完善公允价值会计的相关对策研究

目前,由于公允价值会计在我国运用还存在很多局限性,需要采取相关措施进一步完善,首先应规范公允价值的计量标准,进一步完善会计准则体系,并创造和完善公允价值应用的市场环境,提高从业人员素质。     

我国企业会计准则国际趋同效果研究——基于2007～2009年A+H股上市公司的实证分析

文章运用2007～2009年沪深两市A+H股的双重披露差异的实证分析来检验和评价我国企业会计准则的执行效果和国际趋同效果。研究表明,我国企业会计准则已经较好地实现了转换和过渡,执行效果较好,且企业会计准则与国际财务报告准则实现了国际持续趋同,但在执行过程中与国际准则执行存在差异,这种差异产生的原因除了政府补助、企业合并和资产减值这三个准则与国际准则存在较大差异外,对资产的重估或评估价值方面的调整也是双重披露产生差异的重要原因。     

再谈汉语形容词的鉴别标准

在逐一回顾了各家鉴别汉语形容词过程中所使用的标准的基础上,指出:随着研究的深入,学界所使用的标准在不断丰富和完善,逐渐从单一标准过渡到多项标准;鉴别汉语形容词不能只用其中的一条标准,否则会把大量的名词和动词都混杂进来。鉴别汉语形容词,可以综合考虑四方面的标准。此外,无论是近代汉语时期,还是现代汉语时期,程度副词都能作为区分动形的有效标准。     

对中美排除非法证据若干程序的比较与评析

非法证据排除规则发源于美国法制,我国非法证据排除规则之立法亦深受美国法制的影响。从比较法视角,对中美两国有关排除非法证据的适用阶段、启动程序、证明责任与证明标准以及救济程序等程序性内容进行对比与评析,以期对我国非法证据排除程序的相关内容进行解读和反思,并探求我国语境下应然的非法证据排除规则,进而谋求对其改进与完善之道。     

略论本科医学教育创新型人才培养模式的构建

随着《本科医学教育标准》的发布和医学创新型人才建设目标的提出,高等医学教育必须转变人才培养模式,培养创新人才。参照本科医学教育标准对医学人才培养的新要求,讨论构建医学创新人才培养模式这一重要问题,为高等医学院校开展医学创新人才培养提供参考依据。     

EAP's:

By the end of 1990, 156,024 cases of AIDS had been reported throughout the United States (CDC, 1991). Perhaps even more devastating is that 100,813 individuals, 64.6% of the reported AIDS cases have died (CDC, 1991). The AIDS crisis has now found its way into most segments of our society. Women are now the fastest growing category of people with acquired immune deficiency syndrome (Stuntzner-Gibson, 1991). HIV disease is increasingly being identified with poor people, intravenous drug users and ethnic minorities (Honey, 1988; Macks, 1988).     

The effects of socioeconomic inequalities of working life on health: implications for an ageing population

Abstract

This study examines suggestions that inequalities in health related to socioeconomic status (SES) will increase in older age. A representative sample of the New Zealand population aged 55–70 years (N = 6662) responded to a postal questionnaire with measures of health (SF-36), SES, and health-related behaviours. Hierarchical multiple regressions supported predictions that the SES of working life will continue to influence physical and mental health in early old age. The strongest predictor was self-reported economic living standards. This subjective measure of SES is an important construct for future investigations of health and wellbeing among older people in an ageing population.     

Students‘ perceptions of professional social work ethics and the need for the development of competence-based ethics standards in undergraduate training program in Vietnam

As a newly recognized profession in Vietnam over the last two decades social work has undergone significant development, both in training and practice. However, there are many challenges in its professionalization, in which ethics plays a key role. This article presents the key findings of a study about students‘ perceptions of ethics and developing competence-based ethical standards in social work programs. It first analyses the students‘ attitudes and understanding of professional ethics. Second, it clarifies the situation of ethics education in training institutions. Finally, it provides suggestions for the implementation of social work competence-based ethical standards for Vietnam and beyond.     

新课标下的中学体育教师现状调查及对策研究

采用文献资料调研、问卷调查及专家访谈等方法,对参加第4届中国学校体育科学大会的陕西部分中学及其他11所中学体育教师的年龄、学历、职称、数量、授课情况和科研水平等进行了调查。调查结果表明,中学体育教师队伍呈年轻化趋势,低职称、低学历教师所占比例较高,教师数量总体上趋于平衡,科研水平过低。建议中学及政府部门重视年轻体育教师的培养,合理配置师资,并通过各种有效措施提高教师的科研水平,为促进新课标在陕西更好地实施,为中学体育教学改革提供参考依据。     

绿色专利审查的法律问题研究

为应对气候变化问题带来的挑战,绿色专利制度的概念被提出并不断完善。什么样的专利可以被定义为绿色专利,绿色专利需要建立什么样的审查标准、审查程序以及什么样的审查机构是合适的？这一系列问题都必须在考察传统专利制度的目标和原理、各国行政资源分配状况的基础上,并结合保护和改善环境、促进国际社会福利的价值理念,才能得出适当的结论。