中缅资产负债表日后事项具体会计准则之比较

随着中缅贸易和投资的不断发展,应研究中缅两国会计准则的差异,以促进中缅两国会计准则趋同,进而带动整个中国—东盟自由贸易区内成员国之间的会计准则趋同,推进会计准则国际趋同的进程。本文从资产负债表日后事项的相关概念、确认、计量和披露等方面,对中缅资产负债表日后事项会计准则进行比较。     

Symptom Checklist‐90‐Revised Scores in Adult Children Exposed to Alienating Behaviors: An Italian Sample

This study addresses a particular form of child psychological maltreatment, exposing a child to alienating behaviors in the context of a high degree of conflict between the parents. The objective of this research was to identify retrospectively the alienating behaviors that occurred in an Italian sample of children and the reported associated psychosocial symptoms. Seven hundred and thirty‐nine adults in Chieti, Italy, completed an anonymous and confidential survey regarding their childhood exposure to parental alienating behaviors and measures of current symptomatology. About 75% of the sample reported some exposure to parental alienating behaviors; 15% of the sample endorsed the item, “tried to turn me against the other parent.” The results revealed strong and statistically significant associations between reported exposure to parental alienating behaviors and reports of current symptomatology.     

变革中“思源”与“思进”的思考

邓小平理论的伟大旗帜,党的社会主义初级阶段基本路线,中国特色的社会主义道路,党中央的坚强领导,全国人民的团结奋斗是致富的本源。“富而思进”要富而不骄,富而不奢、富而不浮、富而不惰。     

司法心理测试在侦破内盗案件中的应用

在对司法心理测试进行的实验研究和现场研究中,司法心理测试用于侦破内盗案件成功率很高,内盗案件的性质及测试条件适合使用心理测试技术,被测人所处地位以及劝导说服式的测后谈话对被测人的心理影响很大。     

Local Renewable Energy Initiatives in Germany and Japan in a Changing National Policy Environment

Our article explores the contribution of local initiatives to the creation of path dependencies for energy transition in Germany and Japan in the face of resistance from entrenched incumbents at the national level. We use a process‐tracing methodology based partly on interviews with local participants. In particular, we explore the role of local initiatives in securing “socio‐political space” for the expansion of renewable energy (RE) and in embedding themselves in “ecosystems” of public and private institutions. German energy activists were more successful than their Japanese counterparts in expanding this space and creating positive feedback in part because they were able to build horizontal networks that anchored the energy transition firmly in local communities. Although problems with grid technology have led to retrenchment in both cases, Japanese activists' reliance on vertical networks has limited their ability to weather a backlash from national government and utility actors. Our study demonstrates the interaction of political, economic/technological, and legitimation paths to energy transition and highlights the importance of the latter two.     

Opposing Energy Transitions: Modeling the Contested Nature of Energy Transitions in the Electricity Sector

Energy transitions are fiercely contested. The incumbents of the fossil‐ and nuclear‐based energy systems have much to lose from a transition to a sustainable and decentralized energy system. They therefore employ their material and political resources to reverse, halt, or slow down this transition. They also attempt to stop and reverse the decentralization of energy production. This article provides a framework that can be used to analyze the contestation that surrounds energy transitions. The analytical framework breaks apart the macro paths of energy transitions, and differentiates between three meso‐paths (political, economic‐technological, and legitimation), emphasizes the feedback processes between these paths, and acknowledges the crucial role that actors play in engendering these feedback processes. It uses Germany as a case study to illustrate the analytical model. It also provides hypotheses that will be tested in the subsequent contributions to this special issue.     

From internationalism to the European Union: An ideological change in the Polish post-communist party?

The Polish post-communist party Social Democracy of the Republic of Poland (Socjaldemokracja Rzeczypospolitej Polskiej, SDRP) which survived almost unchanged in the dynamic Polish political scene of the 1990s was one of the leading political parties after 1989. This paper will attempt to explain the ideological journey, which has been taken by the former high-ranking Polish United Workers' Party members after 1989. Their journey seems to start at the point of internationalism and socialism and ends in the victorious battle to join the European Union. Was this a simple modernized adjustment of the internationalist ideology or an opportunistic choice made in order to survive in the new political and social circumstances? Was choosing a pro-EU policy a choice or a necessity? This analysis will attempt to answer the above questions and describe this phenomenon of change or may be just an ideological continuity.     

Power Sector Reforms and Technical Performance: Good News from an Instrumental Variable Analysis

Over the past three decades, various power sector reforms have overhauled the governance of electricity generation, transmission, and distribution in almost a hundred countries. Have these reforms produced benefits? Using instrumental variables, we improve upon earlier studies and demonstrate that power sector reforms enacted between 1982 and 2008 have both had large positive effects on the availability of generation capacity and reduced transmission and distribution losses. We also show that the positive effects on generation capacity are pronounced in developing countries and that hybrid reforms falling short of privatization and free competition are effective in improving generation capacity in particular. Overall, the results show that these reforms are an effective tool to remove an important constraint on economic growth.     

德国婚后扶养制度研究

根据德国2008年修订后的有关法律，离婚配偶可以因为照顾共同子女、年老、疾病、失业、收入差距、接受教育等原因请求扶养费，也可以基于公平原则请求扶养。公平原则不仅本身可以作为扶养费请求权的基础，同时也是确定扶养费具体数额的标准。扶养费必须满足权利人全部的生活需要，同时兼顾婚姻中的生活状况。提供扶养费的前提是保证义务人自身的供养，以免其本身成为扶养请求权的权利人，同时还要扣除权利人本身的收入。如果扶养义务人同时向多人承担扶养义务，应该按照法律规定的顺位，优先满足未成年子女的扶养费。为了实现个案中的公平原则，德国2008年立法改革对于扶养请求权设定了限制，包括时间上的限制和数额上的限制。此外，为了达到公平的目的，法律规定了8种重大不公的情况，在这些情况下，扶养义务人可以免除其扶养责任。