会计报表合并范围有关问题的博弈分析

正确界定合并报表范围是编制合并报表的重要前提条件,本文根据会计环境与会计准则之间的关系,提出了以提高会计信息的可靠性、防止利润操纵作为我国合并会计报表改进的出发点,剖析了我国合并会计报表实务中存在的问题,探讨了合并范围变动的手段和影响,并提出规范合并范围变动操作的对策.     

Assessment for and response to adverse childhood experiences

Literature strongly suggests that early exposure to adverse childhood experiences (ACEs) disrupts crucial normal stages of childhood development and predisposes these individuals to subsequent psychiatric sequelae. Even with these data, little is found in nursing literature that discusses ACEs and their impact on adult mental health. Therefore, the purpose of this article is to address how nurses approach communication with clients about and assess for traumatic life experiences. In addition, screening measures for ACEs will be presented, along with discussion about ethical responsibilities of health professionals and researchers in asking about abuse.     

Rotation de la main-d'œuvre en Amérique latine: différences de nature et d'intensité

L'étude de la rotation de la main-d'œuvre est particulièrement importante pour l'Amérique latine où les cycles économiques sont accentués et où la protection sociale est limitée. Les auteurs estiment l'intensité de cette rotation dans six pays d'Amérique latine au cours des années 2000, décomposent les différences observées et examinent les trajectoires des travailleurs. Les taux de rotation de la main-d'œuvre apparaissent très différents, ce qui s'explique surtout par le degré d'emploi informel et temporaire. Dans tous les cas, une grande partie des sorties de l'emploi se font vers le chômage ou le travail précaire.     

正确认识ERP系统中财务管理的功能和地位

能够代表20世纪90年代以来信息技术在企业应用中最新发展的就是ERP,其通过共享的数据流和信息流,成为对企业过程进行集成的综合软件包解决方案,是提升企业竞争力的有效工具.ERP在我国的应用已经从概念的炒作走向普及.但是,由于财务电算化早已深入人心,再加上我国财务软件公司的推波助澜,导致人们普遍对ERP与财务管理关系混淆.本文从ERP产生发展的历史以及ERP具体应用实践的研究中认识ERP与财务管理的关系,呼吁大家正确认识ERP系统中财务管理的功能和地位,以便于我们更好地开展ERP的应用与推广.     

Twenty‐Five Years After the Fall of Communism: The Cultural Peculiarities of Fighting Corruption and Building Civil Society in Romania

Even when the domestic political system has undergone reform, it sometimes seems unlikely that any outside force can introduce enough of a “carrot and stick” approach to persuade a country to maintain momentum. This article is concerned with understanding the cultural peculiarities of fighting corruption and building civil society in Romania, where despite the tough EU monitoring and domestic anti‐sleaze efforts, corruption, and low trust remain significant problems. Many of the theorists in the post‐communist literature argue that socioeconomic factors and the communist legacy have weakened post‐communist civil society in the region. This article explores the question whether corruption has replaced the legacy of communism as a factor undermining trust in others and government in Romania and presents an examination of the association between corruption and post‐communist civil society. The article argues that future research needs to switch focus from discussing Romanian social, political, and cultural behaviors from a longue durée perspective to evaluating the impact of political corruption on trust and, hence, civil society in Romania.     

Service users and carers’ involvement in social work education: lessons from an English case study

Within the larger context of the search to improve social work practice in Europe, this article presents a case study of a UK innovation in social work education with the potential to radically change social work practice. Following governmental requirements, Anglia Ruskin University has introduced systematic involvement of service users and carers in the training of a new undergraduate degree since September 2003. The conceptual and value base, the structure, staffing, and main activities are outlined; the main achievements and obstacles are highlighted. Mindful of the danger of slipping into tokenistic involvement, the project has included an action research evaluation component exploring the views of all the project's stakeholders thus establishing the project as an evidence-based educational innovation. The findings highlight the value of service users and carers’ involvement on the qualifying social work degree, of the action research design of the evaluation, and the steps needed for the cultural change required for such an involvement to become more comprehensive and embedded in the degree.     

传教士、海难与跨文化接触：1583年海南岛飘风事件分析

1583年夏季,一艘载着一支天主教方济各会传教团体的帆船由马尼拉前往越南。在当地停留一段时间后,因为未能达到传教的目的而被迫返航。途中遭遇风暴,飘抵海南岛昌化县附近洋面。传教士上岸后被明朝兵丁捕获,幷被辗转押送各地,前后羁留在华南地区长达3个月之久,最后在9月中旬被遣返至澳门。借助记录这次飘风事件的数份西班牙文传教士资料,能够重建这段事件史,幷进而考察16世纪南中国海地区的传教航行、海难与跨文化接触之间的关系。     

尼采对现代性道德的批判及其意义

尼采对现代性道德的批判,主要是立足于人的生命的原本活力及其能达的美好境界这一生存价值论维度,揭示其倡导舒适平庸而贬抑个性创新。尼采认为,现代社会的舒适功利主义、均质平等主义、低俗利他主义、抽象的普遍主义等道德观念的错误在于：盲目人的生命丰富性和超越性,消解人的独立而充盈的个性,损害卓越个体的达成和社会整体的发展,否定感性生命世界的原创性和多样性。尼采的批判开启了后世对大众精神深入的哲学文化学探究,拒斥了将人的价值完全客体化的现代规训主义,提升了人们对道德价值合理性的辨析判断能力,维护了个性化创新和超越的价值和意义。尼采的局限在于离开人的社会生产性和交互主体性来理解现代性道德,没有发现其历史合理性。     

《诗三百》编订的三个质变及编者再思考

《诗三百》最终的编订需要发生3个质变：第一,由“颂”、“大雅”等独立单行本及零散文献转为系统的雅、风、颂综合集,这需要一定的社会政治与心理等必要条件;第二,由“乐歌”集转为“文学诗”集,这需要剔除曲谱,并对属于音乐的感叹、重复等成份进行删除或其他整理,实现由音乐文本向文学文本的转变及功能（用途）的根本性改变;第三,确定300余篇的稳定数量,这个数量以后不再发生显著变化。体例、文本性质、诗篇数量是考察《诗三百》由“相关积累”到“最终编订”的3个关键标志,以此为基础,并考虑“最多的证据”和“系统的可能性”,考察《诗三百》最终编定者才能更为明晰。