美国会计目标研究的历史考察及其对我们的启示

会计目标不仅是一个重要的理论问题,亦是一个重要的实际问题。美国是世界上研究会计目标最早、取得研究成果最丰富的国家之一。从美国会计学会1966年发表基本会计理论研究公告算起,美国从事会计目标研究已有30余年的历史。美国会计学会、会计原则委员会、特鲁布罗德委员会、财务会计准则委员会都对会计目标的研究作出过重要贡献,形成了像基本会计理论公告、APB第4号报告、特鲁布罗德报告和企业财务报告的目标等一系列研究成果。通过对美国会计目标研究历史的分析,我们从中可以得到如下三点启示: 第一,会计目标的研究与对会计本质的认识密不可分; 第二,会计目标研究应密切联系一定的社会经济环境; 第三,会计目标研究应采取理论分析与实证研究相结合的方法。     

Believing in employment discrimination: The case of Forrest Mims,Scientific American,and title VII protection

This article reviews the law regarding Title VII employment discrimination protection from religious discrimination. The issues surrounding the principal legal protection in this regard are explored in the context of a recent controversial case in which an author, Forrest Mims, was not hired as a regular contributor forScientific American magazine, ostensibly because of his belief in the theory of creation over the theory of evolution. The definition of what constitutes a protected religious belief or practice is seen to have expanded over time. However, a belief in creationism is not necessarily seen as being tantamount to a religious belief under present legal interpretation of Title VII. The implications of this finding for future needed Title VII revision are discussed.     

Optimum currency areas and the European experience

Across nations or regions, the debate on optimum exchange rate cum monetary policies is not yet resolved on three levels. First is the optimum domain of fixed exchange rates versus keeping them flexible. Second is the subordinate debate on whether one needs full monetary union (as in continental Europe) to secure an optimum currency area's internal domain; or, whether virtually fixed exchange rates — where national currencies remain in circulation — can be sufficient. Third is whether a regional grouping of economies with close trade ties (as in East Asia) gain by collectively pegging to an outside currency such as the US dollar. Using an axiomatic approach, which limits the set of cross‐country financial claims to what is feasible, I analyse how best to both share and reduce macroeconomic risks on these three levels. JEL classification: F31, F36.     

农业院校促进乡镇经济发展的个案研究

在知识就是第一生产力的今天，乡镇经济的发展已不仅是地方政府、乡镇企业的责任，农业院校在履行其育人、科研功能的同时，更应该发挥其服务社会的功能，为乡镇、县域经济的发展起到巨大的带动、推进作用。文章以位于吉林市昌邑区左家镇的吉林农业科技学院为例，分析农业院校在自身发展壮大的同时对所在地方经济的促进作用，将有高等教育辐射的左家镇与没有高等教育辐射的土门岭镇在人均收入、农林牧渔各项产值等方面进行比较，用翔实、准确的数字表明：农业院校是促进乡镇经济快速发展的主力军。     

近代职官制度总理衙门研究综述

作为中国近代职官制度研究的重要组成部分，近年来，学界关于总理衙门的研究取得了一定的成绩，其中包括对总理衙门设立的背景、过程、影响、历史地位等。通过对近15年来总理衙门的研究情况作一个简单小结，阐述了其中的主要观点及分歧，并提出了总理衙门研究的不足与展望。     

电镀镍污泥氨浸出工艺中氨回收的技术

介绍了电镀镍污泥浸出工艺中氨回收的工艺流程、使用原材料和各单元操作,并对各单元操作的技术条件进行了理论分析和实践检验.     

Reporting Performance: Comprehensive Income and its Components

The underlying question raised in this article is: why is the accounting profession's conceptual framework (CF) so authoritative when it is conceptually incoherent? A supplementary question is how can ‘conceptually robust’ accounting standards be derived from an incoherent framework? This article draws on Page and Spira's (1999) contrasting framework metaphors to suggest that the appearance of conceptual robustness is more important than the reality, and illustrates the point with the International Accounting Standards Board's (IASB’s) progress report on its reporting performance project. Some inherent weaknesses in the move towards internationally enforceable financial regulations have been acknowledged, but this article suggests the IASB's project demonstrates two additional weaknesses: internal incoherence, and the potential for political ends to drive supposedly technical regulations.     

Demographic and Economic Pressure on Emigration out of Africa*

Two of the main forces driving European emigration in the late nineteenth century were real wage gaps between sending and receiving regions and demographic booms in the low‐wage sending regions. Our new estimates of net migration for the countries of sub‐Saharan Africa show that exactly the same forces driving African across‐border migration are at work today. The results suggest that rapid growth in the cohort of potential young emigrants, population pressure on the resource base, and slow economic growth are likely to intensify the pressure for migration out of Africa and into high‐wage OECD countries over the next two decades.     

Thoughts on the Reformation of the Enterprises＇ Financial Concept

Financial concept is the guiding ideology of all kinds of financial behaviors, and it is the foundation of enterprise financial culture. Now, Chinese enterprises have some low-efficiency, none - efficiency and even negative - efficiency financial behaviors. These block the enterprise from developing, and they are due to these none-rational financial concepts. To enhance firm＇s financial efficiency, and promote firm＇s sustainable development, we should set up scientific financial concepts. This paper discusses that scientific financial concepts should include： stakeholder benefits, trustworthy financial concept, green financial concept, risk management conceot and human -orientation, and so on.     

一个培育我国外贸新增长点的设想--发展环渤海区域外贸城市群

对外贸易的拉动作用是实现我国十六大经济增长目标的重要保证。但是，反观当前的国内外环境，我国进出口贸易的发展遇到了诸多困难。欲解决这些问题，必须进行制度创新，其中培育城市群是一种可行的办法。而环渤海区域以其特有优势，成为培育对外贸易城市群的首选。为此，我国需要在环渤海区域大力发展高新技术产业，培育产业集群，引导民营企业发展，以及发挥政府的政策作用。