Client acceptance decisions of Dutch auditing partners

A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession. Audit firm strategy was found to moderate the effect of the acquisition of additional assignments: partners working in audit firms emphasizing a professional orientation are less likely to accept such risky assignments, whereas a commercial orientation of audit firms was found to exacerbate the effect of acquiring additional services. Contrary to expectations, punishment severity for professional mistakes increases the likelihood of client acceptance.

Lack of reciprocity among Dutch teachers: Validation of reciprocity indices and their relation to stress and well-being

This research presents the results of two related studies on the convergent and construct validity of three measures of reciprocity in exchange relationships at work. In Study 1, 71 Dutch teachers were interviewed about their specific investments and outcomes in the exchange relationships with their students, colleagues and school. ANOVA revealed that they reported significantly more investments than outcomes, and that the number of reported investments and outcomes mentioned varied as a function of the type of exchange relationship. Building on these results, multi-item scales were created to assess reciprocity at a detailed level for each of the three exchange relationships. Study 2 validated these specific reciprocity measures by relating them to two global assessments of reciprocity (convergent validity) as well as to measures of job stress and well-being (construct validity). LISREL-analysis of data obtained from a further sample of 224 teachers revealed that for each type of exchange relationship there were significant, consistent and meaningful relationships among the three reciprocity measures. Further, hierarchical regression analysis showed that the reciprocity measures were differentially related to job stressors and measures of well-being. Implications are discussed.     

抵制"技术命令":技术主义背景下的伦理选择

人的本质就是创造。人创造能够满足自身需要的各种事物,如语言、居所、家、工具、现代技术等等。但现代人陷入了一个技术主义的"技术陷阱"。人通过技术获得了自己所要的利益,却以失去某些利益为代价。人在技术主义中迷失了自我。走向技术主义,终将以失去更多利益为结果。理性和伦理原则是我们抵制"技术命令"的基本出发点。     

关于大学英语分级教学的思考

分级教学即分层次教学。大学英语分级教学的理论基础是因材施教观和“i 1”理论。分级教学在提高教学质量、优化师资配置、促进学生个性发展方面有积极的作用,采用分级教学的院校均收到了显著的教学效果,但也存在教学、管理、分配方面的问题。     

N市残疾人专职委员现状调查

以N市乡镇（街道）残疾人专职委员为研究对象,从队伍结构现状、专业素质和任用机制三个方面展开了调查研究,发现乡镇残疾人专职委员队伍结构不尽合理,专业化工作水平不高,在选拔、任用和考核机制方面存在不足,工作效果与岗位设置的目标差距较大,据此提出残疾人专职委员走职业化道路,加强专业化人才培养、专业化知识培训和完善管理机制等方面的建议。     

以考导教，以人为本，重在发展——中小学教师教育理论考试实践研究

教育理论(心理学、教育学)考试是中小学非师范类教师的一种资格准入考试.本文在多年教师培训和教育调研基础上提出教育理论考试应"以考导教,以人为本,重在发展",建立积极的评价导向体系,"判决式评价"和"发展性评价"并重,通过考试促进教师的专业增值和专业发展,促动教师培训关注中小学教师的未来发展和人文成长,使教师具备可持续发展的教育教学能力,提升个人职业自信心和自尊心,依赖教师自身强大内部的动力以促成教师从"经验型"的"教书匠"向"专家型"和"全能型"的教师角色转化.     

《中庸》新诠

《中庸》是一篇重要的儒家哲学经典文献,它以道德本体作为始基,以道德主体作为核心,阐述了秉具天命之性的人在社会和自然中的立身原则和行为规范;它所包含的道德本体论、道德主体论、德性伦理政治论、德性宇宙论思想,集中展现了儒家包容性的人文主义精神;它所高扬的道德理想主义,对于当今人类重建道德心理基础、恢复信赖社群与和谐宇宙,具有重要的现实意义。     

试论"教师口语"课程的改革和建设

本文系统介绍广州大学人文学院"教师口语"课程的改革和建设经验,重点阐述:课程定位,建构教学框架、抓紧课程建设,推动教学改革、加强理论研究,提高应用水平等内容,是广州大学人文学院坚持"动态语言教学"综合教改研究成果之一.     

专业市场功能创新与中小企业集群型升级的路径、机制及模式——以义乌为例

依托于专业市场形成的中小企业集群面临转型升级的现实课题.基于中小企业集群内单个企业转型升级面临资源约束、营销弱势等困难,本文分析了专业市场功能创新牵引中小企业集群转型升级的机理,提出了专业市场功能创新牵引中小企业集群转型升级的路径和模式,并根据这一模式对专业市场从商品销售展示平台转型为集群服务业集聚平台进行了探讨.     

市民的智慧与困境:论苏青的创作

苏青的写作,带有浓厚的市民文化气息,且是20世纪40年代上海的职员阶层所特有的。完全从女性主义理论出发来诠释苏青作品,会遇到多重迷雾。苏青的女性主义与市民文化形成同构关系,女性视角的市民职员写作,则基本可以概括苏青的气质,并较全面合理地理解其作品。苏青基于市民职员视角的创作在40年代的中国文坛,既有新文学上的进步意义,又天然具有强烈的保守倾向。苏青其人其作,命运之多舛,盖由于此也。