虚拟企业中会计核算对象的确认

基于虚拟企业的特点 ,分析虚拟企业对会计核算前提和原则的影响 ,探讨虚拟企业中资产、产权、剩余、收入、成本费用、利润 6大会计核算对象的确认     

论咏物词创新的前提

积极向上的淑世精神是人心的法则 ,是历史的蕲向 ;规律、信仰、仁爱、美丽 ,从来都是文学创作的终极关怀 ,也是文学史对具体作家、作品扬弃的标准。那些催人奋进、发人思考、形质兼美的作品 ,无疑是文学史上最有价值的作品。咏物词的创新也应该自觉贴近时代和历史的要求 ,以积极的淑世精神作为开掘题材内涵和抒情言志的核心。清初咏物名家曹贞吉和朱彝尊的创作实践为我们提供了正反两方面的经验和教训     

试论中国古代宗教崇拜对象及天人关系之演变

中国古代宗教的崇拜对象是在特定的自然环境和人文环境下 ,从原始宗教发展而来 ,主要是“人”对抽象的“天”进行崇拜。后来 ,在儒道两家的批评和改造下 ,其崇拜对象逐渐由“神灵之天”向“义理之天”、“命运之天”以及“自然之天”演变。与之相应的天人关系 ,也由“天人相分”到“天人相通”,直至最后发展到“天人合一”的最高精神境界。     

法律关系客体之探究

受法律调整的社会关系即为法律关系 ,受刑法调整的社会关系即为刑事法律关系。刑事法律关系的客体应是刑事法律关系主体双方权利和义务所指向的、受刑法所保护的、被犯罪行为所破坏的社会关系 ,不应是具体的物、智力成果、行为。法理学、民法学、经济法学中均将法律关系客体界定为物、智力成果和行为 ,与刑事法律关系客体不一致。在理论上应将其统一起来     

Translating Spirituality: Universalism and Particularism in the Diffusion of Spiritual Care from the United States to Israel

Research on the transnational diffusion of ideas and practices shows how cultural objects go through translation, adaptation, and vernacularization when implemented in new localities. Less attention is given to the translators themselves and their heterogeneous and often conflicting visions. Drawing on the notion of transnational social fields (TSF s), this article investigates how cultural objects get vernacularized differently in different parts of the TSF , demonstrating how processes of translation reflect larger social and political struggles over questions of identity. As a case study, we focus on the attempt of actors from Israel and the United States to institutionalize spiritual care in Israeli health‐care organizations. The analysis reveals how spiritual care functioned as a porous cultural object, open to a wide range of interpretations and debates. While actors in New York saw in spiritual care the opportunity to bridge to Israeli Jews and create a global Jewish identity, Israeli actors split between using spiritual care as a vehicle for creating a local Israeli Jewish identity and seeing in spiritual care the opportunity to establish universal identities, broader than the Jewish one. The disagreement and conflicts between the groups influenced the translation process, turning it into a contentious struggle that involved different positions on the continuum between particularism and universalism.     

The Place of Construction in Sociological Realism

In the contemporary epistemological debate on social reality, characterized by the crisis of post‐modern theories and the emergence of new forms of realism, are there any approaches not acknowledging some specific ontological character to the construction of social objects? The question is apparently rhetorical, but the implication of this problem are not obvious. In the sociological literature the opposition between reality and construction is not clearly defined. Sometimes it is considered a dichotomy, in other situations the synthesis of alternative theses in a dialectical horizon. The more systematic attempt considers reality and construction as analytical macro‐dimensions where the relation between social ontology and epistemology operates. From this stance, the acknowledgement of the role of social construction in a wider realist horizon is the true overtaking of postmodern philosophy. If it is true that facts exist beyond representations, it is also true that representations themselves have a specific effect on reality, who continually re‐structures itself around specific relations of emergent power. Stating that reality is socially constructed is an evident limit of postmodern theories. On the other hand, stating that only facts exist constitute an impoverishment of realism and its replacement in neo‐positivism. Social phenomena are real because they are based on specific properties of the inter‐subjective construction of social reality. This thesis represents the revitalization of an advanced, anti‐positivistic realism and the definition of the specificity of social objects. The aim of this essay is to search for a specific place of construction within the development of realist social ontology.     

论对社区矫正对象的权利保障及其立法贯彻

社区矫正对象与监狱服刑人员一样,属于“犯罪(受刑)人”群体。当前的社区矫正试点工作,必须突出对矫正对象权利的保障。鉴于社区矫正立法的阙如,在中国未来的社区矫正法中,应明确肯认宪法的“国家尊重和保障人权”原则,并在规定社区矫正实施机构的管理职权和社区矫正对象的义务与权利等方面,要创设人道、科学、系统化的制度来保障社区矫正对象的法定权利。这既是落实宪法和有关国际人权规约的立法要求,也是革新社区矫正制度的根本价值所系。     

文物返还国际争议解决的合作与交流原则

文物返还国际争议体现了不同利益之间的紧张关系,一方倾向于将文物留存在国内,而另一方则极力主张文物的自由流转。解决文物返还国际争议,应遵循国际合作原则,寻求建立一种以共享和交流为主要方式的互惠性的安排机制,从而协调相互冲突的利益需求。     

市场经济与经济法的调整对象

经济法的调整对象是经济法学的核心问题和理论基石,但法学界对这一概念的界定一直存在着争论。文章从法与经济法关系的角度出发分析了经济法调整对象的范围问题,并提出自己的观点。     

基于B/S结构和.Net平台的研究生培养管理信息系统的设计

简要分析目前我校研究生培养管理系统的设计和使用现状,基于B/S结构的研究生培养管理信息系统提出了一些创新性的管理思路。