人力资源会计研究的理论探讨

知识经济时代的来临使得人力资源成为经济增长的最主要因素 ,人力资源会计的研究也变得尤为重要和迫切。笔者从基本理论的角度出发 ,对这一问题进行了探讨。全文包括五个部分 :1.人力资源会计研究的相关概念 ;2 .人力资源会计研究的基本假设 ;3.马克思的劳动价值理论为研究提供了政治经济学基础 ;4 .柯布———道格拉斯生产函数为研究提供了数量经济学基础 ;5 .劳动力资本产权理论为研究提供了产权基础     

论企业逃债的法律问题

本文对我国企业逃债的主要手段和方法进行了一定概括 ,进而指出企业逃债的严重危害性。然后 ,在阐述我国治理企业逃债的现有法律制度并对其评价的基础上 ,提出立法建议     

归入权问题之研究

通过对归入权行使对象、行使主体、行使范围的论述 ,对《证券法》第 42条的修改提出了相关建议 :归入权行使对象应当扩大 ,行使主体不仅应包括董事会、监事会、股东 ,在一定条件下 ,证监会也可以作为行使主体。在计算归入权的收益上可采取最高卖价减最低买价法予以计算。     

山东省民营科技企业发展问题研究

民营科技企业是在科技体制与经济体制改革中产生、发展起来的新生事物 ,对于促进经济增长和科技进步具有重要意义。本文在山东省民营科技企业发展状况调查研究的基础上 ,剖析了民营科技企业现存问题及其成因 ,提出了加快民营科技企业发展的政策建议     

Marital Conflict,Ineffective Parenting,and Children's and Adolescents' Maladjustment

Data from the 1988 National Survey on Families and Households were analyzed to examine the associations among marital conflict, ineffective parenting, and children's and adolescents' maladjustment. Parents' use of harsh discipline and low parental involvement helped explain the connection between marital conflict and children's maladjustment in children aged 2 through 11. Parent‐child conflict was measured only in families with a target teenager and also was a significant mediator. Although ineffective parenting explained part of the association between marital conflict and children's maladjustment, independent effects of marital conflict remained in families with target children aged 2 through 11 (but not for families with a teenager). With a few exceptions, this pattern of findings was consistent for mothers' and fathers' reports, for daughters and sons, for families with various ethnic backgrounds, and for families living in and out of poverty.     

浅谈高校工会维权职能

代表和维护职工的合法权益 ,是新颁《工会法》赋予工会的一项最基本的法律权利 ,是工会的基本职能。依据新《工会法》阐述了维护职工合法权益的内涵及其重大意义 ,并就高校工会如何维护教职工的合法权益提出建议     

论新时期市场强社的创建

国企改革是重庆改革和发展的重点 ,供销合作社又是国有企业改革的一个重点和难点。在市场经济日益发展的今天 ,如何正确把握供销合作社改革 ,实现市场强社 ,对繁荣农村市场 ,解决“三农”问题 ,推动重庆经济发展具有重要意义     

房地产抵押制度研究

房地产抵押，是当前我国房地产市场的一个热点。本文试图揭示房地产抵押的主体、客体、特征、方式，以及估价、清偿、再抵押等诸多的法律问题，从不同的角度进行了理论探索，并对如何进一步完善房地产抵押制度提出立法的思考。     

论犯罪构成的诉讼机能

犯罪构成的阶层性或平面性。不能决定“法庭话语权的平衡”和刑法的人权保障机能。犯罪构成模式能够设置一定的诉讼规则，体现一定的诉讼职能和目标。大陆法系阶层递进式犯罪构成模式，设置的是普通法系的可废除诉讼规则。由于缺乏程序要件的保障，虽然有利于提高司法效率。却有损司法公平，不利于人权保障，不值得借鉴。     

The Impact of Taking Parental Leave on Fathers’ Participation In Childcare And Relationships With Children: Lessons from Sweden

In Sweden, government-mandated paid parental leave has been available to both mothers and fathers since 1974. By 2006, each parent had two non-transferable leave months and nine additional months to share. From the beginning, parental leave was presented as a policy designed to promote gender equality, with women and men having equal opportunities and responsibilities to contribute economically to the family and care for children. Sweden thus provides a unique setting to explore whether social policy can be an important instrument for changing the gender contract. Analysing survey data from 356 fathers working in large private companies, we found that the amount of parental leave days taken had positive effects on several aspects of fathers’ participation in childcare and on their satisfaction with contact with children, controlling for other factors contributing to fathers’ participation in childcare. Our findings suggest that the full potential of Sweden's parental leave policy for degendering the division of labour for childcare will not likely be met until fathers are strongly encouraged by social policy to take a more equal portion of parental leave.