中小企业会计规范化的理论思考

文章从理论上分析了我国中小企业会计规范化的必要性,对中小企业会计规范化特殊性的成因作了阐述,并提出了适合于中小企业的会计规范框架构想,建议从建立相对独立的会计制度、加强外部监管力度、健全法律制度、加强会计职业道德建设、创建事后惩罚机制五个方面完善中小企业的会计规范。     

社会主义荣辱观的经济伦理意蕴

本文从经济伦理与道德哲学的关系入手,分析了社会主义市场经济伦理的特殊含义,阐述了社会主义荣辱观与市场经济伦理价值之间的紧密联系以及对市场经济误区和缺陷的现实超越,从经济全球化、主体素质、经济制度及个体生活方式等四个方面解析了“八荣八耻”的经济伦理意蕴,最后引入道德资本的概念对全文进行了归纳总结。     

Ethical uneasiness and the need for open-ended reflexivity: the case of research into older people with a wish to die

This article focuses on research ethics in highly intimate research with possible impact on life and death. In order to stimulate an open-ended dialogue about research ethics, we reflect on four ethical challenges that came up during our research into older people with a wish to die. Drawing on our experiences, we discuss (1) the possibly confirming influence of our research on the death wish (moral experience of whether or not to disregard responsibility); (2) the suggested duty to intervene (moral experience of whether or not to compromise the person’s autonomy); (3) the researcher’s authority and power over the data (moral experience of threatening a person’s self-narrative) and (4) the dilemma of intimacy (moral experience of encountering the tragic). For guidance in addressing these challenges, we draw upon work on research ethics from phenomenological and care ethics scholars, as well as from those writing about relational ethics in health research. We suggest that being open about ethical uneasiness is important, because in most cases of a grey area, there are only open-ended answers needing an enquiring mind, rather than clear and fixed guidelines. Acknowledgement of ethical uneasiness and open-ended reflexivity are indispensable to constitute a morally good research practice.     

闺阁中之羁人志士 妾媵中之孽子孤臣——试论明清文人对明末“冯小青事”的道德解读

从中国古代的传统道德、家礼家范入手,分析发生在明末至清代的"冯小青现象",并进一步证明,通过文人对其人及其生存环境的解读,冯小青从一个现实中的才女演变成为那一时代的道德偶像。文人对"冯小青事"的道德解读最终实现了阅读视野的突破,冯小青这一人物形象既有着历史的厚重感又充满了时代的因素。     

“乡下人进城”文学叙事的政治伦理遮蔽与还原--以《我们夫妇之间》、《霓虹灯下的哨兵》为中心

萧也牧的《我们夫妇之间》和沈西蒙、漠雁、吕兴臣编剧的九场话剧《霓虹灯下的哨兵》是较早的“乡下人进城”作品.《我》的饱受争议与《霓》剧的名噪一时形成了鲜明的反差,这源于二者对城乡日常生活方式差异的不同想象.经由这一文学现象的考察,可见当代城乡差异叙事逐渐剥离阶级、国家意识的遮蔽与替代转向不同身份的生命的“生”的个体差异.“差异”的历史衍义折射了国家、阶级、民族宏大叙事的祛魅以及对生命本体差异现状的正视与回归.透视“差异”衍义的审美经验背后的政治,可知进城的乡下人在创造生活的同时也在创造一种历史.     

Local Rites and Body Politics

The growing awareness of violence against women has resulted in endorsement of various international codes and conventions relating to physical, psychological and sexual violence. Female genital mutilation is one form of violence against women that has polarized people within and across national borders. Here, I explore its popular representation, consider how activism against genital mutilation has been confounded by sex and race and how activism to eradicate the practice is understood by immigrant women in Australia. In doing this, I draw on research conducted with women immigrants to Australia from north Africa (the Sahel areas) and the Middle East, from countries where female genital mutilation is most common. These women are often frustrated by what they see as contradictions in hospital policy and practice that arise in response to their requests to be reinfibulated after childbirth. I tease out the dilemmas that emerge when refusal is contrasted with other permissible practices of the body, such as hymen reconstruction, and given the commodification of bodies and related issues of age and agency, the individual and the community. The perceived discrepancies suggest to these African women that rights discourse is discriminatory, racist and informed by sensational portrayals of traditional practices. I question the ethics, values and rights that inform public discourse about sexual and reproductive rights, when women’s rights and values are so discrepant from our own ideals.     

Methodological Challenges of Studying Asian Gangs in Canada

This paper discusses the methodological challenges encountered in a research study on Asian gangs in Canada with reference to (a) defining Asian gangs; (b) seeking external funding; (c) securing support from ethnic communities; (d) getting approval for ethical research with human subjects; (e) recruiting research participants; (f) ensuring safety of the researcher; and (g) protecting the identity of research participants. The issues discussed would be relevant to those who are interested to examine the same phenomenon in countries with large Asian populations in Western counties (e.g., the United States and the United Kingdom) and in the Asia-Pacific Region such as Australia, Singapore, and Malaysia.     

Integrative Family Therapy With Childhood Chronic Illness: An Ethics of Practice

A challenge for contemporary family therapists is negotiating differences between modern and postmodern frameworks in the practice context. Modernists espouse a systemic metaphor; use evidence‐based and interventive approaches, including strategic, structural‐ or solution‐focused techniques, and believe in the therapist's knowledge, expertise and power to influence individuals or families to change. On the other hand, postmodernists follow a social constructionist, dialogical or narrative paradigm, which identifies the main ingredient of therapy as language, conversation, understanding and the therapist's ‘not knowing’ stance in eliciting a person's expertise and story Yet many practitioners adopt a middle way between these paradigm polarities, one that is less theory‐driven and more pragmatic, flexible, integrative and practice‐based. This is consistent with evidence‐based practice and research demonstrating common factors across all therapies. The value of preserving systemic thinking in family therapy is recognised while reaching forward to a postmodern social constructionist and dialogical approach. The article describes this integrative stance in family therapy as paramodern based on an ethics of practice. This is illustrated by a detailed case study of integrative family therapy, which addresses anxiety, anger and sleeping issues associated with a chronic childhood illness called Perthe's disease.     

Using the community of inquiry for interviewing children: theory and practice

Involvement of children in research processes requires various ethical considerations. In particular, while interviewing children, a researcher needs to take into consideration the power imbalance between a researcher and children as well as among children. This article suggests a possible way of mitigating potential risks, drawing on the idea and practice of the Community of Inquiry (CoI) as an interview method. CoI is the practice of group dialog for knowledge-making, where participants talk about a common topic by sharing their lived experiences in a cooperative manner. This article shows that CoI allows children to act as both interviewers and interviewees, which helps children in reflective knowledge-making while at the same time mitigating the ethical concerns of interviewing. To illustrate how CoI can help achieve these goals, this article draws on the empirical research conducted with a group of junior high school students in Japan.     

Social work ‘logged on’: contemporary dilemmas in an evolving ‘techno-habitat’

Information and communication technologies have become an integral part of daily life. This article explores the impact of the social networking site, Facebook, e-mail and text messaging for social workers in the Republic of Ireland. The study is small-scale and the findings, derived from a number of research interviews with practitioners and a survey of social work students, cannot be regarded as representative. However, the findings illuminate key dilemmas which are becoming apparent in social work’s evolving ‘techno-habitat’ and these are likely to be replicated, to different degrees, elsewhere in Europe.