“人类灵魂工程师”的教育价值观反思

人们常把教师喻为人类灵魂的工程师。这种理念把教育看作一项工程 ,把学生当作可以改造和加工的“毛坯” ,把教学作为执行建筑蓝图的过程 ,则具有工业时代教育自身无法克服的缺陷 ,值得当今教育工作者反思     

略论旅游服务语言艺术

旅游服务语言是旅游工作者与旅游者之间为了表达愿望、交流感情、进行交往和解决各种问题而使用的一种媒介和工具。它具有规范性与灵活性统一、文明性和职业性等个性特征。在运用旅游服务语言时应充分关注宾客的个性特点、突出语言的针对性 ,应充分发挥无声语言的作用 ,增强语言的感染力 ,同时用词规范准确得体、通俗易懂 ,并根据语境调节语速语调 ,灵活运用多种表现手法 ,方能取得客我双方满意的效果     

The role of litigation in human research accountability

This essay examines and analyzes the recent and dramatic series of personal injury lawsuits instituted against those individuals and institutions that conduct and monitor human research. It discusses the social engineering functions of tort litigation, outlines the legal elements and viability of lawsuits against those who conduct and monitor human research, and evaluates and predicts what role tort litigation will play in fulfilling the goals of accountability in the context of human research and human research regulation. In general, tort law engenders two forms of accountability: retrospective and prospective. Retrospective accountability is backward looking, focusing on harms that have already occurred, their culprits, and the reimbursement of individuals for their injuries. Prospective accountability is forward looking in that it encourages actors and institutions to fulfill responsibilities toward individuals in order that harm does not occur, or at least that the risk of harm is decreased. This article argues that research litigation is not, and will probably never become, an effective means of ensuring retrospective accountability in regard to research injuries and ethical violations. Paradoxically though, the current wave of research litigation may serve an important and even key role in encouraging and ensuring prospective accountability.     

李二曲的真儒论和儒学适用论

李二曲是关学中的重要成员 ,他对儒学进行的条分缕析 ,在今天仍有意义。他强调做儒要做真儒 ,儒的价值在于能够在现实社会中应用 ,不能应用的儒学 ,对社会是无益的。     

现代新儒家对五四新文化运动的省察梳要

五四新文化运动已过去八十余年了,检讨"五四"成为中国文化建设的重要内容。现代新儒家站在民族文化本位的立场上,对五四新文化运动进行了认真的梳理。一方面,他们对"五四"思想启蒙给予了积极的评价,认为新文化运动有功于儒家思想的新开展;另一方面,他们对"新青年"学者盲从西方的激烈反传统态度和唯科学主义思潮表示强烈的不满,具有否定"五四"的倾向。他们在反省"五四"的基础上,提出了重建中国文化的方案,充满着哲学的睿智,是一份宝贵的精神遗产。     

环境与贸易的可持续发展研究

贸易影响国民经济发展 ,国民经济又影响生态环境 ,环境与贸易是联系非常密切的两个领域。贸易使环境问题极端化 ,表现为环境问题国际化和局地化两个方面。环境问题对贸易影响主要是通过环保措施影响产品竞争力来实现。单独在各自领域寻找解决问题的措施 ,对可持续发展不利 ,也是不现实的。必须用可持续发展的生态经济综合观点考察环境与贸易的关系。基本原则一是向市场发出“新的稀缺信号”,促进环境成本内部化 ,具体执行中 ,政府的调整和监督作用应予以加强。二是发展和加强国际合作 ,促进环境保护和自由贸易的结合。三是加强立法 ,制定合理的环境与贸易国际法则     

关于"生产力"问题的几点思考

人类社会已进入知识经济新时代,亦应赋予"生产力"新的定义,即"所谓生产力,即社会生产力,是人们认识自然、改造自然,合理利用自然资源以谋求人类自身生存和全面发展的能力.它包括两个基本方面一是人类社会生产物质财富(或物质资料)的能力;二是人类社会生产劳动力的能力."它表示的是人们在生产过程中对自然界、社会的关系,而不仅仅是人们在生产过程中"对自然界的关系".同时,作者明确指出,"管理"也是一种"劳动","管理者"也是"劳动者";管理既是形成生产力的必要条件,又是创造生产力的源泉.应当重新认识管理与生产力之间的相互关系.     

A comparison of risk transfer strategies for a portfolio of life annuities based on RORAC

This paper aims to compare different reinsurance arrangements in order to reduce the longevity and financial risk originated by a life insurer while managing a portfolio of annuities policies. Linear and nonlinear reinsurance strategies as well as swap like agreements are evaluated via a discrete-time actuarial risk model. Specifically, longevity dynamics are represented by Lee–Carter type models, while interest rate is modeled by Cox–Ingersoll–Ross model. The reinsurance strategies effectiveness is evaluated according to the Return on Risk Adjusted Capital under a ruin probability constrain.     

会计电算化对会计核算模式的影响

本文从会计核算方法、会计核算程序、会计组织方式、人员配置等方面阐述了会计电算化对传统会计核算模式的影响