中、日、美会计准则比较

《企业会计准则》的颁布与实施,从根本上规范了企业会计工作,表明我国会计开始与国际会计惯例接轨。各国会计准则存在着诸多差异。对中、日、美三国会计准则的制定机构、法律依据、发布方式、结构、内容,以及会计目标和会计信息质量要求等加以比较,可以揭示它们之间的差异。     

学风建设之我见

学风建设作为高校建设中一项非常重要的内容 ,需要常抓不懈。通过分析目前高校学风建设中存在的问题 ,提出学风建设需领导充分重视 ,纳入整体规划 ;抓教风促学风 ;深化教学改革 ,充分调动多数同学的学习积极性 ;以点带面 ,逐步推广等具体措施。     

The Boston Area Diary Study and the Moral Citizenship of Care

This paper describes the theoretical foundations, empirical findings, and practical and philosophical implications of the Boston Area Diary Study (BADS), a study of the caring behavior of 44 participants over one calendar year. In particular, the paper presents an identification theory of care and discusses how it shaped the conceptualization, collection, and analysis of the data in a year-long diary study of daily voluntary assistance. The findings from the BADS (1) theoretically confirm the identification theory of care; (2) methodologically capture how individuals perceive and carry out caring behavior as a unity; and (3rpar; empirically document the existence of a moral citizenship in America that is substantially more vigorous than is implied by the usual indicators of civic and political citizenship.     

后现代知识观与成人教育观念的变革

“终身学习”观念的确立体现了成人教育观念的根本性变革。后现代知识观为这一变革提供了内部动力,并将对成人教育实践的发展产生深刻的影响。     

大学生英语学习状况调查及教学对策

本项调查以两所大学理工科专业347名本科生为调查对象,旨在全面了解其英语学习状况,发现其中存在的问题并提出了相应的解决策略.根据调查结果提出以下教学对策:以词汇教学为切入点,争取词汇增长短平快;以电化教具为主要教学手段,切实做到因材施教;以听说课为主要课型,真正做到听说领先,读写跟上.     

邓小平小康社会思想探析--兼谈对全面建设小康社会的启示

小康社会思想是邓小平社会发展理论的重要组成部分,在小康的内涵、实现小康社会的条件保障、实现小康社会的意义等方面邓小平都做出了较详细和独到的论述。梳理和探讨邓小平的小康社会思想对于今天我们全面建设小康社会有重要的理论指导意义。     

文化研究的学科化与文学研究的解合法化

近几年来,"文化研究"在文化现实的逼迫和人为的造势中学科化了。相反,文学研究作为学科却出现了"解合法化"的趋势。但是,即使是趋于强势的文化研究也取代不了逐渐边缘化的文学研究。它们两者不是包容或更替的关系。文化研究作为学科是必不可少的,但认为它是文学研究者的事情并将其设置于中文系则既是认识的不到位,也是实践所难以胜任的。在文学并没有真的终结的情况下,文学研究的路仍然宽敞。     

中国哲学史写作相关问题的讨论述评

自“中国哲学”学科产生以来 ,有关该学科的一些根本性的问题一直有所争议 ,迄今未获定论。这些问题主要涉及到中国哲学的“合法性”、中国哲学史料的选择、中国哲学史的写作方法、哲学史与思想史的分别等内容。本文就有关这些问题发表的不同意见作一总结并略加评论。     

上海经济与交通运输：解释及其检验

回顾了建国50多年以来上海经济的发展和交通运输的基本情况。通过实证研究分析了交通运输 对于上海经济发展的贡献,试图为上海大都市和经济中心的建设提供实证支持。     

EFFECTS OF INTERNET USE AND SOCIAL RESOURCES ON CHANGES IN DEPRESSION

We examine how people's different uses of the Internet predict their later scores on a standard measure of depression, and how their existing social resources moderate these effects. In a longitudinal US survey conducted in 2001 and 2002, almost all respondents reported using the Internet for information, and entertainment and escape; these uses of the Internet had no impact on changes in respondents' level of depression. Almost all respondents also used the Internet for communicating with friends and family, and they showed lower depression scores six months later. Only about 20 percent of this sample reported using the Internet to meet new people and talk in online groups. Doing so changed their depression scores depending on their initial levels of social support. Those having high or medium levels of social support showed higher depression scores; those with low levels of social support did not experience these increases in depression. Our results suggest that individual differences in social resources and people's choices of how they use the Internet may account for the different outcomes reported in the literature.