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立宪政体是指在宪法上设计国家权力结构及运作制度,并依据宪法施行国事的政治体制,代议民主、财政预算是立宪政体的两项重要内容.历经120年发展,日本立宪体制由明治宪法上君主主权转变战后宪法的国民主权,国会及其预算职能随之发生改变,地位日益凸显,代议民主已经成为日本财政预决算审议的重要特色.我国应借鉴日本法的经验,以<预算法>修改为契机,深化预算体制改革,积极推进宪政国家建设.  相似文献   

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On Decomposing Net Final Values: Eva,Sva and Shadow Project   总被引:1,自引:0,他引:1  
A decomposition model of Net Final Values (NFV), named Systemic Value Added (SVA), is proposed for decision-making purposes, based on a systemic approach introduced in Magni [Magni, C. A. (2003), Bulletin of Economic Research 55(2), 149–176; Magni, C. A. (2004) Economic Modelling 21, 595–617]. The model translates the notion of excess profit giving formal expression to a counterfactual alternative available to the decision maker. Relations with other decomposition models are studied, among which Stewart’s [Stewart, G.B. (1991), The Quest for Value: The EVA™ Management Guide, Harper Collins, Publishers Inc]. The index here introduced differs from Stewart’s Economic Value Added (EVA) in that it rests on a different interpretation of the notion of excess profit and is formally connected with the EVA model by means of a shadow project. The SVA is formally and conceptually threefold, in that it is economic, financial, accounting-flavoured. Some results are offered, providing sufficient and necessary conditions for decomposing NFV. Relations between a project’s SVA and its shadow project’s EVA are shown, all results of Pressacco and Stucchi [Pressacco, F. and Stucchi, P. (1997), Rivista di Matematica per le Scienze Economiche e Sociali 20, 165–185] are proved by making use of the systemic approach and the shadow counterparts of those results are also shown.  相似文献   

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通过对《文选》五言诗中"三字脚"各种形式的调查,可以证明三字词只占其中一小部分。在右向音步规则与循环音步规则中,应采用循环音步规则对汉语诗歌进行分析。同时,在对"三字脚"节奏进行分析时应加入空拍这一因素。调查还证明,三字脚并不是所有单音节语言的普遍节奏形式,而是在汉语诗歌中特别发展起来的。  相似文献   

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Final conversations (FCs) are defined as the communicative interactions, both verbal and nonverbal, that occur between terminally ill patients and relational partners. In this study, the “Final Conversations Scale” was developed and tested. A total of 152 participants that had engaged in final conversations with individuals that were terminally ill completed the newly developed instrument. Factor analysis produced a five-factor structure, including: messages of spirituality/religion; expressions of love; proactive difficult relationship talk; everyday communication; and talk about illness/death. Participants' perceptions of the relational closeness and difficulty with the deceased significantly influenced the individuals' recalled frequency of FCs messages. Practical and scholarly implications focus on the needs of the family members regarding their communication with terminally ill individuals, as well as directions for future research with the FCs Scale.  相似文献   

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殿试是科举考试的最高层次。明代的殿试始于洪武四年,初期多是由皇帝亲制策问,后来多由翰林院的翰林们拟题,然后送交皇帝裁定。明代洪武永乐两朝总共进行了16次科考,相应的就有16道殿试制策题目。这些制策的主题都是围绕着如何治理天下国家而问,历史学在这些制策中扮演着重要的角色,同时每一篇制策都要从时政的角度提出问题,鲜明地反映出时务策的特征。在殿试考试中能够脱颖而出,说明应试者确实具有很高的知识水平和运用知识的能力。  相似文献   

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Correspondence to Paul Michael Garrett, c/o, British Journal of Social Work, University of Warwick, Coventry, CV4 7AL Summary This paper explores aspects of the Looking After Children: GoodParenting: Good Outcomes system (LAC) (Parker et at., 1991).It is suggested that the scheme, to be used with children andyoung people who are ‘looked after’ by local authorities,needs to be subjected to greater critical scrutiny. The paperseeks, therefore, to situate the LAC system in a social andpolitical context and highlights how it also relates to thedominant operational modalities of social work interventionin the late 1990s. In addition, the paper explores how ‘troublesome’children and ideas centred on ‘parenting’ featurein the LAC discourse. The discussion concludes with an examinationof Action and Assessment Records (Ward, 1995b), the centrepieceof the LAC system.  相似文献   

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The Star Trek mission, to go where no one has gone before, has returned us to our own inner spaces. One could see the latest question raised by explorations in terms of how to respond when confronted by an awareness of irreducible difference concerning that which bounds and blinds individuals however they are conceived of and wherever they are. (Blair 1997, 88)  相似文献   

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童力群 《唐都学刊》2006,22(1):121-124
《红楼梦》庚辰本第57回里有“金西洋自行船”,第63回里有“自行船”,说的都是宝玉房里有西洋自行船模型。当时的自行船就是以蒸汽机为动力的轮船。试制轮船成功的是美国发明家富尔顿,时在1807年(嘉庆十二年)。由于程乙本亦有“金西洋自行船”和“自行船”的叙述,而程乙本梓行的时间是1792年(乾隆五十七年),早于1807年,因此,宝玉房里的自行船模型,只能仿自于最先试制的轮船。该式轮船的发明家是法国的乔弗莱,时在1769年至1782年之间。因此庚辰本定稿于乾隆三十五年(1770)至四十七年之间的某年。  相似文献   

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