会计国际化协调和中国会计

会计国际化协调是各国在全球范围内推行统一会计标准的过程。本文介绍了会计国际化协调的发展现状,分析了促进和阻碍会计国际化协调的因素,同时说明了虽然会计国际化协调是大势所趋,但我国有自身的实际情况,所以应在积极推进会计国际化协调的同时保持我国会计的中国特色。     

AN EXPLORATORY STUDY OF THE VIOLENT VICTIMIZATION OF WOMEN: RACE/ETHNICITY AND SITUATIONAL CONTEXT*

Although much has been learned in recent years about the victimization experiences of women, there remains a considerable knowledge gap with respect to the victimization of women of different racial and ethnic backgrounds. In order to confront this issue, we use the large number of cases available in the National Crime Victimization Survey (1992–2000) to examine the risk and protective factors associated with violent victimization among non‐Hispanic white, non‐Hispanic black, Hispanic, Asian/Pacific Islander, and Native American women. We then describe in more detail the violent incidents against these women, looking for distinguishing patterns across groups. Our results are useful for fine‐tuning theories of victimization to explain variance in violence for females across racial and ethnic subgroups.     

克服心理障碍提高射击成绩

射击教学实践证明射击的心理因素对射击成绩影响极大.当射手进入靶场,走向靶位以及击发瞬间不良的心理反应、心理活动和心理变化,不仅会直接引起其生理变化,也会影响其技术水平的发挥,严重的可导致射击失误.因此,射手如何预防和克服射击时的心理障碍,是提高射击成绩和射击技能的关键,也是每名射击指挥员、教练员和学员的必修课.     

网络时代政府学习的限制性因素分析

政府学习作为网络时代的要求和政府组织自身发展的需要而成为了当今政府组织的必然选择,而只有分析并消除学习过程中的各种阻碍成长的限制性因素,政府学习才能真正地取得效果。     

谈家庭环境对学员教育的影响及管理对策

学员在学校的学习生活中,因家庭环境的不同对他们产生的影响也不同。学员工作的管理者则应因材施教、“对症下药”,管理方法应及时更新,以促进学员管理工作的顺利开展。     

女学生自信心的培养

自信心是一种重要的人格品质,它对心理健康和成功的人生有极大的影响。女学生自信心的发展受家庭教育、学校教育、教师的性别偏见及成败归因等因素的影响,我们要切实加强对女学生自信心的培养。     

对感情是婚姻基础的质疑——兼论惟感情论的婚姻观的危害

感情不是婚姻的基础,而人的性本能需要和两性关系必然导致的血缘联系的客观需要是婚姻家庭的自然基础,婚姻家庭所赖以存在的生产力和生产关系的客观需要是婚姻家庭的社会基础。将感情理解为婚姻的基础是不科学的,进而形成的惟感情论的婚姻观更是有害无益的。     

Elder Abuse by Caregivers: A Study of Prevalence and Risk Factors in Hong Kong Chinese Families

This study aimed to establish preliminary estimates and related risk factors for elder abuse among Hong Kong Chinese families. A total of 276 elder Chinese participated in the study, among which 27.5% reported having experienced at least one abusive behavior committed against them by their caregivers during the surveyed year. The most common form of abuse was verbal abuse (26.8%), whereas physical abuse (2.5%) and violation of personal rights (5.1%) were relatively less common. There was no gender difference in the prevalence of elder abuse. Overall and verbal abuse were best predicted by participants' poor visual and memory abilities, dependence on the caregivers, and caregivers' nondependence on them. Physical abuse was best predicted by caregivers' nondependence on the participants as well as participants' dependence on the caregivers. Participants' age was the only significant predictor for violation of personal rights. Results, limitations, and implications of the study were also discussed.     

Gender effects in attitudes about family violence

We present results of perceptions of family violence from 176 telephone interviews conducted in a Standard Metropolitan Area in Northwest Arkansas. Four research questions are examined: (1) How do men and women differ in their perceptions about the seriousness and causes of family violence? (2) Do men and women differ in their acceptance of specific acts of interpersonal violence and does the gender of the aggressor and victim affect gender perceptions? (3) Do men and women differ in their views about the effectiveness of different intervention agencies? (4) Do men and women differ in their willingness to report acts of child abuse and does the gender of the parent and child affect the likelihood of reporting? Results indicate that females consider the problem as more serious and view public responses to family violence as more effective. Both male and females are more tolerant of acts of aggression and violence if directed by a woman toward a man. Females are more likely to report child abuse but there are significant interactions between the respondent's gender and the gender of the parent and child.     

Women Victims of Violent Partners: The Italian Situation Amid Culture and Psychopathology

In 2006, the Italian National Institute of Statistics (ISTAT) conducted a survey over the entire national territory of women victims of sexual, physical, and psychologic violence, a few years after the first survey, conducted in 2002. For the 2002 survey, respondents were 60,000 women, 22,759 of whom were aged 14–59 years. For the 2006 survey, the sample consisted of 25,000 women aged 16–70 years. Owing to the sensitivity of the issues, the telephone survey technique seems best suited because it provides more anonymity and guarantee of protection. The survey showed that the phenomenon of violence against women is most commonly perpetrated by the partner or ex‐partner, even in cases of homicide. A comparison of the Italian data with those of the U.S.A. for the period 2001–2006 showed a specificity of Intimate Partner Violence in Italy, that seems to be related to cultural elements and psychologic and psychopathologic factors.