会计专业教育、教学若干问题探析

在深化教育改革、全面推进素质教育的今天,高等会计专业的培养目标、专业设置、学科体系设计、教材编写、教学方式等方面都存在亟待研究的问题,必须寻求解决的办法,以适应改革的形势。     

Ethnic differences in the academic achievement process in Canada

This research examines the extent to which differences in achievement between German-speaking and French-speaking students are accounted for by theoretically related intervening variables and the extent to which the entire achievement process differs across the two ethnic groups. For the two ethnic groups, both main effects and interaction effects have significant consequences for the academic achievement process, even when a number of other variables are controlled. The results suggest that the whole process works to the benefit of the German-speaking students and to the detriment of the French-speaking students.     

The educational attainment of second-generation mainland Chinese immigrants in Taiwan

The social status and well-being of political immigrants’ children are seldom touched upon in literature. This paper focuses on the impact of refugee experience on the relative educational attainment of second-generation immigrants in Taiwan. In contrast with the results in van Ours and Veenman (J Popul Econ 16(4):739–753, 2003) and Riphahn (J Popul Econ 16(4):711–737, 2003) who showed that second-generation immigrants lag behind their native counterparts, this paper’s principle finding is that the father’s immigration status can help his children achieve a higher educational qualification than native Taiwanese after controlling the relevant determinants of educational attainment, including parental background and the neighborhood where the interviewee grows up. In addition, women born in the earlier cohort benefit more by their fathers’ immigration status than their male counterparts do. However, Taiwanese schooling advances across generations are impressive, whereby the gap in schooling attainment between second-generation immigrants and native Taiwanese is found to decline over time.

教育哲学的大趋势——主体性教育

主体性教育是一种教育观念：它认为现代教育是以对真、善、美的追求为理想，以对受教育者的主体性的确认为依靠，以受教育者能动性和创造性的开发为核心，致力于促进人的主体性发展的教育。     

高校网络德育的实效性及实践探索

高校网络德育在理论上有探索但没有完成，在实践上有尝试但没有成熟，其实效性也就更难以保证。高校网络德育的要件与一般意义的德育基本一致，而高校网络德育主体与客体的“分离性”与“间接性”决定了其实效性要件具有相对特殊性。从其特殊性出发，学校采取可行的措施，教师积极参与，主动介入并引导学生网络生活，适当开展网络德育活动，是提高网络德育实效性的一条比较可行的途径。     

Racial differences in high school dropout rates: An analysis of U.S. Metropolitan areas

In this paper, we explore the differences in high school dropout rates among white, black and Hispanic students in 275 U.S. Metropolitan Statistical Areas (MSAs) in 2000. Our analysis focuses on the impact of community and labor market conditions, in hopes of providing insight into the relationship between place and educational outcomes. The explanatory power of our regression models is mixed across racial groups, performing best for whites and Hispanics. Our results also indicate that community factors – most importantly, same-race adult educational attainment in the community, teenage birth rates and residential stability – have a greater impact on dropout rates than labor market factors. Our results suggest that as education reform moves toward broad-based solutions to improve student outcomes including dropout rates, it will be increasingly important to address the structural origins of inequality outside of schools.     

Rethinking certification theory and the educational development of the United States and Germany

This essay places work certification at the center of all modern educational regimes. I sketch the growth of the education, training, and certification systems of the United States and Germany in new ways, highlighting the role of their highly divergent certification regimes in shaping them. Whereas Germany's education and training system, anchored in the economy through employers’ associations and unions, accords well with human capital models, American practice, governed primarily by academic interests divorced from the economy, fits much better with credentialist theory. I consider how the absence of meaningful work certification at the secondary level in the US negatively affects educational justice and has encouraged the creation of a costly, inegalitarian system of higher education. Finally, I conclude with an assessment of human capital, signaling, control, and credentialist theories of certification, one that finds them all to some degree wanting.     

Student budgets and widening participation: Comparative experiences of finance in low and higher income undergraduates at a northern red brick university

Drawing on a thematic analysis of longitudinal qualitative data (n_total = 118), this article takes a “whole student lifecycle” approach to examine how lower and higher income students at an English northern red brick university variously attempted to manage their individual budgets. It explores how students reconcile their income—in the form of loans, grants, and bursaries—with the cost of living. Four arenas of interest are described: planning, budgeting, and managing “the student loan”; disruptions to financial planning; the role of familial support; and strategies of augmenting the budget. In detailing the micro‐level constraints on the individual budgets of lower and higher income undergraduates, the article highlights the importance of non‐repayable grants and bursaries in helping to sustain meaningful participation in higher tariff, more selective, higher education institutions. It also supports an emerging body of literature that suggests that the continuing amendments to the system of funding higher education in England are unlikely to address inequality of access, participation, and outcome.     

Attitudes to debt among indebted undergraduates: A cross-national exploratory factor analysis

This paper reports the results of a cross-national study spanning England, New Zealand and the United States. A total of 496 first year undergraduates studying business or social science completed a 20-item questionnaire. This focused on their attitudes to their debt incurred while studying, as measured on a five-point Likert scale. A factor analysis model was developed, from which four consistent factors emerged, explaining 45 percent of the variation and consistent between countries. These factors were named: Anxiety, Utility-For-Lifestyle, Utility-For-Investment and Awareness. The first three factors were found to be uncorrelated with each other, but higher Awareness was associated with lower levels of Anxiety and Utility-For-Lifestyle and higher levels of Utility-For-Investment. The relationship with previous studies and implications for theory and practice are discussed.