浅论建立“职工权益”会计要素

在我国建立现代企业制度的过程中，国家在保障投资人权益的同时，也十分重视保障企业职工的合法权益。然而我们现行会计核算模式对职工权益反映不够明确，使职工对其权益作会不深。因此笔者认为应当对职工权益的会计核算作进一步的改进，增设职工权益会计要素，集中反映企业职工所享受的权益，以体现社会主义制度下，劳动者在社会生产中的地位与权利。一、根据经济学的观点，任何社会的经营活动都需要两个基本要素，即生产资料和劳动力。企业的投资人是生产资料的所有者，而企业职工则是其自身劳动力的拥有者。虽然企业投资人已经给职工支付…     

王国校:交警队里的篮球高手

他和国徽警徽相伴走过24度春秋，覆行着党和人民赋予的神圣使命，书写着一名军人，一名警察的忠诚，在他身上永远可以看到锐意进取，拼搏不息的奥林匹克精神。     

论警察行政权

《中华人民共和国人民警察法》(1995年2月28日颁布实施。以下简称《警察法》)，作为确立我国人民警察制度，规范警察行为，保障^民警察依法行使职权的一项国家的基本法律，对有效地预防和惩治违法犯罪活动，提高警察执法素质均具有十分重要的意义。为适应改革开放和建立社会主义市场经济体制的新形势．《警察法》借鉴国外警察制度的有益经验，在原来人民警察条例的基础上对人民警察的职权进行了补充和修改，增加了许多新的职权，使之更加系统化，全面化。本文就人民警察的行政权试作论述。     

美国道路交通管理之4 警察队伍管理

美国的警察制度是按分权模式建立的，在这种体制下，联帮警察、州警察、城市警察和县级警察同时并存，执法权利高度分散。     

平等·让更多残疾人安全、合法驾车出行

积极推进残疾人驾驶汽车工作，是保障残疾人权益、促进残疾人充分参与社会生活、共享社会物质文化成果的重要举措，111号令在保障残疾人驾驶车安全的基础上，进一步放宽了残疾人驾驶汽车的身体条件，圆了更多残疾人驾驶汽车的梦想。     

《机动车登记办法》中的重要改革措施

一是设立了机动车登记证书制度。随着经济活动的增加，社会上有关部门、单位和个人给证明车辆合法行驶的机动车行驶证，赋予了财产所有权的证明作用。这种做法，既不规范，也缺乏法律依据，难以保障经济活动中当事双方的权益。因此，迫切需要设置一种证明机动车所有权的文件。为了适应社会上的这种需求，《登记办法》中规定，除了核发机动车在道路上行驶的法定证件外，又增发了《机动车登记证书》，作为机动车登记的证明文件，由车主保管。登记证书在新车注册时发放，此后办理转籍、过户等任何车辆登记时都要求出具，并记录车辆的有关情况。…     

谈谈《劳动合同法》对创建劳动关系和谐企业的推动

对于创建劳动关系和谐企业，借用我国易学文化的“和”来解释，虚的方面是强调天人合一，阴阳和谐，实的方面可以从八卦演变为八个维度，即严格依法执行劳动合同制度；建立平等协商和集体合同制度；依法保障职工劳动经济权益；全心全意依靠职工群众办企业；尊重和维护职工精神文化权益；     

论铁路警察宏观管理体制改革

铁路警察不是企业警察，更不是一个警种，而是国家设立的、专门管理铁路治安的警察机关。现行铁路警察管理体制改革，应当在坚持政企分开、双重领导等基本原则的前提下，充分尊重铁路警察警务工作的特殊性，防止以适应警务工作共性的体制来代替铁路警察管理体制的模式。铁路警察应当成为一个相对独立、完整的系统，实行集中、统一领导。     

警察职业风险防控比较研究

正人民警察是维护国家安全、社会稳定和人民幸福的重要力量,警察自身的职业安全和健康则是履行好这一伟大职能的基础。如何完善警察职业保障制度,强化职业安全和健康保护工作,提高职业风险防控能力,是一项长期而重要的任务。中国人民公安大学詹伟教授是我国研究人民警察职业风险及其防控方面的专家,她向我推荐了这本研究美国警察职业安全与健康保障的书:《美国警察因公伤亡原因分析及预防对策》(How Cops Die:Understanding     

论警察权的重构

现代法治的核心是制约国家权力，保障公民权利。建立在市场经济基础之上的法治政府必然要求规范、限制警察权，从而最大限度地保障公民权。随着传统体制向社会主义市场经济的转型，我国当前警察权力结构体系中与建设法治政府目标不协调的方面日益凸显。因此，从对警察权的规制入手，探讨以建立社会主义民主法治为目的、以市场经济要求为导向的警察权的重新构建就显得非常重要。     

Proposed revisions of regulation 261/2004: Endangering passengers’ rights and going against the international trend?

This paper analyses the 2020 revisions of Regulation 261/2004 published in February from a passenger perspective. While current Regulation 261 is criticised for being too consumer-friendly, the proposal takes the opposite stand. As it now stands, the proposal endangers passengers’ rights by increasing delay and cancellation lengths or by excluding delays at non-EU airports. The inclusion of tarmac delay could result in abuses from airlines. While bringing some clarity, the exhaustive list of extraordinary circumstances also creates new questions. The proposal also includes well-overdue changes such as the inclusion of missed connecting flights and a stronger role for National Enforcement Bodies (NEBs). Overall the proposal weakens passenger rights without real justifications.     

论社区警务中的人权关怀

我国自20世纪90年代以来，不断加强社区警务建设，取得了显著成就。在我国社会主义市场经济、民主法制、权利保障不断发展和完善的历史潮流中，不断强化公安机关和社区民警的人权意识，增强对社区民众的人权关怀，应该成为我国社区警务建设的关键性环节。     

Ethical and moral considerations of airline management

Air transport is a relatively new industry. It has expanded rapidly and now is an exceptionally safe way to travel. But all may not be well. Despite all this achievement, the human face of commercial aviation has been somewhat tarnished by the very prolific growth of carriage by air, and the monotonous regularity with which it is executed. Aviation business management needs to go back to basics, where the formula “everyone needs to know and feel that he is needed; and everyone wants to be treated as an individual” has to be revisited in the face of modern exigencies experienced by the passenger. The issue is likely to gain in importance in the future as economic, political and social trends affect the types of people who wish to use air transport. Airline managers have to be aware of the need to identify passengers in need and offer tangible support and assistance. This article addresses issues relating to the human face of aviation management and looks at some of the proposals to improve current practices.     

刑事调解制度在我国构建的文化与理论基础——从构建和谐社会的视角

任何一种法律制度的存在都根植于一定的文化与理论基础之上，刑事调解制度也不例外。研究刑事调解制度构建的文化与理论基础，可以为刑事调解制度的构建提供理论上的支持与制度设计上的参考；而刑事调解制度的成功构建，能够有效地促进我国刑事司法的人性化，更好地推动我国和谐社会的建设与发展。     

优化经营管理体制机制提高我国铁路产业的激励性水平

我国铁路产业转变经营管理体制机制的核心是要提高资源配置的激励性水平。分析我国铁路产业财产权利下移出现的偏差，认为激励性配置的缺失是导致铁路局财产权利使用效率不佳的主要原因，并表现在政企关系、组织边界、激励约束制度三个层面上，提高财产权利的激励性配置水平是我国铁路产业的根本和关键，也是铁路改革重组过程必须关注的重大问题。     

论刑法明确性原则的价值蕴涵和现代意义

刑法明确性原则是资产阶级在刑法领域里反对专制社会罪刑擅断主义所取得的一项划时代的进步成果，目前已被世界各国的刑事法典普遍加以确认。作为罪刑法定原则在刑事立法领域的深层次体现，它符合建立现代民主和法治社会的要求，有助于保障人权、健全法治，促进司法公正和提高司法效率。在我们努力建设社会主义法治国家的今天，对该原则的法律价值和社会意义进行界定和归整，对建立以人为本的和谐法治社会具有重要意义。     

Religious Perceptions and Hegemony on Tourism Development: the Case of the Islamic Republic of Iran

This paper highlights tourism development constraints with regard to religious perceptions in a religion‐dominated country, Iran. The ruling class does not want to discount any of the fundamental social and cultural values in the process of preparing strategies for national tourism development plans. Countries such as Iran, concerned about potential negative influences of tourism development, de‐emphasize potential positive economic impacts. In post‐revolutionary Iran, tourism development and promotion follow unique, religiously‐based strategies. The current five‐year development plan is a first step towards a transition to the recognition of the importance of tourism for economic development and improved international relations. Copyright © 2014 John Wiley & Sons, Ltd.     

The sources of the Kuznets relationship between road fatalities and economic growth

This paper reports the results of an empirical analysis of the Kuznets curve relationship between per capita income and road fatalities across 60 countries over the period 1972-2004. This relationship hypothesizes that the number of road fatalities increases with increasing motorization in the early stages of economic growth. Eventually, due to advances in technical, policy and political institutions, it declines as per capita income increases. The quality of political institutions as well as improvements in medical care and technology are hypothesized to impact road fatalities. Results indicate evidence of a Kuznets curve relationship between per capita income and road fatalities for both highly developed and less developed countries and support our hypothesis that changes in institutional quality and medical improvements underlie the Kuznets relationship. The evidence presented in this study suggests that lowering corruption levels as well as improvements in medical care and technology would help to reduce road fatalities.     

Profiling road transport activity: Emissions from 2000 to 2005 in Ireland using national car test data

This work describes a methodology for determining the average vehicle kilometres travelled by the private national car fleet in Ireland and estimating the disaggregated CO₂ and NO_x emissions from private vehicles in the Irish road transport sector for the period 2000–2005 using national car test records. The developed methodology facilitates the calculation of greatly improved estimates for vehicle kilometres under a range of constraint variables and thereby enables the disaggregated analysis of specific vehicle fleet groups and their associated activity patterns to support evidence-based policy development. The results indicate that while older vehicles are contributing significantly to car NO_x emissions; newer cars produce a higher share of CO₂ emissions than older cars in the vehicle fleet.     

Temporal variance of revealed preference on-street parking price elasticity

This paper utilises revealed-preference parking trend data from parking meters ex ante and ex post of a general 50% price increase in the hourly cost of on-street parking to estimate the on-street parking price elasticity of demand in an area of Dublin, Ireland. Estimates are presented for the aggregate price elasticity of demand level and individual estimates for specific time periods and days of the week. In terms of reduced parking frequency, the average price elasticity of demand reported is −0.29. Daily average estimates are consistent, with one notable exception being Thursday, a ‘late night shopping’ day for which a lower price sensitivity is reported. Morning periods are also shown to be more responsive than other time periods in the test area, indicating some potential for influencing morning inbound peak traffic levels.