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     

利用孔板及均速管进行空气-水两相流单双参数测量研究

本文利用孔板及均速管的组合对空气-水两相流的流量及质量含气率进行了单、双参数测量研究,给出了两种元件的单参数公式及其双参数组合公式。对3种不同孔径的孔板、4组孔板及均速管间距以及两种型号的均速管进行了研究,获得了比较满意的结果。     

THE MOTHER AS CONSUMER:

The historical context of the emergence of the "mother as consumer" is the subject of this article. The newly formed children's clothing industry and its trade press (1917-1929) serve as entry points into this investigation. The focus is on examining several nodes of intersection among the domestic sphere of mothers and children, the involvement of mothers in child welfare efforts, and the strategies of some in the merchant class to capture the "mother trade" by exhorting consumption on behalf of children. An ideology of maternal consumption served to adjudicate the integration of the sacred sphere of mothers and children with the profane world of the marketplace by recasting motherhood as consumer practice.     

哲学的正名与创新

主体性的实践哲学具有一定的时代意义,但它并不是哲学的全部,而是应该在唯物历史观的框架下加以研究。马克思主义哲学是改造、吸收人类各种思想、智慧的“大”哲学,其主体仍然是唯物论和辩证法。哲学的创新就是从各个方面继续深入研究。     

Moving images: the mobility and immobility of 'kids standing still'

Mobility is a frequently recurring theme in recent debates around the emergence of new technologies. However, with this increasing attention paid to mobility, how does ‘immobility’ become notable as an absence of mobility? How are such perceptions of immobility used to occasion assessments of motive, intent and moral standing? This paper features a sociological interrogation of examples of immobility made notable through expectations of mobility. It utilises a study of CCTV as its principle example of the constitution and assessment of mobility and immobility. The paper explores theoretical strategies available for interrogating these issues. It concludes through an engagement with the boundaries constituted around mobility and immobility. The ways in which forms of assessment operate through, and further maintain, these boundaries are considered.     

突出地域特色的植物科学与技术专业教学改革

培养富有创新精神和开拓能力,理论坚实并具有现代植物生产技能,能够献身生态重建和区域农业发展的应用型高级技术人才。以此作为专业教学改革的基础目标,通过教师队伍素质和水平培养提高,着力相关课程改革,坚持理论教学面对区域农业发展实际,跟踪农业技术发展前沿,强化具有就业市场竞争能力的专业技能培养,通过办学条件的改善,使富有地域特色的专业教学改革取得初步而又明显的成效。     

奴役还是监禁：监狱矫正功能质疑——兼论刑罚的执行

随着刑罚观的改变,作为刑罚执行重要场域的监狱,其功能也在逐步转变,矫正成为现代监狱的核心功能。然而,矫正功能具有正反两方面的内容,必须加以区分。体制化后的监狱并不能真正有效的发挥矫正功能。文章从美国电影《肖申克的救赎》所反映的问题出发,分析了矫正功能的发挥必须具备的前提条件,以及应当注意的问题。同时,对我国监狱改革进行了反思。     

听力教学中背景知识激发浅议

听力水平的提高是英语学习者多种技能的综合反映,也是教师多种教学策略恰当运用的结果。背景知识的激发对学习者听力的理解起着举足轻重的作用。创设“逼真”和“真实”的情境,着重呈现长期记忆与短期记忆材料,丰富“暖身活动”内涵是实现听力教学中背景知识激发的有效途径和方法。     

Tax-based research and data on non-profit organisations

Tax-exempt, non-profit organisations represent a significant and growing sector within the US economy. Between 1975 and 1990, assets of tax-exempt organisations increased in real terms by over 150 per cent while the revenue increased by over 227 per cent. This compares to a growth in real GDP of 52 per cent over the same period. A variety of tax policy issues on tax-exempt organisations and the non-profit sector can be addressed using several sources of data collected by the IRS from federal information and tax returns of exempt organisations. The Statistics of Income (SOI) Division, using sample data, conducts studies of many of the different components of the tax-exempt sector, including non-profit charitable organisations, organisations exempt under sections 501(c)(4)-(c)(9), private foundations and 4947(a) charitable trusts, and the unrelated business income of tax-exempt organisations. Income statement, balance sheet and other financial data, as well as a great amount of non-financial information, are collected in these SOI studies. The primary purposes of this article are: first, to document the role of the non-profit sector in the US economy and the evolving growth and change within the sector from the mid-1970s through to the present; and, second, to describe the ongoing SOI studies of tax-exempt organisations, the products and services available through SOI, and the future statistical plans at SOI for data collection and analysis of tax-exempt organisations and the non-profit sector.     

What to Do at Low Doses: A Bounding Approach for Economic Analysis

To quantify the health benefits of environmental policies, economists generally require estimates of the reduced probability of illness or death. For policies that reduce exposure to carcinogenic substances, these estimates traditionally have been obtained through the linear extrapolation of experimental dose-response data to low-exposure scenarios as described in the U.S. Environmental Protection Agency's Guidelines for Carcinogen Risk Assessment (1986). In response to evolving scientific knowledge, EPA proposed revisions to the guidelines in 1996. Under the proposed revisions, dose-response relationships would not be estimated for carcinogens thought to exhibit nonlinear modes of action. Such a change in cancer-risk assessment methods and outputs will likely have serious consequences for how benefit-cost analyses of policies aimed at reducing cancer risks are conducted. Any tendency for reduced quantification of effects in environmental risk assessments, such as those contemplated in the revisions to EPA's cancer-risk assessment guidelines, impedes the ability of economic analysts to respond to increasing calls for benefit-cost analysis. This article examines the implications for benefit-cost analysis of carcinogenic exposures of the proposed changes to the 1986 Guidelines and proposes an approach for bounding dose-response relationships when no biologically based models are available. In spite of the more limited quantitative information provided in a carcinogen risk assessment under the proposed revisions to the guidelines, we argue that reasonable bounds on dose-response relationships can be estimated for low-level exposures to nonlinear carcinogens. This approach yields estimates of reduced illness for use in a benefit-cost analysis while incorporating evidence of nonlinearities in the dose-response relationship. As an illustration, the bounding approach is applied to the case of chloroform exposure.