高校建立固定资产折旧制度探析

一直以来，高校固定资产核算不计提折旧，这种核算方法在实际工作中已经显示出了诸多弊端。为了加强高校固定资产管理，提高固定资产使用效益，本文从高校固定资产不计提折旧的原因人手，分析了高校建立固定资产折旧制度的必要性，提出了相应的会计处理方法。     

论我国夫妻财产制的不足与完善

介绍了夫妻财产制度的立法概况 ,对世界各国夫妻财产制度立法的利弊进行了横向比较。同时 ,对我国建国后通过的三部婚姻法进行了纵向比较 ,指出其不足之处 ,阐述了完善夫妻财产制度立法的构想     

高校马克思主义理论课实施素质教育应坚持的原则

全面推进素质教育是新世纪我国教育改革与发展的基本方向。素质教育的实施为高校的马克思主义理论课提出了更高的要求,应将马克思主义理论课纳入素质教育的系统工程中加以研究,以推进高校素质教育的全面开展。在讲授马克思主义理论课时,应坚持四个原则,即:主体性原则、全面性原则、全体性原则、针对性原则。     

一种新的求极限方法

本文将不动点原理应用于极限问题中,得到一种求极限的方法。     

局部凸拓扑空间上的广义拟变分不等式

本文讨论了局部凸拓扑空间上的一类广义拟变分不等式问题。在适当的单调和连续性条件下,利用KKM定理和多值映射的不动点定理作为工具,得到了一个广义拟变分不等式解的存在性定理。所得结论是文献[1]的结果的改进。     

Does work during childhood affect the health of Guatemalan adults?

The diversity of potential relationships between child labor and health makes the empirical disentanglement of the causal relationship a difficult exercise. This paper examines the long run impact of child labour on health by controlling for unobserved household specific characteristics. In order to control for the unobserved households specific effect, we estimate a conditional fixed effect model using data on siblings constructed from the Guatemalan National Survey of Living Condition. The estimation results reinforce the conventional wisdom that child labor is harmful for health in the long run. The results can be interpreted as a lower bound of the true impact since healthier children are most likely to offer themselves for employment and to be appointed. The views expressed in this paper are those of the authors and do not necessarily represent those of IMF and IMF policy.     

凝聚随机算子的一个不动点定理

利用拓扑度的基本性质，给出了凝聚随机算子的一个不动点定理，由此推广了Altman定理，为进一步研究随机算子方程解的存在唯一性及解的近似方法提供了一个有力的工具。     

中国旅游业发展若干指标分析与预测

运用回归分析法分析了我国旅游业入境旅游人数、国内旅游人数和旅游总收入与时间及人均国民收入的关系,认为“三大旅游经济指标”与时间(年)和人均国民收入均存在极显著的正相关性。当人均国民收入增加1美元时,入境旅游人数将增加10.218万人次,国内旅游人数将增加71.595万人次,旅游总收入增加6.938亿元人民币;预测到2015年,入境旅游人数将接近2亿人次,国内旅游人数突破20亿人次大关,旅游总收入也将突破2万亿元人民币,年平均增长率分别为9.10%,6.51%和11.16%。     

Psychological Implications of Motherhood and Fatherhood in Midlife: Evidence From Sibling Models

Using data from 4,744 full, twin, half‐, adopted, and stepsiblings in the Wisconsin Longitudinal Study, I examine psychological consequences of motherhood and fatherhood in midlife. My analysis includes between‐family models that compare individuals across families and within‐family models comparing siblings from the same family to account for unobserved genetic and environmental endowments that may confound the relationship between parenthood and mental health. Further, I examine whether the psychological effect of parenthood varies among different types of sibling dyads. The findings reveal that parenthood has similar psychological implications for middle‐aged mothers and fathers. Main differences arise from specific configurations of the parental role. The association between parenthood and mental health partly reflects genetic influences but not shared early‐life environment.