Acknowledgements

This article explores whether it is possible to understand the perspectives of people with whom we find it difficult or impossible to empathise, because their moral and political views are very different to our own. Focusing on our dilemmas in carrying out qualitative research with conservative evangelicals and anti‐abortion activists, we take issue with the assumption that understanding is connected with the presence of rapport and empathy in research interviews. This article argues instead that a reflexive approach, which considers researchers’ orientations towards their subject and their respondents and their emotional journeys through the research process, will enable more comprehensive interpretation of our research material.     

Introducing Standards and Guidelines

Abstract

This article traces the history of efforts to professionalize the Intergenerational field through the development of competencies and standards for practice in different program settings and roles. The authors propose a new set of Guidelines & Standards that identify a common knowledge base to begin unifying this specialized field and to ensure effective professional practices. The new Guidelines & Standards were widely disseminated for feedback, revised several times, and are now being piloted in a graduate program at The University of Findlay.     

A Corrected Plug-in Method for Quantile Interval Construction Through a Transformed Regression

We propose a corrected plug-in method for constructing confidence intervals of the conditional quantiles of an original response variable through a transformed regression with heteroscedastic errors. The interval is easy to compute. Factors affecting the magnitude of the correction are examined analytically through the special case of Box–Cox regression. Monte Carlo simulations show that the new method works well in general and is superior over the commonly used delta method and the quantile regression method. An empirical application is presented.     

From Commoditisation to De‐commoditisation … and Back Again: Discussing the Role of Sustainability Standards for Agricultural Products

Sustainability standards are flooding global agricultural markets. Standards, however, are not new. This article analyses, from a historical perspective, the implications of the transition from traditional to sustainability standards in the commoditisation/de‐commoditisation process. It shows how early standards contributed to the construction of the category of primary commodities and how, after a short attempt at de‐commoditisation (with the early fair‐trade and organic standards), sustainability standards are tending towards re‐commoditisation.     

The Extent of Economic Vulnerability in the Canadian Labour Market and Federal Jurisdiction: Is There a Role for Labour Standards?

This paper characterizes vulnerable workers in Canada and the federal jurisdiction, based upon characteristics such as employment status, demographic characteristics, and job characteristics, and identifies areas in which labour standards may have a role. Based on this analysis, the paper evaluates the potential for labour standards to address economic vulnerability, focusing on labour standards policies aimed at wages and benefits, hours, and employment arrangements. In addition, the analysis considers the extent to which labour standards are likely to reach vulnerable workers. The results suggest several potential roles for labour standards and highlights policy implications.

通过科学立法促进民族交往交流交融的法理探讨

在中华民族“多元一体”背景下,加强各民族交往交流交融,是铸牢中华民族共同体意识的必然要求。而通过科学立法建立完备的法律规范体系,则是运用法治思维和法治方式,促进各民族交往交流交融的根本前提。当前我国的民族法律规范体系虽已基本建成,但仍存在一些法律原则的表达不够严谨、法律概念的界定不够准确、法律规则的内容不够明晰和完整、规范体系的结构不够完备和和谐等缺陷和不足,难以满足在政治、经济、文化、社会和生态建设中通过法治方式有效协调民族关系,促进各民族交往交流交融的需要。这就要求立法者应遵循《立法法》确定的科学立法的形式合理性和实质合理性的要求,妥善处理法律规范体系与现实需要的适应性和可执行性,由此才能为通过法治促进各民族交往交流交融奠定坚实的制度基础。从科学立法与依法立法、民主立法的关系来看,遵循依法立法,是保障法的形式合理性的前提;坚持民主立法,则是保障法的实质合理性的根基。为提升立法的科学品质,必须健全违宪审查机制、协商民主机制和立法理论形成机制,确保依法立法、民主立法原则的有效落实。     

论会计信息的质量保证体系

会计信息在国民经济管理中具有重要作用 ,针对当前存在会计秩序混乱 ,会计信息失真等问题 ,提出应对会计信息功能予以重新认识 ,并论述了会计信息质量标准体系由以下几项构成 :客观性、可比性、一贯性、相关性、明晰性、及时性     

论篇章性的构成标准

篇章性(textuality)是篇章语言学的核心.在过去几十年中,语言学界提出了篇章性的一些构成要素,其中Beaugrande和Dressler详细论述了篇章性的七个构成标准.本文首先简述篇章性、篇章性的标准,最后提出笔者对于七个标准相互间关系的看法.     

移民情怀与钢铁家园的审美交汇——试论攀枝花诗群的崛起与困惑

本文对攀枝花诗群的崛起与困惑作出了较全面的文艺学和美学考察，从文化学、社会学的角度，对攀枝花诗歌创作群体所面对的特殊文化形态内在结构进行了解剖和分析，试图通过这种文化分析，探索出攀枝花诗人群体必然的审美心理历程和新的时代精神轨迹，从而指出今后应有的文化视野和艺术审美向度。     

对我国会计信息质量特征体系的尝试性定位

会计一开始是基于受托责任而发展起来的,会计信息的可靠性是与生俱来的。资本市场成为企业筹资的主要方式以后,会计信息的特性转向了“决策有用性”,于是相关性成为会计信息的主流,而可靠性居其次。2001年以后,美国发生了多起大公司会计信息舞弊事件,使人们不得不再次思考会计信息出了什么问题。借鉴美国和国际以及结合我国实际情况,对适合我国的会计信息质量特征体系进行了初步设想。