作业成本法存在的问题及相应对策

作业成本法与传统成本计算最大的不同在于它不是以成本论成本 ,而是把着眼点放在成本发生的前因后果上 ,实现了成本计算与控制的结合。作业成本法的关键在于划分作业、寻找作业动因。本文在介绍作业成本法理论的基础上 ,重点探讨如何对第四类作业即发生间接成本、期间费用的作业进行划分 ,寻找作业动因     

庄严而残忍的悲歌--重读老鬼的《血色黄昏》

本文从《血色黄昏》反映生活的真实性、作者塑造人物形象的典型性以及独特的表现风格三个方面,对小说作了评述。     

基于资源观的大学-企业合作创新研究

以资源观理论为基础,分析大学与企业的合作动因以及对资源的要求,强调技术资源对协作伙伴选择的决定性作用,从而进一步完善资源观理论.     

南京市中学生自尊心调查与分析

对南京市中学生的235份有效调查问卷表明,目前中学生对自尊状况的体验多数趋于“一般化”,但都较普遍地存在对自尊的焦虑感、敏感性、渴求性、盲目性、积极性并存的特点也很明显。中学生自尊与自尊心理的发生机制源自于教师与伙伴的外部评价,又源自于自身生理状况、能力。气质与童年经历的影响,中学生自尊与自卑心理的平衡机制存在于对理想自我标准的坚持、修正或放弃选择。学校教育培养中学生自尊心的有效切入点是:提高知识水平、培养羞耻感、锻炼意志力、培养尊重他人的品质。     

论古希腊埃利亚派存在学说的发生

埃利亚派哲学是古希腊存在学说的开创者 ,是对当时自然哲学的一个反动。他们关注的不是为感性事物找到它们共同的“始基” ,而是首先给宇宙整体定性 ,“始基”学说作为希腊哲学的核心问题被扬弃了 ,下降为一个次要的问题。希腊哲学在埃利亚派这里首次跃升到了一个思辨的反思层次 ,一个单凭理性进行抽象概念的论证推理的层次。这种反思使人类理性首次在自然对象上受到了一种“之后”的训练 ,为后来的形而上学做了某种准备     

The Experience of Gender Change in Public Sector Organizations

The state has a twofold relationship to gender change in society, through its overall steering capacity and through the gendered character of its constituent agencies. It is therefore important to understand the experience of gender change in state organizations. The findings from a study of gender relations in ten public‐sector worksites in New South Wales, Australia are presented. There is a widespread consciousness of gender change linked with new labour processes, restructuring and new patterns of management. These changes are uneven and limits to change are visible. Gender is recognized as an organizational problem in specific circumstances, most visibly where men’s resistance to change appears. A number of mechanisms limit the consciousness of gender as a problem. Several trends, including the current strength of neo‐liberalism, converge to make the gender‐neutral workplace the principal goal of gender reform in the public‐sector workplace. This, however, limits the state’s steering capacity in regard to societal gender relations.     

中学生物教师科学素养现状调查与思考

为了解中学生物教师科学素养的现状,我们采用自编调查问卷的形式对淄博市中学生物教师进行了抽样调查。结果显示中学生物教师的科学素养水平整体较高,但在科学方法等方面存在明显的问题和不足。我们建议通过组织培养与自身努力相结合的方式,加大继续教育改革力度,加强岗位自我培训,深化高师院校生物教育改革,以提高中学生物教师的科学素养。     

论苏轼的《春秋》学

苏轼以《春秋》学为儒者本务,终身关心此学。他认为《春秋》一断以礼,当以观其意的办法探讨其旨；《左传》主以史实,不专为经,不专为例,最识《春秋》之用；而《公羊》、《毂梁》以义例解《春秋》有如法家,专求于绳约中,不可取。苏轼认为《春秋》立法虽严,而责人则宽。他还借《春秋》学反对王安石新法。在苏轼的影响下,在其周围形成了一个不小的《春秋》学学派。     

Collapsing the Boundaries? Fatherhood,Organization and Home‐Working

In the modern western world, the discursive construction of fatherhood and everyday fathering practices has been underpinned by the spatial separation of work from home, of public from private. However, increasing numbers of employees are now working from home and a disproportionate number of these are men with young children. This article draws on new empirical research to examine the implications for fathers and for organizations as home‐working disrupts earlier spatial configurations of fatherhood and fathering practices. The article concludes that as the spatial boundaries between home and work collapse, new accommodations between fatherhood/fathering and organization are emerging. However, these are underpinned by a traditional gender division of labour in the household. More broadly, these findings confirm the inadequacy of static distinctions between public and private, showing that while such distinctions are still used to mark space and time, this is relational, contingent and unstable.     

中国近代心学被定格为“形而中学”之理路

近代以降,王学再度复兴于救亡图存的时代主题中,其意志主义倾向严重损毁了心学传统的理性向度。在西学强势的持续冲击下,现代新儒家之主流力图以会通中西的方式重建心学传统的形上学体系。徐复观从中西哲学之不同路径出发．以“形而中者谓之心”的命题消解了心学传统近代衍化中的本体论致思方向。