嫖宿幼女罪若干疑难问题研究

嫖宿幼女本身的犯罪事实是成立的,只是对于其某些成立要件的理解上存在若干疑难从而引发争议。该罪的司法认定中有两方面的疑难需要厘清,即,区分预备与未遂形态的标志在于双方是否达成了合意;行为人的承诺给付利益和幼女的承诺卖淫,并不以真实意思为必要条件。但在立法层面上,该罪名的独立却导致了刑法理论上和司法实践中的诸多矛盾,应当予以废止。     

Parameter estimation and design considerations in prospective applications of the � chart

The effects of parameter estimation on the in-control performance of the Shewhart X¯ chart are studied in prospective (phase 2 or stage 2) applications via a thorough examination of the attained false alarm rate (AFAR), the conditional false alarm rate (CFAR), the conditional and the unconditional run-length distributions, some run-length characteristics such as the ARL, the conditional ARL (CARL), some selected percentiles including the median, and cumulative run-length probabilities. The examination involves both numerical evaluations and graphical displays. The effects of parameter estimation need to be accounted for in designing the chart. To this end, as an application of the exact formulations, chart constants are provided for a specified in-control average run-length of 370 and 500 for a number of subgroups and subgroup sizes. These will be useful in the implementation of the X¯ chart in practice.     

《千金方》中的“耆婆医药方”

唐代孙思邈的《千金要方》与《千金翼方》是中国医学主流中的名著,但其中吸收了不少外来的医学知识。耆婆是印度古典医学文化的化身,通过汉译佛经对中国古代医学文化产生了较大的影响。本文以《千金方》为对象,来探明耆婆医药方所产生的具体影响。     

上市公司会计信息披露规范问题研究

证券监管不力 ,处罚不严 ,法规不健全 ,政策供给滞后于市场需求 ,使上市公司会计信息虚假披露充斥市场 ,上市公司和会计事务所纷纷造假 ,获取丰厚的非法收益 ,祸害中小投资者 ,严重干扰了我国证券市场公平有序的正常运行。面对严峻的资本市场 ,监管部门必须时刻提高警惕 ,积极汲取西方成功的证券监管经验方法 ,尽快完善各项规章制度 ,严格执法 ,严厉处罚 ,用制度理念和法规实践威慑造假者。构建有效的投资者监督机制 ,发挥新闻媒体优势 ,打击上市公司信息虚假披露 ,保护中小投资者的合法利益 ,在世界经济一体化的大背景下 ,培育健康规范诚信公平的国内资本市场     

关于虚概念问题的逻辑哲学分析

在虚概念问题上,有两种对立的观点:一种认为虚概念有内涵而没有外延;一种认为虚概念有内涵也有外延。两种观点的对立,源于对虚概念外延的理解持不同的本体论立场。前者对虚概念的外延持一种激进实在论的观点,认为外延应该是一种物质实体的存在;而后者对虚概念的外延持一种非实在论的观点,主张虚概念的外延可以是一种非物质实体的存在。     

虚报注册资本骗取公司登记罪与虚假出资、抽逃出资罪的异同

本文比较分析了虚报注册资本骗取公司登记罪与虚假出资、抽逃出资罪的异同 ,以便准确区分两罪并在实践中正确适用法律     

Assessing safety at the end of clinical trials using system organ classes: A case and comparative study

Recent approaches to the statistical analysis of adverse event (AE) data in clinical trials have proposed the use of groupings of related AEs, such as by system organ class (SOC). These methods have opened up the possibility of scanning large numbers of AEs while controlling for multiple comparisons, making the comparative performance of the different methods in terms of AE detection and error rates of interest to investigators. We apply two Bayesian models and two procedures for controlling the false discovery rate (FDR), which use groupings of AEs, to real clinical trial safety data. We find that while the Bayesian models are appropriate for the full data set, the error controlling methods only give similar results to the Bayesian methods when low incidence AEs are removed. A simulation study is used to compare the relative performances of the methods. We investigate the differences between the methods over full trial data sets, and over data sets with low incidence AEs and SOCs removed. We find that while the removal of low incidence AEs increases the power of the error controlling procedures, the estimated power of the Bayesian methods remains relatively constant over all data sizes. Automatic removal of low-incidence AEs however does have an effect on the error rates of all the methods, and a clinically guided approach to their removal is needed. Overall we found that the Bayesian approaches are particularly useful for scanning the large amounts of AE data gathered.     

消费主义的危害和对策

消费主义是把消费作为人生的目的和人生价值的根本尺度,主要指在西方发达资本主义国家普遍存在的一种文化态度、价值观念或生活方式。这种思潮影响着国人,因此我们必须以马克思科学的消费理论来引导人们进行合理的消费。     

张岱与休闲文化

小品为我国古代文学中的一种休闲文体,到了明代中后期,受到解放思潮的影响,小品文艺非常发达.张岱是当时小品文创作的代表人物.其小品中记载了明季文人的许多生活情趣,从中我们可以看到明季文人的休闲生活,对今天的休闲文化不啻是一笔财富.     

杜绝假帐的几点思考

如何从根本上解决我国会计领域假账屡禁不止、会计信息严重失真这一顽症,促进会计工作健康稳定进行,已经是我国会计界亟待研究的一个课题。笔者认为;在目前会计理论和实践中,会计责任的定位不清和会计责任主体的错位,会计法律责任体系的不健全和会计职业风险的弱化是上述顽症的根源。