公允价值应用研究

我国在2006年新的企业会计准则体系中全面引入了公允价值,这将对会计信息的生成和呈报产生重要影响。论文阐述了公允价值的内涵,分析了公允价值的特征,从公允价值计量的可操作性、公允价值计量的信息质量的可靠性、我国的宏观经济环境、会计人员素质等方面分析了公允价值在应用中存在的问题,最后提出了在我国推行公允价值的建议。     

Opening the Book

Open access book publishers often face different challenges than their counterparts in journal publishing. In particular, the funding models and discovery solutions that work for journal articles may not always function as well for books. Charles Watkinson of the University of Michigan Press answered questions about recent activities in these two areas. University of Michigan Press has participated in Knowledge Unlatched, a platform that allows a large network of libraries to financially support the open access publication of books from several publishers. In order to enhance discovery of these titles and learn more about their use, the press has also begun participating in the new Open Access eBooks on JSTOR program.     

Towards an affirmative public domain

Two competing and yet complementary philosophical concepts form the foundation for the legal protection of intellectual property – ‘competing’ in that created works protected by copyright are unavailable for unrestricted use by others as a result of the economic monopoly given to the works’ owners, and ‘complementary’ in that the presumption is that works no longer protected by copyright serve as the basis for the creation of new copyrightable works. These unprotected works comprise the ‘public domain,’ which has never been affirmatively defined. In Golan v. Holder (2012), the US Supreme Court concluded that such a realm is constitutionally unimportant. This research contends, however, that the Court's decision is incorrect, that Golan, federal legislation, and international treaties threaten to bring larger and larger portions of cultural and intellectual content under the control of a property regime that does not understand the contradiction inherent in the notion of absolute property rights in intangible goods. The result is that the public domain is under tremendous pressure from those entities which have the most to gain from expanded authorial rights and from a weakened and less inclusive public domain. Citizens thus will have fewer rights to access and freely use their culture as they choose. The eventual significance of this evolution will be that further creativity and innovation will be stifled, the opposite of the intention of intellectual property law. In this article, we develop an affirmative definition of the public domain, which we believe will correct the imbalance in current intellectual property law.     

新闻舆论引导与公正价值

公正价值作为政治价值范畴与社会价值范畴的交叉内容,构成新闻舆论引导的具体内涵之一。为避免一种公正价值主张的舆论对其他的公正价值产生抵牾,新闻从业者对公正价值观的丰富内涵应有准确把握与完整解读,善于以新闻事件为载体,理性倡导、型塑"适度的爱"与"最低限度的爱"、"获益条件与机会均等"、"所得待遇合乎其所享有权利"、"得其应得"与"先天条件最少者受惠"的公正价值舆论。     

社会转型时期西部农村的庙会组织——以陕北地区为例

20世纪八九十年代以来,西部农村民间组织如庙会的活跃显示出地方自治力量。实行自主管理,积极参与地方公共事业;借助红色区域的集体记忆表达公共意愿;与地方政府形成良性互动。庙会活动提供了公众参与地方自治以及与政府对话、交流的一种途径。中国民间组织在现实活动中的空间领域,可以理解成为：一定程度的自治,积极的社会参与,主动纳入国家主流意识形态话语之中。     

公允价值计量属性的研究

2006年,我国财政部颁布了新会计准则体系,把公允价值计量属性引入会计的准则体系。分析公允价值计量属性的优势,以及我国引入公允价值计量属性的有利条件,并就如何实施好公允价值提出建议。     

论我国加入《公民权利和政治权利国际公约》的批准与保留——以刑事诉讼法为例

目前我国《刑事诉讼法》与《公民权利和政治权利国际公约》的要求具有一定的差距,如指控范围窄于《公约》要求;平等、公开、公正原则不能全面体现;无罪推定原则没有真正确立;刑事审判中对被告人权利最低限度的保障达不到以及一事不再理原则没有真正确立等。同时,根据各国加入《公约》时对公正审判程序的保留情况,分析对我国的启示。在此基础上,探讨我国加入《公约》前对公正审判程序的构建。     

中国古代书装史研究述评

中国古代书装史研究成果有近百种,其中最集中的是图书装帧形式,视角较为独特、新颖的,有文化、对现实的影响、装帧与时代的关联等。不足之处主要是学界存在不少重复介绍古书装帧形制的作品,具体内容、理论方法、认知模式、资料整理、研究队伍与结构等亦有待改进之处。     

云南少数民族古籍修复研究

云南少数民族古籍资源丰富,各民族在历史长河中所形成的古籍具有鲜明特点,是我国古籍资源中的奇葩。由于自然和非自然的原因,许多民族古籍在流传过程中遭到损坏。因此,对这些古籍的修复是十分必要的。传统修复技术是在对汉文古籍的修复过程中总结的,但却不能完全应用于少数民族古籍的修复。     

高校体育图书资料的管理与利用

高校体育图书资料是高校图书资料情报系统的有机组成部分,科学管理与利用体育图书资料工作是提高高校体育教学科研的有效保障。