新会计准则下企业会计政策选择的税务筹划

2006年颁布的新<企业会计准则>较旧准则有较大的变化,客观上影响了企业会计政策的具体选择.因此,遵循新会计准则的基本规定,从税收视角探讨企业具体会计政策的选择,有利于企业充分利用政策空间科学降低自身的税收负担.文章主要探讨存货计价方法、固定资产折旧方法和长期股权投资核算方法等会计政策选择的税务筹划.     

动词隐含因果性和语篇话题性对回指选择的影响

动词隐含因果性和语篇话题性是制约回指选择的重要因素,但两者对回指选择的影响机制及交互作用仍不明确。语篇生成续写实验表明,动词隐含因果性确实会影响到后续指称对象的选择,并在原因类联结关系中得到加强;当动词语义倾向回指的对象为新引入的实体,而非语篇话题时,其回指倾向最显著。这说明基于给定语境生成语篇的过程遵循省力原则,但与语篇话题性相比,动词隐含因果性对回指倾向的制约更具刚性。     

河南工业旅游的SWOT分析与战略选择

利用SWOT模型对河南工业旅游未来发展面临的优势、劣势、机会和风险进行探讨,并对河南工业旅游产品开发的四种模式进行概括和案例的举证分析,提出充分发挥政府主导作用,策划富有特色的工业旅游活动,突出重点、强调特色、打造品牌、建立工业旅游导游及讲解体系等建议。     

“动物与人”：叙事伦理、悖反性与双重困境指向——论“抉择之痛”作为功能指涉的效力边际

对初始情境中受难者“陷困”功能的探讨，是“动物叙事”叙事语法研究中不容忽视的一环，其中贯穿了一个最为基础的叙事功能指向——“抉择之痛”。强调“动物与人”两类受难者角色在身体、心理抑或情感维度陷入某种矛盾与纠结的状态，并且彼此间时常呈现出一定的矛盾悖反性。这一角色身份由动物形象与人类形象分别或共同承担，均指向一种叙事伦理层面的现代境遇的表达。在题材范畴方面，这一功能指涉涵盖了家养类与野生类“动物叙事”各自的叙事范畴。其效力边际已不仅仅局限在单纯生态视域与人性指涉的层面，而是凸显现代语境下人类所面临的共通性的伦理困境：一种挥之不去的矛盾、困惑与不安的情感和心境的写照。     

Testing an Integrative Contextual Career Development Model With Adolescents From High‐Poverty Urban Areas

Variations in the economic recovery rate across the United States have led to even greater chasms that separate the employed, unemployed, and underemployed (DeSilver, 2017 ). Therefore, understanding and supporting the career development of future generations is critical—especially for those who live outside the context of social privilege. The authors examined the applicability of the integrative contextual model of career development (ICM; Lapan, 2004 ) to a sample of 220 adolescents (129 boys, 91 girls) from a high‐poverty urban area. Results indicated that a canonical variate comprising foundational ICM skills (e.g., career exploration, goal setting) predicted a variate composed of ICM outcomes (e.g., self‐efficacy, vocational identity), thus supporting the usefulness of the ICM framework for this population. The skill of setting viable career goals was an especially strong predictor of outcomes. Implications for career counseling with adolescents living in high‐poverty urban areas and directions for future research are discussed.     

论图书馆的信息推送服务

信息推送服务是一种个性化的主动信息服务,图书馆在服务过程中必须贯彻以人为本、主动服务、一站式服务、个性化服务理念;网络环境下,基于RSS的信息推送模式比较好的解决信息推送的技术手段,图书馆根据学校的特性选择信息,建立用户需求库、信息资源库,定制用户界面并协同数据库完成信息推送。因此,以用户为中心的信息推送技术必将成为未来信息获取技术的一个重要发展方向。     

选择与成本

市场经济社会,呈现多元并举的开放形态,人们面临的选择越来越多,但对选择的认识多囿于社会学或哲学的范畴。经济学从成本的角度,在主观价值论的参照系里,对选择付出的“成本”有量化的可能。基于此,一个人面对选择时,应该可以做出更明智更科学的决断。     

澳洲台湾移民居住地选择的初探

本文针对悉尼和布里斯本两个都市之台湾移民的分布及居住迁徙作深入研究。主要透过深入访谈的方法 ,系统性的针对台湾移民选择居住地的因子及决策过程进行探讨 ,并尽量以社会地理学“局内人”的观点 ,架构居住地改变和选择的逻辑来思考整个迁徙过程的机制。研究结果显示 ,随着时间的改变 ,作迁徙决策时所考量的因子也会改变。刚到澳洲时 ,选择居住地的因子主要会考量亲友意见 ;随着经验的累积及对周遭环境的熟悉 ,个别差异性开始凸显 ,每个人对居住地的选择会有不同的考量与分析。在迁居上 ,有向双拼式建筑或都市公寓型房子搬迁的趋势     

Building inclusion,maintaining marginality: how social and health services act as capital for young substance users

This paper draws on Bourdieusian concepts to examine the social mechanisms driving service ‘choices’ for marginalised young substance users. In doing so, it problematises the individualised understandings of ‘choice-making’ common in the existing literature. The paper uses interview data collected from 26 young substance users to describe the resources they bring to their service encounters, the capitals that they acquire through these interactions, and the ways in which these are mobilised within the fields in which they operate. The analysis finds that services acted as capital-building settings – participants acquired material resources and opportunities for skill-building, and they built relationships that contributed to a positive sense of identity and belonging. But the exchange potentials attached to these capitals were restricted by the logics of service fields that cast them as deficit and limited their opportunities to build productive forms of social capital. By revealing the social mechanisms behind service ‘choices’, the analysis suggests that the most effective services are those that maximise the opportunities for their young clients to build ‘weak ties’, such as with a diverse range of adults who themselves possess resources, and those that acknowledge the identities that young people already possess as rational and self-managing.     

The time‐dependent “cure‐death” model investigating two equally important endpoints simultaneously in trials treating high‐risk patients with resistant pathogens

A variety of primary endpoints are used in clinical trials treating patients with severe infectious diseases, and existing guidelines do not provide a consistent recommendation. We propose to study simultaneously two primary endpoints, cure and death, in a comprehensive multistate cure‐death model as starting point for a treatment comparison. This technique enables us to study the temporal dynamic of the patient‐relevant probability to be cured and alive. We describe and compare traditional and innovative methods suitable for a treatment comparison based on this model. Traditional analyses using risk differences focus on one prespecified timepoint only. A restricted logrank‐based test of treatment effect is sensitive to ordered categories of responses and integrates information on duration of response. The pseudo‐value regression provides a direct regression model for examination of treatment effect via difference in transition probabilities. Applied to a topical real data example and simulation scenarios, we demonstrate advantages and limitations and provide an insight into how these methods can handle different kinds of treatment imbalances. The cure‐death model provides a suitable framework to gain a better understanding of how a new treatment influences the time‐dynamic cure and death process. This might help the future planning of randomised clinical trials, sample size calculations, and data analyses.