静态会计说的形成与发展

本文首先介绍了静态会计说形成阶段的主要流派,然后总结了静态会计说的理论核心,最后分析了静态会计说对现代会计理论发展的影响,以期为有关方面提供参考。

超标型食品犯罪的处罚界限——以122份刑事判决书的实证分析为切入视角

122份刑事判决书的实证数据显示,处罚超标型食品犯罪存在处罚界限模糊、未实质性考虑超标物质的社会危害性、行政执法与刑事司法认定标准不一致等司法难题。为应对此困境,关于超标型食品犯罪的入罪标准,应采取动态标准说。具体而言,首先客观考察行为对法益的侵害程度。在已有严重法益侵害后果的情况下,即可认定超标型食品犯罪的违法性。对于法益侵害程度并不严重的情形,应综合考察超标物质本身的危害性和民众的生活习惯。其一,在超标物质可以通过一般的清洗行为去除,而实际上又没有造成危害后果的场合,不应认定刑事违法性。其二,在消费者没有按照民众一般的生活习惯或者食品的食用指引食用清洗含有超标物质的食品,从而导致危害人体健康的事件发生的场合,不应将该结果归责于食品经营者。

工作压力研究综述

对工作压力研究成果的探讨有利于我国工作压力研究的进展。文章从动静态两个角度介绍工作压力的概念、着重评析了社会环境模式、个体———环境适应理论、工作要求———控制———支持模式、Lazarus的认知交互作用理论,还从四个方面介绍了工作压力源,进而介绍了工作压力测量方法和工具,以及工作压力的后果,在此基础上,对这一领域的研究从动态、静态和个体、组织两个维度作以简要评述。

商品流通现代化内涵的探讨

流通现代化已经成为我国流通发展的战略目标,但是对流通现代化内涵的探讨还远远不够。本文在讨论现代化含义和商品流通含义的基础上,提出了商品流通现代化的内涵,以及中国商品流通现代化的特点。

Global patterns of species richness of the holarctic alpine herb Saxifraga:the role of temperature and habitat heterogeneity

The effects of contemporary climate,habitat heterogeneity and long-term climate change on species richness are well studied for woody plants in forest ecosystems,but poorly understood for herbaceous plants,especially in alpine–arctic ecosystems.Here,we aim to test if the previously proposed hypothesis based on the richness–environment relationship could explain the variation in richness patterns of the typical alpine–arctic herbaceous genus Saxifraga.Using a newly compiled distribution database of 437 Saxifraga species,we estimated the species richness patterns for all species,narrow-and wide-ranged species.We used generalized linear models and simultaneous autoregressive models to evaluate the effects of contemporary climate,habitat heterogeneity and historical climate on species richness patterns.Partial regressions were used to determine the independent and shared effects of different variables.Four widely used models were tested to identify their predictive power in explaining patterns of species richness.We found that temperature was negatively correlated with the richness patterns of all and wide-ranged species,and that was the most important environmental factor,indicating a strong conservatism of its ancestral temperate niche.Habitat heterogeneity and long-term climate change were the best predictors of the spatial variation of narrow-ranged species richness.Overall,the combined model containing five predictors can explain ca.40%–50%of the variation in species richness.We further argued that additional evolutionary and biogeographical processes might have also played an essential role in shaping the Saxifraga diversity patterns and should be considered in future studies.

Current hypotheses to explain genetic chaos under the sea

Chaotic genetic patchiness （CGP） refers to surprising patterns of spatial and temporal genetic structure observed in some marine species at a scale where genetic variation should be efficiently homogenized by gene flow via larval dispersal. Here we review and discuss 4 mechanisms that could generate such unexpected patterns： selection, sweepstakes reproductive success, collective dispersal, and temporal shifts in local population dynamics. First, we review examples where genetic differentiation at specific loci was driven by diversifying selection, which was historically the first process invoked to explain CGP. Second, we turn to neutral demographic processes that may drive genome-wide effects, and whose effects on CGP may be enhanced when they act together. We discuss how sweepstakes reproductive success accelerates genetic drift and can thus generate genetic structure, provided that gene flow is not too strong. Collective dispersal is another mechanism whereby genetic structure can be maintained regardless of dispersal intensity, because it may prevent larval cohorts from becoming entirely mixed. Theoretical analyses of both the sweepstakes and the collective dispersal ideas are presented. Finally, we discuss an idea that has received less attention than the other ones just mentioned, namely temporal shifts in local population dynamics.

Spatial patterns and determinants of Moraceae richness in China

Understanding large-scale patterns of biodiversity and their drivers remains central in ecology.Many hypotheses have been proposed,including hydrothermal dynamic hypothesis,tropical niche conservatism hypothesis,Janzen’s hypothesis and a combination model containing energy,water,seasonality and habitat heterogeneity.Yet,their relative contributions to groups with different lifeforms and range sizes remain controversial,which have limited our ability to understand the general mechanisms underlying species richness patterns.Here we evaluated how lifeforms and species range sizes influenced the relative contributions of these three hypotheses to species richness patterns of a tropical family Moraceae.The distribution data of Moraceae species at a spatial resolution of 50 km×50 km and their lifeforms(i.e.shrubs,small trees and large trees)were compiled.The species richness patterns were estimated for the entire family,different life forms and species with different range sizes separately.The effects of environmental variables on species richness were analyzed,and relative contributions of different hypotheses were evaluated across life forms and species range size groups.The species richness patterns were consistent across different species groups and the species richness was the highest in Sichuan,Guangzhou and Hainan provinces,making these provinces the hotspots of this family.Climate seasonality is the primary factor in determining richness variation of Moraceae.The best combination model gave the largest explanatory power for Moraceae species richness across each group of range size and life forms followed by the hydrothermal dynamic hypothesis,Janzen’s hypothesis and tropical niche conservatism hypothesis.All these models has a large shared effects but a low independent effect(<5%),except rare species.These findings suggest unique patterns and mechanisms underlying rare species richness and provide a theoretical basis for protection of the Moraceae species in China.

Interpretation of English Ambiguous VerbLocative Prepositional Phrase Constructions by Mandarin and Spanish Speakers:Evidence for the Representational Deficit Hypothesis

This paper presents an empirical study of the acquisition of English ambiguous verb-locative prepositional phrase constructions （VLPPs） by adult Mandarin and Spanish speakers. This study assumes that the semantic properties of the target VLPPs that relate to change-of-location in sentences such as The boat floated under the bridge arise from an uninterpretable syntactic feature selected by English but unselected by Mandarin Chinese and Spanish. Results obtained from an animated cartoon selection task indicate that neither the Mandarin nor the Spanish speakers at any level of English proficiency possess native-like interpretative knowledge. Tense/ Aspect effects on the interpretation of the target constructions by Spanish speakers were also found. These results are interpreted as consistent with the Representational Deficit Hypothesis view （Hawkins, 2003, 2005） of adult second language acquisition.