研究和开发费用的会计处理研究

根据《企业会计准则-无形资产》,企业无形资产在依法申请取得前发生的研究和开发费用应全部费用化.在会计实务中,此规定引起了很多的争论.本文将比较不同国家研究和开发费用的会计处理标准,重点讨论中国、澳大利亚以及国际会计准则IAS38等标准的不同,并以澳大利亚SMS公司为例进行分析,最后提出自己的建议.     

全球化语境中的现代文化认同建构

全球化是以某种价值为导向的社会历史过程。本文从文化视角审视全球化 ,揭示文化全球化的实质 ;追溯中国文化认同的历史与现实 ;面对文化全球化 ,我们应该提升文化自觉 ,重新建构中国现代文化认同。     

涉外因素识别条款之扩张解释的适要性与基准——以西门子诉黄金置地案为切入

在上海西门子国际贸易公司诉上海黄金置地公司案中,裁决者是否有必要对涉外因素识别条款进行扩张解释的问题备受争议。缘于涉外因素识别条款本身固有的诸多结构性弊病及条款日益凸显的滞后性与简单僵化的征象,法律适用者对涉外因素识别条款的扩张解释是适要的。为谨防扩张解释的舛误与滥用,涉外因素识别条款的扩张解释必须恪守其原则和原旨基准容许的边界。涉外因素识别条款的扩张解释必须严格遵循国际私法基本原则的价值指引和严密契合国际民商事实践新发展诉求的宏观基准。且涉外因素识别条款之扩张解释必须依循涉外因素概念的内涵和外延展开解释的微观基准,遵循从涉外因素的应然外延至本源内涵的识别序列展开解释。     

Note passing as gendered practices of public ambiguity in a hyper‐masculine organization

This article explores a surprising and seemingly mundane organizational practice: passing notes during professional meetings. Based on 34 in‐depth interviews with women in a hyper‐masculine organization — the Israeli military — this study focuses on what I term gendered practices of public ambiguity. It demonstrates how these practices shed light on three interrelated paths to power at work: (i) practices of public intimacy between men; (ii) practices of women's degradation by men; and (iii) practices of recognition claims by women. The tension between the publicity inherent in the routine passing of notes and the ambiguity of their contents calls for a more nuanced theorization of gendered power practices, which transcends the accepted dichotomy of doing and undoing gender, reproducing or challenging the symbolic gender order. The findings show that gendered micro‐practices can become polysemic symbolic spaces in which women redirect the flow of power, if only temporarily and locally, and turn it into a multidirectional and multi‐agentic resource. The conceptual contribution of these findings is discussed in terms of the positioning of women in hyper‐masculine environments as pragmatic subjects who (re‐)construct mechanisms of power out of the restricted repertoire available to them.     

赵树理大众化语言的发生与建构

多年来围绕赵树理语言大众化问题进行了很多讨论，但离开作家早年的语言背景，这个问题很难讨论清楚。本文认为赵树理大众化语言的发生除了受到早年生活环境、早期教育的影响外，他对农民或农村知识分子的身份认同，以及战争时期特殊的时代导向，对其语言风格的形成发挥了相当重要的作用。身份认同与时代导向是赵树理大众化语言风格形成的关键因素。     

Women's entrepreneurship,neoliberalism and economic justice in the postfeminist era: A discourse analysis of policy change in Sweden

Since the early 1990s, there has been investment in women's entrepreneurship policy (WEP) in Sweden, which continued until 2015. During the same period, Sweden assumed neoliberal policies that profoundly changed the position of women within the world of work and business. The goals for WEP changed as a result, from entrepreneurship as a way to create a more equal society, to the goal of unleashing women's entrepreneurial potential so they can contribute to economic growth. To better understand this shift we approach WEP as a neoliberal governmentality which offers women ‘entrepreneurial’ or ‘postfeminist’ subject positions. The analysis is inspired by political theorist Nancy Fraser who theorized the change as the displacement of socioeconomic redistribution in favour of cultural recognition, or identity politics. We use Fraser's concepts in a discourse analysis of Swedish WEP over two decades, identifying two distinct discourses and three discursive displacements. Whilst WEP initially gave precedence to a radical feminist discourse that called for women's collective action, this was replaced by a postfeminist neoliberal discourse that encouraged individual women to assume an entrepreneurial persona, start their own business, compete in the marketplace and contribute to economic growth. The result was the continued subordination of women business owners, but it also obscured or rendered structural problems/solutions, and collective feminist action, irrelevant.     

论法律认同的基础、表现与识别

法律认同是指在一定的法律认知的基础上,一国法律制度体系基于利我动机而主动与关联主体进行互动交往的活动。法律认同的产生需要完善的法规、良好的司法制度、守法的国民意识以及稳定社会环境作为基础;又通过国民对法律的接受到遵守再到执行最后达到认同得以表现;在广泛认同中区分对国家、民族、文化、社会的认同,置身于特定的社会时期中识别法律认同。     

生育政策调整目标实现的困境及破解--基于女性个体发展视角的分析

女性的生育行为是我国生育政策调整的落脚点,然而单纯的生育政策调整并不能对当前女性生育行为产生实质性影响。独生子女时代形塑的生育价值观念、工业经济催生的工具主义生育理性,有效地抵消了生育政策调整的预期效果。社会主义市场经济条件下,深度参与劳动力市场的女性更重视个体发展和个人价值的实现,个人与社会的关系得到强化,而与家庭的关系趋于弱化,然而生育行为易导致其个人发展陷入困境。由此,生育政策调整若要实现预期目标,需要补偿女性因生育行为所产生的损失,从社会政策体系方面构建有利于女性生育的环境,否则只是单纯地放宽生育子女数量和适度延长产假,无法激励女性生育,更无法改变女性生育于自身个体发展方面的不利现状。     

中共三代领导核心对时代问题的认识

建国后中共三代领导核心对时代问题的认识是在曲折中前进和发展的,并在此基础上形成了几个规律性的认识,即党的领导人必须从时代发展的大局出发,对国内外各方面的新趋势、新动向和新挑战开展深入研究,并同时具有对国际国内重大问题进行战略思维的能力。这是为中国改革开放与现代化建设争取一个长期和平的国际环境的思想前提。     

用工“双轨制”存续的潜在危机及并轨路径与策略

事业单位中普遍存在着用工双轨制现象。编内员工与编外员工在人口特征与工作特征等方面日益趋同,而在政治待遇、经济保障以及社会认可等方面差异却不断扩大的现实,正在成为社会矛盾和劳动关系紧张的根源。本文通过构建包括政治、经济与社会的三维劳动关系分析模型,分析用工双轨制的现实差异与潜在危机,提出未来并轨的可能路径和相应的策略。