实质重于形式原则在会计及税收中的运用

实质重于形式原则是会计核算中运用的重要准则,在收入的确认和固定资产租赁方面,税收制度与会计准则已大致趋于一致;在其他方面,两者还存在一定差异。实质重于形式原则在应用中应注意的问题是:实质重于形式原则要求会计人员具有较高的职业判断能力,要求税收管理人员准确掌握税收制度的精神实质;防止对实质重于形式原则的滥用。     

Workplace Substance Testing—An Exploratory Study

This study, using 1993 survey data taken from large Ontario, Canada, headquartered organizations (n = 127), compares workplace substance testing versus nontesting organizations based on a number of external and internal factors. Results showed that few Canadian organizations conduct workplace substance testing. Variables such as sector, location of operations, risk sensitivity and organizational structure appear to be not related to the workplace substance testing decision. Partial support was found for age and size of organization (measured in sales volume) as differentiating workplace substance testing organizations from non-testers. Public policy implications based on these findings are provided.     

转变农业发展方式与建设现代农业

当前,我国农业走上了一条资本替代劳动的较为粗放的发展道路,农业生产对大量施用化肥、农药的发展方式产生了很强的路径依赖,或者说农业发展陷入了物质内卷化的状态。在农村劳动力持续转移的条件下,转变农业发展方式、建设现代农业的关键就是要在加快推动人的城镇化的基础上,夯实农业发展基础,构建新型农业经营体系,进一步巩固和提高农业综合生产能力和农业可持续发展能力。     

鸡树条荚种子浸提液对小白菜种子萌发和幼苗生长的影响

通过研究鸡树条荚种子的种皮和胚乳的不同浓度甲醇浸提液对白菜种子萌发和幼苗生长及保护酶活性的影响,探讨鸡树条荚种子内源抑制物质的活性。结果发现,鸡树条荚种皮、胚乳中含有抑制白菜种子萌发及幼苗生长的物质,随着该物质浓度的增加,抑制作用更为显著;相同浓度的胚乳浸提液对白菜种子萌发及幼苗生长的抑制作用显著高于种皮浸提液。随着胚乳浸提液浓度升高,SOD酶活显著降低,丙二醛（MDA）含量持续增高。结果表明鸡树条荚种皮和胚乳均有抑制物质存在,鸡树条荚种子浸提物可能通过影响保护酶的活性进而影响白菜幼苗的正常生长。     

Stakeholder theory: A process-ontological perspective

Advocates of stakeholder theory have long known that grasping its key insights requires a specific worldview that is, unfortunately, still not prevalent within the community of strategic management scholars. We argue that this worldview encompasses a process ontology that is radically different from the substance-ontological outlook typical of the mainstream approaches to strategic management. The unquestioned commitment of strategic management scholarship to a substance ontology leads to the viewing of corporations as macro-entities comprising aggregations of discrete autonomous actors each relying on individual choice and instrumental rationality. In contrast, within a process-ontological worldview, corporations and their stakeholders are seen to be sustained and attenuated through social practices and relationships involving interlocking chains of coping actions taken in everyday interactions. We show that adopting a process-ontological worldview presents a much-needed step that may help strategic management scholars reach a better understanding of how stakeholder theory deals with three problems of today's capitalism, those value creation and trade, ethics of capitalism, and managerial mindsets. On this basis, we discuss how to process ontology may lead stakeholder theory to further refine its understanding of business strategy, corporate social responsibility, and the common ground between the firm and stakeholders.