论文化对会计影响研究的理论研究方法

文化对会计影响研究吸引了越来越多研究者的兴趣,从研究方法上这个领域的研究可以分为理论研究和经验研究。本文分析和讨论了理论研究的文化人类学方法、会计亚文化方法和文化相对论方法。     

A Cultural-Psychological Theory of Contemporary Islamic Martyrdom

What political, economic, religious, and emotional factors are involved in a person's decision to kill civilians and military personnel through the sacrifice of his or her own life? Data for this research were secondary analyses of interviews with Islamic martyrs, as well as their leaders’ speeches. This investigation into the cultural‐psychological explanations for Islamic martyrdom leads to a model explaining a person's decision to carry out the mission as resulting from a combination of four factors: the historical‐cultural context, group processes, immediate and anticipated rewards, and mechanisms to eradicate possible doubts and guilt regarding this decision. Compared to existing models, this model is more integrative and focused on the psychological processes involved.     

新型生育文化的综合性效应论析

新型生育文化的内涵性效应和外延性效应是最基本的两大效应。从综合的角度又可概括出新型生育文化的综合性效应。对其进行分析阐释,可见其在不同领域内产生的新型生育文化的意识形态效应、经济社会发展效应、可持续发展效应、人口现代化效应、制度创新效应和理论创新效应。     

国际贸易惯例若干问题研究

文章阐述了国际贸易惯例的定义、形式和法律效力,回顾其形成、发展的历史,在此基础上分析国际贸易惯例在实践中的作用,并对中国加入WTO之后如何适用国际贸易惯例提出了相关建议。     

Innovation, cultural values, and the management of change in British hospitals

This paper describes the results of a study of innovation in the management teams of 27 UK hospitals. It is argued that the content of innovations provides an accurate representation of the underlying cultural values of the management teams, and the cultural values which they seek to purvey within the wider organizational settings. The authors propose that values in action (as opposed to espoused values) are manifest in the range of innovations introduced by top management within organizations. Using a typology of organizational culture, they categorize the innovations introduced by the management teams, in order to map their underlying cultural values. The results indicate predominant orientations of hospital management teams towards rational goal and hierarchical values in the current context of health care in Britain. Internal climate and service innovations were relatively infrequent, suggesting that the hospitals were dominated by management concern for control rather than flexibility. The costs of such cultural strategies in health service settings are discussed.     

Do social workers avoid the dilemmas of work with clients?

This article is devoted to Lipsky's suggestion that the purpose of street-level policies is to establish and justify patterns of behaviour that enable street-level bureaucrats to avoid the dilemmas provoked by uncertain working conditions. Based on a review of relevant literature as well as on case studies in the culture of social work service organisations by the authors, the article suggests that two kinds of street-level policies are described by the research. The first one is consistent with the aforementioned idea by Lipsky and follows the wish of social service workers to avoid the dilemmas of their work with clients without trying to change those uncertain conditions that provoke these dilemmas. The actors of the second kind of street-level policy try to negotiate with relevant partners and to change uncertain working conditions that are at the roots of their dilemmas. Both kinds of street-level policy are described by means of empirical examples and their substantive features are summarised.     

关注课堂生活中的冲突--文化学的视角

课堂生活不仅是一个对话与交流的过程 ,更是一个冲突与矛盾的过程。但在当前的教育过程中人们似乎过分地注重了课堂生活中的和谐性、稳定性与连贯性 ,而忽视了课堂生活的冲突性、矛盾性与断裂性。因此本文试图从文化学的视角对课堂生活中的冲突类型进行探讨并分析造成冲突的原因 ,从而重构“课堂文化”。     

民歌的灭绝已成定局吗？

有人认为,"民歌的灭绝已成定局.因为民歌的生长和存在的环境,被彻底摧毁了."这样的判断是片面的,绝对化的."民歌"的概念有三种:一是单纯作为语言文字形式的民歌;二是配以歌谱可以传唱但作者难以考证、在民间传唱过程中曲调和唱法比较自由的民歌;三是有作词作曲者署名、曲调和唱法相对稳定的民歌.第三种意义上的民歌,在文化活动中相当活跃,这是众所周知的事实.即使是前两种意义上的民歌,我们也不能认为"灭绝已成定局".     

Moving communities: A process of negotiation with a Gypsy minority for empowerment

This paper describes the process by which the relationship between university workers and members of a Gypsy community evolved. Transformation in the relationships between the two, in terms of knowledge, trust, and affect, in turn transformed the nature of the work undertaken. What started as research on the community changed into research within and of the community. The process is discussed in terms of empowerment, community psychological practice and participatory action research. Este artículo describe el proceso de cambio de la relación establecida entre miembros de una universidad y miembros de una comunidad gitana. Las transformaciones que dicha relación experimentó, en términos de conocimiento, confianza y afecto, acabaron alterando la naturaleza del propio proyecto. Lo que empezó siendo una investigación sobre una comunidad, fue transformándose en una investigación en la comunidad, con la colaboración de la comunidad. El artículo discute este proceso se discute en términos de 'empowerment', psicología comunitaria, e investigación-acción.     

从中菜的命名看汉民族文化的中和之美

中菜的命名十分复杂。在中菜命名的体系中,大多数菜名构成原料、方法、属性等的多元组合。个别菜名只注重菜名的形式美感,忽略了菜名的语义指代。而确切地运用比喻,将菜名的语义指代和形式美感结合起来,是体现汉民族文化中和之美的重要途径。