对我国高新技术产品出口的策略研究

我国高新技术产品的发展势头良好，但并非无懈可击，这个领域仍然存在诸多不尽如人意之处。基于此，我们必须在高科技产品进入国际市场的过程中，一要依靠宏观政治扶持；二要讲究高新技术含量；三要开拓多元国际市场；四要季视源头，疏通渠道，五要借鉴经验，大胆创新等多种策略来促进我国高新技术的产品的出口。     

The Transition to Parenthood for Lesbian Couples

Abstract

While there is a slowly growing literature on lesbians with older children, the literature on the transition to parenthood for lesbian couples is scant. The current study examines aspects of the transition to parenthood experience for 29 lesbian couples. Specifically, this study explores aspects of couples' decision-making regarding alternative insemination (e.g., who would carry and bear the child, donor type), perceptions of social support across the transition to parenthood, and availability and use of legal safeguards (such as wills, powers of attorney, and coparent adoptions by nonbiological mothers). Future studies should explore how single lesbians manage the transition to parenthood. Research on lesbians and gay men who are pursuing parenthood through adoption is also needed.     

日本《低碳投资促进法》述评

日本参议院于5月18日通过了《低碳投资促进法》,该法是日本建设低碳社会的最新立法,规定了对从事适合能源环境的制品开发与制造的特定事业者提供筹资支持,需求开拓支援法人承保租赁合同等措施,对我国的相关立法有一定的借鉴意义。     

孙悟空大闹天宫的审美读解（上）

从定海石到金箍棒、“玉帝甚不用贤”、英雄只此敢争先、“皇帝轮流做”等故事情节的解读，阐释了吴承恩《西游记》的审美意蕴。通过孙悟空大闹天宫的原型从诗话、杂剧到百回本小说的演进，大闹天宫情节的拓展，分析了“大闹天宫”在“横云断岭”式结构中的地位，得出吴承恩在情节的处理上点石成金的奥妙有两点可供借鉴的经验：吴承恩善于根据人物性格去创造典型情节；吴承恩善于创造幻想性情节去表现人物性格。     

支持多关键字的P2P搜索研究

传统的P2P系统是基于单特征词搜索的，且不支持语义，存在一定的局限性。提出了可变长数组模型，解决了P2P系统中多特征词搜索的问题；标识符空间的分割，使相同领域的文档在邻近的节点聚集，提高了搜索速度；本体技术的应用，使P2P系统能够理解搜索请求，有利于查全率的提高。     

“返乡潮”下农民工就业问题的研究

自2008年9月金融危机全面爆发后，我国东南沿海大量外向型的中小企业倒闭或大量裁员，农民工首当其冲，出现了“返乡潮”。在我国就业形势已经比较严峻的前提下，农民工“返乡潮”加剧了我国目前的就业压力。“返乡潮”的形成有多方面的原因，这就需要通过开展培训加强就业技能；创新失业保险金使用来稳定就业岗位；采取以工代赈拓宽就业渠道；建立失业预警机制等措施来解决农民工就业问题。     

论禹之谟的革命思想和实践

禹之谟小时初具侠义思想,后来逐渐走上革命道路。他投身革命,成为近代湖南革命的重要领导者;他实业救国,成为近代湖南工业的卓越开拓者;他兴学育人,成为近代湖南新学运动的核心人物。     

Robustness of Risk Maps and Survey Networks to Knowledge Gaps About a New Invasive Pest

In pest risk assessment it is frequently necessary to make management decisions regarding emerging threats under severe uncertainty. Although risk maps provide useful decision support for invasive alien species, they rarely address knowledge gaps associated with the underlying risk model or how they may change the risk estimates. Failure to recognize uncertainty leads to risk‐ignorant decisions and miscalculation of expected impacts as well as the costs required to minimize these impacts. Here we use the information gap concept to evaluate the robustness of risk maps to uncertainties in key assumptions about an invading organism. We generate risk maps with a spatial model of invasion that simulates potential entries of an invasive pest via international marine shipments, their spread through a landscape, and establishment on a susceptible host. In particular, we focus on the question of how much uncertainty in risk model assumptions can be tolerated before the risk map loses its value. We outline this approach with an example of a forest pest recently detected in North America, Sirex noctilio Fabricius. The results provide a spatial representation of the robustness of predictions of S. noctilio invasion risk to uncertainty and show major geographic hotspots where the consideration of uncertainty in model parameters may change management decisions about a new invasive pest. We then illustrate how the dependency between the extent of uncertainties and the degree of robustness of a risk map can be used to select a surveillance network design that is most robust to knowledge gaps about the pest.     

房地产企业涉税账务处理

房地产开发企业在经营过程中涉及大量税种,相关涉税会计账务处理内容复杂、账务处理难度较大,在实务操作中是一大难点。相关文献大都是从不同税种的角度进行阐述,不利于会计实务操作。本文分析了房地产开发企业的经营特点和其所涉及的税种,以及在项目设立阶段、发开建设阶段、商品销售阶段不同的账务处理。     

The Changing Pattern of Wage Returns to Education and its Implications

It is commonly believed that labour‐market returns to education are highest for the primary level of education and lower for subsequent levels. Recent evidence reviewed in this article suggests that the pattern is changing. The causes of such changes, and their implications for both education and labour‐market policy, are explored.