《公民及政治权利国际公约》(International Covenant on Civil and Political Rights)是联合国制定的最重要的人权公约。它不是规定国际法主体之间相互的权利义务关系,而是规定了个人的各种重要权利和该公约成员国共同承担保障个人权...《公民及政治权利国际公约》(International Covenant on Civil and Political Rights)是联合国制定的最重要的人权公约。它不是规定国际法主体之间相互的权利义务关系,而是规定了个人的各种重要权利和该公约成员国共同承担保障个人权利的责任。该公约有不同的中文本,主要有三个:第一个是1966年通过时的文本,称《公民及政治权利国际盟约》;第二个是2002年联合国秘书长应中国政府要求将原中文本的"盟约"一词改为"公约"(以下在不引起歧义的情况下,皆简称为"该公约"),并通知世界各国,将该公约中文名称改为《公民及政治权利国际公约》的文本;第三个文本时间和来源不详,是国内外广泛流传和引用的现代汉语文本,称《公民权利和政治权利国际公约》。该公约还有其他若干不同文本,主要是标题名称的不同,此处不作详细论述。(1)这三个文本中只有第二个中文本,即《公民及政治权利国际公约》是具有法律效力的文本,其他中文本不应当同时具有法律效力。该公约的中文本实际上是根据该公约英文本翻译而成的,而且都存在不少翻译痕迹和错误。中国已经签署了该公约,(2)应当根据法律程序确定符合中国法律和文字风格的作准本,并应当经过联合国的法律程序颁布于世,以昭信守。此公约合法中文本的确定不仅关系到每个人的权利和国家的义务,而且也是国家相关部门研究批准该公约的依据,同时也应当是法学界研究该公约的依据。展开更多
AIM： To evaluate the effectiveness of three-dimensional endoanal ultrasound （3D-EAUS） in the assessment of anal fistulae with and without H202 enhancement. METHODS： Sixty-one patients （37 males, aged 17-74 years...AIM： To evaluate the effectiveness of three-dimensional endoanal ultrasound （3D-EAUS） in the assessment of anal fistulae with and without H202 enhancement. METHODS： Sixty-one patients （37 males, aged 17-74 years） with anal fistulae, which were not simple low types, were evaluated by physical examination and 3D-EAUS with and without enhancement. Fistula classification was determined with each modality and compared to operative findings as the reference standard. RESULTS： The accuracy of 3D-EAUS was significantly higher than that of physical examination in detecting the primary tract （84.4% vs 68.7%, P = 0.037） and secondary extension （81.8% vs 62.1%, P = 0.01） and localizing the internal opening （84.2% vs 59.7%, P = 0.004）. A contrast study with H202 detected several more fistula components including two primary suprasphincteric fistula tracks and one supralevator secondary extension, which were not detected on non-contrast study. However, there was no significant difference in accuracy between 3D-EAUS and H202- enhanced 3D-EAUS with respect to classification of the primary tract （84.4% vs 89.1%, P = 0.435） or secondary extension （81.8% vs 86.4%, P = 0.435） or localization of the internal opening （84.2% vs 89.5%, P = 0.406）. CONCLUSION： 3D-EAUS was highly reliable in the diagnosis of an anal fistula. H2O2 enhancement was helpful at times and selective use in difficult cases may be economical and reliable.展开更多
This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountab...This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.展开更多
文摘《公民及政治权利国际公约》(International Covenant on Civil and Political Rights)是联合国制定的最重要的人权公约。它不是规定国际法主体之间相互的权利义务关系,而是规定了个人的各种重要权利和该公约成员国共同承担保障个人权利的责任。该公约有不同的中文本,主要有三个:第一个是1966年通过时的文本,称《公民及政治权利国际盟约》;第二个是2002年联合国秘书长应中国政府要求将原中文本的"盟约"一词改为"公约"(以下在不引起歧义的情况下,皆简称为"该公约"),并通知世界各国,将该公约中文名称改为《公民及政治权利国际公约》的文本;第三个文本时间和来源不详,是国内外广泛流传和引用的现代汉语文本,称《公民权利和政治权利国际公约》。该公约还有其他若干不同文本,主要是标题名称的不同,此处不作详细论述。(1)这三个文本中只有第二个中文本,即《公民及政治权利国际公约》是具有法律效力的文本,其他中文本不应当同时具有法律效力。该公约的中文本实际上是根据该公约英文本翻译而成的,而且都存在不少翻译痕迹和错误。中国已经签署了该公约,(2)应当根据法律程序确定符合中国法律和文字风格的作准本,并应当经过联合国的法律程序颁布于世,以昭信守。此公约合法中文本的确定不仅关系到每个人的权利和国家的义务,而且也是国家相关部门研究批准该公约的依据,同时也应当是法学界研究该公约的依据。
文摘AIM： To evaluate the effectiveness of three-dimensional endoanal ultrasound （3D-EAUS） in the assessment of anal fistulae with and without H202 enhancement. METHODS： Sixty-one patients （37 males, aged 17-74 years） with anal fistulae, which were not simple low types, were evaluated by physical examination and 3D-EAUS with and without enhancement. Fistula classification was determined with each modality and compared to operative findings as the reference standard. RESULTS： The accuracy of 3D-EAUS was significantly higher than that of physical examination in detecting the primary tract （84.4% vs 68.7%, P = 0.037） and secondary extension （81.8% vs 62.1%, P = 0.01） and localizing the internal opening （84.2% vs 59.7%, P = 0.004）. A contrast study with H202 detected several more fistula components including two primary suprasphincteric fistula tracks and one supralevator secondary extension, which were not detected on non-contrast study. However, there was no significant difference in accuracy between 3D-EAUS and H202- enhanced 3D-EAUS with respect to classification of the primary tract （84.4% vs 89.1%, P = 0.435） or secondary extension （81.8% vs 86.4%, P = 0.435） or localization of the internal opening （84.2% vs 89.5%, P = 0.406）. CONCLUSION： 3D-EAUS was highly reliable in the diagnosis of an anal fistula. H2O2 enhancement was helpful at times and selective use in difficult cases may be economical and reliable.
文摘This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.
