论马克思哲学思想的起点及其探索历程

《1844年经济学—哲学手稿》(以下简称《手稿》)是马克思哲学的真正诞生地和秘密所在。"对象性活动"是《手稿》中马克思表达自己哲学创造的真正起点,它是"实践"概念的原初形态。该文以《手稿》文本及其要解决的问题为依据和线索,清理马克思哲学思想的探索历程,进而得出马克思哲学思想的起点是"对象性活动"这一结论,从而为马克思独特的哲学创造及其所实现的哲学革命奠定一个坚实的理论基础。     

基于公司治理的现代企业内部审计架构

经济体制的改革促进了现代企业制度的建立,内部审计是建立和完善企业制度不可或缺的要素之一。现代企业内部审计应包含确认、控制、咨询及治理四种职能,采用混合导向的审计模式,受监事会和总经理双重领导,形成以财务审计为基础,以经济效益审计为主导,以经济责任审计为特色,以战略审计、内部治理审计和专项审计为补充的架构体系。     

Financial frictions and indebtedness of Balkan firms: A comparison with Mediterranean and Central European countries

Using a large database of financial data for non-financial corporations, we study the process of debt accumulation and its influence on liquidity through the boom-bust-recovery regimes (2006–2010) in the Balkan countries and benchmark this against the Mediterranean and Central European countries. The domestic amplification effects (through the financial accelerator and collateral pricing) of both the capital surge from developed EU countries at the onset of the crisis and the capital reversal afterwards are the focus of the analysis. We show that domestic generators and amplificators of the crisis have much larger effects in the Balkan countries than in the Mediterranean countries, not to mention the countries of Central Europe. In the boom period, the financial accelerator was several times stronger in the Balkan countries than in the Mediterranean and Central European countries. In the bust and recovery periods, however, the direct effects of the financial accelerator declined, but the indirect effects increased considerably due to liquidity squeezes and contagion, especially strong were corresponding intercompany debt effects. In the Balkan countries, these effects in the bust and recovery periods were at least 50% larger than in the Mediterranean and Central European countries. Higher crisis costs in the Balkan countries, relative to the benchmark regions, could be attributed to the late integration of these economies into international financial and trade flows, weak institutions of financial intermediation, and inexperienced regulators; however, the importance of the contribution of misguided EU convergence doctrine cannot be ignored. Lessons for improving macromanagement in EU periphery countries are suggested.     

Nondeliberative Forms of Practice in Social Work: Artful,Actional, Analogic

ABSTRACT

The purpose of this article is to explicate the features of a model of practice (and its theoretical supports) that characteristically employs processes other than those that are deliberatively thought out and processed verbally. The model, identified as a nondeliberative form of practice, has the capability of extending significantly the range of social work practice options. This article articulates the central features of nondeliberative forms of practice and provides a conceptual way of thinking about this modality for use throughout the profession, and in particular in social work with groups.     

Long-Term Care for Elder Women in Spain: Advances and Limitations

In Spain, elder women are the largest group in need of long-term care. Significant improvements in this issue took place between 2007 and 2011, thanks to the Dependency Law (2006). But severe limitations showed the difficulty of overcoming the historical backwardness of Spanish social policy. This article describes the situation of Spanish people with dependency in activities of daily living. It analyzes changes driven by this law, especially in their impacts on elder women. It assesses the extent to which those changes can alter the traditional model of care. There are three major findings: First, measures promoted by the law have improved the previous situation but are incapable of developing a new model. Care for elders still relies on family, with lack of professionalism, little socialization, and expanding commodification. Second, the current care model is fundamentally detrimental to older women and women caregivers. Third, this kind of model hinders the overcoming of gender inequalities in intrafamily, generational, and social relations.     

‘Making Pies’—A Way of Exploring Pupils’ Views on Curriculum Innovation

This article examines the use of focus groups (FGs) as a way of gathering pupils’ views on the implementation of new curricula. We provide illustrations of creative activities, which were especially designed for a case‐study research project exploring the views of 11‐year‐old pupils in English schools adopting an innovative approach to the Year 7 curriculum. We argue that combining FGs with creative methods encourages pupils to take an active role in interviews, enriches the quality of the data being collected and enhances the place of FGs as important tools in eliciting pupils’ voices for both research and curriculum planning purposes.     

英语学习者阅读理解能力与文化亲密度的关联研究

英语阅读者对所阅读文字的背景文化知识的亲密度会影响到英语阅读者的阅读理解能力,并且是一个重要因素.经过以测试文化亲密度为主题的问卷调查,将学生以文化亲密度高低为标准分为四组进行试验.发现英语阅读者对英语的理解能力与背景文化知识的亲密度之间存在正相关;开展阅读活动对促进阅读理解能力有一定的作用,但起相得益彰作用的还是加强学生对背景文化知识的了解,以加深学生阅读英语的亲近度和亲密度,提高学生阅读英语的能力.     

高职院校会计与审计专业就业需求调查分析

为初步了解高职院校会计与审计专业的就业需求现状开展此次调查。调查对象为随机选择的用人单位。调查内容主要包括就业岗位、需求人数和薪资待遇调查,就业环境和岗位素质调查,人才供求、职业资格和人才性别调查。调查发现高职院校会计与审计专业就业需求状况处于供求基本平衡状态,据此提出了可行性建议。     

律师在实现公正审判目标中的地位和作用

在当前司法改革中,律师群体作为最直接、最广泛的司法实践参加者,其参与司法的行为对司法活动产生着重要的影响。律师在实现公正审判目标中的地位和作用主要体现在以下三个方面,分别是律师在实现公正司法的促进作用、律师在参与诉讼活动中对于实体公正和程序公正的促进作用、律师在诉讼之外对司法高效公正的间接促进作用。积极引导并保障律师参与司法活动,充分发挥律师的作用,将有助于公正审判目标的实现。     

连续审计与传统审计的比较分析

传统的审计范式与当前的实时经济已不相适应.连续审计在定义上存在诸多争论,为更好的理解其本质,本文拟对连续审计和传统审计从审计频率,审计方式等七个方面进行对比分析,这可以更好地理解连续审计的本质内涵,并能够对推动连续审计的理论与实务研究有所裨益.