长期股权投资准则修订变化及对企业财务的影响研究

2014年7月1日,新修订的企业会计准则率先在所有执行企业会计准则的企业范围内施行,这意味着企业的财务核算、财务报表等面临新的问题和挑战.长期股权投资是企业会计核算中的重点和难点,其会计核算方法比较复杂,不同的会计核算会对企业的财务产生不同的影响.本次长期股权投资的修订,规范了长期股权投资的会计核算方法,使其持续趋同于国际会计准则,有利于我国对外经济合作,有利于适应社会经济的发展.本文主要剖析了长期股权投资准则修订前后的变化,对其主要会计核算进行举例分析,并分析其对企业财务的影响.     

Does surprise enhance infant memory? Assessing the impact of the encoding context on subsequent object recognition

A discrepancy between what was predicted and what is observed has been linked to increased looking times, changes in brain electrical activity, and increased pupil dilation in infants. These processes associated with heightened attention and readiness to learn might enhance the encoding and memory consolidation of the surprising object, as suggested by both the infant and the adult literature. We therefore investigated whether the presence of surprise during the encoding context enhances subsequent encoding and recognition memory processes for the items that violated infants' expectations. Seventeen-month-olds viewed 20 familiar objects, half of which were labeled correctly, while the other half were mislabeled. Subsequently, infants were presented with a silent recognition memory test where the previously labeled objects appeared along with new images. Pupil dilation was measured, with more dilated pupils indicating (1) surprise during those labeling events where the item was mislabeled and (2) successful retrieval processes during the memory test. Infants responded with more pupil dilation to mislabeling compared to correct labeling. Importantly, despite the presence of a surprise response during mislabeling, infants only differentiated between the previously seen and unseen items at the memory test, offering no evidence that surprise had facilitated the encoding of the mislabeled items.     

Staff Perceptions of Same-Gender Sexual Contacts in Long-Term Care Facilities

An ongoing fear in the gay and lesbian community is that long-term care (LTC) facilities may not be sensitive to their needs. In the present study, 218 LTC staff members responded to one of three vignettes in which resident sexual contact was observed, with only the gender of the characters changing, to create different gender pairings. Results suggested that staff rated male-male and female-female pairings more negatively than heterosexual intimacy. Knowledge about older adult sexuality made little difference in staff ratings. However, staff attitudes were directly related to ratings of negative reaction and level of acceptability of same-gender sexuality.     

Piecewise FARIMA models for long-memory time series

We consider the problem of modelling a long-memory time series using piecewise fractional autoregressive integrated moving average processes. The number as well as the locations of structural break points (BPs) and the parameters of each regime are assumed to be unknown. A four-step procedure is proposed to find out the BPs and to estimate the parameters of each regime. Its effectiveness is shown by Monte Carlo simulations and an application to real traffic data modelling is considered.     

The social as signal in the body of chromatin

Human social interactions and material cultures are increasingly understood as biologically consequent environmental signals. Within the explanatory framework of epigenetics, such signals become biologically inscribed when transduced into bodies as persistent patterns of molecular conformation. In the life sciences, persistence of the social as the biological is understood as establishment of gene expression potentials, physiological changes, or epigenetic memories. How did the social become interchangeable with the environmental? When did both become scientifically graspable as signals? This article recounts the history of how hormone biologists came to think in terms of signal transduction in the late 1960s. This cybernetic legacy is important for understanding the ‘environmental turn’ of epigenetics. To understand the social as signal in the present moment – a post-cybernetic rather than post-genomic moment – the theory of the signal must itself be excavated and analysed.     

Spectres of Afrikanerdom in contemporary commodity culture: history,memory, and imagining the self

The centrality of nostalgia in contemporary Afrikaner culture is contingent on the gradual demotion of Afrikaner history in post-apartheid South Africa. This article, however, departs from the view that such recapitulations of the past are necessarily always intransigent. Casting Afrikaner nostalgia as manifesting dissatisfaction with the government is ultimately not representative of the diverse spectres of Afrikanerdom that haunt selected commodity items, such as the t-shirts discussed in this article. If we allow for a melange of narratives and interpretations to emerge, as a postmodern view of history would encourage, it enables us to challenge a one-dimensional view of Afrikaner nostalgia. This article therefore posits that specific nostalgic imaginings of Afrikanerdom are decidedly self-reflexive and progressive. Instead of attempting to reify the past (together with irrecoverable positions of power), some of the discourses addressed in this article reveal Afrikanerdom’s capacities for appropriation, aestheticisation and commodification, which open up new possibilities for thinking about Afrikaner subjectivity in post-apartheid South Africa.     

Local asymptotic normality for long-memory process with strong mixing noises

Abstract

We will establish the local asymptotic normality (LAN) for fractional autoregressive long memory model in the case of strong mixing noises. This opens the way in future work to construct an adaptive estimator and construct optimal tests for the parameters. To check the feasibility and validity of our theoretical results a simulations study is considered.     

长时工作记忆的模块优化机制——基于理想认知模型的分析

记忆术是在新异信息与固有信息间强制建立一种人为意义联系的记忆策略。记忆术之所以能够有效提升记忆品质，是因为它能帮助构建稳定的理想认知模型，而理想化认知模型可被用作完整的记忆组块被个体提取到工作记忆中。组块中处于个体意识中央的那部分信息作为提取线索，将组块内的其它信息牵引到长时工作记忆中，这一方面增强了信息的可得性，另一方面还有效克服了短时工作记忆的容量限制。总之，记忆术通过理想认知模型优化了长时工作记忆，从而改善了记忆效率，提升了记忆品质。     

Unruly Voices in the Museum

ABSTRACT

This article addresses the use of audio recordings and oral memory for the critical engagement with colonial pasts in ethnographic museums by focusing on the traveling exhibition What We See, curated by Anette Hoffmann (2009). Specifically, it draws on Jeffrey Feldman's notion of colonial “contact points,” i.e. material traces of colonial encounter, to highlight the exhibition's ability to convey and critique the sensory experience of colonial contact. In What We See, this colonial contact consisted in an anthropometric project conducted in South-West Africa, today's Namibia, in 1931, resulting in an archive of anthropometric measurements and photographs, life-casts, and phonographic recordings. The exhibition proposed an innovative way of reworking this archive by staging an intricate interplay between sound and sight, thereby disrupting conventional ocularcentric forms of display. However, this multisensory approach provoked highly divergent reactions at its various exhibition venues. This article argues that the divergent reactions in Cape Town, South Africa, and Vienna, Austria, were due to different levels of what Ann Stoler describes as “colonial aphasia”—that is the context-dependent difficulty of addressing disquieting colonial pasts and its sensory dimensions.