制约新加坡教师教育政策价值基础的主观因素探讨

在多元文化背景下,新加坡的教师教育政策集中体现了"以师为本""平等性""可选择性"以及"多样性"等价值基础,而制约其教师教育政策价值基础的主观因素主要包括特定的政策理论、意识形态以及实践主体的需要和态度等。     

设计建构现代和未来的意义

工业设计作为创造产品的思想和科学方法,成为改善人类生活方式、调整人与环境合理关系等的决定因素。认清设计价值的本质内涵,沿自然发展的规律和主线去思考人类和社会问题是现代设计的基本原则,设计以迎合或超越时代的方式来施加对人类生活的直接影响。     

人力资源会计理论与方法的探讨

随着知识经济时代的到来,人力资源已经成为包括会计在内的众多学科关注的焦点。在我国,越来越多的学者已经加入到人力资源会计研究的队伍中来。本文主要从人力资源会计模式和人力资源的确认与计量进行分析和探讨。     

理想的超越与现实的沉沦——《红楼梦》中甄宝玉的形象价值论

《红楼梦》中的甄宝玉与贾宝玉思想个性先同后异,并最终彻底分化。小说中二者并置,互相映衬,意在表现离经叛道与回归仕途两种不同的人生模式和人生态度。甄、贾二玉性格由合而分的过程,是作者在世俗化与个性化之间徘徊游移并最终取舍的过程;二玉最终的性格分裂,也流露了作者创作心理的矛盾:他虽然最终令贾宝玉选择了出世之路,但在感情上又不能全然跳脱俗世的牵绊,因此让甄宝玉从贾宝玉身上分离出来,选择了另一条人生道路。二者相互补充,既可以写出仕途经济对一个人的荼毒和异化,又可以突出贾宝玉最终抉择的艰难和可贵。     

Labour and international accounting standards: A question of social justice

As the international guardian of social justice, the ILO is witnessing a global revolution in accounting, which has culminated in international accounting standards (IAS-IFRS). Previously, accounting measured the economy in relation to the capacities and responsibilities of workers and their employers. Today, the exact opposite is the case: the IAS-IFRS no longer measure work and enterprises, referring instead to the abstract concept of a cybernetic entity capable of constant restructuring, at the cost of unprecedented inequality. The author points to the incoherence of this system and to the need to restore the full carrying value of labour.     

The role of leadership in shared value creation from the public’s perspective: A multi-continental study

Porter and Kramer’s concept of creating shared value (CSV) has been welcomed as an approach to corporate social responsibility (CSR) among corporations that also provides a practical opportunity for dialogue in public relations, but it has been little examined from the general population’s (i.e., the public’s) perspective. Such scrutiny is important because its findings enable public relations to contribute to the debate and development of CSV from both the public’s and the organization’s viewpoints. Additionally, if public relations professionals understand how the public perceives CSV, they can give a strategic perspective to top management for maximizing moral capabilities of the business and formulate effective communication to promote CSV initiatives. This study investigates whether the public prefers corporations to practice CSV as opposed to intrinsic CSR as a separate pursuit from business interests. It also explores the role of leadership as an influential and ethical construct in implementing effective CSV as perceived by the public. The public’s preference for CSV over intrinsic CSR was revealed in a survey of 1784 participants in the United States (US), Germany, and China. Factor analysis results further suggested that effective CSV competencies of CEOs were construed as a unidimensional concept in the US, but German and Chinese participants viewed it as two-dimensional. The public perceived that leaders’ moral character played a more important, core role in effective CSV than did altruistic and behavioral attributes, across nations. Network analysis of the perceived effective CSV-characteristics provides further implications for CSV communication.     

Confidence intervals for extreme Pareto-type quantiles

In this paper, we revisit the construction of confidence intervals for extreme quantiles of Pareto-type distributions. A novel asymptotic pivotal quantity is proposed for these quantile estimators, which leads to new asymptotic confidence intervals that exhibit more accurate coverage probability. This pivotal quantity also allows for the construction of a saddle-point approximation, from which a second set of new confidence intervals follows. The small-sample properties and utility of these confidence intervals are studied using simulations and a case study from insurance.     

Beyond tail median and conditional tail expectation: Extreme risk estimation using tail Lp-optimization

The conditional tail expectation (CTE) is an indicator of tail behavior that takes into account both the frequency and magnitude of a tail event. However, the asymptotic normality of its empirical estimator requires that the underlying distribution possess a finite variance; this can be a strong restriction in actuarial and financial applications. A valuable alternative is the median shortfall (MS), although it only gives information about the frequency of a tail event. We construct a class of tail L^p-medians encompassing the MS and CTE. For p in (1,2), a tail L^p-median depends on both the frequency and magnitude of tail events, and its empirical estimator is, within the range of the data, asymptotically normal under a condition weaker than a finite variance. We extrapolate this estimator and another technique to extreme levels using the heavy-tailed framework. The estimators are showcased on a simulation study and on real fire insurance data.     

中伊合璧,文脉不绝——回族文化的核心理念探析

回回民族是诞生于中华大地且文化起点较高的一个年轻民族。回族文化吸纳和融合了伊斯兰文化和中华文化的精粹,底蕴深厚,义理深邃,内涵丰富,特色鲜明。回族文化不仅塑造了回回民族的民族精神和民族性格,而且丰富了中华民族的文化宝库,是中华文化的宝贵财富。全面研究回族文化,进而深入探究回族文化的核心理念,准确把握回族文化的基本精神,不仅有利于回族人民实现文化自觉,增强民族自豪感和凝聚力,而且有助于建设中华各民族和而不同、和合共生的和谐文化,促进民族团结,构建和谐社会。     

马克思的价值理论及其当代意义

马克思的价值理论,在"实践--文化"的基础上实现了经济学层次的价值概念与哲学层次的价值概念以及社会道德价值理想与社会制度价值理想的辩证统一;为人们审视价值问题提供了科学的文化哲学视野.它对于当代人类价值实践具有特别重大的现实指导意义.