基于市价交易观的利得损失定义

我国会计准则中的利得与损失并非独立的要素,其原因既在于对概念本质属性认识的模糊,更在于会计要素界定模式的缺陷。根据利得损失不同项目及其与收入费用的差异,要素概念有不同的划分标准,而现行要素界定模式难以解决其定义缺陷。从会计报表目标出发,可基于"市价交易观"建立会计要素界定模式,进而可得出要素定义:利得是指会计主体无对价的经济权利增加或经济责任减少的确定性实现,损失是指会计主体无对价的经济责任增加或者经济权利减少的确定性实现。     

The Effect of the “No Pass,No Play” Provision on Girls' Volleyball and Basketball Eligibility

Abstract

We examined relationships between skinfold (SKF) and optical density (ΔOD) measurements across age and levels of body fatness (%BF) for 151 women, 20 to 72 years. There were significant (p < .05) relationships between ΔODs and SKFs at all sites, except the thigh. The interaction (SKF × Age) was significant (p < .05) for pectoral and biceps ΔODs. Slope comparisons indicated the relationships for younger (29 years) and older (59 years) women differed significantly from zero and each other (p < .05). Analysis of SKF × %BF interactions revealed that relationships between SKFs and ΔODs at the pectoral and biceps sites for leaner (22% BF) women differed significantly from zero (p < .05) and were larger than those for obese (39% BF) women (p ≤ .05). Thus, the relationship between SKFs and ΔODs is stronger for younger and leaner women compared to older and fatter women. These findings may reflect differences in fat layering due to age or body fatness and provide insight as to why the manufacturer's near-infrared (NIR) equation significantly underestimates the %BF of obese women.     

无现金结算在高职院校财务中的应用

近几年随着电子商务和数字化平台的应用推广,高职院校实现无现金结算成为财务信息化管理的必然趋势。从内外部环境分析了高职院校实行无现金结算的可行性,详细阐述了无现金结算的模式及业务流程,并指出实现无现金结算的优点。     

见死不救,法律的可为与不可为——从小悦悦事件说起

＂见死不救＂在中国一直都是一个道德问题,法律不介入调整。＂小悦悦事件＂发生后,惊醒人们从法律的角度去深思：在没有任何危险的情况下,＂见死不救＂能否立法惩治？法律和道德有联系也有区别,法律无法强制人们行善,但法律可以为道德提供制度保障。见死不救,法律有所不为也有所为。     

“雾里看花”与“语语都在目前”——论朱光潜与叶维廉有关诗境的看法

自从王国维提出诗的境界说以来,学术界关注诗境的问题不断得到延展,朱光潜、叶维廉对此都有不同的论述．本文对他们的诗境观进行了阐述,着重分析他们对王国维所提出的“隔”与“不隔”、“有我之境”与“无我之境”问题的论述．以期对诗歌的境界问题做进一步的探讨。     

论无过错责任原则在未成年学生伤害事故中的适用

我国现行的相关法律法规如《民法通则》、《未成年人保护法》、《教育法》、《学生伤害事故处理办法》以及各地方条例等都缺乏中小学校在未成年学生伤害事故中承担无过错责任的明确规定,因此在理论界与实务界都存在很大分歧。然而依据《民法通则》及其司法解释的相关规定,对某些未成年学生伤害事故,学校应承担无过错责任,这样既有利于维护未成年学生的合法权益,也有利于规范中小学校的教育教学活动。     

论罪刑法定原则下法官的刑法解释权

罪刑法定原则的真正价值在于刑事司法中能得到有效的贯彻执行。针对罪刑法定原则在我国刑法中确定并实施以来所呈现出的种种问题，作者认为，其症结之所在是法官刑法解释权的缺乏。只有从立法上和司法上承认法官刑法解释权存在的必要性，并逐步赋予法官刑事司法中的刑法解释权，才能确保罪刑法定主义各项机能的真正实现。     

大学校园无纸化办公网络安全策略模型研究

本文在研究当前大学校园无纸化办公网络安全模型的基础上，分析了大学校园无纸化办公网络的安全需求，基于信息安全和信息保障的思想，提出了大学校园无纸化办公网络安全策略模型。基于这一模型构建的大学校园无纸化办公网络系统，具有更好的安全性和健壮性。     

论明代南充“二陈”在政治上缘何得势不得志

明朝南充的陈以勤、陈于陛父子二人先后担任内阁大学士,然而由于当时的时代和世风阻挡、官僚间的倾轧和皇帝的庸碌,他们的不愿合污、不善钻营、政治上的善良使他们成为了政治的牺牲品.政治可以成就人才,但在这里,政治却湮没了人才.     

‘To show or No-show’? Therapist Racial-ethnic Disparities in Clients’ Nonattendance in Therapy

Clients’ nonattendance in therapy poses a significant threat to the effective delivery of mental health services at university counseling centers. As such, researchers have investigated processes related to clients’ nonattendance in an effort to increase treatment utilization and treatment outcomes. However, there is a paucity of research testing the impact of the therapist on clients’ nonattendance patterns. Additionally, it is unknown whether therapists vary in the nonattendance of their racial/ethnic minority (REM) and White clients. Therefore, the present study sought to identify therapist effects in client nonattendance rates, and examine between-therapist disparities in REM and White clients’ nonattendance patterns. Data for this study consisted of 275 REM and 341 White clients seen by 21 therapists at a large university counseling center. Results indicated that therapists accounted for 14% of the variability in clients’ nonattendance. Additionally, therapist effects in nonattendance due to clients’ REM status were identified, suggesting that therapists are a significant source of racial/ethnic disparities in clients’ nonattendance. REM clients’ nonattendance rates were higher compared to White clients for some therapists, but not others. Clinical implications and future research are discussed.