上市公司虚减成本费用的方法分析

中国证券市场尚不完善 ,上市公司操纵利润的现象屡见不鲜。虚减成本费用是上市公司调增利润更简便的方法。在财务运作中 ,上市公司频繁运用虚拟资产、利息资本化等五种方法虚减成本费用     

20世纪三四十年代宁夏水利建设述论

20世纪三四十年代 ,宁夏地方当局等推出一系列水利建设措施 ,这既意味着宁夏水利事业的近代化开始初露端倪 ,也促使宁夏平原农田引黄灌溉得以延续 ,并对宁夏地方经济的恢复、初兴与抗日战争等具有促进作用     

加强政府对农地流转的干预——对台湾第二次土地改革的反思

如何实现农业生产土地规模经营是我国当前农村土地改革的一个重大课题.一些专家认为解决这一问题的关键是实行土地私有制,文章对台湾省第二次土地改革及其后果进行反思,并结合我国的实际情况,认为我国不仅不能实行土地私有制,反而要在土地国有的基础上加强政府对农地流转的干预.     

湘云易装卮言

史湘云易装的故事,是曹雪芹对中国历史上女扮男妆这一源远流长的文化现象的创造性解读的产 物,文章从女性服装的角度,展现了曹雪芹新的女性观,探索了女装的新的发展趋向,再现了新的历史条 件下的魏晋风度。     

略论命名与语言、民俗、文化及其它学科的关系

命名与语言、民俗、文化及其它学科之间,均有非常密切的关系。通过对命名学的研究,可以使人们科学地利用命名和有关名称,在人类生活的诸多方面也会产生重要的指导意义。     

广谱存在论与传统本体论的比较

系统地比较了哲学史上3种典型的本体论(物质本体论、理念本体论、心灵本体论)与广谱存在论的联系与区别,剖析了传统本体论的理论基础和主要特征,阐明了广谱存在论的相关观点。     

析恩格斯晚年的一个重要观点

恩格斯晚年曾对《共产党宣言》何以这样冠名有一个追忆性的说明 ;在另一地方他又明确讲到“三十年不曾使用”共产主义一词的事。这两段话虽然是在不同时间、地点、情况下说的 ,却有着密切的联系 ,后一段话恰恰是解答为什么会有前段话的说明的根据     

釜山亚运反思北京奥运展望

第十四届釜山亚运会 ,中国代表团以绝对优势 ,位于亚洲各国之首 ,但是与世界体育强国相比较 ,还有一定的差距。本文通过对釜山亚运会的反思 ,具体分析我国的优势项目与不足之处 ,在今后的 6年中 ,全面改进 ,才能使中国军团在北京奥运会再创佳绩。     

Do You Speak English? Language Barriers in Child Protection Social Work with Minority Ethnic Families

This paper critically evaluates research and literature on childprotection social work practice with minority ethnic familieswho speak little or no English. Though the focus is on childprotection, many of the themes raised should be transferableacross to other areas and disciplines. Specifically, the paperfocuses on the limitations and difficulties of using professionalinterpreters in child protection work and covers themes likethe availability of interpreters, the role of interpreters,suitability of interpreters, the interpretation of particularwords and phrases, and manipulating the interpreting process.The paper then moves on to address the important but often neglectedarea of using children as interpreters, and ends by consideringthe broader issue of how language barriers can exacerbate discriminationagainst minority ethnic families.     

Social Stratification and the Division of Household Labor in Japan: The Effect of Wives' Work on the Division of Labor among Dual-earner Families

Abstract:  This article explores the relationship between social stratification and the division of household labor by examining how the contribution to housework by husbands in dual-earner families varies across the Japanese social stratification structure. First, I review previous studies concerning the determinants of husbands' participation in housework and construct four hypotheses regarding the relative resources explanation, the time constraints explanation, the ideology/sex role explanation, and the alternative manpower explanation. Second, I examine the empirical support for these hypotheses in dual-earner couples and the effect of social stratification on husband's participation in housework, which has not been studied thus far. Third, I investigate the effect of social stratification in more detail. According to the results of TOBIT regressions and other supplementary analyses, the principal findings are as follows:

• 1) 

  the relative resources explanation is not supported;