持续经营审计意见的影响因素、信息含量和经济后果：研究述评

持续经营审计意见能够反映公司经营状况和预测未来业绩,其在资本市场的重要作用得到理论界和学术界的广泛认可与关注。对国内外有关持续经营审计意见的相关研究进行回顾和评述：从审计师专业胜任能力、审计师独立性和审计环境多方面产生的影响因素,持续经营审计意见的信息含量及其经济后果三个方面,提炼现有文献的观点、研究不足以及未来研究的方向。可为我国学者提供关于持续经营审计意见的前沿研究资料和未来研究指引,也对监管机构、上市公司和注册会计师等具有重要启发意义。     

An Ecological Framework for Contextual Risk Factors in Elder Abuse by Adult Children

ABSTRACT

Future trends suggest both a continued growth of the elderly population, as well as the likelihood of increased demand for family caregiving which may, in turn, be associated with increasing rates of elder abuse. It is important to consider issues related to such caregiving, including potential abuse from an ecological perspective which, in turn, provides a fruitful basis for framing the problem of abuse as a set of contextually-based risk factors. This paper focuses on the contextual risk factors using an applied ecological model, a useful framework for understanding the intergenerational character of elder abuse in families, for developing recommendations for empirically-based action research, and for the development of community-based prevention and intervention strategies.     

Analysis of covariance in mixed models with unequal subclass numbers

Blue of estimable linear functions and exact tests of hypotheses concerning such functions usually do not exist in the covariance model with random factors having unknown variances. This is true even in the equal subclass numbers case. This paper suggests alternative methods for finding linear unbiased estimators and presents methods for computing sampling variances which are linear functions of the unknown parameter variances. Also, higher level covariates are defined and nonestimability problems resulting from association of such covariates with fixed factors are discussed.     

正确评价科学主义的得与失--论法兰克福学派的工具理性批判

工具理性的确有压抑人的个性化思想和丰富性生活,缺乏批判精神的消极作用.然而,经历过痛苦磨难和深刻教训的人类必须懂得,无论怎样完美的社会和人生理想,若不借助工具理性的力量,就永远只能是乌托邦.即便从改造现实的角度看,人类也不能一举建造出一个尽善尽美的人间天国,因此,理想与现实之间的张力将永久存在.任何想要把理想与现实压缩成一个平面的尝试,都势必将人类引向更加深重的灾难.     

Organizational discourse as a creative space for play: the potential of postmodernist and surrealist forms of play

In recent times there have been a number of calls in the organizational discourse to consider entertaining the notion of ‘play’. Not overt physical play such as having a game of golf among work mates or team building through rock climbing, but intellectual play. These calls have generally arisen in the work of those scholars championing a postmodernist or post-structuralist perspective. These calls, however, are seldom accompanied by a coherent appraisal of why and how play is productive of something that non-play cannot or has difficulty in producing. In particular, what has been left out of much of this discourse is an appraisal of the underlying psychodynamics that are involved. This paper argues that play takes place in a space created to enhance illusion and that space, and the illusion itself, need careful handling at a variety of levels. Just as the space for play is created for the child to exercise their imagination and as a learning environment, it can equally be the space occupied by the neurotic - indeed, some postmodernists, intent upon play, have been charged with aiding, abetting and creating individuals who become delusional, have fragmented identity and may become schizophrenic. While this latter critique may seem somewhat harsh, it should prompt us to consider the idea of the attributes of a ‘safe’ space in which to play. Much of the organizational discourse on play has also asked us to take play ‘seriously’ as way of enhancing our theory development. This paper does not accept the ‘serious’- ‘non-serious’ dichotomy, but instead argues that play is a differentiated level of reality. This differentiated level of reality is inhabited by much in the way of paradox and irony that are essential for play to occur. These paradoxes and ironies are identified in an effort to enhance the outcome of play. In identifying some of the underlying psychodynamics of play, what emerges is an appreciation of how play is an activity that has the potential to help in our theory development of organizations. In the context of discussing the emergence of a new postmodern theory movement in the organizational discourse, various forms of postmodernist play are identified. In this discussion it will also be noted that these postmodernist forms of play have parallels in other fields. In the realm of art, for example, surrealism engages in similar forms of play. These forms of play are identified in the quest to better understand the dynamics of intellectual play and how we might better draw upon such dynamics to enhance the theoretical grounding of our own field. It is also intended, by examining the notion of intellectual play in a manner outlined in this paper, that basic aspects of postmodernist theorizing might also be better understood.     

改革师范教育，培养学者型教师

现代教师应当是学者型教师,不仅以自己的知识和能力,而且也以自己的为人教育学生如何做人和学习.应深化改革现行师范教育,从增强道德责任感、发展批判思维、提高反思意识和能力等途径培养学者型教师.     

飞机等待起飞时间实时信号控制模型与机场交通管理优化

在机场交通管理中,采用一种全新的动态智能管理策略——实时信号控制。在一个机场简化模型中,任何一架飞机等待起飞的时间与其他飞机等待降落的时间是依据一个预设的＂清空＂时限来实时决定,而不再以固定时间间隔交替进行。我们主要建立一个探讨在这种策略下飞机等待起飞和降落的时间延迟量的数学概率模型,重点探讨此实时控制策略下延迟时间的均值和方差,以便进一步探讨与传统的固定时间差交替变换起飞和降落策略相比的优劣。     

Afrocentric Intervention Paradigm: An Overview of Successful Application by a Grassroots Organization

A grassroots social service organization's successful use of Afrocentric ideas, theories, and frameworks in its programs and services illustrates that many African Americans respond more readily to human and social services interventions that value and understand their historical experiences and include their cultural influences as “protective factors” in social service interventions. This article describes how the Community Empowerment Association's programs and services are designed to be culturally proficient by holding African customs, ethos, history, mores, society, and traditions in high esteem.     

Applying critical race theory in social work education in Britain: pedagogical reflections

ABSTRACT

This paper draws on personal experiences of teaching white British and Black African students on a social work Master’s course in England. In this paper, I critically discuss the fire at Grenfell Tower in London (14 June 2017) and how it served as a pedagogical tool to open up critical discussions among students about racial in/justice, intersectionality and neoliberal racism. I also explore how Black students were enabled to share their experiences of immigration, racism, and racial inequality in Britain as part of these discussions. Inviting personal experiences of race in the classroom can be highly emotive; but, as this paper shows, these voices can also highlight institutionalized racism and provide a way for Black and ethnic minorities’ histories to be told and learned. These histories matter and can develop student consciousness about racial inequality for pursuing a social agenda. They also challenge claims that Britain is now a ‘post-racial’ society. Using Critical Race Theory (CRT) provided a way to counter such claims and critique my ‘whiteness’ and socio-economic class in my teaching, as well as challenge the neoliberal ideologies and structures that reproduce and mask ‘white privilege’ and racial injustice in Britain today.