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。     

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.     

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.     

论监狱职能本质属性的回归及其他

建国后 ,监狱职能出现错位 ,不仅冲击惩罚和改造 ,而且滋生腐败。其原因主要是 :经济发展水平低 ,职能定位不明确 ,理论上的片面性和利益驱动所致。对监狱职能本质属性的认识是一个不断深化的过程 ,学术界曾就此展开了讨论和争鸣。它对我们的启示是 ,应解决好监狱学研究中的有关方法论问题。     

Moral judgement,cognitive distortions and empathy in incarcerated delinquent and community control adolescents

Abstract

Immature moral judgements, cognitive distortions and low empathy could contribute to criminal offending and are often targeted in interventions aimed at reducing risk of recidivism. We compared 58 delinquent 13–18-year-olds, incarcerated in youth homes in Sweden (29 males, 29 females) with 58 (29 males, 29 females) community control adolescents individually matched on age, gender, ethnicity and socio-economic position. Self-report questionnaires examined moral judgement, cognitive distortions, and empathy. Delinquent adolescents exhibited less mature moral judgements and more cognitive distortions than control adolescents. However, no association between delinquency status and self-reported empathy was found. In addition, girls reported more mature moral judgements, less cognitive distortions and more empathy than boys did. Moral judgement and empathy were positively correlated and both measures were negatively correlated with cognitive distortions. Our data support the idea that moral judgement and cognitive distortions are important treatment targets for juvenile delinquents, whereas empathy may be less meaningful to address directly.     

经济民主:现代公司控制权扭曲的解决思路

现代公司大股东控制和经营者控制导致的公司控制权扭曲已成为痼疾 ,其滥用的一般机理呈现为决策的独裁、利益的垄断和信息的虚假 ,由此将公司治理结构所生成的优势冲蚀殆尽 ,直接威胁到公司制度的生存与发展。解决问题的根本出路在于遵循经济民主思想 ,恢复股东大会的民主管理机能和建立具有自我矫治功能的公司治理结构。