盈余管理视角下的企业会计准则完善研究

对上市公司的盈余管理进行对比分析,结果表明现行会计准则为上市公司的盈余管理行为提供了一些机会.因此,需要制定会计准则概念框架,完善会计准则制定程序及准则体系,非经常性损益应在利润表中单独披露,会计准则应规范会计选择变更的披露.     

Explaining the Sexuality Gap in Protest Participation

ABSTRACT

This study investigated the relationship between sexual orientations and the protest actions of adults in the United States. Drawing from General Social Survey data from 1996 to 2004, we found that lesbians, gays, and bisexuals were more than twice as likely to protest as heterosexuals. To account for this sexuality gap, we used Patrick Egan’s (2008) political distinctiveness theories to identify possible underlying causes of these protesting differences. After running several regressions, we found that sexuality and protesting relationships were moderated by issues of educational attainment, marital statuses, metropolitan residencies, political partisanships, governmental grievances, and gender role expectations.     

高校学生纪律处分撤销制度的构建

高校学生纪律处分在实现教育管理目的和保护学生权利方面存在一些问题,应逐步建立和完善纪律处分撤销制度,充分发挥纪律处分的育人功能和价值。现阶段,学生纪律处分撤销制度构建要充分体现处分的公平、公正、关怀原则,实现以人为本的教育理念。     

C335. Some numerology for the mass ratio of proton to electron,and a partially Bayesian evaluation

Recent small sample studies of estimators for the shape parameter a of the negative binomial distribution (NBD) tend to indicate that the choice of estimator can be reduced to a choice between the method of moments estimator, maximum likelihood estimator (MLE), maximum quasi-likelihood estimator and the conditional likelihood estimator (CLE). In this paper the results of a comprehensive simulation study are reported to assist with the choice from these four estimators. The study includes a traditional procedure for assessing estimators for the shape parameter of the NBD and in addition introduces an alternative assessment procedure. Based on the traditional approach the CLE is considered to perform the best overall for the range of parameter values and sample sizes considered. The alternative assessment procedure indicates that the MLE is the preferred estimator.     

基于SWOT的陕西书画市场竞争力研究

目前陕西书画市场虽然处于快速发展的有利时期,但从全国范围看还缺乏一定的竞争力。主要问题有:书画市场流通方式相对滞后、整体相对封闭、大部分艺术家尚未走向全国等。为此,结合陕西书画市场发展现状,运用SWOT分析方法,研究陕西书画市场发展的优势与劣势、机遇与挑战,并提出一些应对策略,以期能够进一步提升陕西书画市场的竞争力,促进陕西书画市场又好又快地发展。     

Social Cognitive Factors,Support, and Engagement: Early Adolescents’ Math Interests as Precursors to Choice of Career

The authors examined the central hypothesis that students’ early perceptions of support and sense of engagement in math classes and math activities strongly influence the broadening or narrowing of their math interest. The focus was on the first wave of qualitative data collected from 5th‐, 7th‐, and 9th‐grade students during the 2007–2008 academic year as part of a longitudinal study. Findings indicate the importance of using group work and extrinsic motivation in middle school math classes to broaden interest; peer classroom behavior was often a detractor of math interest.     

渎职侵权职务犯罪因果关系的认定

渎职侵权犯罪是指刑法分则第四章、第九章规定的由检察机关立案管辖的国家机关工作人员利用职权实施的侵犯公民人身权利、民主权利犯罪和国家机关工作人员的渎职犯罪。对渎职侵权职务行为与危害后果之间因果关系的正确认定是对渎职侵权行为归责的重要前提。直至目前,我国刑法学界对违法行为与危害结果之间因果关系的研究基本上采用的是＂若无A就无B＂的必要条件分析框架,但它因其固有的缺陷确有予以完善的必要。     

未成年人犯罪对青少年价值观的诘问

分析认识青少年人生观、价值观扭曲的现实，是做好青少年思想道德教育工作的必要前提。运用了全国未成年犯调查资料，对未成年犯和中学生的价值观进行了比较。结果显示：不良的媒介偏好、偶像崇拜、闲暇意愿以及不正确的成功取向、交友倾向等方面的比例均是未成年犯明显高于中学生。研究认为应积极应对大众传媒不良信息对青少年的深层渗透，重视同伴教育在青少年价值观形成中的作用和道德实践。     

《史记》《汉书》行文之雅俗对比研究

在《史记》《汉书》的对比研究中,行文风格的对比被视为重点。文章通过两部典籍同篇同句的对比,从表达的人称及语言的典雅两个方面,对两部作品进行行文上雅俗的对比研究。     

基层民主自治进程中乡村计划生育政策落实的困境及出路——基于基层治理中“不出事逻辑”的分析视角

本文对基层民主自治进程中乡村计划生育政策落实的困境及出路进行了探讨。基层民主自治是我国的一项基本政治制度,实行基层民主自治是发展中国特色社会主义民主政治的重要内容。但是在乡村推行基层民主自治的过程中,乡村计划生育政策的落实陷入一些困境,这些困境集中表现为计生政策与村民生育愿望、与村委会选举、与社会保障体系、与利益导向机制及与其它相关部门和政策的冲突与矛盾。鉴于此,本文相对应地提出了加强宣传教育、完善村民自治、健全社会保障体系、健全舆论导向机制以及加强政策的同向性与协调度等对策建议,以期推动计划生育政策在乡村进一步落实。