"入世"对我国会计的影响

我国已正式加入世界贸易组织 ,这在为新世纪的中国经济发展提供更为广阔的空间和机遇的同时 ,也提出了严峻的挑战。会计 ,作为通用的商业语言 ,在未来的国际贸易交往中 ,将会发挥更加重要的中介作用     

谈教学方法的科学性和艺术性

教学方法具有科学性和艺术性的双重特点 ,教师要把两者有机结合才能取得良好的教学效果。     

邻里——转型期的社会资本

在社会转型期,社会控制力开始下降,社会控制成本相对上升.为减少社会控制成本,邻里,这一种传统的乡土社会资本,在现代社会应发挥社会资本的三大潜功能信任、互惠、规范.三大功能的发挥有助于减少常规的社会控制成本,达到社会转型期的良好整合.     

对知识经济时代高等教育走向的几点思考

知识经济有几个显著特征 :知识成为最具活力的生产要素、知识经济的国际性、知识经济的创新性 ,并以此为基础对高等教育的走向进行了探讨 ,对现实高教改革有一定参考价值。     

网络零售配送系统最优运作成本的分析

针对配送运作成本关键部分棗平均运距作出的估计,在车辆路径问题渐进最优理论的基础上,建立了一个平均运作成本最优的规划模型,从经济的角度对运作策略作了简要分析。与其他规划模型不同,新建模型考虑了平均水平的概率特性及众多实际因素,因而具有较好的实用性。     

夏夷文野之分与华夏中心意识

华夏中心意识使夏夷文野之分成为夏夷之辨的主流观念。夏夷文野之分又因民族矛盾和中外文化冲突而出现两种极端保守的表述形式———夏夷人禽之别和以地之中外划分夏夷的主张。对中华民族的历史进程而言 ,夏夷文野之分与华夏中心意识具有正反两方面的影响 ,而且随着时间的推移 ,其负面影响日益凸现。     

危机与改革——国际田联现状分析

为了更有效地推动田径的发展 ,国际田联应致力于组织机构、比赛项目设置、裁判规则与手段等方面的研究与改革 ,加大反兴奋剂的力度 ,并努力消除与国际奥委会和其他国际体育组织之间的冲突     

Aid, Relief, and Containment: The First Asylum Country and Beyond

A fundamental problem that confronts the European Union today is how it can maintain its commitment to the institution of asylum while checking irregular migration and the abuse of its asylum system. In order to explore a response to this dilemma the paper addresses the following questions: what role can relief and aid policies play in influencing migration patterns? What should be the appropriate approach to the granting of relief and aid to developing countries of first asylum? Should it be viewed as a part of the larger problem of development or be treated as a distinct issue? What kind of a relief/aid model will help refugees return to post–conflict societies and stop the conflict from reproducing itself? The paper examines two different approaches to address these questions: the alliance–containment approach and the distributive–developmental approach. It also looks at some empirical evidence, which reveals that at present it is a conservative alliance–containment approach that informs EU relief and aid practices. This approach, however, does not help achieve the stated objective of checking abuse of asylum and migration procedures while sustaining a commitment to a liberal asylum regime. The paper goes on to identify the gaps in EU policy and the lessons that can be drawn. It concludes by looking at different policy alternatives and suggesting the adoption of a reformist distributive–developmental model. The implementation of this model holds out the hope of reverting to a more liberal asylum regime while controlling irregular migration and “bogus” asylum seekers, for the reformist distributive developmental model takes a more long–term view of migration trends and also seeks to address the growing North–South divide.     

社会主义市场经济与集体主义价值取向的实现

建设社会主义市场经济，使集体主义原则的贯彻面临着许多新的问题，但不能由此认为市场经济的价值取向只能是个人主义。相反，社会主义市场经济在本质上必然要求坚持集体主义价值取向，但这一取向的实现则必须有新的具体途径和要求。     

完善我国证券监管的几点法律思考

加强证券监管和完善证券监管的法制建设现已成为各国共识。我国的证券市场经过二十年的发展, 在证券监管法制建设方面虽已取得可喜的成绩, 但仍面临着许多问题和挑战。本文现就我国证券监管的法制建设有关问题做些思考。