"二元制"财务机构设置的理论与实践分析

管理学关于管理职能的理论是财务机构设置的理论基础,在对该理论阐述的基础详细地分析了会计属于企业的服务子系统,而财务属于企业的支持子系统,作为企业服务子系统的会计和作为支持子系统的财务有其各自的职能领域,所以应该在实践中将其有效地分开,即财务机构必须进行二元制的设置,并通过东西方企业实际情况的对比和所进行的社会调查,提出在市场经济环境下,财务与会计机构分设的二元制结构是当前我国大中型企业必然的选择,并且进一步提出了财务部门和会计部门各自的职责权限。     

应用效用论计量湖北森林生态资源基础价值的研究

该文在指出有关森林生态资源价值计量及补偿问题研究方面存在的主要误区及提出森林生态资源价值计量4个重要观点的基础上,对湖北森林生态资源基础价值进行了计算。结果表明:湖北森林生态资源价值总量为1568.37亿元,年增长量为73.10亿元,其中有形资源年增长量为43.78亿元,无形资源的年增长量为29.32亿元,有形资源与无形资源的价值及增量比大约为1.5∶1。湖北不同类型森林生态资源价值存在着明显差别,由高到低依次为:四旁林>针阔混交林>阔叶林>针叶林>竹林等,森林有形生态资源是森林生态资源的物质基础。针阔混交林、阔叶林、针叶林是湖北森林生态资源的主体。社会自然经济环境对森林生态资源价值有直接影响,不同年度、不同地区社会经济发展状况不同,森林生态资源价值也会发生相应的变化。     

预备立宪时期清政府的政体选择

预备立宪时期,在一部分官僚立宪派的推动下,清政府起初选择了日本式的二元君主制度政体,但后来由于形势的变化不得不向议会君主制政体转轨.就当时中国的情形而言,选择二元君主制政体有其历史的合理性.而议会君主制政体尽管是西方长期以来一种行之有效的制度设计,但对当时的中国而言却很难说是最佳的政体选择.     

Dual conditionality in welfare and housing for lone parents in Ireland: Change and continuity?

This article focuses on multiple conditionalities in benefits and housing from the perspective of lone parents in Ireland. The Irish case echoes historical experiences elsewhere and is offered not as an exceptional or extreme case but as an in-depth single case study and a lens for comparison. Although contemporary forms and combinations of conditionalities are new to Ireland, the experience of multiple conditionalities in benefits and housing is not new. Hence, a historical perspective is used to examine contemporary multiple conditionalities in benefits and housing. In the past, conditional regimes for lone parents were justified in terms of moral reformation for first time mothers and avoiding moral contagion of mothers with subsequent pregnancies. In contemporary times, in the case of employment, lone parents are problematised as working part-time and “nesting” on in-work-benefits, and in the case of homelessness, lone parents who prioritise the security of tenure embedded in social housing are accused of “gaming” the system. While acknowledging ambiguities, the paper finds the overlap of welfare and housing discourses contribute, intentionally or unintentionally, to epistemological foundations or understandings of lone parents, shifting public perceptions, and framing them as “problems” to be solved. They simultaneously temper lone parents' expectations. Increased precarity and disempowerment is associated with dual conditionality, and ontological uncertainty is multiplied when experienced cumulatively across employment, social protection, and housing regimes in a context of generally poor public services and labour market precarity and in the historical context of stigmatisation. Nonetheless, lone parents demonstrate considerable agency.     

Parenthood and Well-Being: A Decade in Review

Understanding social aspects of parental well-being is vital because parents' welfare has implications not only for the parents themselves but also for child development, fertility, and the overall health of a society. This article provides a critical review of scholarship on parenthood and well-being in advanced economies published from 2010 to 2019. It focuses on the role of social, economic, cultural, and institutional contexts of parenting in influencing adult well-being. The authors identify major themes, achievements, and challenges and organize the review around the demands-rewards perspective and two other theoretical frameworks: the stress process model and the life course perspective. The analysis shows that rising economic insecurities and inequalities and a diffusion of intensive parenting ideology were major social contexts of parenting in the 2010s. Scholarship linking parenting contexts and parental well-being illuminated how stressors related to providing and caring for children could unjustly burden some parents, especially mothers, those with fewer socioeconomic resources, and those with marginalized statuses. In that vein, researchers continued to emphasize how stressors diverged by parents' socioeconomic status, gender, and partnership status, with new attention to strains experienced by racial/ethnic minority, immigrant, and sexual minority parents. Scholars' comparisons of parents' positions in various countries expanded, enhancing knowledge regarding specific policy supports that allow parents to thrive. Articulating future research within a stress process model framework, the authors show vibrant theoretical pathways, including conceptualizing potential parental social supports at multiple levels, attending to the intersection of multiple social locations of parents, and renewing attention to local contextual factors and parenting life stages.     

目前遗传资源和传统知识法律保护机制国际探索的成就与不足——评CBD事先知情同意机制和FAO农民权机制

传统知识是长期以来传统部族在长期的生产生活实践中创造出来的知识、技术、经验的总称,是一种知识形态和知识产品。CBD等国际组织对遗传资源及有关传统知识的保护进行了多年的探索,在保护机制上取得了一定的创新。CBD开创的事先知情同意机制和FAO开创的农民权机制为其代表。两种机制均在物权层面设计了遗传资源及有关传统知识的保护规则,但前者具有较强的保障力,后者基本上还是一种道义意义上的权利。但只有提供知识产权保护方能充分实现传统部族在传统知识上的利益。     

中西文论化合中的郁达夫感伤诗学

郁达夫的诗学是一种感伤诗学,它在追究什么样的情感才是最适合文学表达的问题上,是对中国“言志”、“缘情”诗学传统的丰富和发展,而这种丰富和发展则是中西文化、诗学激荡化合的结果。     

关于构建绿色技术政策体系的几点思考

随着人类环保意识不断增强和对资源综合开发利用的重视,绿色技术越来越受到关注,它对我国可持续发展和提高国际竞争力具有重要意义.在绿色技术发展过程中,政策体系发挥着提供人员资金保障、奠定科学合理的消费理念和提供良好生存环境的作用;为促进绿色技术的发展,应建立财税、金融、产业、人才开发和激励及配套服务的绿色技术政策体系.     

我国森林资源境外开发对策研究

森林资源境外开发是森林资源三大供给体系的重要组成部分,是指运用相关理论,采取一定的方式与手段与本国以外的国家、地区、企业发生的一些具体的林业经济关系。文章分析了我国林业利用国外森林资源战略目标及实现条件,研究并提出一系列措施。     

论高校教学评估中馆藏文献资源建设的完善

在正确分析整个高校文献资源建设内外环境的基础上,根据教育部开展的高校教学评估工作特点及其对文献资源建设馆藏的要求,分别从宏观规划、文献质量、资源特色、改进采购方法、协调纸质与电子文献的采购以及资源共享方面阐述了如何优化资源、科学配置,完善馆藏文献资源建设,以使高校教学评估顺利完成。