刍议碳排放权的会计核算

当前,人类生态环境面临着严峻的挑战。世界各国积极节能减排,努力实现推进低碳经济发展模式。对碳排放事项进行会计处理并对外披露相关碳会计信息,利用会计手段引导企业注重和开展环境保护,已经成为国内外近年来的研究热点。在梳理碳排放权的内涵的基础上,总结了碳排放权会计核算的研究现状,尤其是归纳了碳排放权的会计处理方式,分析了碳排放权会计信息披露的研究进展,较为全面地反映了时下国内外碳排放权会计核算理论研究的前沿成果。2017年,我国将全面启动碳排放权交易市场,未来的研究需在碳排放权应被确认为何种企业资产、碳排放权信息披露等方面进行深入的研究。     

简论罗素的形式蕴涵

从罗素出发,讨论了命题和命题函项的区别与联系,分析了形式蕴涵的真实含义,论证了形式蕴涵不是一种独立的蕴涵。     

英语新闻语篇中的转述动词

新闻语篇中拥有大量篇幅的转述引语,其目的在于增强报道的公正性、客观性和准确性。转述引语的性质与功能随着语篇类型的不同而有所变化,对它们的研究应建立在具体的语篇和语境上,＂转述动词构成了转述最直接的交际语境,具有预示和支配语篇意义的语用功能＂。本文重点探讨转述动词在英语新闻语篇中的独特性及其作用。本文从感情色彩的角度对转述动词进行了分析,发现报道者在新闻报道时遵循客观的原则,多用＂说＂、＂根据＂、＂表示＂、＂……指出＂这类具有中性色彩的转述动词,以增强新闻的真实性、准确性和客观性。转述动词同时也渗透着被转述者或作者的态度和观点,从这些转述动词的隐性意义上,可以推导出报道者或被转述者的态度和评价。     

搞好农村报道应当具备的采访作风

农村报道中存在的几种主要问题是记者不爱下农村,不愿往"远处"跑;报喜不报忧,愿问"好的"唱喜歌,不愿问"坏的",疏于监督;愿浮在上面采访"官儿",不愿深入基层采访"民"。出现这些问题的主要原因是记者采访作风建设不到位。解决办法是采访要深入群众;养成深入基层调查研究的好作风;敢于监督,善于监督,培养不畏艰险的作风。     

The Impact of Relationship Dynamics on the Detection and Reporting of Elder Abuse Occurring in Domestic Settings

There is a keen desire to increase the detection and reporting of elder abuse. The purpose of this study was to describe the circumstances under which abuse is detected and reported and to identify the relationship dynamics that might be impacting detection and reporting decisions. Interviews were conducted with 71 Adult Protective Services (APS) caseworkers, 55 of their elderly clients, and 32 third-party adults. Detection and reporting are distinct but related acts. The temporal relationship between detection and reporting generally differed depending on the nature and quality of the relationship between (a) the victim and offender and (b) the victim and reporter. Efforts to increase reporting may benefit from taking into consideration these relationship dynamics. A range of individuals detected and reported elder abuse, including victims, under a range of circumstances, reinforcing the value of public efforts to increase awareness of elder abuse.     

我国上市公司社会责任报告中货币信息披露研究

以沪市上市公司2009年度发布的301份企业社会责任报告为样本,对其进行了实证研究。研究发现,我国上市公司社会责任报告所披露的信息中货币信息量不足,尤其是对责任项目的货币信息披露不充分,难以满足信息使用者的需要,建议细化和量化上市公司的社会责任,建立核心指标搜集管理体系,并由独立第三方对社会责任报告进行验证和评价。     

Development Challenges of the "New Europe"

European nations are undergoing rapid and fundamental changesin response to social, political and economic eventsthat are occurring both within and outside the region.These changes are far-reaching in scope and,ultimately, are expected to result in a redefinitionof ``Europe' and what it means to be ``European.'Using the author's extensively pre-tested Index ofSocial Progress (ISP), the research reported in thispaper: 1) identifies the major changes in socialdevelopment that have taken place in 36 European nationssince 1970; 2) contrasts Europe's recent socialdevelopment trends with those of other major world regions(including Asia, Africa, Latin and North America, andOceania); 3) using aggregate scores on the WeightedIndex of Social Progress (WISP), identifies Europe's``social leaders' (SLs), ``middle performing countries'(MPCs), identifies Europe's ``social leaders' (SLs),``middle performing countries' (MPCs), and ``sociallyleast developing countries' (SLDCs); 4) identifies themajor development challenges confronting Europe at theoutset of a new decade; and 5) provides baseline dataagainst which future developments in the region maybe assessed.     

从存在论区分现代哲学和逻辑可引出什么——论现代辩证逻辑与现代形式逻辑的对称互补关系

作者严格区分了在者与存在，揭示出其对称互补的特征，并进而论述了主客体存在的对称互补及其各自的对称互补关系。由此，以言说的方式诠释了言说知识的对称互补根源及其抽象产物--现代形式逻辑与现代辩证逻辑的对称互补关系。据此，揭示了哲学本体论、认知论、逻辑学三者间的层次递进关系。最后，说明了逻辑实证论的合理之处与不合理之处。     

丢失枪支不报罪的认定

丢失枪支不报罪是1997年修订刑法时新设立的罪,是指依法配备公务用枪的人员违反枪支管理规定,丢失枪支不及时报告造成严重后果的行为。文章从理论上对认定枪支"丢失"、"不及时报告"、不及时报告与严重后果的因果关系和其罪过进行了探讨。     

医师责任保险责任触发机制之疑义释明与适用前景探析

医师责任保险责任触发机制可分为事故发生基础制与索赔基础制两种。为平衡保险人与被保险人之间的利益关系,在事故发生基础制中应明确保险事故的含义,区分保险事故发生与保险责任产生之时点,以发现期或报告期限制责任主张之时点;在索赔基础制中应以不同于保险期间的追溯日期限制责任发生之时点,区分不同原因设置扩展报告期以延伸责任主张之时点。我国医师责任保险处于起步阶段,应以索赔基础制为主,承保普遍意义上的医师执业风险;以事故发生基础制为辅,有针对性地为某些特定的医师提供保障。