海峡两岸财务预测制度的比较

在证券市场国际化的趋势下,会计也在趋于国际协调,而海峡两岸关系密切,经济互动频繁,因此本文对海峡两岸在信息提供者、披露时点、财务预测更正更新、管理当局责任等财务预测制度的四个方面进行比较研究,指出差异,并提出中国大陆在财务预测制度改进的建议。     

To leave or to stay?: Battered women's concern for vulnerable pets

Consistent with previous research, almost half of a sample of 41 pet-owning battered women reported that their partners had threatened or actually harmed their pets, and over a fourth reported that concern for their pets had affected their decisions about leaving or staying with the batterer. Differences between rural and urban women were not significant, although higher proportions of rural than urban women reported that their partners had threatened or harmed their pets and that concern for their pets had affected their decisions. For the sample as a whole, logistic regression analyses showed that women whose pets had been threatened or harmed were significantly more likely to report that concern for their pets had affected their decisions about leaving or staying. The findings suggest that service providers should inquire about battered women's concern for their pets and should include arrangements for animals in safety planning.     

高校“音乐欣赏”选修课开设的几个问题

在高校教学过程中,选修课日益成为一道亮丽的风景,如何开设选修课以发挥其最大的教学功能,这是教育工作者普遍关注的问题.高校"音乐欣赏"选修课的开设一要明确教学目的,二要突破定向思维,三要设计课堂形式,四要增强师生交流.     

“Creative Apostle of Reconciliation”: The spirituality and social philosophy of Emily Greene Balch 1

This paper analyzes the spirituality and social philosophy of Emily Greene Balch (1867–1961). A winner of the Nobel Peace Prize and an advocate for oppressed groups, Balch insisted that both spiritual qualities and practical strategies are essential for constructive social change. Balch's spiritual development was affected by both her Unitarian family background and her affiliation as an adult with the Society of Friends. Her social philosophy and social activism reflected the influence of not only the culturally predominant worldviews of liberal Protestantism and scientific rationalism but also two characteristics of women's spirituality identified by Carol Ochs (1983): (1) a nondualistic perception of the nature of ultimate reality and (2) a strong sense of the “connectedness” or interdependence of the human community.     

行政问责制的法制构建

行政问责制是政府官员向社会公众和民意机关承担政治责任的一种政治法律制度。我国现行的行政问责制存在问责事由狭窄、对象不清、主体越位与缺位并存,责任不明、落实不力和程序不规范等问题。为此,我们需要明确行政问责制的要素构造与运行机制,加强人大的问责职能,完善政府绩效评估、行政公开、新闻监督等配套制度,同时要壮大第三部门,强化社会监督。     

我国基因专利保护范围界定的思考

基因专利保护范围边界的确定是当前生物科技专利领域中争论的焦点之一。专利保护范围决定着专利垄断权的实际价值，基因专利保护范围直接影响着生物技术产业的发展。主要梳理美国、德国、瑞士和日本在基因专利保护范围上的发展变迁趋势，同时初步探讨对我国基因专利保护范围界定方面给予的启示。     

从犯的犯罪既遂认定问题

从犯的犯罪既遂认定是共同犯罪既遂认定中的一个分支问题,较难引起学术界的注意,但其对共同犯罪既遂理论及刑事司法实践的发展不无积极意义.结合共同犯罪及犯罪既遂的相关理论.对以从犯形式而存在的组织犯、教唆犯、帮助犯、实行犯的犯罪既遂问题分别予以阐述.     

16个线粒体DNASNP复合检测体系的建立

目的建立一种复合检测线粒体DNA（mtDNA）单核苷酸多态性（SNP）分型的方法。方法通过设计等位基因特异性引物并结合毛细管电泳分型技术平台,建立包含16个mtDNASNP位点的复合扩增检测体系。对50名汉族无关个体血样进行mtDNASNP检测,并通过直接测序法对其分型结果进行验证。结果50个样本经本检测体系复合扩增后,均得到清晰的SNP分型结果,当模板量在0．5～10pg时能得到较理想的分型图谱。样本的复合检测结果与直接测序法结果完全一致。结论建立的复合检测体系检测mtDNASNP方法灵敏度高、操作简便、分型准确,为针对mtDNA进行简便、有效的中高通量多态性分型提供了一种新方法。