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。     

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.     

Understanding economic abuse in the lives of survivors

Intimate partner violence (IPV) often includes economic abuse as one tactic commonly used by an abuser; unfortunately, there is a lack of empirical understanding of economic abuse. Additionally, research is limited on the predictors of economic self-sufficiency in the lives of women experiencing IPV. This paper furthers our knowledge about economic abuse and its relationship with economic self-sufficiency by presenting the results from an exploratory study with IPV survivors participating in a financial literacy program. Of the 120 individuals who participated in the first wave, 94% experienced some form of economic abuse, which also correlated highly with other forms of IPV. Seventy-nine percent experienced some form of economic control, 79% experienced economic exploitative behaviors, and 78% experienced employment sabotage. MANOVA results also indicated that economic control differed significantly based on education with those with a high school education experiencing higher rates than those with less than high school education or those with some college. Finally, results from the OLS regressions indicated that experiencing any form of economic abuse as well as economic control significantly predicted a decrease in economic self sufficiency. Implications suggest that advocates should assess for economic abuse when working with survivors and should be prepared to offer financial tools to increase survivors' economic self-sufficiency. Policymakers should understand the ramifications of economic abuse and create policies that support survivors and prohibit economic abuse. Finally, more research is needed to fully understand economic abuse and its impact on survivors and their economic self-sufficiency.     

System intervention problems in child sexual abuse investigations: the mothers' perspectives

On learning that her child was sexually abused, a mother must interact with professionals charged with the implementation of investigations, treatment, and legal remedies. This qualitative study, based on data from three focus groups (n = 19) and open-ended survey questions (n = 40), documents mothers' experiences with these professionals. Mothers report a lack of support from many professionals including receiving poor services, being criticized, insensitivity to their concerns, and being accused of false allegations and state that they have difficulty seeing the "system" as a positive future resource. Mothers reported appreciation for helpful professionals, whom they most often identified as therapists. Determining which mothers are reporting system problems and the effect of negative maternal-system interactions on mother and child outcomes are recommended as follow-up research.     

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.     

经济全球化及其理论合理性质疑

随着人类科学技术的发展,世界各地人们之间的距离在不断缩短。人类社会的许多问题都成为全球性的问题,经济生活也不例外。本文深入地对现存的全球性经济进行分析,对其理论成因进行探讨。指出现存的经济全球化理论形式并不是基于现实社会的形式,因此不会长久。