苏轼饮食文化述论

苏轼不仅是一位多才多艺的文坛大家,而且是一位美食家、品酒师、酿酒师和园艺师.他的饮食文化融入了更多的雅的意蕴,这主要体现在浓厚的文化意识、美学意识上;作为学识渊博的文化人,开明士大夫中的一员,他对人民有深厚的感情,主张与人同乐;他喜欢亲自动手,从实践中品尝饮食的乐趣;他还特别注重食疗养生之道,等等.苏轼饮食文化的特色与他乐观开朗、富有生活情趣的性格相关,亦与他对儒、佛、道的信仰密切联系.     

前秦法制初探

前秦是东晋十六国时期惟一统一了北方 ,且政治较为清明、最具有规模气度的一个政权。前秦统治者对儒学推崇备至 ,决定了其法律思想为 :德化为先、礼法并用和约法慎刑。在选官制度方面 ,前秦采取了多途径选贤求才之策 ,并通过推行一系列积极的经济法律措施 ,促进经济的发展 ,前秦统治者对法律的运行亦颇为重视 ,主要体现在司法机构比较健全 ,注重督励官吏公正和严格执法。前秦之所以能出现十六国时期仅见的盛世 ,与其法制建设不无关系     

如何完善我国国家审计职责的探讨

近年来,我国社会主义市场经济体制的建立和完善,权力制约机制的建立与加强等都对国家审计有了更高的要求,国家审计也应根据我国审计环境的发展,从完善国家审计法律法规、加强国家审计机关及人员监督等方面入手,进一步完善我国国家审计职责、职权,以更好地为国家经济发展服务。     

Industrial relations and adjustments to the crisis: A comparative micro‐statistical analysis of France and Great Britain

In this comparative study, the authors analyse the relationships between industrial relations and workforce or wage adjustments in response to the 2007–08 crisis, using two highly comparable establishment‐level surveys conducted in Great Britain (WERS) and France (REPONSE) in 2010–12. Notwithstanding contextual differences in the countries’ productive systems and the timing and impact of the crisis, the relationships between industrial relations and adjustment strategies appear to have been similar (trade union presence not preventing adjustments). Differences in industrial relations are therefore not found to provide an explanation for the different modes of adjustment observed at the macroeconomic level.     

上海生态文明建设的激励和约束机制研究

生态文明建设是一项系统工程,需要通过整体推进,构筑规划、建设、管理、技术、产业、社会和合作协同发展的综合体系。未来上海应以建立和完善市场机制为核心,以法律机制为前提,以政府监管机制为保障,以能力建设机制为基础,以社会参与机制为监督,按照"引逼结合、多方合力、突出重点、先行先试"的原则,加快上海生态文明建设机制创新。主要途径有:完善碳排放交易试点,建立长效市场机制;推进分布式能源应用,提高清洁能源比重;加快新能源汽车推广,优化交通能源结构;培育发展再制造产业,推广先进制造理念。     

中国农村民间借贷市场融资约束环境下利率定价模型分析——以广东农村实地调查数据为例

通过对广东农户民间借贷行为实地调查的问卷进行数据分析,了解农村民间借贷中的资金供求关系,发现存在的融资约束问题,进而对融资约束环境下民间借贷资金利率定价过程进行实证分析;着重考察农村民间借贷利率受公共信息和私人信息影响的程度,从借款人和贷款人的角度分别建立定价模型进行经验分析。结果显示,定价模型在F检验1%水平上显著,其他模型具有R2的统计显著性;反映借款用途的变量在10%水平上显著,其他变量均在5%水平上显著。这说明该市场利率能够反映公共信息的影响,借款人和贷款人的利率定价也反映了各自私人信息中相关风险和财务能力因素的影响,得到的经验结论主要是:第一,农村民间借贷市场是自主交易的金融市场;第二,其利率定价过程基本市场化。     

Gendered experiences of physical restraint on locked wards for women

Physical restraint is used in inpatient services for people with intellectual disabilities as a way of holding a person to avoid injury. This article uses data from an ethnographic study in a locked unit in the north of England to explore women’s experiences of physical restraint using a feminist disability studies analysis. Data consists of field notes as well as interviews with 16 of the women who had experienced restraint, and 10 staff who worked with them. The women gave insights into the gendered phenomenon of restraint in light of their past experiences of violence. The authors argue that restraint is used with women to encourage passivity at times when more relational and therapeutic methods could be used. The article offers recommendations for alternative strategies that services can encourage.     

双边预约定价安排:基于税权谦抑的税收征管合作

双边预约定价安排是两国税务主管当局基于税权谦抑而进行的税收征管合作,旨在解决跨国公司关联交易的转让定价避税问题,有效避免双重征税.双边安排这种税收征管合作属于政府间特殊税收协定,是专门针对某一跨国公司关联交易中存在的转让定价避税问题,其以一般性国际税收协定为基础,属于为第三人利益而缔结的税收征管合作协定.     

Examination of the relationships between dietary restraint,alcohol, and adverse problems among women

Objective: Women who report greater chronic dieting consume more alcohol, drink more frequently, and experience greater problems than women who report less chronic dieting. Alcohol may also temporarily disrupt a woman's dietary rules, leading to increased caloric intake and subsequent restriction. This study examined whether alcohol use mediated the relationship between dietary restraint and alcohol problems in a woman's daily life. Participants: Women (N = 59) completed the study by the fall of 2013. Methods: Participants completed up to six assessments for 10 days, including intended dietary restraint, alcohol use, and problems. Results: Drinking quantity partially mediated the relationship between dietary restraint and alcohol problems. For each drink consumed, there was a 1.4 times greater likelihood of eating after drinking, which was associated with greater intention to subsequently restrict calories. Conclusions: The types of drinks consumed and reasons for restricting one's caloric intake may inform the relationship between these behaviors.     

Combining Food Frequency and Survey Data to Quantify Long-Term Dietary Exposure: A Methyl Mercury Case Study

Twenty-four-hour recall data from the Continuing Survey of Food Intake by Individuals (CSFII) are frequently used to estimate dietary exposure for risk assessment. Food frequency questionnaires are traditional instruments of epidemiological research; however, their application in dietary exposure and risk assessment has been limited. This article presents a probabilistic method of bridging the National Health and Nutrition Examination Survey (NHANES) food frequency and the CSFII data to estimate longitudinal (usual) intake, using a case study of seafood mercury exposures for two population subgroups (females 16 to 49 years and children 1 to 5 years). Two hundred forty-nine CSFII food codes were mapped into 28 NHANES fish/shellfish categories. FDA and state/local seafood mercury data were used. A uniform distribution with minimum and maximum blood-diet ratios of 0.66 to 1.07 was assumed. A probabilistic assessment was conducted to estimate distributions of individual 30-day average daily fish/shellfish intakes, methyl mercury exposure, and blood levels. The upper percentile estimates of fish and shellfish intakes based on the 30-day daily averages were lower than those based on two- and three-day daily averages. These results support previous findings that distributions of "usual" intakes based on a small number of consumption days provide overestimates in the upper percentiles. About 10% of the females (16 to 49 years) and children (1 to 5 years) may be exposed to mercury levels above the EPA's RfD. The predicted 75th and 90th percentile blood mercury levels for the females in the 16-to-49-year group were similar to those reported by NHANES. The predicted 90th percentile blood mercury levels for children in the 1-to-5-year subgroup was similar to NHANES and the 75th percentile estimates were slightly above the NHANES.