界限与勾连:"司法"视野下的中国司法会计

当前对司法会计的研究主要集中于会计学领域，较少从法学的角度去探讨司法会计的有关理论，因而显得司法会计研究方法单调。从法学的角度探讨司法与会计的界限和勾连，比较分析司法会计的“司法”意义，认为司法会计是一种诉讼活动，是会计在诉讼法领域的具体应用，其作用是为了实现对诉讼程序的保障功能。     

关于企业税务会计的探讨

本文阐述了企业的税务会计与财务会计之间的联系与区别及其相关范围,从财务会计的缺陷对纳税的影响,为更好地建立企业的纳税制度,免去会计利润和应税所得额之间的调整,说明了建立税务会计的必要性,并对如果设立税务会计提出了一些建议     

论我国的"二元经济"及其对物流的影响

由于我国二元经济的形成与扩大，造成物流发展领域狭小，物流渠道不畅。要解决这些问题，必须从价格政策、社会保障、社会福利及国家投资入手，努力缩小城乡差别，为实现全面富裕创造条件。     

Rethinking post-tourism in the age of social media

The article explores how the culture of spreadable social media affects post-tourism, and, by extension, the boundaries of tourism. Post-tourism is understood as a generalized social condition that entails de-differentiation between tourism and other social realms as well as a complex set of reactions against this predominant trend. Through a case study of urban explorers the article demonstrates how spreadable media impose new layers of reflexivity and hesitation as to whether and how to share tourist representations. While spreadable media provide resources for personalized communication they also make it more difficult to uphold cultural boundaries and distinctions. Differences in handling spreadability testify to the extended role of post-tourism as a site of symbolic struggle among the aspirational middle classes.     

Distinction and omnivorousness in tourists’ food consumption

This study investigates tourists’ cultural tastes in food by applying the sociological theory of cultural distinction and omnivorousness. The consumption of food by Chinese tourists in their travels across Spain is analyzed, with the fieldwork being conducted in Spain. Semi-structured interview was used to collect data about tourists’ food tastes. The results show that distinctive and omnivorous tastes in food coexist, but differently across tourist groups. Snobbish tourists regarded exotic food as distinctive and legitimate, and undervalued familiar food. Omnivorous tourists held a more equal and inclusive attitude towards both exotic and familiar foods. The omnivorous tourists’ openness to familiar food involved many utilitarian purposes. The research results have implications for future research on cultural tastes of tourist class, and destination marketing and management.     

Classifying and classified: An interpretive study of the consumption of cruises by the “new” Brazilian middle class

The paper seeks to make a contribution in addressing a theoretical gap related to how emerging middle class consumers utilize consumption as a classificatory practice. We adopted an interpretive approach and used the method of participant observation combined with in-depth interviews. Drawing from Bourdieu and Veblen, two main categories were used to explain the use of cruises as a means of classification: distinction and conspicuous consumption. It was found in addition to consumers classifying themselves in relation to others, they classify the time spent, space, artifacts, and the very experience of the cruise itself. The cruise simulates, for a short period of time, the life of the “leisure class,” with its attendant conspicuous consumption and waste.     

从“革命排满”到“大、小民族主义”——试论梁启超近代民族主义的形成

1903年梁启超＂大、小民族主义＂概念的提出是近代中国民族主义形成的标志。从东渡日本之初不时声言＂革命排满＂到游历美洲后提出＂大、小民族主义＂,梁启超这一近代民族主义的形成过程伴随着中国传统＂夷夏之辨＂、＂天下观＂等思想与西方近代民族主义的对接与调适。其中,梁氏本人对瑞士政治学家伯伦知理国家主义思想的借鉴至关重要,它促使中国传统主要以文化取向为主的＂夷夏之辨＂、＂天下＂思想最终转化为以国家取向为特征的＂大、小民族主义＂,进而衍化出了＂中华民族＂的概念。     

市场需求的离散化趋势对传统营销战略的挑战

随着市场经济的不断发展和“过剩经济”的到来，消费者的需求发生了变化，即呈现出离散化趋势。这种市场需求的离散化趋势对传统的营销战略提出了挑战。企业必须根据行业特点和消费用求特征，适时调整生产方式，搜寻消费者深层次的需求差异，调整供给结构，灵活拟制定价策略，满足消费者的普通埯求和特殊需求，以增强企业的核心竞争力。     

从“革命排满”到“大、小民族主义”——试论梁启超近代民族主义的形成

1903年梁启超"大、小民族主义"概念的提出是近代中国民族主义形成的标志。从东渡日本之初不时声言"革命排满"到游历美洲后提出"大、小民族主义",梁启超这一近代民族主义的形成过程伴随着中国传统"夷夏之辨"、"天下观"等思想与西方近代民族主义的对接与调适。其中,梁氏本人对瑞士政治学家伯伦知理国家主义思想的借鉴至关重要,它促使中国传统主要以文化取向为主的"夷夏之辨"、"天下"思想最终转化为以国家取向为特征的"大、小民族主义",进而衍化出了"中华民族"的概念。     

The demand for distinction and the evolution of the prestige car

This paper studies the demand for a distinction good – the prestige car – and examines how this demand for distinction influences the evolution of the product. We focus on two very different sorts of distinction car: the Rolls Royce and the Ferrari. These two examples help us to articulate two polar approaches to the demand for distinction: distinction through antiquity and distinction through novelty. The paper sets out a model of the demand for distinction, and uses it to describe two trajectories along which the prestige car – and the demand for it – may evolve.