从世界两大税务会计模式探析我国所得税会计——我国所得税会计与国际惯例的比较

本文从分析财务会计与税务会计两者相分离的英美式会计模式和两者统一的法德式会计模式出发,说明了我国所得税会计在不同的会计环境下的发展过程;并比较国际所得税会计准则与我国所得税会计相关法规的不同,指出我国现行所得税会计与国际惯例的差异及允许差异存在的现实状况.     

斜仁柱

本文介绍了鄂伦春族“斜仁柱”的搭建过程、室内布局和建筑特点,指出“斜仁柱”是与鄂伦春族游猎文化相适应的一种传统建筑形式。     

暂予监外执行制度解读——以新修订刑事诉讼法为切入点

暂予监外执行是我国针对被告人或服刑人员适用监禁刑的一个例外的特殊制度,在1996年刑事诉讼法里就有所涉及,2012年新刑事诉讼法对该制度进行了修改,增加到四个条文,虽然只是增加了一个条文,但对于该制度的发展有着很重要的理论研究价值和司法实践意义,促使该制度在丰满刑事诉讼法内容的同时也能够有效推动人权保障的进程,这也是此次刑事诉讼法修改的一大亮点。然而,不可否认的是,新刑事诉讼法关于这个制度的设计还存在一些不足,程序上设置仍有缺陷,仍需进一步地完善。     

The Medical Excuse Game Revisited

Academic policies that require medical excuses are based on mistrust of students and conflict with institutional honor codes. Such policies undermine the philosophical and educational foundations of higher education; namely, to model and nurture honesty, integrity, and citizenship in emerging adults. Instead, they encourage hypocrisy and exaggeration by requiring students to prove they are sick enough to produce temporary disability. More pragmatically, the "game" also consumes valuable clinician time. The authors describe their experiences with medical excuse policies at their respective institutions and offer suggestions for other colleges and universities.     

Repetitive Visiting as a Pre‐return Transnational Strategy among Youthful Trinidadian Returnees

Abstract

This paper will develop and illustrate a concept of institutional viscosity to balance the more agentive concept of motility with a theoretical account of structural conditions. The argument articulates with two bodies of work: broad social theory of reflexivity as negotiating agency and social structures; and sociology of mobility and mobility systems . It then illustrates the concept of viscosity as a variable (low to high viscosity) through two empirical studies conducted in the sociology of education that help demonstrate how degrees of viscosity interact with degrees of motility, and how this interaction can impact on motility over time. The first study explored how Australian Defence Force families cope with their children’s disrupted education given frequent forced relocations. The other study explored how middle class professionals relate to career and educational opportunities in rural and remote Queensland. These two life conditions have produced very different institutional practices to make relocations thinkable and doable, by variously constraining or enabling mobility. In turn, the degrees of viscosity mobile individuals meet with over time can erode or elevate their motility.     

分段的延期支付条件下临时订货策略分析

商业活动中供应商时常会给采购商短期的价格折扣,目的是使采购商进行临时的大量采购;供应商为了鼓励采购商订货,会针对采购规模给予其不同的延期支付期限;而当价格恢复到定常时,延期支付的期限则为供求双方事先规定的常值,采购商按照允许延期支付的EOQ模型订货。将延期支付基本EOQ模型中存在的门槛式延期支付规则(只有当采购量大于特定值才可以延期支付货款)应用并推广到这种临时采购中:延期支付期限是临时采购量的分段函数。由于采购商可以采取按低价追加订货或者放弃这个机会,基于这2种策略年度成本差异最大化,分析了采购商最优的追加订货批量如何确定的问题,拓宽了允许延期支付的EOQ模型应用范围。     

高校后勤外聘员工加入工会组织存在的问题及对策

在高校后勤工作队伍中,存在大量的临时外聘人员,他们属于高校内的弱势群体,是最需要工会为之维权的人群。由于种种原因,他们不能成为正式工会会员,因此,如何维护他们的合法权益成为高校工会工作的重要一环。对此需要思考,需要突破。     

流动儿童家庭教育期望的影响因素探析——基于北京市某区的问卷调查

利用"人口迁移与儿童发展的跟踪研究"基期数据,本文讨论了流动儿童家长对其子女的教育期望及影响因素,旨在回答流动儿童家长的教育期望是否存在差异,以及家长的个人生活经历与社会态度是否会影响到家长的教育期望这两个问题。结果发现,希望子女能够接受更高层次的教育仍然是中国社会较为普遍的现象;就读于不同学校儿童的家长,其教育期望的确存在差异,但这与家庭的经济条件无关;儿童的学习成绩、家长的受教育程度、家长对家庭教育的重视程度、对学历重要性的认识程度等家庭的文化背景及家长的社会态度乃是影响家长教育期望的主要因素;并且,父亲和母亲对子女的教育期望是不同的。但教育选择(就读何种类型的学校)与教育期望之间的因果关系等问题尚需进一步讨论。     

Intentionally biased bootstrap methods

A class of weighted bootstrap techniques, called biased bootstrap or b-bootstrap methods, is introduced. It is motivated by the need to adjust empirical methods, such as the 'uniform' bootstrap, in a surgical way to alter some of their features while leaving others unchanged. Depending on the nature of the adjustment, the b-bootstrap can be used to reduce bias, or to reduce variance or to render some characteristic equal to a predetermined quantity. Examples of the last application include a b-bootstrap approach to hypothesis testing in nonparametric contexts, where the b-bootstrap enables simulation 'under the null hypothesis', even when the hypothesis is false, and a b-bootstrap competitor to Tibshirani's variance stabilization method. An example of the bias reduction application is adjustment of Nadaraya–Watson kernel estimators to make them competitive with local linear smoothing. Other applications include density estimation under constraints, outlier trimming, sensitivity analysis, skewness or kurtosis reduction and shrinkage.     

基于信息传导的期权对股票市场稳定性影响

通过计算金融的方法构造了引入期权交易的人工股票市场模型,构建了包含衍生品交易的相对完整的金融市场． 模型在期权交易模块中引入了不同类型的期权交易者,使用基于多主体的撮合交易机制来完成期权定价,并基于信息传导建立股票市场和期权市场之间的双向联系． 实验结果表明期权的引入导致股票市场的波动性增强,股票收益率尖峰厚尾现象有所降低,但波动性聚集增强． 此外期权市场的信息量和期权交易者类型也会对股票市场产生显著 影响．