民国时期红卍字会临时慈业的运作与效能——以战事和灾荒网络社会救助为中心的考察

红卍字会是民国时期重要的以绅商为主体的社会救助团体,其临时慈业的典型模式是战事和灾荒网络社会救助。红卍字会临时慈业一方面救助了危难中的伤兵、灾民,减轻了政府负担;一方面使红卍字会达到了谋求合法地位,推动自身事业发展的目的。红卍字会临时慈业实质上表明了民国时期以道院信仰整合的绅商,承担起了天灾人祸的社会救助使命,其间他们所展示的能力充分说明了民国绅商社会救助的实力。     

所得税核算中的资产负债表债务法及其会计处理

新的所得税会计准则全面采用资产负债表债务法。通过介绍暂时性差异、资产和负债的计税基础等概念,分析了资产负债表债务法及其会计处理基本过程和优点。     

特殊人群人格特征的统计分析

选取中国公众人格特征的七大指标(包括18个小指标)和相关数据,运用主成分分析和聚类分析等统计方法对特殊人群(吸毒者、精神分裂症患者和罪犯等)人格特征进行比较评价、讨论,并提出了优化人群人格质量的思考和建议。     

SELECTING "DEMONSTRABLY BEST" OR "DEMONSTRABLY WORST" EXPONENTIAL POPULATIONS

Consider k independent observations Y_i (i= 1,., k) from two-parameter exponential populations _i with location parameters μ and the same scale parameter If the μ_i are ranked as consider population as the “worst” population and II_p(k) as the “best” population (with some tagging so that p{) and p(k) are well defined in the case of equalities). If the Y_i are ranked as we consider the procedure, “Select provided Y_R(k) Y_r(k) is sufficiently large so that is demonstrably better than the other populations.” A similar procedure is studied for selecting the “demonstrably worst” population.     

从世界两大税务会计模式探析我国所得税会计——我国所得税会计与国际惯例的比较

本文从分析财务会计与税务会计两者相分离的英美式会计模式和两者统一的法德式会计模式出发,说明了我国所得税会计在不同的会计环境下的发展过程;并比较国际所得税会计准则与我国所得税会计相关法规的不同,指出我国现行所得税会计与国际惯例的差异及允许差异存在的现实状况.     

斜仁柱

本文介绍了鄂伦春族“斜仁柱”的搭建过程、室内布局和建筑特点,指出“斜仁柱”是与鄂伦春族游猎文化相适应的一种传统建筑形式。     

Regulating inclusivity: reforming adoption law for the 21st century

ABSTRACT The process of the reform of current adoption law in England and Wales to better meet the needs of adoption practice has been a lengthy one. The extent to which the regulatory framework set out in the Adoption Act 1976 reflects an exclusive model of adoption no longer suited to current practice is well recognized. In this paper the reforms (about to be) enacted in the Adoption and Children Act 2002 are critically considered in the light of the identified requirements of a regulatory system supportive of an inclusive model better suited to the changed nature of adoption. Key themes running through the requirements are explored in the context of the reforms, and the extent to which the paramountcy of the welfare of the child will be underpinned by respect and support for the needs and rights of all parties to the so‐called adoption triangle. Whilst the new legislation is specific to England and Wales, the issues discussed are relevant not only in other common law jurisdictions but throughout the developed world.     

暂予监外执行制度解读——以新修订刑事诉讼法为切入点

暂予监外执行是我国针对被告人或服刑人员适用监禁刑的一个例外的特殊制度,在1996年刑事诉讼法里就有所涉及,2012年新刑事诉讼法对该制度进行了修改,增加到四个条文,虽然只是增加了一个条文,但对于该制度的发展有着很重要的理论研究价值和司法实践意义,促使该制度在丰满刑事诉讼法内容的同时也能够有效推动人权保障的进程,这也是此次刑事诉讼法修改的一大亮点。然而,不可否认的是,新刑事诉讼法关于这个制度的设计还存在一些不足,程序上设置仍有缺陷,仍需进一步地完善。     

The Medical Excuse Game Revisited

Academic policies that require medical excuses are based on mistrust of students and conflict with institutional honor codes. Such policies undermine the philosophical and educational foundations of higher education; namely, to model and nurture honesty, integrity, and citizenship in emerging adults. Instead, they encourage hypocrisy and exaggeration by requiring students to prove they are sick enough to produce temporary disability. More pragmatically, the "game" also consumes valuable clinician time. The authors describe their experiences with medical excuse policies at their respective institutions and offer suggestions for other colleges and universities.     

Elder Abuse and Neglect in an Urban Chinese Population

ABSTRACT

This study aims to investigate the prevalence of elder abuse and neglect in an urban Chinese population. A cross-sectional study was performed in a major urban medical center in NanJing, China. A total of 412 participants completed the survey and 145 (35%) participants screened positive for elder abuse and neglect. The mean age of the victims was 69 years and 59% were male. Caregiver neglect was the most common form of abuse, followed by financial exploitation, psychological abuse, physical abuse, sexual abuse, and abandonment. Thirty-six percent of the victims suffered multiple forms of abuse and neglect. In the logistical regression analyses of the data, female gender, lower education and lower income were demographic risk factors associated with elder abuse and neglect. A better understanding of these and additional risk factors associated with elder abuse and neglect in older Chinese people is needed.