Test validation from a conceptual and legal perspective: Issues and trends

A little-explored issue in the psychological and legal literature involves test validation. This article discusses issues of test validation from both psychological and legal perspectives. Areas of inconsistency are noted and probable future directions are high-lighted.     

The regulatory framework, unplanned development and urban poverty: Findings from Dar es Salaam, Tanzania

The regulatory framework adopted in many urban areas of the developing countries has been blamed for aiming at unrealistically high standards and for being bureaucratic, thus putting legal land and shelter out of reach of poor households. The latter end up living in unplanned settlements, which develop irregularly, sometimes on marginal land, lacking basic infrastructure. Poverty is therefore perpetuated. This paper evaluates planning standards and administrative procedures as applied to a specific scheme at the outskirts of the city of Dar es Salaam, Tanzania. It is shown that the high standards for plot sizes and road reserves resulted into the production of only 3900 instead of 15,000 plots over the same area, had more realistic standards been adopted. The unit cost per plot would have been a quarter of what it came to be. Centralised and bureaucratic set-ups and procedures resulted into unnecessarily long periods before planning schemes could be implemented; or land, certificates of title or building permits made available to would-be developers. Many develop the land without these permits or titles. Land was much easier to get in unplanned areas but converting it to legality was virtually impossible.The policy framework supports the revision of planning standards; the incorporation of communities and the private sector in land delivery; and the decentralisation and streamlining of procedures. In practice, officials aim at high standards, centralised and lengthy administrative procedures, and direct public sector involvement in land delivery. Evidence is provided of the deleterious effects of the continued hesitation to address the regulatory framework whose revision downwards would result into more legal land being available, faster and at a lower cost; thus reaching more of the low income households, reducing unplanned development and making a positive impact on dealing with urban poverty.     

试析代议制度下立法主体的改革

全国人民代表大会及其常务委员会是最高国家权力机关,同时也是最高国家立法机关.现阶段,我国的立法状况从总体上来说是涉及到了公民生活的方方面面,但也存在着立法体制模糊,法律之间相互冲突的现状.这归根到底在于立法主体之间权限的模糊、在全国人大和全国人大常委会之间立法权力的分配不明确.要想立法体系清晰,必须解决这个问题.     

Cream‐Filled Cookies: An Assurance In‐Class Case

This case presents students with a case situation that they can visualize, resulting in some unique learning opportunities. The case is an assurance simulation centered on cookies that can be purchased in the grocery store that have a cream filling, and the same type of cookie but with twice as much cream filling. These cookies are manufactured by various companies including long‐standing brands and generic brands from national supermarkets. Given the popularity of these cookies, and the ease of access to them, they make for a perfect introductory simulation to students during their first assurance class. Mr. Cookie becomes a fictional character in the case to represent the client that the auditors are working for. The case is easy enough for students to work independently, and has been tested in both small and large classes; working equally as well. It does require the instructor to invest in some cookies and measurement tools such as rulers, plastic knives and weigh scales. The group discussion at the end consistently results in students gaining a greater understanding of the scope and limitations of assurance services, setting the foundation for the balance of the introductory assurance course.     

论税收程序法的法域属性及税收关系划分

税收关系是一个包括“两大类四小种”的综合性社会关系,税收分配关系与税收征纳关系的分立、“债务关系”与“权力关系”的异质,客观上要求以调整税收分配关系为对象的税收实体法（税收债务法）与以税收征纳关系为规范对象的税收程序法的相对独立.税收程序法是具有特定内涵、范围、属性的法律现象,具有作为相对独立的法域进行研究的品格.现代税收程序法是一部体现民主、公正、效率的法律,在整个税法体系中具有保障地位,是实现税收法治目标的关键.     

石英晶体谐振器生产工艺流程综述

<正> 推进企业的海外经营已成为我国经济的一个新思路。对于这一战略的必要性与可行性可以从多方面来说明。从企业制度的角度看,正如国内经济改革最难的攻坚战是在国有企业中建立现代企业制度一样,国有企业开拓海外经营的难点和关键也是企业制度问题。中国企业能不能走向海外,有整个经济发展水平方面的因素,但同样重要的是企业     

论中国近代旅游企业集团——中国旅行社的经营之道

中国旅行社是民国时期规模最大、信用最好的旅游企业集团,不仅注重自身的内部管理,也很着意于业务的经营。严格操作程序,加强接待管理;注重营销,力求业务经营的改善;以市场为导向,注重调查研究等都是它值得当今旅游企业借鉴的经营之道。     

我国环境会计的理论结构探析

目前，欧美许多国家已将企业的环境保护状况纳入会计的核算范围。在我国，为了有效解决环保问题，改善环保工作效果．把环境保护状况纳入企业的会计核算范围是极其必要的。但是，在我国现行的会计制度中尚未建立环保会计的核算体系。明确环境会计的理论框架体系，是指导环保会计实践工作、促进环境会计发展、确保人类社会的可持续发展的重要前提。环境会计的理论结构，可以借鉴传统会计理论框架的思想，结合环境会计的特点加以构建，主要包括环境会计的目标、假设、原则以及会计程序和方法。     

一种新型移动式装仓机

移动式装仓机具有造价低、安装方便、操作简单、机动灵活、体积小、占地面积小等特点。是中小型仓储设施粮食输送的理想设备     

基层央行会计机构“流程再造”的可行性

流程再造在我国商业银行的实践中已充分体现出优越性,有助于提升银行的竞争力。人民银行会计结算方面的流程再造条件已完全具备和成熟。