上市公司虚减成本费用的方法分析

中国证券市场尚不完善 ,上市公司操纵利润的现象屡见不鲜。虚减成本费用是上市公司调增利润更简便的方法。在财务运作中 ,上市公司频繁运用虚拟资产、利息资本化等五种方法虚减成本费用     

20世纪三四十年代宁夏水利建设述论

20世纪三四十年代 ,宁夏地方当局等推出一系列水利建设措施 ,这既意味着宁夏水利事业的近代化开始初露端倪 ,也促使宁夏平原农田引黄灌溉得以延续 ,并对宁夏地方经济的恢复、初兴与抗日战争等具有促进作用     

加强政府对农地流转的干预——对台湾第二次土地改革的反思

如何实现农业生产土地规模经营是我国当前农村土地改革的一个重大课题.一些专家认为解决这一问题的关键是实行土地私有制,文章对台湾省第二次土地改革及其后果进行反思,并结合我国的实际情况,认为我国不仅不能实行土地私有制,反而要在土地国有的基础上加强政府对农地流转的干预.     

湘云易装卮言

史湘云易装的故事,是曹雪芹对中国历史上女扮男妆这一源远流长的文化现象的创造性解读的产 物,文章从女性服装的角度,展现了曹雪芹新的女性观,探索了女装的新的发展趋向,再现了新的历史条 件下的魏晋风度。     

析恩格斯晚年的一个重要观点

恩格斯晚年曾对《共产党宣言》何以这样冠名有一个追忆性的说明 ;在另一地方他又明确讲到“三十年不曾使用”共产主义一词的事。这两段话虽然是在不同时间、地点、情况下说的 ,却有着密切的联系 ,后一段话恰恰是解答为什么会有前段话的说明的根据     

Social Stratification and the Division of Household Labor in Japan: The Effect of Wives' Work on the Division of Labor among Dual-earner Families

Abstract:  This article explores the relationship between social stratification and the division of household labor by examining how the contribution to housework by husbands in dual-earner families varies across the Japanese social stratification structure. First, I review previous studies concerning the determinants of husbands' participation in housework and construct four hypotheses regarding the relative resources explanation, the time constraints explanation, the ideology/sex role explanation, and the alternative manpower explanation. Second, I examine the empirical support for these hypotheses in dual-earner couples and the effect of social stratification on husband's participation in housework, which has not been studied thus far. Third, I investigate the effect of social stratification in more detail. According to the results of TOBIT regressions and other supplementary analyses, the principal findings are as follows:

• 1) 

  the relative resources explanation is not supported;

       

论抗日民族统一战线的历史性功绩

中国共产党是中国人民抗日战争的中流砥柱,其重要功绩之一就是在民族危亡的关键时刻,高举起抗日民族统一战线的伟大旗帜。这面旗帜,开辟了中国政党政治的新局面,改变了尖锐对立的国共关系,国共两党重新合作,为抗日战争的胜利奠定了重要的政治基础;这面旗帜,为中国各民主党派的发展和壮大提供了机会和可能,民主党派成为抗日民族统一战线的重要组成部分,是中华民族团结抗日的积极力量;这面旗帜,最大限度地调动了中国人民的抗日积极性,广大人民群众成为抗日民族统一战线的主体和中坚力量,使抗日战争成为真正的人民战争;这面旗帜,使中国共产党在极其困难的条件下,开展了积极的外交活动,为其走向世界、被国际社会所承认创造了有利的条件。     

《中华人民共和国会计法》英译文简评

评述了我国会计法英译文中突出存在的词汇和句法两个方面的主要错误 ,指出在翻译中国法律文件时要做到的一点是遵循一定的法律文件英译规律 ,如突出法律行为的主体、不滥用被动句、遵守原文的句型等 ,并且要吃透原文而加以忠实翻译 ,呼吁提高国家级的法律文件英译文的质量 ,尽快开展省级涉外法规的英译及其规范化工作     

“和谐”视角下的社区建设

构建和谐社会已成为当代中国新的时代主题。社区是社会的细胞、前沿和缩影,和谐社区的构建便成为一种新的社会主题。本文即针对我国当前和谐社区建设中存在的问题,进行了理性思考和探索,以期有助和谐社会的构建。     

Television and Violence in the Economy of Memory

The present paper aims to consider the cultural function of television as a technology for the creation of a public memory. The television system records past images, preserves them, and broadcasts various historical programs. A viewer owns the public memory jointly, through watching/consuming programs. However, the process of production and consumption of programs is linked with the exclusion of other historical memories from the public space. After all, the creation of public memories in depth is related to social power. Through the analysis in concrete terms of a series of programs of Project X and the second episode of the Nippon Hoso Kyokai (NHK; Japan Broadcasting Corporation) series, Special Edition: Judging War, the relationship between the organization of public memories and social power is explored. Project X depicts the challenges of engineers of middle standing who initiated new industrial and technological developments in the 1960s and 1970s. Special Edition: Judging War is based on coverage of the Women's International War Crimes Tribunal on Japan's Military Sexual Slavery. This program was subjected to revision on the eve of its broadcast. What forms of expression were eliminated? These two programs should help us define more clearly what the Japanese media selects for incorporation into the public memory.