浅析财务管理职能转变对企业价值的影响

面对日益激烈的国际竞争,现代企业管理职能也不断地发生着变化。财务管理是企业管理中的重要一环,而传统的财务管理已经不能适应现代企业的发展。因此,财务管理职能转变是实现现代企业价值的必然趋势。运用文献资料法、理论分析法等研究方法,分析当前企业在财务管理职能转变方面所面临的问题和企业价值管理的目标及转变财务管理职能运用的措施,可为我国企业财务管理提供一些参考。     

Improving the point of origin determination in bloodstain pattern analysis

In bloodstain pattern analysis, it is important to know the point of origin (PO) of an impact pattern. This point can be estimated by means of the stringing method, the tangent method, or by commercially available computer programs. In this study, the accuracy of two computer programs was investigated under different conditions. Impact patterns were created by means of a modified mouse trap, and subsequently the PO was calculated. By examining the characteristics of single bloodstains, the influence on the deviation could be determined. To improve the estimation of the PO, it is important to select bloodstains that lie close to the presumable location of the blood source, that are large (width >1.5 mm) and that show an elliptical form. If possible, bloodstains from different walls should be taken into account. Our recommendations may improve the PO determination of impact patterns.     

DNA甲基化及其与个体年龄相关性研究

近年来表观遗传学研究发现,基因组DNA甲基化总体水平随年龄增加而降低,同时部分位点的甲基化水平却随年龄增加而升高。本文重点介绍了DNA甲基化与年龄的相关性及其在年龄推断方面的研究进展,旨在为法医学个体年龄推断的研究提供一种新的思路。     

韩国—欧盟自由贸易区对中国外贸的影响分析

由于贸易转移效应,韩欧自由贸易区(FTA)将可能对中国外贸产生一定的负面影响。结合一般均衡模型,模拟韩欧FTA对中国总量进出口、中国各产业进出口、中国贸易条件和福利水平等指标的影响进行研究,结果表明:韩欧FTA将降低中国部分产业的进出口,恶化中国贸易条件,导致中国福利水平下降。同时韩欧FTA将使得中国出口产品在韩欧两个市场上的竞争力产生大小不等的负面影响。     

Socio‐economic Considerations in Biosafety and Biotechnology Decision Making: The Cartagena Protocol and National Biosafety Frameworks

Article 26.1 of the Cartagena Protocol on Biosafety left open the possibility for member countries to include in their biosafety regulatory processes the assessment of socio‐economic considerations. Countries may also decide to include such assessments as part of their national legislation or regulations for the approval and deliberate release into the environment of genetically engineered technologies. Countries are debating if and how to implement assessment of socio‐economic considerations. This paper contributes to the ongoing policy dialogue by discussing issues related to socio‐economic assessment including scope, timing, inclusion modalities, methods, decision‐making rules and standards, and the integration of socio‐economic assessments in biosafety and/or biotechnology approval processes. This paper also discusses the implications of such inclusion for technology flows and public and private sector R&D. If inclusion is not done properly, it may negatively impact technology flows especially from the public sector and render an unworkable biosafety system.     

浅析环境影响评价制度

环境保护必须谋求科学化、法制化的途径,而环境影响评价则是环境保护的重要手段和措施,建立科学的环境影响评价制度,是改善人类生存现状和获得良好环境质量的保障。目前,我国已颁布了完整的环境影响评价法,进一步完善了我国的环境影响评价制度。文章对我国的环境影响评价法进行了简要评析。     

农民工对新农村建设影响的实证研究

作为连接城乡的纽带,农民工群体在社会主义新农村建设中发挥着不可替代的作用。随着改革开放的深入,农民工的地位与作用越来越凸显。但从社会地位来看,农民工群体处于一种"底层精英"的尴尬境地。一方面,他们在城市社会中处于社会的底层;另一方面,在农村社会中,他们却属于精英群体。农民工对新农村建设包括新农村经济建设、新农村政治建设和新农村文化建设三个方面所产生的影响是显而易见的。     

论我国环境影响评价制度的效用及完善

环境影响评价(Environmental Impact Assessment,英文缩写为EIA)是实现可持续发展的重要工具,多数国家都要求时建设项目进行环境影响评价.我国法律要求对国家的政策、计划和规划项目进行的环境影响进行评价,目的是通过该制度把环境保护目标和措施纳入经济和社会发展的规划中,使环境因素与经济、社会因素一起,在规划形成的早期阶段得到重视.鉴于环评制度的重要意义,从环境影响评价的基本问题出发,分析环境影响评价效用以及存在的现实问题,最终提出环境影响评价制度的完善措施.     

先秦“道”论演变及对《黄帝内经》之影响

＂道＂观念经过先秦诸家尤其是道家老庄丰富发展,演变为中国古代哲学重要范畴。它所包含的宇宙万物之普遍规律、恍惚超越、顺道而有为等思想被《黄帝内经》直接汲取,并根据医学实际被赋予了更为丰富的内涵,成为指导中国传统医学认识人体生命活动、病理变化、诊疗之道、养生方法的思维规律,对中医学理论的形成和发展产生了巨大影响。     

Fracture patterns on the infant porcine skull following severe blunt impact

The objective of this study was to document patterns of fracture on infant porcine skulls aged 2-28 days (n = 57) because of a single, high energy blunt impact to the parietal bone with rigid (nondeformable) and compliant (deformable) interfaces. Fracture patterns were mapped using Geographic Information System software. For the same generated impact force, the rigid interface produced more fractures than the compliant interface for all ages. This study also showed that this increased level of impact energy versus an earlier study using a lower energy resulted in new sites of fracture initiation and also caused previously defined fractures that propagate into an adjacent bone. Several unique characteristics of bone and diastatic fracture were documented as a function of specimen age, impact energy, and interface. These data describe some baseline characteristics of skull fracture using an animal model that may help guide future studies from forensic case files.