其他综合收益列报与披露存在的问题及原因分析——基于沪深两市2009-2011年年度财务报告数据

通过以沪深两市2009-2011年年度财务报告数据为样本,对上市公司其他综合收益列报与披露效果进行考察发现,三年来,上市公司"其他综合收益"项目列报的金额呈逐年下降趋势;各年均存在着报表间数据勾稽关系错误、漏填或错报"综合收益总额"项目的金额、未在附注中充分披露其他综合收益具体项目内容等技术层面上的问题;同时,发生混淆其他综合收益和权益性交易事项的问题较为普遍。在财务报表中引入综合收益指标,有助于投资者等财务报告使用者分析企业的全面收益情况。其他综合收益未来在我国的会计实践中任重而道远。     

低碳农业技术的尴尬: 以水稻生产为例

通过文献整理和农户调研分析发现,采取保护性耕种作业和水、肥管理等低碳技术措施,能有效提高水稻固碳减排效果;从产量来看,免耕措施对产量的影响不明显,前茬作物秸秆还田措施增产效果变异系数大,化肥配施有机肥的增产效果较显著,放任地不施加任何技术措施的生产方式将使水稻产量显著下降;从成本收益看,多数低碳技术措施的物质成本增加高于其产量增加带来的收入,而且投入的人工量增加.推广水稻低碳生产技术需要采取政策措施消化成本增加,提高种植水稻的相对经济效益.     

收益重组与秩序再造:建国初期的农村减租运动——以无锡为中心

建国初期的土地改革是土地私有制向公有制转变的过渡阶段。在解放之初的苏南地区,由于地权形态和政治状况比较复杂,中国共产党采取了谨慎渐进的减租政策,对农村的土地收益权进行了调整,初步动员了农民,为之后的土地改革奠定了合法性基础。     

Bootstrap methods for stationary functional time series

Bootstrap methods for estimating the long-run covariance of stationary functional time series are considered. We introduce a versatile bootstrap method that relies on functional principal component analysis, where principal component scores can be bootstrapped by maximum entropy. Two other bootstrap methods resample error functions, after the dependence structure being modeled linearly by a sieve method or nonlinearly by a functional kernel regression. Through a series of Monte-Carlo simulation, we evaluate and compare the finite-sample performances of these three bootstrap methods for estimating the long-run covariance in a functional time series. Using the intraday particulate matter (\(\hbox {PM}_{10}\)) dataset in Graz, the proposed bootstrap methods provide a way of constructing the distribution of estimated long-run covariance for functional time series.     

论我国城乡职业教育资源的优化配置

城乡统筹,实现职业教育资源的优化配置,其重大意义在于:发挥了城市对乡村的辐射带动作用,找到了城乡结合、院校协作、资源共享的最佳契合点,也使多渠道转移农民就业变为现实。鉴于我国职业教育经费投入重城轻乡、专业设置重工轻农、院校布局重东部轻西部的实际,实现职教资源优化,应秉持城乡一体化、资源效能最优化和社会效益最大化的原则。具体举措为:统一领导,发挥政策的引领、规范作用;统一规划,构建我国东部支援西部、城市支援乡村的职教资源优化配置网络;创新思维,多渠道筹集财力资源;创造条件,鼓励双师型教师、优秀毕业生到贫困地区任教;精成援助,校际之间实现软硬件资源整合共享。     

Absent Role of the State: Analysis of Social Support to Older People with Disabilities in Rural China

China is experiencing rapid population ageing and already has 44 million older people with disabilities aged over 59 years. Yet social support of these older people with disabilities is undeveloped and not well researched. This article contributes by using a disability rights framework (right to life and protection, economic security and social support) to analyze local cases in rural China. It finds that, although the family is still the main provider of economic and care support to rural older people with disabilities, the absence of a state role in welfare provision has negative impacts on the well‐being of older and younger generations in rural families.     

吕本中“活法”诗论针对性探微

吕本中所作《夏均父集序》,主张作诗用“活法”。他在南北宋之际一再强调这种理论的现实背景是什么？学界或以为是针对黄庭坚句法、字法体系及江西诗派末流之弊。据笔者考察,若说有现实针对性的话,极可能是当时受官方词科四六“典雅派”影响的诗坛,吕本中没有从江西诗派内部“造反”的任何可能。     

Old Age Care Preferences Among Chinese Middle-Aged Single-Child Parents and the Related Policy Implications

We contrast rural and urban single-child parents’ old age care preferences and factors determining their preferences. The results show that single-child parents are more likely to report specific old age preferences than parents with multiple children; urban single-child parents are also more likely to have specific old age care preferences than their rural counterparts. Pension/social insurance is most preferred by urban single-child parents; whereas the preferences of rural single-child parents are more diverse. The most significant rural and urban differences lie in the effects of social and medical insurance on the respondents’ selection of care sources. Policy implications are discussed in the end.     

Missing Elements in the Protection of Children: Three Cases from China

ABSTRACT.

The article analyzes 3 severe cases of child abuse that were widely discussed in the mass media in China in 2007 based on a framework used by the International Society for Prevention of Child Abuse and Neglect in its official publication World Perspectives on Child Abuse. The framework sets out the basic elements that must be included in systems of child protection: a) a responsible government or government-authorized organization; b) a set of institutional arrangements for reporting cases of child abuse, investigation, and intervening when necessary; and c) state guardianship or mechanisms to remove children from their parents’ care when necessary. By applying the framework to the 3 cases under analysis, the authors found that these basic elements are missing from the Chinese child protection system, and therefore, they recommend that a reform of the system to address these elements should be a priority for Chinese social policy. The article makes a number of recommendations for reform.     

Looking for best practice in caring for disabled children: a case of socialized foster care in China

This study focuses on the problems associated with caring for children with cerebral palsy (CWCP) in Chinese State Children's Welfare Institutions (SCWIs). It considers how to place these children with foster families and also provide them with the best rehabilitation services. In a pilot project, one SCWI trained foster parents as rehabilitators and provided services to CWCPs living with foster families in selected rural communities. The practice was very successful over the last decade, and more than 600 CWCPs in these communities are growing up happily. Hence, specialized foster care projects could be a solution for all SCWIs in China, where most of the institutionalized children are disabled.