The concept of ＂real man＂ is the historical origin and the logical starting point in The Marx＇s Materialist Conception of History, and is also our basic starting point in the social science research. Although our c...The concept of ＂real man＂ is the historical origin and the logical starting point in The Marx＇s Materialist Conception of History, and is also our basic starting point in the social science research. Although our country＇s social security system has made great development and progress, but it still does not adapts the level of economy development, especially compared with the requirements of the people. Based on the principle of Marx＇s ＂real man＂ theory and combine the ＂real man＂ with the ＂people oriented＂, this article discussed the basic framework of the present social security system and its shortcomings in China. Then I try to put forward suggestions from breaking the urban-rural dual structure, gradually establishing urban and rural areas as a whole one of social security system, actively expanding the social security fund financing channels, establishing a nationwide unified social security of personal accounts, strive to establish a ＂people oriented＂ social security system.展开更多
The traditional Chinese martial arts are the pride of the Chinese national specialties, but with the development of the western modem combat, some traditional martial arts bias appeared, such as the argument of the re...The traditional Chinese martial arts are the pride of the Chinese national specialties, but with the development of the western modem combat, some traditional martial arts bias appeared, such as the argument of the real fight of the traditional martial arts. This paper starts from the traditional historical origin, and analyzes the actual combat possibility of traditional martial arts to study the feasibility of the actual combat application of the traditional martial arts techniques in modem combat challenge.展开更多
Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed...Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed for thousands of years and are connected with the production of milk and milk products, rose oil, herbal raw materials, and etc.. Contemporary biotechnological achievements are marketed in the form of nutritional, medicinal, and chemical products or as environmental protection. Traditional knowledge and achievements of modern science put the legal protection of biotechnology and its products on the agenda. In the national context, such rights have been statutory regulated and studied by specialists in the field of intellectual property. The problematic issues have not been so adequately treated in the country in terms of accounting theory and practice. The rights on biotechnology and biotechnological products are not within the scope of accounting items and accounting assets respectively. This is the motivation for the author to study the rights on biotechnology products within the context of their recognition as intangible assets. The author tries to present the conceptual framework for their identification and recognition as accounting items, as well as to define some scientific application problems on the topic.展开更多
文摘The concept of ＂real man＂ is the historical origin and the logical starting point in The Marx＇s Materialist Conception of History, and is also our basic starting point in the social science research. Although our country＇s social security system has made great development and progress, but it still does not adapts the level of economy development, especially compared with the requirements of the people. Based on the principle of Marx＇s ＂real man＂ theory and combine the ＂real man＂ with the ＂people oriented＂, this article discussed the basic framework of the present social security system and its shortcomings in China. Then I try to put forward suggestions from breaking the urban-rural dual structure, gradually establishing urban and rural areas as a whole one of social security system, actively expanding the social security fund financing channels, establishing a nationwide unified social security of personal accounts, strive to establish a ＂people oriented＂ social security system.
文摘The traditional Chinese martial arts are the pride of the Chinese national specialties, but with the development of the western modem combat, some traditional martial arts bias appeared, such as the argument of the real fight of the traditional martial arts. This paper starts from the traditional historical origin, and analyzes the actual combat possibility of traditional martial arts to study the feasibility of the actual combat application of the traditional martial arts techniques in modem combat challenge.
文摘Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed for thousands of years and are connected with the production of milk and milk products, rose oil, herbal raw materials, and etc.. Contemporary biotechnological achievements are marketed in the form of nutritional, medicinal, and chemical products or as environmental protection. Traditional knowledge and achievements of modern science put the legal protection of biotechnology and its products on the agenda. In the national context, such rights have been statutory regulated and studied by specialists in the field of intellectual property. The problematic issues have not been so adequately treated in the country in terms of accounting theory and practice. The rights on biotechnology and biotechnological products are not within the scope of accounting items and accounting assets respectively. This is the motivation for the author to study the rights on biotechnology products within the context of their recognition as intangible assets. The author tries to present the conceptual framework for their identification and recognition as accounting items, as well as to define some scientific application problems on the topic.
