合并后的高校期末会计报表的合并调整程序与方法初探

为了实现教育资源的优化组合 ,近年来国家对许多高等院校进行了合并、划转和调整。在合并后的高校各校区之间出现大量的拨入、拨出经费 ,往来结算等财务核算工作。从而产生了一项新型的、类似于企业集团的会计工作———期末会计报表的合并及调整工作。本文拟就高校合并后的期末会计报表的合并及调整工作 ,结合笔者在相关业务工作中的实际 ,作一些探讨     

证券市场中上市公司粉饰报表的原因及治理

上市公司粉饰报表对我国经济的健康发展危害严重。上市公司粉饰报表的原因主要在于 :一是上市公司存在粉饰报表的内在动因 ,二是企业外部监督约束机制不健全。解决上市公司粉饰报表的问题 ,首先要加强会计人员的职业道德教育 ,其次要进一步完善上市公司的外部监管机制     

试论江泽民教育论述的系统统一性

江泽民教育思想论述是当今教育思想理论的重要宝库。文章从六个方面详实分析了江泽民教育论述的特质,认为它具有目标与手段、内容与形式的统一性、继承与发展的统一性、理论与实践的统一性、整体性与个性的统一性、世界性与民族性的统一性、时代性与前瞻性的统一性等系统特性。     

被害人的上诉权再探

本文在已有的研究基础上 ,从审判权的特性、程序公正、诉讼模式等方面对公诉案件被害人应该享有上诉权进行了分析     

论被害人陈述的法律地位

被害人在刑事诉讼中所同时具备的当事人角色与实质证人角色之间的冲突，是所有当事人证据都存在的普遍性问题，并不足以否定被害人陈述作为证据的适格性。由于被害人在公诉案件审判程序中并不具备独立的控诉职能，因此相关之角色紧张在一定程度上得以缓和。在我国刑事证据制度构筑封闭式的证据分类体系的情况下，人证及当事人证据在分类逻辑上的要求，决定了被害人陈述不仅是适格的诉讼证据，而且构成独立的法定证据种类。     

论杀人犯罪被害人与刑事司法参与

杀人犯罪被害人是指因杀人犯罪行为而遭受直接侵害的自然人。杀人犯罪被害人参与刑事司法，具有重要意义和价值，其途径主要有量刑参与和刑事和解。此外，在被害人具有过错的情况下，其也以独特的方式参与到刑事司法程序之中。     

中国企业储蓄率变动原因探析

我国国民储蓄率一直居高不下,其中企业部门的储蓄率变动逐渐引起人们的关注。研究发现,国民储蓄率自2008年增势减缓,主要因为企业部门储蓄率出现下降,企业支付的劳动者报酬、财产支出以及融资渠道的变化是企业储蓄变动的主要原因。进一步通过E-G协整法探究企业储蓄率对国民经济、投资率的影响,发现企业部门对经济发展和投资水平起到积极作用。最后,根据企业部门的国民地位和储蓄率变动趋势给出密切关注企业储蓄率、合理降低居民储蓄率的相关建议。     

Perceptions of Domestic Violence in Lesbian Relationships: Stereotypes and Gender Role Expectations

In light of evidence suggesting that violence between lesbian couples is oftentimes dismissed as “mutually combative,” expectations that support this perception were examined. Participants (N = 287) evaluated a domestic violence situation within the context of a lesbian partnership. As physical appearance may be used to support gender- and heterosexist-based stereotypes relating to lesbians, participants evaluated a domestic violence incident wherein the physical appearance of both the victim and perpetrator were systematically varied. Overall, women perceived the situation as more dangerous than did men. However, among women, the plausibility of the victim's claim, and blame assigned to the perpetrator and victim, varied as a function of the physical appearance of the couple. Implications of this research as well as future directions are discussed.     

“A rape was reported”: construction of crime in a university newspaper

Historically, the news media have engaged in high rates victim blaming in their reporting of sexual assaults. However, in recent years, gains in civil rights and renewed attention to Title IX may mean sexual assault victims are receiving less-biased news coverage. Using a content analysis, we examined the tone and message of all crime stories published in one United States university newspaper from academic year 2015–2016 (n = 99). Comparing attributions of responsibility made to both victims and offenders across several major crime categories (rape, murder, sexual assault, robbery, physical assault, sexual misconduct, and sexual abuse), and consistent with historical trends, we found higher levels of victim blaming in stories on rape and sexual assault than any other crime. We identify rhetorical devices commonly used to discredit the victim and/or absolve the perpetrator. Despite perceived gains achieved by Title IX, news coverage continues to buttress victim blaming culture.