试论财务会计概念框架的演进逻辑——基于国际比较的视角

财务会计概念框架的演进变迁蕴含一定的逻辑规律。通过对我国类财务会计概念框架形成和演进的历史回顾以及国际上主要的概念框架的发展历程的探讨,可以发掘出概念框架演进所遵循的逻辑路径,同时结合契约理论作为工具和平台对概念框架的演进逻辑进行进一步阐释,并且通过比较分析中外概念框架的发展过程,对我国概念框架的建设提供建议。     

跨文化视域下全人教育思想及其实践

全人教育就是要培养博雅通达、全面发展的“完整的人”，即所谓“全人”。全人教育是一种跨文化的人才观，是西方全才教育观与中国通才教育观碰撞与交融的结果。全人教育的哲学思想强调人的整体发展与相互联系，且依据超人心理学理论认为人有巨大发展潜能可挖掘。全人教育的基本原则和教育准则通过寓全人教育的价值于有意义生命之中。语言教育学家李筱菊在实践中结合人本主义与东方哲学智慧，从跨文化视域诠释了全人教育，并落实到辩证的教育观、全面发展的学生观、全人发展的语言教育观三个方面。     

What is your research question? A mixed methods evaluation of an academic statistical consulting center

Academic consulting centers on research and statistics are the bridge between applied researchers and statisticians and thus at the core of university-wide research. The client-centered evaluation focused on investigating the perspective of the clients in university research and statistical consulting center. A mixed-methods methodology was used in this study, specifically a concurrent triangulation design was implemented to have multiple data sources collected and analyzed simultaneously in order to identify areas of overlapping information. The Research Consulting Scale (RCS) instrument was developed and analyzed using an exploratory factor analysis with 129 participants and resulted in two factors: consulting experience, and consulting facilities. The internal consistency reliability of the scores for these two factors was 0.89 and .86 respectively. These results support the RCS has strong internal consistency. Additionally, client interviews were conducted sampling from those who had responded to the survey in order to gather additional data. Thematic analysis was performed to interview data and resulted in two major themes: consultant expertise and consultancy skills. The results provide a survey instrument and key themes for university consulting centers to focus and assess their efficiency through client’s perspectives.     

我国劳动法实施的宏观视域

我国劳动法体系已经运行了十几年,期间不乏修改与创新,但是劳动法的实施面对中国快速发展的社会仍然存在着不容忽视的问题。过去法学界多从微观的角度讨论劳动法的实施问题,现今试图从法律实施的宏观视域分析劳动法实施过程中的影响和困境,从总体上把握劳动法实施手段和方式的未来发展方向,以期使劳动法的实施更为和谐有效。     

Fighting Violence in and Around Schools

Abstract

Violence in and around schools in America is a common occurrance. Cliques, bullies and gangs that taunt “straight children” are attracting millions of followers who feel caught in a maze with no escape route. This article presents a model that may assist administrators and social workers to deal with violence in America's schools.     

从认知角度对比研究英汉两种语言中的HEART

论述在认知语言学理论框架的指导下,运用莱考夫和约翰逊的概念隐喻理论,从认知角度对人体词语＂心＂进行了英汉两种语言对比研究并找出其相同点和不同点。     

艺术社会学视角下的南宁国际民歌艺术节之“民歌新唱”

民歌新唱是传统民歌适应现代社会生产、物质条件、大众审美心理和需求所做的必不可少的调整,民歌新唱必须尊重传统,保持民歌的艺术内核。     

Multi-Systems Life Course: A New Practice Perspective and Its Application in Advanced Practice With Racial and Ethnic Populations

To better respond to social work's directive of increased sensitivity to cultural and ethnic diversity, it is imperative that theory development includes explicit consideration of the complex experiences of racial and ethnic minorities. For a more advanced and culturally relative practice, the authors posit the development of an encompassing perspective referred to as multi-systems life course (MSLC). Using a case example, this article applies a MSLC perspective to practice with women of color experiencing intimate partner violence. Implications for social work practice and an overview on incorporating a MSLC perspective into a graduate social work curriculum are included.     

Black Violence and Crime in the 21st Century

Abstract

Although a number of perspectives have been represented as frameworks for analyzing crime and violence perpetuated by African Americans, no analysis can replace a socio-historical perspective. By carefully studying the works of W.E.B. Du Bois a sharper analysis of black crime and violence can be clearly delineated.     

论戏曲家尤侗的文学主张

戏曲家尤侗在诗学、文论和词学的广阔领域提出了系统的文学主张.关于文学发展,他既主张文学通变,又强调文学联系;针对文学创作本体,他从主旨表达的角度提出了主情说,从创作心理的角度提出了泄愤说.从作品风格的角度提出了贵静说与自然说;对于文学家的态度、素养和创作条件.他分别提出了有美毕收、兼才和达而后工等重要主张.尤侗从文学史论、创作论、作家论的三维视角建立了其论题丰富、逻辑严密的文学理论体系.