

司法会计鉴定和文书鉴定的配合运用不仅有助于提高鉴定效率。增强鉴定的准确性和针对性，而且有助于开拓思路，发现新的线索。     

加强高职会计电算化教学探析

会计电算化是会计学与计算机科学技术相结合的一门新兴边缘学科，是高职会计专业的骨干课程之一，由于会计电算化在企业会计工作岗位上的地位越来越重要，因此加强高职会计电算化教学，培养、提高学生会计电算化操作能力，成为会计电算化教学的重要课题。本文从科学构建会计电算化教学的课程体系、采用多种多样的教学方法、采用科学的多媒体网络教学系统、加强会计电算化的实践性教学等方面入手，对高职会计电算化教学进行了深入的探计。     

What can deliberative mini-publics contribute to democratic systems?

Can deliberative mini-publics contribute to deepening the democratic dimensions of electoral democracies? The question is framed in this article using a problem-based approach to democratic theory–to count as democratic, political systems must accomplish three basic functions related to inclusion, communication and deliberation, and decision making. This approach is elaborated with an analysis of a real-world case: a deliberative mini-public with a citizens’ assembly design, focused on urban planning convened in Vancouver, Canada. This example was chosen because the context was one in which the city's legacy institutions of representative democracy had significant democratic deficits in all three areas, and the mini-public was a direct response to these deficits. It was found that Vancouver's deliberative mini-public helped policy makers, activists and affected residents move a stalemated planning process forward, and did do so in ways that improved the democratic performance of the political system. Depending on when and how they are sequenced into democratic processes, deliberative mini-publics can supplement existing legacy institutions and practices to deepen their democratic performance.     

Balancing district and party seats: The arithmetic of mixed-member proportional electoral systems

Mixed-member proportional electoral systems (MMP) are widely praised because they combine the direct, personal election of MPs from single-seat constituencies with a proportional seat allocation. However, the size of the proportional tier matters for the question of whether the system's overall proportionality is preserved. Hence, a key challenge for constitution-makers and scholars is finding the right balance between district and proportional seats, so as to maximise district representation and guarantee proportional representation.This paper develops the first theoretical model that helps to locate this sweet spot for district and party seats. The novel solution builds on Taagepera's “logical models” about party sizes. The model is tested on 58 national parliamentary elections under MMP rules.     

Not much happened: The impact of gender quotas in Poland

Poland maintained its open-list PR system but introduced gender quotas in the 2011 parliamentary elections in order to increase the number of women deputies. Yet this change had only a limited impact on women's representation. The 2011 election confirms that ‘favorable’ electoral laws provide opportunities for women, but they cannot guarantee that women will be elected. In particular, the use of quotas alone is not sufficient to ensure high levels of women's representation. The most important factors in explaining the Polish result were 1) the absence of a ‘zipper’, a list ordering that alternates men and women candidates, thus ensuring high list-places for women 2) the parties' favoring of men in their list placement 3) the relative size of the political parties and 4) voters' support for list leaders and incumbent deputies. Despite a disappointing outcome, quotas may be seen as beneficial in increasing women's presence and the potential for further evolution of the electoral system.     

企业会计信息失真的原因及对策

企业精细化管理程度的不断提高,会计信息在生产经营管理过程中发挥着越来越重要的作用,会计信息不仅需要如实反映企业财务状况和经营成果,而且要为企业的所有者、投资者、管理者制定长远发展规划提供决策依据。如果使用了失真的会计信息就会给企业带来严重的危害,使企业做出错误的判断和决策,影响企业生产经营管理的方向,甚至影响企业远景目标的实现。只有建立和完善内部控制制度体系,加强审计、财务监控制度建设,营造良好的经营环境等有效措施,才能充分发挥会计信息的作用,为企业可持续发展提供决策依据。     

商号与商标:权利冲突与解决

作者针对我国现行立法中对商标和商号分别予以保护,并由此而致的商号权与商标权的法律冲突问题,分析了冲突产生的原因,并提出了解决两权冲突的途径。