长期股权投资准则修订变化及对企业财务的影响研究

2014年7月1日,新修订的企业会计准则率先在所有执行企业会计准则的企业范围内施行,这意味着企业的财务核算、财务报表等面临新的问题和挑战.长期股权投资是企业会计核算中的重点和难点,其会计核算方法比较复杂,不同的会计核算会对企业的财务产生不同的影响.本次长期股权投资的修订,规范了长期股权投资的会计核算方法,使其持续趋同于国际会计准则,有利于我国对外经济合作,有利于适应社会经济的发展.本文主要剖析了长期股权投资准则修订前后的变化,对其主要会计核算进行举例分析,并分析其对企业财务的影响.     

A general long-term aging model with different underlying activation mechanisms: Modeling,Bayesian estimation,and case influence diagnostics

In this paper we propose a general cure rate aging model. Our approach enables different underlying activation mechanisms which lead to the event of interest. The number of competing causes of the event of interest is assumed to follow a logarithmic distribution. The model is parameterized in terms of the cured fraction which is then linked to covariates. We explore the use of Markov chain Monte Carlo methods to develop a Bayesian analysis for the proposed model. Moreover, some discussions on the model selection to compare the fitted models are given, as well as case deletion influence diagnostics are developed for the joint posterior distribution based on the ψ-divergence, which has several divergence measures as particular cases, such as the Kullback–Leibler (K-L), J-distance, L₁ norm, and χ²-square divergence measures. Simulation studies are performed and experimental results are illustrated based on a real malignant melanoma data.     

论建立大学生村官长效机制的政策导向

目前学术界对大学生村官计划的利弊得失尚未形成共识.从大学生村官计划的初衷和理论逻辑来看,其积极意义是不容置疑的,但现行的政策导向属于反向激励和短期激励,不利于建立大学生村官长效机制.正确的政策导向应当是:加强对大学生村官计划的正向激励和长期激励,从工业反哺农业、城市支持农村、统筹城乡关系的战略高度加大对大学生村官计划的经费投入,可以借鉴复员退伍军人安置制度和国家、省部级等课题规划制度对大学生村官给予经费支持；推行大学生村官村民“合同制”和任职年限弹性制度,鼓励永久任职,大学生村官配额应重点向老、少、边、贫农村地区倾斜.     

电信基础设施保护及对策探讨

电信基础设施是通信的网络和命脉，是保证国家或地区社会经济活动正常进行的公共服务系统。但是近些年来，通信基础设施防护一直是个难题，偷盗毁损通信基础设施的现象十分突出，给国家和企业造成重大经济损失，严重威胁通信网络运行安全。通过内涵、外延的叙述对基础设施的概念作了解释，在此基础上对基础设施所具有的助推作用及乘数效应两大特性作了分析，阐述了基础设施在社会经济发展中的地位和作用；列举了公用电信设施被破坏的几种现象，指出电信基础设施安全状况令人堪忧；通过观察分析，提出了在保护基础设施安全方面存在的问题及原因，指出打击不力、监管不严是其主要问题；针对存在的问题，从法律法规、行政管理、宣传教育、社会治理等方面提出了应对措施。     

Migration,gender and low-paid work: on migrant men’s entry dynamics into the feminised social care work in the UK

The literature on workers in gender atypical occupations has been dominated by a focus on women doing men’s work. Much less attention has been paid to men in women’s work, and even less to the impact of migration. Based on 28 in-depth interviews with migrant men having experiences of working in hands-on social care in England, this article is a contribution to the understanding of migrant men’s entry dynamics into a female-dominated occupation. Focusing on migrant life experiences, it discusses how they actively engage in three entry dynamics: (1) facing barriers and negotiating them, (2) ‘stumbling upon’ women’s work, then developing compensating strategies and (3) migratory/temporary settling into the sector. The article suggests a theory about lifelong ‘travelling’ when entering women’s work: a continuing process of negotiating work options within a specific historical sector context, the intersection of gender and migration being part of this.     

Staff Perceptions of Same-Gender Sexual Contacts in Long-Term Care Facilities

An ongoing fear in the gay and lesbian community is that long-term care (LTC) facilities may not be sensitive to their needs. In the present study, 218 LTC staff members responded to one of three vignettes in which resident sexual contact was observed, with only the gender of the characters changing, to create different gender pairings. Results suggested that staff rated male-male and female-female pairings more negatively than heterosexual intimacy. Knowledge about older adult sexuality made little difference in staff ratings. However, staff attitudes were directly related to ratings of negative reaction and level of acceptability of same-gender sexuality.     

建立以本土企业为主体的协同创新机制研究

改革开放以来，我国经济发展取得了巨大成就，但也面临一些重大挑战，特别是本土企业加入、依赖跨国公司主导的产业链，在短期内得以迅速发展的同时，也导致本土产业链出现了断裂和碎片化的问题，这对本土企业的创新和发展是不利的。文章研究在我国建立以本土企业为主体的协同创新机制的基本规律和特点，为提高本土企业的创新能力提供借鉴。研究的主要发现是，这是一个复杂和曲折的过程，在这一过程的启动阶段和转折阶段，非经济因素或者至少是长期经济因素而不是短期经济因素具有独特的、非常重要的作用。     

有利于经济长期增长的政府类型剖析

促进经济的长期增长,是政府的重要目标。为此,就需构建扶弱性政府,而这又需构建与市场谈判势力对称的社会结构,以此削弱市场谈判势力强的利益集团的非市场谈判势力,增强市场谈判势力弱的利益集团的非市场谈判势力。     

Population aging and long-term care policies in the Gulf region: a case study of Oman

Population aging is a phenomenon occurring across the globe including in countries traditionally exhibiting population dividends and “youth bulges.” The Gulf Corporation Council countries are no exception as they currently experience a process of population aging, albeit at a different stage from many developed countries. However, due to historically high fertility rates and fast-paced epidemiological transition, some of these countries will experience population aging at a higher pace than what has been observed in Europe and the United States. This article reviews recent developments in long-term care policies in the Gulf region with a focus on Oman as an example of a high-income Arab country that is experiencing population aging while still being governed by traditional family aged-care norms. Utilizing existing data and published research complemented by policy analysis and field visits, we analyze the process of population aging in Oman and neighboring countries and its policy implications.