投资性房地产会计准则的国际比较

文章对我国<企业会计准则第3号--投资性房地产>与<国际会计准则第40号--教资性房地产>在核算范围、后续计量模式的选择、公允价值的确定等方面的差异进行了比较,以期为完善我国投资性房地产的会计处理提供一条可供借鉴的思路.     

新旧无形资产会计准则的对比分析

为了与国际会计接轨,新会计准则在诸多方面进行了修订,其中对于无形资产的适用范围、定义、确认条件、计量、披露以及研发费用的处理等几个方面都有不同程度的变化,文章将修订前后的无形资产准则进行了对比分析,探讨了准则修订的必要性和合理性,同时揭示其存在的不足.而企业作为新会计准则的执行主体,会计准则的变更也给企业带来了机遇及挑战.     

对新会计准则中公允价值的探析

公允价值问题近十几年来一直是国际会计前沿中一个极富挑战性的熟点问题.我国在新会计准则中引入公允价值计量属性成为最引人注目的方面,公允价值计量属性的运用,体现了我国会计准则与国际准则的趋同,也标志着我国市场经济的日趋成熟.文章分析了它在几个具体准则中的运用,以及在此过程中对上市公司产生的影响,最后提出合理运用的建议.     

资产负债观在新会计准则中的运用与思考

财政部2006年2月15日发布的新会计准则体系由1项基本会计准则和38项具体会计准则组成,基本涵盖了了我国企业经济活动中的各类经济业务。并建立起会计核算原则和指南。与旧会计准则相比,新会计准则在诸多方面有所创新和突破。并在极大程度上实现了与国际会计准则的趋同。新企业会计准则总体上贯彻资产负债观的思想,这表明我国会计准则的制定由收入费用观向资产负债观过渡。     

现金流量表编制方法浅探

现金流量表是以收付实现制为基础编制的综合反映企业一定时期现金流量状况的报表。1998年1月1日我国《企业会计准则——现金流量表》的正式实施,在为报表使用者提供评价企业获取现金能力的可靠信息方面,起到了较好的作用,向与国际会计准则的接轨迈出了重要的一步。但现金流量表编制方法在实务上难于操作,如何快速编制现金流量表?文章介绍了现金流量表的特点、概念、一般程序、优点,提出了一些建议。     

审计质量控制存在的问题及其对策分析

审计质量控制存在审计计划不科学、审计工作底稿不规范、审计人员专业技能不过关、审计结论容易出现偏差等问题。加强审计质量控制,要加强审计基础工作,全面贯彻审计准则;要提高审计人员素质,优化审计人员群体结构;要采用科学取证方法,确保审计证据充分正确;要严把“四关”,加强审计项目管理。     

现金流量表编制方法浅探

现金流量表是以收付实现制为基础编制的综合反映企业一定时期现金流量状况的报表.1998年1月1日我国《企业会计准则--现金流量表》的正式实施,在为报表使用者提供评价企业获取现金能力的可靠信息方面,起到了较好的作用,向与国际会计准则的接轨迈出了重要的一步.但现金流量表编制方法在实务上难于操作,如何快速编制现金流量表?文章介绍了现金流量表的特点、概念、一般程序、优点,提出了一些建议.     

金融危机背景下中国的公允价值应对策略分析

在现在的国际金融危机形式下,公允价值的计价规则,各国都进行了修订.修改规则实际上是一把双刃剑,对于准备和国际会计准则接轨的中国会计计量,应该怎样应对和解决这些问题呢?文章就公允价值的国际形式和中国的相关会计计量方法进行了分析,提出了实际的可行性建议.     

现金流量表编制方法浅探

现金流量表是以收付实现制为基础编制的综合反映企业一定时期现金流量状况的报表。1998年1月1日我国《企业会计准则——现金流量表》的正式实施，在为报表使用者提供评价企业获取现金能力的可靠信息方面，起到了较好的作用，向与国际会计准则的接轨迈出了重要的一步。但现金流量表编制方法在实务上难于操作，如何快速编制现金流量表？文章介绍了现金流量表的特点、概念、一般程序、优点，提出了一些建议。     

新旧会计准则的差异及对企业的影响

新会计准则明晰了中国会计准则体系的框架,体现了与国际会计准则的趋同,以提高会计信息质量为核心,能够在财务层面上解决我国企业走出去及引入外资投资者的障碍问题.作为企业或投资者,应及时了解新会计准则的变化,并及早适应新会计准则带来的影响.文章主要分析了新旧会计准则的差异以及对企业带来的主要影响.     

古都洛阳历史文化资源点微信公众号传播研究

城市文化是一座城市的核心竞争力和名片,而古都代表着一座城市辉煌灿烂的历史,浸透着不同阶段不同程度上的中华传统文化。随着新媒体时代的到来,微信等新媒体为古都城市文化的传播提供了新的载体和呈现形式。以古都洛阳历史文化资源点的微信公众号为例,选取代表古都洛阳城市历史文化形象的20个历史资源点的公众账号,从组织机构定位、信息发布、内容构成三方面分析,发现了洛阳历史文化资源点微信公众号在意识形态、传播内容、传播效果和运营管理等方面的问题,并力图提出更为有效的解决方案。     

The Ethos of Science in Contemporary Poland

Modern science is moving away from Michael Polanyi’s vision of ‘the Republic of Science’ and gradually becoming subordinate to political and economic social institutions. This process is accompanied by changes in the normative structure of science. Poland provides an interesting case for empirical study of the scientific ethos mostly because in a relatively short time it experienced a significant reform of the science system, especially in terms of evaluating and financing scientific work. In this paper we examine whether different sets of values and norms are embedded into the normative structure of science in contemporary Poland. The results of a representative survey conducted among 801 researchers were examined with the use of confirmatory factor analysis and fuzzy clustering. The statistical analysis revealed a great complexity in the normative structure of science that goes beyond the expectations formulated on the basis of the theories reviewed. We identified three distinctive groups of researchers, guided by different sets of values and norms in their professional conduct (academic science, post-academic science and the industrial science) and a cluster of researchers with an unidentified system of principles. We argue that the complexity of the normative structure of science should be taken into account in the decision-making regarding any future reforms of the science system.

     

A qualitative method for combining thermal imprints to emerging weak points of ancient wall structures by passive infrared thermography – A case study

The significant number of buildings constructed in the world before the appearance of compulsory earthquake projecting norms, as well as the subsequent construction in the safe seismic zones, requires a constant re-evaluation of the strength of the structures. For example, the 2009 earthquake happened in L’Aquila city (Italy), killed about 300 people. Furthermore, many old buildings, seriously damaged, were considered as historical monuments and their importance is still critical both from a cultural standpoint and for the city itself. On the basis of the surveys carried out by the Las.e.r. Laboratory (university of L’Aquila) before and after 2009 earthquake, this paper introduces the infrared thermography (IRT) as a mean to characterize particular thermal imprints that appear on ancient facades, employing the passive thermography, discussing the infrared images collected during several years, and analyzing their relationship with all kinds of influence factors, in order to validate the effectiveness of the technique and its role in preventive diagnosis.     

Experiments in Science Policy: An Autobiographical Note

In this paper, I offer a personal account of a journey through a world of science governance that is in flux. I reflect on three levels of experimentation: first, the intermingling of social scientists with scientists and policymakers; second, the creation of new forms of public dialogue; and third, the blurring of technical and social experiment with geoengineering as a case in point. My conclusion is that social scientists can both gain and contribute a great deal through engaging with, questioning and trying to open up such experiments.     

Rousseau’s Crusoe myth: the unlikely provenance of the neoclassical homo economicus

The neoclassical homo economicus has escaped the narrow confines of economic theory and is today embodied countless times over in the everyday behaviour that so much of the modern economy is set up precisely to serve. Not all of the authors of leading books on economic principles have named the neoclassical homo economicus, but when they have done so it is overwhelmingly in the same way. They have given him the human form of a Robinson Crusoe figure, despite the fact that his behavioural motivations and his practical conduct owe next-to-nothing to Daniel Defoe’s original characterisation. I suggest that the route to today’s cultural familiarity with the neoclassical homo economicus instead passes through the entirely unwitting hands of Jean-Jacques Rousseau. He substituted Defoe’s account of the castaway’s continuing deference to prevailing social norms with his own idealised vision of how the individual might use solitude to escape the corrupting influences of modern society. It is altogether another desocialised individual also bearing the Crusoe name who has latterly shaped many of the economics textbooks’ renderings of the neoclassical homo economicus. However, we can get to him only by first understanding the essential features of Rousseau’s Crusoe myth.     

Interculturality as an interactional achievement: Doubting others’ nationality and accounting for the doubt

ABSTRACT

This article examines the notion of interculturality in face-to-face, multilingual, ordinary interactions. The focus is on how participants perform constituent actions by reference to members’ normative expectations to a specific membership category. Employing ethnomethodology and conversation analysis, this article elucidates interculturality is an interactional achievement in interaction. More specifically, I describe interactional practices for doubting others’ nationality and accounting for doubts accomplished by particular interactional practices in a specific interactional position. Analyzing these interactional contingencies produced by participants demonstrates that members’ practices to make interculturality relevant in a temporal unfolding of the activity and shows how they reflexively use interculturality as a resource for constituent actions. This study contributes to the existing literature on the interactional construction of international and intercultural communication, and on the situated, sequential, and embodied organization of interculturality.     

Theoretical aspects of physical-chemical parameters for the correct conservation of mummies on display in museums and preserved in storage rooms

This study is aimed at evaluating physical and chemical parameters which are considered as the most appropriate for the long-term preservation of mummies, distinguishing between those which are on display in museums and those which are preserved in storage rooms. The objective of this study is also to compare and discuss differences among the most widely known guidelines and norms of the field and to highlight the single phenomena which affect the decay of this kind of cultural asset.     

VAM on trial: judging science in teacher evaluation lawsuits

ABSTRACT

Value Added Modeling (VAM) is a statistical technology used to evaluate teacher effectiveness. While it was heralded for years as the next big innovation in education reform, VAM has become an object of legal scrutiny since it was implemented in dozens of states across the U.S. Building on STS findings about science and the law, this paper considers the lawsuits involving VAM as an opportunity to analyze the contestation of expertise in court. It finds that not only is there a great deal of variation in terms of how expertise gets constructed in legal settings, leading to very different outcomes, but also that judges’ assessments of VAM are conducted such that they are implicitly adjudicating what constitutes proper science. Contrary to the idea that judges conform to criteria for evaluating expertise imposed by the scientific community limiting themselves to the inclusion or exclusion of expertise, in the case of VAM the legal system is asserting its own vision of how science should operate and thus making judgments about what counts authentically as science.     

THE MEANING OF PRICE IN WORLD MARKETS

What is a global price? Studying the making of prices in spot, options and futures markets, the article ethnographically addresses this question by using world cotton trade as its empirical context. It argues that global market prices are not set by the mere coming together of demand and supply, but are produced as mercantile tools. These tools or prosthetic prices are realized by a multiplicity of actors. The article shows that instead of focusing narrowly on price setting, policy makers and researchers should attend to the conditions of price realization. In world and regional markets, prices are realized in multiple forms. Drawing on contemporary economic anthropology and sociology, the article maps the rich world of prices in their multiple manifestations and processes of realization. Price realization in the world cotton market is performed and maintained by constant interventions in the making of the markets and their prices through different forms of perceptions, scientific assumptions, standardizations of the object of exchange, various calculative tools, rumours and indexes. In conclusion, the article hints at the political implications and social scientific consequences of seeing the world price as a mercantile prosthesis.     

新疆天山、云南哈尼梯田 申遗成功,保护责任更重

中国的世界遗产地数量增至45处,居世界第二。世界遗产委员会在对中国新疆天山、红河哈尼梯田的评语中写道——新疆天山具有景观和生物生态演化过程的完整性,符合世界自然遗产保护和管理要求。红河哈尼梯田文化景观所体现的森林、水系、梯田和村寨"四素同构"系统符合世界遗产标准,其完美反映的精密复杂的农业、林业和分配系统,通过长期以来形成的独特社会经济宗教体系得以加强,彰显了人与环境互动的一种重要模式。