对新准则中其他综合收益的探讨

在2014年新准则出台以前,其他综合收益的职能一直由其他资本公积在替代行使,很多会计工作者在编制利润表时不能很好地区分其他综合收益和其他资本公积,以至于实务工作中常常出现错报。新准则顺应了与国际会计准则趋同的大趋势,修订了CAS30及其应用指南,从此其他综合收益正式登上会计准则的大舞台。分析其他综合收益与其他资本公积的区别以及新 CAS30中其他综合收益的变化,并且对新CAS30中关于其他综合收益的相关内容提出完善的建议。     

Some Problems in Forecasting Population for Government Planning Purposes

Some governments rely on centralized, official sets of population forecasts for planning capital facilities. But the nature of population forecasting, as well as the milieu of government forecasting in general, can lead to the creation of extrapolative forecasts not well suited to long-range planning. This report discusses these matters, and suggests that custom-made forecasts and the use of forecast guidelines and a review process stressing forecast assumption justification may be a more realistic basis for planning individual facilities than general-purpose, official forecasts.     

袁黄与科举考试用书的编纂——兼谈明代科举考试的两个问题

明代中后期,科举考试和商业出版都特别发达.适应市场的需求,书坊刊刻了大量科举考试用书,很多著名文人成为科举考试用书的作者,袁黄就是其中重要的一位,他编纂了至少十余部科举考试用书,这些书深受市场欢迎,在士人中产生了很大影响.本文拟就袁黄编纂的、且在当时已经出版过的科举考试用书进行考证和分析,并在此基础上探讨明代科举考试的指导思想和二三场在整个科举考试中的地位.     

Governing the Global Land Grab: What role for Gender in the Voluntary Guidelines and the Principles for Responsible Investment?

The heightened interest in large-scale foreign agricultural investment in regions with ‘unused’ arable land has triggered a great deal of international attention. Concerns about ‘land grabbing’ have initiated efforts at the global level to establish standards for ‘responsible investment’ and good governance. These initiatives warrant critical examination given the social, political, and economic inequalities to which they are designed to respond, yet the scholarship on these initiatives frequently fails to incorporate gendered analyses. This article argues that gendered analysis of the governance of land grabs not only belongs at the local level—where it continues to yield important insights into how gender inequality is manifested in various forms of local governance—but that it is sorely needed at the global level as well. As such, this article begins an assessment of these governance frameworks and how they consider local realities, with particular attention to gender-based inequalities.     

互联网管理的“中国模式”及世界影响

从世界范围来看,发展中国家在互联网管理上面临诸多压力、挑战和问题,亟待探索出路。中国作为网民最多的发展中国家,经过探索和创新,正在形成符合发展中国家实际和中国国情的互联网管理"中国模式",其主要经验和做法具有重要的实践价值和世界影响。     

中国古代慈善事业的发展特点

中国古代慈善事业在漫长的历史发展过程中不但逐渐形成了庞杂而丰富的思想体系,而且其慈善主体也实现了从最初单纯的国家慈善到以国家慈善为主、宗族慈善和宗教慈善为重要补充的多元化发展过程。另外,中国古代慈善事业的发展轨迹还明显具备与整个中国古代社会兴衰相表里的重要特点。     

Variables Affecting Patient Satisfaction with Health Care Services in the College Health Setting

Abstract

Patient satisfaction with health care services is an important factor in health care delivery. It will significantly influence whether or not a patient seeks medical care, complies with prescribed treatment, and/or maintains a continuing relationship with a medical practitioner.

A survey questionnaire, relating patient satisfaction with a number of variables identified through a literature review, was mailed to a random sample of 500 students utilizing Student Health Service (SHS) at Kent State University (KSU) during the five week study period. The data obtained would be utilized to help with planning future health care services and staff inservice education programs.

The findings of this survey indicate that patient satisfaction has a statistically significant correlation with perceived technical competence of the practitioner and perceived adequacy of the interpersonal aspects of the practitioner-patient relationship. A significant relationship did not exist between satisfaction and expectations the patient holds of the practitioner's role performance. A statistically significant relationship was found to exist between receiving health information/education related to diagnosis, prognosis, and treatment plan and satisfaction with health care services. This relationship did not hold for health information/education related to activity restrictions or preventive measures. The study also revealed that time waited during the medical care encounter was inversely related to satisfaction. Last, stepwise regression found that perceived technical competence of the practitioner was the most important variable influencing patient satisfaction with health care services.

This study provides data about factors important to personal satisfaction with health care services for a selected group of college students.     

Standards of Care for the Treatment of Adult Sex Offenders

Abstract

A proposed version of these standards was first produced and published in the Journal of Offender Rehabilitation through input from professional meetings (Coleman & Dwyer, 1990). Since that time, The Standards of Care were reviewed and revised by a group of professionals and unanimously endorsed by voice vote by the participants in the Third International Congress on the Treatment of Sex Offenders held in Minneapolis, MN, September 20–22, 1994. These Standards were again published in the Journal of Offender Rehabilitation (Coleman, Dwyer, Abel, Berner, Breiling, Hindman, Honey-Knopp, Langevin, & Pfäfflin, 1996). Those Standards have been subsequently reviewed by the current authors at the Fifth International Conference on the Treatment of Sex Offenders held in Caracas, Venezuela, March 22–27, 1998 and minor modifications and changes were incorporated into this version. The authors invite feedback from readers. Further revisions are anticipated and will be reviewed by current committee members and at future International Conferences on the Treatment of Sexual Offenders.     

Midwives must,obstetricians may: An ethnographic exploration of how policy documents organise intrapartum fetal monitoring practice

BackgroundThe capacity for midwifery to improve maternity care is under-utilised. Midwives have expressed limits on their autonomy to provide quality care in relation to intrapartum fetal heart rate monitoring.AimTo explore how the work of midwives and obstetricians was textually structured by policy documents related to intrapartum fetal heart rate monitoring.MethodsInstitutional Ethnography, a critical qualitative approach was used. Data were collected in an Australian hospital with a central fetal monitoring system. Midwives (n = 34) and obstetricians (n = 16) with experience working with the central fetal monitoring system were interviewed and observed. Policy documents were collected and analysed.FindingsMidwives’ work was strongly structured by policy documents that required escalation of care for any CTG abnormality. Prior to being able to escalate care, midwives were often interrupted by other clinicians uninvited entry into the room in response to the CTG seen at the central monitoring station. While the same collection of documents guided the work of both obstetricians and midwives, they generated the expectation that midwives must perform certain tasks while obstetricians may perform others. Midwifery work was textually invisible.Discussion and conclusionOur findings provide a concrete example of the way policy documents both reflect and generate power imbalances in maternity care. Obstetric ways of knowing and doing are reinforced within these documents and continue to diminish the visibility and autonomy of midwifery. Midwifery organisations are well placed to co-lead policy development and reform in collaboration with maternity consumer and obstetric organisations.     

理想的量刑制度

根据1984的量刑改革法案,美国量刑委员会为联邦刑事法律系统制定了量刑指南。但该指南既没有满足法案的期待,也没有提供一个全面性的、可操作性的制度。一个现代的、有原则的和可操作的量刑制度,应当明确首要的目标和必要的起草原则;还应当构建一个可向理想性制度转化的可操作性制度,并鼓励这个制度保持其运用的内在一致性以及能够不断的改良。