论内部审计的几个问题

本文对我国内部审计的地位、职能和作用作了较为全面的分析 ,提出了内部审计在五个不同层次上的独特地位 ,评述和总结出了内部审计具有的三大职能及具体表现 ,并对内部审计的作用从一般经济条件和特定经济条件两个方面进行了新的分析。     

中国教育近代化中的“人的全面发展”：从三育到五育的嬗变

在中国教育近代化的历程中，严复、梁启超、王国维、蔡元培及杨贤江等有识之士通过学习、借鉴西方教育思想，改造、更新传统教育，提出的“三育”、“四育”、“五育”及“新五育”教育宗旨体现了对“人的全面发展”的逐步深入的认识，深刻地反映了近代教育价值取向及精神层面的嬗变，有力地促进了中国近代社会的转型和发展，也能够为当今的教育改革提供借鉴。     

论中共五大与"八七会议"的关系

中共五大通过了一系列的蕴含着许多正确原则和科学内容的"议决案"、"宣言",为"八七会议"确立新的革命方针奠定了重要的思想基础。中共五大中的一些"左"右倾观点对"八七会议"也产生了重要影响。     

RigiScan data under long-term testosterone therapy: improving long-term blood circulation of penile arteries,penile length and girth,erectile function,and nocturnal penile tumescence and duration

Background: Late-onset hypogonadism (LOH) presents with low serum testosterone (TT) levels and sexual and nonsexual symptoms. Erectile dysfunction affects a man’s self-esteem and as a result partner relationship and quality of life.

Objectives: To investigate the andrological clinical profile outcomes of testosterone therapy (TTh) in men (n?=?88) with symptomatic LOH complaints and symptoms.

Main outcome measures: Erectile function was assessed using the International Index of Erectile Function-5 questionnaire at baseline and at 6 and 12 months of TTh. In addition, penile length was measured at baseline and 12 months. We also evaluated nocturnal penile tumescence (NPT, using RigiScan) and blood flow of cavernous arteries (penile Doppler ultrasonography) at baseline and 12 months of TT.

Materials and methods: Eighty-eight LOH men (M_age 51.1 years) with erectile dysfunction, all with serum TT?<10.4?nmol/L before TTh. Patients received intramuscular long-acting testosterone undecanoate for 12 months.

Results: Following TTh, in all patients, serum TT levels were restored within 3 months to normal levels. Compared with baseline values, erectile function significantly improved at 6 (mean score increase 1.95) and 12 months (mean score increase 2.16). No significant changes in penile length were observed. NPT significantly improved at 12 months in terms of both the frequency (mean increase 1.27 times) and duration of rigidity (mean increase 5.12?min). As regards the blood flow of the cavernous arteries, we observed a significant improvement (decrease of 1.16?cm/s) and end diastolic velocity of the penile arteries.

Conclusion: TTh in men with LOH resulted in improvement of the erectile function, NPT, and to some extent the blood flow of the cavernous arteries.     

瑶语勉方言罗香土语5’调的来源

瑶语勉方言罗香土语念5’调的词包括非汉语词、早期汉语借词以及现代汉语借词三个部分。非汉语词、现代汉语借词中的5’调并非来自古次清声母字，早期汉语借词中的5’调多来自古塞音、塞擦音全清声母上、去声字。此结论异于5’调来自古次清声母字的旧说。这说明致使瑶语派调形成的原因多元化，值得学界重新深入探讨。     

ARTIFICIAL STATES

We define artificial states as those in which political borders do not coincide with a division of nationalities desired by the people on the ground. We propose and compute for most countries in the world two measures of the degree to which borders may be artificial. One measures how borders split ethnic groups into two separate adjacent countries. The other measures the straightness of land borders, under the assumption the straight land borders are more likely to be artificial. We then show that these two measures are correlated with several measures of political and economic success.     

现行房产税制度及其改革的几点建议

房产税是以房屋的计税余值或租金为计税依据的一种财产税.房产税改革应当以调节贫富差距、调控房地产市场为主要目的.《房产税暂行条例》和沪、渝两地的暂行办法构成了现行房产税制度的主体.暂行条例对企业房产的征税依据、征税标准,对个人房产区别用途征税的规定存在问题.两个试点地区对个人房产税征税对象、计税依据、税率安排、税收性质等方面的规定存在问题.虽然2013年“国五条”细则的出台,为房产税制度的发展及改革提供了一个方向,但是,其还是难以实现立法的最终目的,有待进一步完善.效力层级上,房产税要以正式法律的形式出台;内容上,要在企业自用房产、企业出租房产,个人自用房产、个人出租房产之间设定合理的征收标准和免税标准.     

唐前传记文学的生命价值

唐前传记文学之所以能走向永恒 ,首先由于传主本身具有生命价值 ,其次传主个体生命已融入到民族生命之中 ,对民族精神的塑造起了重要作用 ,同时传记作品具有美感效应 ,给人以生命的启迪和美的享受。     

论农村市场的开拓

本文认为 ,开拓农村市场是我国扩大内需 ,提高经济增长速度的关键。笔者就我国农村市场发育的现状及存在的问题 ,发育缓慢的原因 ,以及开拓农村市场的对策进行了理论阐述     

论知识经济下无形资产的本质特征及管理

在知识经济条件下 ,经济的繁荣不是直接取决于资源、硬件技术的数量和规模 ,而是依赖于知识或有效信息的积累和利用 ,因而企业无形资产的管理显得十分重要。本文阐述了知识经济下无形资产的本质特征 ,并对如何加强无形资产管理提出了一些看法