会计职业判断与会计政策选择问题

会计政策的选择过程实质上也是职业判断的过程,为此在探讨会计职业判断与会计政策选择关系的基础上,围绕着如何利用会计职业判断优化会计政策选择展开论述。     

乡村教师文化回应性教育能力的理论阐释及实践探索

文化回应性教育能力主要包括态度与责任、认识与理解、技能与实践、反思与批判四个维度,以及乡土情怀、乡土知识、文化回应性教学能力、文化回应性课程能力、文化回应性评价能力、文化回应的敏感性六要目。目前,乡村教师责任担当存在理性与感性的相互割裂、乡土知识的认知与理解较为窄化零散、文化回应性教学设计和实施流于形式、文化回应性课程资源转化有限且碎片化、文化回应性评价内容和方法单一、文化回应性反思批判的敏感性薄弱等问题。基于此,需营造滋养乡村教师情感的乡村文化生态,构建文化回应的教师教育课程教学体系,聚焦乡村教育的实践情境搭建支持体系。     

构建和谐铁路路风系统的理性选择

铁路路风是指铁路的行业风气,是铁路企业和铁路职工经营管理素质、理想纪律素养、职业道德风貌的外在表现,反映铁路企业管理水平和职工精神面貌的综合指标。铁路路风质量的优劣,集中反映在铁路运输产品——旅客和货物的位移质量上。运输产品的全部质量特征包括安全、准确、舒适、迅速、经济、便利和文明服务等诸多方面。旅客和货主就是根据这些来全面判断路风质量优劣的。必须从整体上对路风质量实行全面控制,不能顾此失彼。     

Parent–professional interviews in child protection: Comparing viewpoints

Several studies have analysed the parent–professional relationship in the field of child protection. Although social workers tend to privilege interviews when working with families and view them as a means through which to build ties, few studies have focused on these interviews. To analyse how professionals and parents position themselves, we chose to focus on the content of these interviews and on the associated interactions. To this end, we recorded 13 parent–professional interviews after receiving the consent of the concerned parties. After analysing the interviews, we asked volunteer social workers and parents to analyse their own recorded interviews. Our results confirm the asymmetric nature of the parent–professional relationship. They show that professionals' viewpoints carry more weight than those of parents. They also underscore professionals' lack of openness and the strategies parents implement to cope with this power imbalance. Lastly, our results open new avenues for reflection on the evolution of practices that may enable professionals to better take into account families' viewpoints.     

工匠精神在当代应用型人才职业价值观的缺失与培育研究

工匠精神是当代职业教育中的重要理念,也是顺应时代发展需求,推进产业升级、经济转型的重要职业精神。文章围绕工匠精神的内涵、如何挖掘职业教育的工匠精神、如何将工匠精神纳入到当代职业人才价值观培育实践中等问题展开论述,并提出积极的建议和对策。     

Professional discretion and length of work experience: what findings from focus groups with care managers in elder care suggest

ABSTRACT

Research has explored how care managers in elder care – who often function as ‘street-level bureaucrats’ – regard professional discretion. The way in which length of work experience affects care managers’ use of professional discretion remains, however, unexplored. This article present findings from 12 focus groups with 60 care managers. By bringing attention to how care managers experience the needs assessment process, this article sheds light on how these ‘street-level bureaucrats’ struggle when they try to balance their clients’ needs against institutional frameworks and local guidelines. Length of work experience seems to play a role in how care managers claim to use professional discretion. Experienced care managers describe how they deviate from the guidelines at times in order to create an increased scope of action in their decision-making process. Those with less time in the profession describe greater difficulties in this respect. Findings suggest that research should explore if length of work experience plays a role in the actual way in which care managers assess needs and make decisions. As such, they contribute to our understanding of how needs assessment processes are navigated by professionals while also pointing towards the nature of professional discretion in gerontological social work.     

Professional quality of life of adult protective service workers

Adult Protective Services (APS) workers are exposed to substantial occupational hazards and job stress, but these stressors are underdocumented. Therefore, we sought to describe APS workers’ work environments and responses to occupational hazards and stressors, including compassion fatigue, burnout, and secondary traumatic stress. Survey data were gathered with closed-ended questionnaires administered to APS workers in an urban setting. Virtually all workers (97%) reported exposure to one or more environmental hazards in their work, and 80% reported hazard exposure in the past month. Workers also reported mixed responses to their work environment and to experiences with supervision. A sizable minority (22.7%) was at high risk for burnout, 24.6% were at risk for secondary traumatic stress, and 19.9% reported low compassion satisfaction. The results document multiple stressors in APS work. The APS partner is committed to ongoing efforts to better support its staff, and these findings can inform future efforts to enhance supervisor support and worker self-care, to minimize burnout and secondary traumatic stress.     

基于提升会计职业判断能力的校地合作培养模式研究

会计职业判断直接影响到会计信息质量的优劣,会计职业判断能力是财会人员综合素质的集中体现。本文从财会人员职业判断的内涵入手,阐述了财会人员专业素质高低的根本在于其职业判断能力的强弱,介绍了校地合作模式必须掌握的三大原则,提出了校地合作模式是提升会计职业判断能力的有效途径,并对此模式的目标、机制、途径及效果测评等进行了较为全面的论述。     

澳大利亚中小学校长的专业发展及领导力构建

澳大利亚是经济发达国家,中小学教育质量也位于世界先进水平。在澳大利亚,各州/领地有各自独立的教育行政体系和中小学教育制度。中小学校长是政府公务员,对他们没有硬性的入职资格要求,但他们必须是"教师"身份且具有四年的教龄并注册。近年来,在面临中小学校校长"退休潮"、校长领导力分散化、校长工作量加大的各种挑战下,各州/领地及中央政府纷纷出台了相应的"领导力学习框架"。本文试图从校长专业发展及其领导力构建入手,介绍澳洲目前校长领导力的构成,专业标准、专业学习体系及评价手段,呈现澳大利亚"多元性"的文化特征。     

育人为本理念下高校辅导员职业道德评价

"立德树人"是高校辅导员的育人理念,揭示了高校辅导员职业道德建设的重要性。目前我国高校尚未建立一套辅导员职业道德评价体系,这种状况必将导致辅导员道德的职能和作用发挥失常,进而会使师德失去意义并变成无生命力的东西。因此,构建辅导员的职业道德评价体系迫在眉睫,应该从树立育人为本的教育理念、把握正确的价值取向、运用多元化的评价方式、建立职业道德评价的考评激励制度、规范职业道德评价的网络准入机制、构建"双能型"职业道德评价模式、发挥校本文化的职业道德评价功能等方面来构建高校辅导员职业道德评价体系。