会计信息失真及其治理

会计信息失真是会计业的一个顽疾,必须根治。根据我国的基本情况,应从根本上改革会计管理体制,实行会计委 派制,同时,加强法制建设,实行全面有效监督,提高会计人员素质,规范会计工作,并且要长期不懈地综合治理经济环境,保证会 计质量。     

论民族旅游发展中的民族文化失真与保护

旅游业的发展在促进民族地区社会经济发展的同时,也给民族文化带来了一些消极影响。其中民族文化的失真是民族旅游发展最突出的问题,主要表现在:民族文化的同化、商品化、庸俗化、价值观的蜕变、文化传承的断层、民族文化环境"原生土壤"遭到破坏和开发的模式化等方面。应该根据民族地区的具体情况,采用民俗博物馆、民族文化村、生态博物馆和"前台、帷幕、后台"功能分区模式,对民族文化加以保护。     

"恐怖邪教"与人格扭曲

"恐怖邪教"是现代邪教和恐怖主义结合在一起孳生的怪胎."恐怖邪教"进行暴力恐怖活动的目的是为了维护其以极端性和残暴性建立的"权威地位"和左右民众的能力.在伦理层面上,"恐怖邪教"蔑视人的个性,蔑视人的尊严,背弃人文精神,最终导致信众严重的人格扭曲,应从伦理上加以批判.     

畸变产物耳声发射在伪聋鉴定中的应用

目的寻找识别伪聋的客观方法。方法运用畸变产物耳声发射技术(DPOAE)对伪聋组、正常对照组及感音神经性聋组进行畸变产物耳声发射测试。结果(1)正常对照组的平均检出率为94.00％,感音神经性聋组的检出率为22.00％,两组比较有显著性差异(P<0.01),提示感音神经性聋组患者,通过DPOAE检查,可以发现其听功能障碍。(2)伪聋组的平均检出率为93.00％,与正常对照组比较无显著性差异(P>0.01),提示通过DPOAE检查,可以识别伪聋。而且,当听力下降>50dB时,检出率为零,这更表明DPOAE技术对伪聋有识别作用。结论DPOAE作为识别伪聋的客观检查方法可应用于法医临床学活体损伤鉴定。     

针刺治疗颈性眩晕42例

目的：观察针刺治疗颈性眩晕的疗效。方法：将80例颈性眩晕患随机分为治疗组与对照组进行疗效对照。结果：治疗组治愈率及治疗3个月后的复发率与对照组比较，差异均有统计学意义(P＜0．01)。结论：治疗组的近期疗效及远期疗效均优于对照组。     

会计信息失真的原因及对策

会计信息真实是对会计的基本要求。在一些企业 ,由于最高管理者法律意识淡薄、财务人员不能严格遵守财务制度等原因 ,导致会计信息失真。应采取综合措施加以治理     

浅论我国农民的市场主体地位

我国现阶段的农民,由于体制性原因,其身份意义重于职业意义,使其市场主体地位处于残缺状态,这在投资者、经营者、劳动者、消费者等主体制度中均有突出表现.为确立农民的完整市场主体地位,在立法和政策上,应当采取减少农民与富裕农民、市场机制和政府干预、反歧视与偏重保护、国家保护与团体维权、经济支持与社会保障、增加农民收入与提高农民素质并重的对策.     

Pathologic evaluation of the cervical spine following surgical and chiropractic interventions

When patients die after chiropractic or surgical interventions of the cervical spine, pathologists tasked with the autopsy are frequently overwhelmed by the complicated anatomy, laborious dissections, complex operative procedures and surgical hardware, and the necessity to differentiate artifacts from trauma and disease. However, abundant data can be obtained from careful evaluation of the cervical spine in situ; extensive postmortem diagnostic imaging procedures; detailed dissections of the removed, formalin-fixed and decalcified spine; and histology. This study presents a regimented, stepwise approach to the evaluation of the cervical spine in these difficult cases, promotes uniform assessment, facilitates diagnoses, and supports the accumulation of otherwise hard-to-come-by reference material that can be of value in future cases. The resultant detailed autopsy findings may prove useful in the medico-legal death investigation process. Autopsy findings may also be of great value to health care providers involved in quality assurance processes.     

A proposed dissection procedure for vertebral arteries in forensic pathology

Vertebral artery removing constitutes a significant forensic pathology challenge. Dissection techniques during head-neck autopsy are based on anterior approach, a difficult method, which is unable to assess the transverse part of the artery. This work presents an original and simple method for dissecting vertebral arteries by a posterior approach, opening the vertebroarterial canal through the spinal canal without any special equipment. Once the spinal cord is removed, the transversarium foramens are opened by an internal cut at the pedicle and an external cut at the transverse process. This enables us to visualize vertebral arteries in its entirety. The method improves both the examination of the upper extracranial segment of the vertebral artery and the neuropathological study when arterial injury is suspected. Applying this method routinely is both feasible and useful in suspected cases of vertebral artery trauma and could contribute to assess more precisely the actual incidence of this injury.     

Position Effect on Facial Soft Tissue Depths: A Sonographic Investigation

The head is positioned erect for an approximation; yet most facial soft tissue depths (FSTD) used are measured from supine subjects. Depth difference might be significant, but there is a paucity of data to verify. This study compared erect and supine values for 17 landmarks from 30 healthy New Zealand (European population affinity) women (18–30 or 40–55 years) in erect then supine positions. Height, weight, and sonographic FSTD data, totaling 1020 measurements, were obtained. Three midline and seven averaged bilateral values were compared using ANOVA, p values, and Pearson's correlations. Correlative strength of age and body mass index, BMI (kg/m²), was determined by values. Results showed averaged erect and supine differences were significant for four of ten FSTDs. Between individuals, difference was various and not unidirectional. In conclusion, depth differences were observed but not all significant or unidirectional, BMI significantly influenced nine FSTD values, but age group did not.