从合作原则与礼貌原则对比布鲁特斯与安东尼的西撒葬礼演讲

在莎士比亚的《朱利阿斯.西撒》中,布鲁特斯与安东尼在西撒葬礼上所做的演讲可被认为是一场精彩绝伦的＂口舌之战＂,运用合作原则与礼貌原则来解释安东尼胜于布鲁特斯的原因,通过表格对比二者违反不同的准则并分析违反相关准则的原因,最后认为布鲁特斯演讲失败之处在于他违反了关键的数量及质量准则,礼貌原则也有所违反。     

新会计准则中借款费用对房地产企业的影响

围绕新借款费用会计准则对房地产企业会计工作产生的影响,阐述了借款费用及借款费用资本化的概念.分析了新旧借款费用会计准则的差异及新借款费用会计准则的实施对房地产企业产生的影响.     

揭开公司面纱规则在我国的适用

揭开公司面纱规则是与公司人格独立原则相对的法律制度，本文从揭开公司面纱的法理意义入手，阐述了我国《公司法》修订后揭开规则的适用情形和要件，并指出在适用时应注意的问题。     

Procedure for the Implementation of the Precautionary Principle in Biosafety Commissions

In order to fulfil their responsibilities under the precautionary principle, biosafety commissions should lay down guidelines concerning the understanding and application of this principle and work towards an operational procedure. With this contribution, we propose a step‐wise procedure that aims to establish the understanding of the precautionary principle within biosafety commissions and to provide a methodological approach for the application of this principle to specific cases in the course of risk assessment. This approach is based on systematically investigating the consensus view within a group of 15 biosafety experts with the help of sets of checklists. For step 1, we propose a checklist of 13 criteria aimed at defining the understanding of the precautionary principle. For step 2, we propose 4 criteria for the decision on whether or not to use the precautionary principle. For step 3, 11 criteria for the use of the precautionary principle are presented. In step 4, additional criteria for specific applications could be included. In step 5, possible recommendations to decision‐making authorities are proposed.     

Using short stories to teach critical thinking and communication skills to tax students

Researchers and numerous groups stress the importance of incorporating communication skills development into accounting curricula. Although a number of formal and informal techniques are available to instructors to incorporate writing skills into the classroom, many students have both oral and writing communication apprehension (CA). Short stories are a flexible teaching tool to overcome boredom both inside and outside the classroom. This scenario approach combines education and entertainment to make learning easier and interesting. Students can be required to develop short stories where accountants are the key characters and heroes. The better short stories may be placed on the Internet for future students to review. What may be wearisome and unexciting information can become meaningful through mystery, intrigue, humour, and adventure.     

检测技术在转基因食品分析中的应用

随着经济的不断发展,人们的生活水平在不断提高,转基因食品的范围越来越广,其安全问题也受到了全社会的关注。本文从转基因技术的基本原理分析入手,分析传统定量技术、数字PCR检测技术和新材料辅助定量检测技术分析检测技术在基因食品分析中的应用。     

我国参与《可持续蓝色经济融资原则》的方式及相关案例研究

未来海洋经济产业可提供前所未有的发展和投资机遇。然而，越来越多的证据表明，由于不可持续的经济活动造成海洋自然资源的损害可能难以修复和再生，《可持续蓝色经济融资原则宣言》就是在这一背景下提出的。本文通过典型案例研究我国参与国际原则的方式，得出以下结论：一是国际原则的加入应由政府引导同时本着自愿的原则；二是要充分发挥非政府组织的作用；三是原则的制定要坚持从解决实际问题出发。     

机构设计树在机械原理课程设计中的运用

机构设计树提供了一条由基本运动链设计出不同机构的捷径,在机械原理课程设计中,不仅可以帮助学生从抽象的基本运动链构造出不同的机构,形成不同的设计方案,而且可以帮助学生开拓思维,达到创新的目的。     

Are “bounced check loans” really loans? Theory,evidence and policy

This research addresses the controversial bank policy of paying – rather than bouncing – overdrawn checks, debits or ATM withdrawals. We argue that it should fall under lending regulations only if consumers use the program to get intentional loans. In contrast, if the program primarily applies to checking account activity then it should fall under checking account regulations. A model of precautionary balance holding and checking account customer data are used to estimate the likelihood of overdrafting. Predicted overdrafts are compared to actual overdrafts to conclude that 79% are explained by the model and thus thought to be mistakes due to the stochastic nature of household expenditures.