Social Enterprise Among University-Based Centers in US Schools of Social Work

Globally, social enterprise is used increasingly by nonprofit organizations to create new funding streams in the face of dwindling public funds. In light of evidence that institutions of higher education are making similar adaptations, this study explores the extent to which academic centers in US schools of social work are using social enterprise strategies to fund mission efforts. Interviews with the directors of 16 social work research centers in 14 states reveal incentives and barriers that exist at multiple levels and considerably impact the potential viability of social enterprise in the social work academic setting. Implications for institutions of higher education and social work scholars are discussed.     

CATEGORY WIDTH COGNITIVE STYLE AS A FACTOR IN ACCOUNTANTS' PERCEPTIONS OF ACCOUNTING INFORMATION

This paper reports the findings of a laboratory experiment designed to investigate the relationship of category width (CW) cognitive style with accountants' perceptions of accounting information. Subjects drawn from large accounting firms in Sydney, Brisbane, and Melbourne, Australia, were classified into broad, medium, and narrow categories following the test devised by Pettigrew [19]. Subjects were requested to state their level of confidence in decisions they had made after receiving (1) conventional accounting information or (2) conventional accounting information and human resources accounting (HRA) information using a one-group pretest-posttest design. The results indicated a significant relationship between CW cognitive style and the accountants' confidence in their decisions. Furthermore, CW cognitive style moderated the accounting-information/decision-making relationship.     

Person-oriented research ethics: integrating relational and everyday ethics in research

Research ethics is often understood by researchers primarily through the regulatory framework reflected in the research ethics review process. This regulatory understanding does not encompass the range of ethical considerations in research, notably those associated with the relational and everyday aspects of human subject research. In order to support researchers in their effort to adopt a broader lens, this article presents a “person-oriented research ethics” approach. Five practical guideposts of person-oriented research ethics are identified, as follows: (1) respect for holistic personhood; (2) acknowledgement of lived world; (3) individualization; (4) focus on researcher-participant relationships; and (5) empowerment in decision-making. These guideposts are defined and illustrated with respect to different aspects of the research process (e.g., research design, recruitment, data collection). The person-oriented research ethics approach provides a toolkit to individual researchers, research groups, and research institutions in both biomedical and social science research wishing to expand their commitment to ethics in research.     

论“人的全面发展”是社会主义的本质要求

江泽民提出“人的全面发展”是社会主义的本质要求 ,有其理论依据和现实根据。马克思、恩格斯、列宁、毛泽东、邓小平等无产阶级革命领袖把“人的全面发展”作为社会主义的基本规定 ;全面建设小康社会需要人的全面发展 ,因为人是社会的主体 ;社会主义在当今世界面临着严峻的生存压力 ,面对着资本主义的竞争和挤压 ,社会主义要生存与发展 ,必须促进人的全面发展 ,表现出社会主义的优越性     

自然的城邦和城邦的自然——亚里士多德政治观中的张力分析

亚里士多德通过目的论路径和自然主义的演进方式塑造了具有内在紧张关系的政治观,这种紧张关系主要表现为:目的论路径展示了城邦超越、自足、理想的自然,而自然主义方式蕴涵着城邦现实性、多样化和变动性特征。好人和好公民之间的不一致是亚氏政治观紧张关系的深层体现,哲学沉思是好人(哲学家)最优良的生活方式,而城邦政治是好公民获得幸福生活的根本保障。     

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。     

An integrated model of national HRD and critical HRD: considering new possibilities for human resource development

Though both National Human Resource Development (NHRD) and Critical Human Resource Development (CHRD) have received an increasing amount of attention, only two published works have used an explicitly critical approach to discuss NHRD norms, policies, and practices. The purpose of this article was to examine and articulate the relationship between NHRD and CHRD and make a case for the importance of that relationship to the field of HRD. We identify some commonalities between NHRD and CHRD, including the shared priorities of context, culture, and empowerment, which provide a strong foundation for future focuses on theory-sharing, global awareness, holistic and socially conscious economic development, negotiated power and performance, and emancipation in HRD research and practice.     

Role of Leaders as Agents of Negotiation for Counterbalancing Cultural Dissonance in the Middle East and North Africa Region

This study provides a unique perspective in the field of cross-cultural management by exploring the relationship between “cultural dissonance”—the gap between cultural values and actual practice—and effective leadership attributes in the Middle East and North Africa (MENA) region. Incorporating cultural dissonance into implicit leadership theory, the study uses measurements of dissonance on nine cultural dimensions to identify particular leadership preferences in seven MENA countries. The overall findings suggest that societies prefer leaders who counterbalance cultural dissonance by allowing space for negotiations by members of society to reduce disparities between cultural values—“the way things should be”—and actual practices—“the way things are.” The greater the disparity between cultural values and practices, the greater the citizens' desire that leaders act as agents of change by creating space for negotiation.     

Refinement and validation of a comprehensive scale for measuring HR practices aimed at performance-enhancement and employee-support

The purpose of this paper is to refine and validate a Human Resource practices (HRP) scale to measure employees' perceptions and test a two-tier model structured in eight practices and two bundles. In a sample of 554 employees, an EFA (Exploratory Factor Analysis) offered six factors that explained about 70% of the variance. Then, with 1647 employees (from 41 Spanish organizations), first- and second-order models were tested with Confirmatory Factor Analysis (CFA). The former encompasses eight practices. The latter grouped the practices in two bundles, one on enhancing performance and the other on supporting employees. The Cronbach's alpha, Rho coefficient (Composite Reliability Coefficient), Omega coefficient, and Spearman-Brown split half coefficient showed good reliability. Validity evidence was found for construct, criterion, convergent, content, discriminant, and predictive validity. Moreover, the paper integrates different ways of approaching the study of HR management based on employees' perceptions, using a two-tier approach. The two-bundle model showed better fit, pointing out the importance of paying attention to multiple outcomes for employees and organizations. The study makes a relevant theoretical contribution about the role and aims of HRM practices for organizational success and employees' performance and well-being.     

欧洲各国人力资源经理的培养与教育及对我国的启示

人力资源管理的重要作用在很大程度上依赖于从业人员的素质、所受的教育和培训以及他们的专业技能和水平。本文运用文献研究法,简要回顾了欧洲人力资源管理职业化过程,通过大量的调查数据,对欧洲各国人力资源管理专业人员的教育和培训情况进行了介绍和分析,对从业人员的学历水平、所学专业、在职培训及各种不同组织雇用人力资源管理专业人员的情况作了详细分析。最后,对我国人力资源管理专业人员的培养提出了建议。