浅析所得税会计对两种差异的会计处理方法

本文在对所得税会计中永久性差异和时间性差异的两种账务处理方法 ,即应付税款法和纳税影响会计法进行简炼介绍的同时 ,对两种方法进行了实质性的分析评述 ,最终得出后者优于前者的结论。     

‘Capturing Anarchists Across Borders’: The Transnational Dimensions of Italian Antimilitarist Campaigns, 1911–14

Abstract

This article engages with questions of the integration of different scales of analysis in the study of labour and radical movements: ‘transnational’, ‘national’ and ‘local’ or ‘trans-local’. The article places the study of transnational anarchism in a ‘national’ and ‘trans-local’ perspective. The analysis of the intersection between the networks of those who migrated from Italy and those who remained provides a fruitful means to uncover dynamics within the transnational anarchist movement and the interplay, in both directions, between home country, exile communities and host countries. The article focuses on the crucial, but still unexplored, contributions of communities of Italian anarchists abroad (in, among other places, London, Paris, Berne, Marseille, Barre and Buenos Aires) to the anti-militarist campaigns against the Italian colonial enterprise in Libya from 1911 to 1914, in terms of propaganda, theoretical debate, financing and countercultural production. The investigation of the initiatives of anarchist exiles and how they coordinated with their comrades in Italy provides a significant case study, not only to understand network-based transnational anarchism but also to reflect on mechanisms of political migration and their influence on the development of social conflicts.     

Armed and Aging: Dementia and Firearms Do Not Mix !

ABSTRACT

The possibility that persons with dementia possess firearms is cause for concern, but only a limited number of research studies have been conducted on such a topic, usually in the form of case reports. Reducing the occurrence of the firearm-related violence requires effectively identifying dangerous individuals and keeping firearms out of their hands. The health care professionals, i.e. the social workers and the physicians, need to work together and to produce a suitable evaluation of patients with dementia to prevent firearm-related injuries and serious and irreparable damage to persons.     

政府购买社区养老服务的满意度研究——基于上海调查数据的实证分析

面对日益严峻的人口老龄化趋势,社区养老服务不仅承担起养老服务的重要责任,更关系到老年人养老生活的质量.基于上海问卷调查数据,实证分析政府购买社区养老服务的满意度及影响因素,得出以下结论:政府购买社区养老服务的满意度较高,从各维度看,模式满意度最高,其次是人员满意度,项目满意度最低.从具体的影响因素看,需求因素、家庭因素、个人因素中的年龄和受教育程度大都有显著的效应,而经济因素和个人因素中的婚姻状况只对政府购买社区养老服务满意度的部分维度有显著的影响.     

The role and effect of controlling shareholders in corporate governance

This paper examines two potentially contradictory effects of the presence of controlling shareholders. Controlling shareholders have been shown to be beneficial, as they generally have a long-term interest in the firm and are willing and able to monitor the actions of senior managers closely and decrease agency costs between shareholders and management (agency costs of Type I). However, they are also in a position to expropriate the firm’s assets, especially when they are actively involved in management (agency costs of Type II). More specifically, this article reviews how regulatory and legislative bodies have tried to curb the consumption of private benefits by controlling shareholders while preserving the beneficial aspects of their long-term interest and their monitoring role, the effect controlling shareholders on the application and effectiveness of corporate governance best practices as well as on the executive and board member remuneration.     

The (vertex-)monochromatic index of a graph

A tree T in an edge-colored (vertex-colored) graph H is called a monochromatic (vertex-monochromatic) tree if all the edges (internal vertices) of T have the same color. For \(S\subseteq V(H)\), a monochromatic (vertex-monochromatic) S-tree in H is a monochromatic (vertex-monochromatic) tree of H containing the vertices of S. For a connected graph G and a given integer k with \(2\le k\le |V(G)|\), the k -monochromatic index \(mx_k(G)\) (k -monochromatic vertex-index \(mvx_k(G)\)) of G is the maximum number of colors needed such that for each subset \(S\subseteq V(G)\) of k vertices, there exists a monochromatic (vertex-monochromatic) S-tree. For \(k=2\), Caro and Yuster showed that \(mc(G)=mx_2(G)=|E(G)|-|V(G)|+2\) for many graphs, but it is not true in general. In this paper, we show that for \(k\ge 3\), \(mx_k(G)=|E(G)|-|V(G)|+2\) holds for any connected graph G, completely determining the value. However, for the vertex-version \(mvx_k(G)\) things will change tremendously. We show that for a given connected graph G, and a positive integer L with \(L\le |V(G)|\), to decide whether \(mvx_k(G)\ge L\) is NP-complete for each integer k such that \(2\le k\le |V(G)|\). Finally, we obtain some Nordhaus–Gaddum-type results for the k-monochromatic vertex-index.     

论少数民族"鸟崇拜"观念的舞蹈现象

傣族的孔雀舞、青海的小鸟舞、傈僳族的鸟王舞、哈尼族的棕扇舞、藏族的玛恰霞布卓等以鸟为主题的民族舞蹈蓬勃地在中华大地上繁衍传承着。笔者认为这是一种原始牧猎文化的遗存,也是一种原始舞蹈鸟崇拜文化的表现,而这种鸟图腾崇拜在远古中华大地上一度独领风骚。而各民族受地域影响,所呈现出的鸟图腾舞蹈又大相径庭,这有其深刻的历史动因和文化意蕴。在此,笔者试做一管见。     

单一制与联邦制下的行政监察效能比较——对传统认识偏差的两点修正

行政监察系行政权力系统内部上级对下级行使权力过程和结果的察看与督促,因其明显的行政系统内部性特征而遭遇传统权力监控理论视域的不信任偏见,同时传统观念对单一制政府与联邦制政府下的权力监控效能优劣也存在某些认识偏差。从行政监察效能的角度切入考察,可以对这两种既有认识偏差做出适当的修正。     

对移植辩诉交易制度的理性思考

辩诉交易制度的基本机能在于规避诉讼风险,提高诉讼效率。面对案件数量的增加和司法资源的有限性之间的矛盾,我国司法机关近年来也在考虑移植美国的辩诉交易制度,但是任何制度都自有孕育其生长、发育的社会和文化环境,正是由于中美之间的诉讼制度和诉讼观念都存在较大的差异,使得我们在考虑移植辩诉交易制度时,必须谨慎地对辩诉交易制度运行的内在机理和外在环境加以理性的思考。     

哲学与自由--兼论现代性与后现代主义

本文梳理了西方哲学家对自由概念的阐述和界定,指出由启蒙运动确立的自由乃是建立在理性主义基础上的积极创造、奋发向上的自由,它是推动人类社会不断前进的思想动力,也是现代性的一个主要特征.反之,后现代主义所说的边缘化、零散化、平面化等不过是消极无为、随心所欲的散漫,并不具有积极建构的意义.我们理应对自由与散漫加以区分,为人的自由发展和社会公正奠定哲学基础.