宋代“别籍异财法”的演变及其原因阐析

宋代“别籍异财法”经过真宗、仁宗、孝宗、光宗等时期的多次修改 ,逐渐确立了子孙的财产权。自太祖直至仁宗初年 ,多以特别法的形式修正“别籍异财法”的生效时间与量刑 ;仁宗景祐四年 ,法律承认“非因祖父母财及因官自置财”为个人所有 ;孝宗时著令承认子孙的财产权 ;光宗时又对此法令稍加限制。促使“别籍异财法”发生演变的两大原因是差役和家庭财产纠纷。考以史实 ,“别籍异财法”在社会基层的实际推行效果并不理想。     

从支出预算执行周期看高等院校会计核算改革

立法机构审议通过批准了预算,法律即赋予高等院校合法收取和使用公共资金的权利,这是支出预算执行的第一阶段。收付实现制会计基础制度之下,高校会计以实际收到财政拨款作为核算起点,高校会计无法核算、监督高校支出预算执行的全过程。高校会计核算应将立法机构批准高等院校预算事项作为高校会计核算的起点。     

和谐管理的传统文化视阈——基于中庸之道的当代发掘

置身和谐社会构建的现实背景下,中国企业的发展迫切需要有效培植和谐管理理念.中庸之道是儒家推崇的处世智慧,其实质以朱熹的话说是把握两极之间"恰好的"和谐智慧.儒家以中庸为基本原则,对人与自然、与他人、与自身这样三重关系所给出的三大命题,即天人合一、人我合一、欲理合一,充分体现了其"恰好的"和谐管理智慧.它对如何打造和谐企业给出了非常具有"实用理性"的价值指引:天人合一作为人与自然关系问题上的中庸平衡之道,其理想状态是达到"天人和谐"的境界,它是现代企业追求和谐管理的基本决策原则;人我合一作为人与他人关系问题上的中庸平衡之道,其理想状态是达到"致中和"的和谐境界,它为现代企业追求和谐管理提供了最基本的管理伦理原则;欲理合一作为人自身内部欲望与理智关系问题上的中庸平衡之道,其理想目标是达到"中行"的内心和谐状态,它为现代企业经营者提供了最基本的修行原则.     

Social work guanxi: a reflexive account of the social work relationship in the Chinese context

ABSTRACT

In a guanxi-driven acquaintanceship, the worker, the client, and the community are tied together more closely than they are in mutually agreed-upon service contracts. This paper re-examines the contemporary boundaries in the social work relationship, especially in Asian nations such as China, where ‘relationships’ are generally translated and perceived as ‘guanxi’. The indigenisation of social work must be managed with care when translating from West to East. Drawing from the experiences of community development projects in rural Hong Kong, this paper discusses how guanxi among social workers, clients and other stakeholders in Chinese communities might challenge the professionalism of social work and breach the boundaries of social work relationships.     

生态城市空间结构国内外研究进展

城市空间结构在很大程度上影响城市的运行效率,探究这一空间秩序以及如何引导城市空间结构朝着宜人生态的方向发展,在城市地理学中具有重要的理论和现实意义。基于城市地理学的视角,对国内外生态视角下城市空间结构的理论和实践研究进行梳理和总结,以期为未来中国城市空间的可持续发展提供理论指导。     

On kernel density estimation based on different stratified sampling with optimal allocation

Kernel density estimation is probably the most widely used non parametric statistical method for estimating probability densities. In this paper, we investigate the performance of kernel density estimator based on stratified simple and ranked set sampling. Some asymptotic properties of kernel estimator are established under both sampling schemes. Simulation studies are designed to examine the performance of the proposed estimators under varying distributional assumptions. These findings are also illustrated with the help of a dataset on bilirubin levels in babies in a neonatal intensive care unit.     

A Lagrange multiplier test for testing the adequacy of constant conditional correlation GARCH model

ABSTRACT

A Lagrange multiplier test for testing the parametric structure of a constant conditional correlation-generalized autoregressive conditional heteroskedasticity (CCC-GARCH) model is proposed. The test is based on decomposing the CCC-GARCH model multiplicatively into two components, one of which represents the null model, whereas the other one describes the misspecification. A simulation study shows that the test has good finite sample properties. We compare the test with other tests for misspecification of multivariate GARCH models. The test has high power against alternatives where the misspecification is in the GARCH parameters and is superior to other tests. The test is not greatly affected by misspecification in the conditional correlations and is therefore well suited for considering misspecification of GARCH equations.     

基于非功能属性的制造云服务筛选方法

在云制造环境下,为尽快获取满足单一资源需求的制造云服务,文章提出了一种基于非功能属性的制造云服务筛选方法,以便于制造云服务优选.在通用QoS的基础上,引入产能、产品质量等制造领域相关属性来分析制造云服务的非功能属性;以功能属性匹配为前提,考虑到云制造环境下制造云服务的非功能性指标各自具有的独特特征,基于“平均流程时间最短”的n/1作业排序规则,以减少搜寻次数为目标设计出筛选的调度规则,快速形成候选云服务集,并通过算例分析验证该方法在减少筛选搜索次数方面的有效性.     

Mental Health of Transgender People in Hong Kong: A Community-Driven,Large-Scale Quantitative Study Documenting Demographics and Correlates of Quality of Life and Suicidality

A community-driven survey of 106 transgender people (the first such survey in Hong Kong) showed that: (1) more than half the sample (50.9%) had a university degree or higher qualification; (2) despite this, 43.4% had a monthly income below HK$6,000 (about USD$775); (3) 66% reported “fair” or “poor” quality of life; (4) 67% of the sample (87.1% of respondents aged 15–24 years) had contemplated suicide; and (5) 20.8% of the sample (35.5% of respondents aged 15–24 years) had attempted suicide. It was found that (1) those who were single, had a lower monthly income, and identified as transgender women reported lower quality of life; and (2) those who were younger and on a lower income expressed higher suicidality. The findings suggest that service providers and policy makers urgently need to address the mental health needs of transgender people, particular younger transgender people.     

Desistance-Focused Treatment and Asset-Based Programming for Juvenile Offender Reintegration: A Review of Research Evidence

Research indicates that juvenile delinquency, if not intervened earlier, could potentially lead to the youth’s future involvement with the criminal justice system as an adult. This study identifies research evidence to support the building of a desistance-focused pathway for juvenile offenders positively reentering society. It examines the “desistance” components of treatment programs and assets that help ex-offending adolescents achieve success in reintegrating back to the community. A review of research evidence summarized the empirical data from twelve studies published between 2007 and 2017. Diverse service components were found in addressing the treatment needs of young offenders, indicating that multiple services are needed to lower their recidivism rate. These diverse components were benchmarked with the 40-asset model developed by the Search Institute, providing additional support that these service components are resilience-based and desistance-focused. Both internal and external assets were emphasized in these reviewed studies. Highlighted are the holistic nature of asset-based programs and service components for helping juveniles gain internal awareness and access external resources. A balanced treatment model is recommended with an emphasis on building assets for designing a holistic plan of reintegration to help juveniles reenter society and stay crime-free.