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。     

Editorial (30) 2

Critical Criminology -     

Bank security dye packs: synthesis, isolation, and characterization of chlorinated products of bleached 1-(methylamino)anthraquinone

Banknote evidence is often submitted after a suspect has attempted to disguise or remove red dye stain that has been released because of an anti-theft device that activates after banknotes have been unlawfully removed from bank premises. Three chlorinated compounds have been synthesized as forensic chemical standards to indicate bank security dye bleaching as a suspect's intentional method for masking a robbery involving dye pack release on banknotes. A novel, facile synthetic method to provide three chlorinated derivatives of 1-(methylamino)anthraquinone (MAAQ) is presented. The synthetic route involved Ultra Clorox bleach as the chlorine source, iron chloride as the catalyst, and MAAQ as the starting material and resulted in a three-component product mixture. Two mono-chlorinated isomers (2-chloro-1-(methylamino)anthraquinone and 4-chloro-1-(methylamino)anthraquinone) and one di-chlorinated compound (2,4-dichloro-1-(methylamino)anthraquinone) of the MAAQ parent molecule were detected by gas chromatography mass spectrometry (GC-MS), and subsequently isolated by liquid chromatography (LC) with postcolumn fraction collection. Although GC-MS is sensitive enough to detect all of the chlorinated products, it is not definitive enough to identify the structural isomers. Liquid-state nuclear magnetic resonance (NMR) spectroscopy was utilized to elucidate structurally the ortho- and para-mono-chlorinated isomers once enough material was properly isolated. A reaction mechanism involving iron is proposed to explain the presence of chlorinated MAAQ species on stolen banknotes after attempted bleaching.     

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.     

The Decline of Federalism and the Rise of Morality-Policy Conflict in the United States

Morality policies-such as those pertaining to abortion, capitalpunishment, gambling, gay rights, pornography, and sex education—generateconflict over core values. These policies tend to be technicallysimple, potentially salient to the general public, and involvehigher than normal levels of citizen participation. They are,therefore, highly susceptible to being thrust into the activephase of policymaking when an incongruity develops between publicopinion and public policy. The reservation of authority to thestates on these issues embodied in the Tenth Amendment to theU.S. Constitution allows for closer policy-opinion congruence,therefore stabilizing morality policy politics. However, recentfederal actions on a range of morality policies have thrustthese issues onto the active political agenda of the states.     

Risk assessment in offenders with intellectual disability: a comparison across three levels of security

In mainstream offender samples, several risk assessments have been evaluated for predictive validity. This study extends this work to male offenders with intellectual disabilities. Participants from high-, medium-, and low-security settings, as well as community settings, were compared on a range of risk assessments. The Violence Risk Appraisal Guide, HCR-20-Historical Scale, the Risk Matrix 2000-C (combined risk), and the Emotional Problems Scales-Internalising discriminated between groups, with participants from high security having higher scores than those in medium security, who had higher scores than those in the community. The Violence Risk Appraisal Guide, all HCR-20 scales, the Short Dynamic Risk Scale, and the Emotional Problems Scales (Internalising and Externalising) showed significant areas under the curve for the prediction of violence. The Static-99 showed a significant area under the curve for the prediction of sexual incidents. The discussion reviews the value of these various scales to intellectual disability services.