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。     

论政治文明的文化选择

文化即人化,它是人类所创造的精神成果和物质成果的总和;文明是文化的结晶,是文化主体对人类文化中野蛮性、愚昧性不断扬弃的结果,是人类有目的、有选择地过滤人类文化、形成合理文化内核的过程。中国当前的政治文明建设,需要走出“精华”和“糟粕”的简单二分的误区,用外来文化中国化、传统文化现代化,来开辟中国文化发展之路。弱化暴力色彩,强化仁政效应,构建中国特色的政治文明。     

预备立宪时期清政府的政体选择

预备立宪时期,在一部分官僚立宪派的推动下,清政府起初选择了日本式的二元君主制度政体,但后来由于形势的变化不得不向议会君主制政体转轨.就当时中国的情形而言,选择二元君主制政体有其历史的合理性.而议会君主制政体尽管是西方长期以来一种行之有效的制度设计,但对当时的中国而言却很难说是最佳的政体选择.     

Supplemental home care and topping‐up: A shift from service universalism towards a new and privatised public service model?

How does a public service model based on service universalism react to the introduction of market principles of topping up? In a recent so‐called Free Municipality Scheme (an experimental scheme that allowed for greater operational autonomy locally in an effort to reduce state bureaucracy), a number of Danish municipalities were for the first time ever allowed to compete with for‐profit providers of home care in selling supplemental home care services paid entirely by the user. The take‐home message from this experience is that the introduction of supplemental home care entails challenges and eventually wider implications for the public service model, on an economic, organisational and cultural level. Supplemental services represent a new and potentially powerful combination of market and state logics that eventually redirects away from the universalist welfare state and towards a new and increasingly privatised public service model – a model where the service level is determined by the user's capacity to purchase and pay for services. The introduction of such services therefore implies a change of the potential of the Nordic welfare state to ensure equal access regardless of class and income.     

Testing an Integrative Contextual Career Development Model With Adolescents From High‐Poverty Urban Areas

Variations in the economic recovery rate across the United States have led to even greater chasms that separate the employed, unemployed, and underemployed (DeSilver, 2017 ). Therefore, understanding and supporting the career development of future generations is critical—especially for those who live outside the context of social privilege. The authors examined the applicability of the integrative contextual model of career development (ICM; Lapan, 2004 ) to a sample of 220 adolescents (129 boys, 91 girls) from a high‐poverty urban area. Results indicated that a canonical variate comprising foundational ICM skills (e.g., career exploration, goal setting) predicted a variate composed of ICM outcomes (e.g., self‐efficacy, vocational identity), thus supporting the usefulness of the ICM framework for this population. The skill of setting viable career goals was an especially strong predictor of outcomes. Implications for career counseling with adolescents living in high‐poverty urban areas and directions for future research are discussed.     

The effects of information form and domain-specific knowledge on choice deferral

Three studies examined the effect of information form on choice deferral in consumer choice and explored the moderating role of knowledge about the product domain. Two theoretical approaches were contrasted: (1) The process approach predicting that choice deferral varies as a function of information form, and (2) the communication approach predicting an interaction of information form and domain-specific knowledge. Participants were presented with different laptops described in an absolute (e.g. ‘300 GB hard disc’), evaluative-numerical (e.g. ‘hard disc with 30 out of 100 points in an expert rating’) or evaluative-verbal (e.g. ‘bad hard disc’) information form, and they could choose to buy one of the laptops or defer. Domain-specific knowledge was also assessed. In Study 1, evaluative-numerical and evaluative-verbal values led to more deferral in people with high domain-specific knowledge. The pattern for evaluative-numerical and evaluative-verbal values was replicated for a different information organization in Study 2. Study 3 showed that absolute values led to more deferral the less knowledgeable participants were and demonstrated that domain-specific knowledge and deferral were unrelated when absolute and evaluative-verbal values were presented in combination. In sum, the results support the communication approach and have methodological implications for decision research and theoretical implications for understanding choice deferral in real-life decisions.     

知识分子的社会选择——葛兰西知识分子理论的现代启示

伴随着中国走向现代化过程,中国知识分子面临着工具理性主义对传统价值观的挑战,同时也引发了知识分子对诸如道德担当与社会责任、批判精神的价值反思,葛兰西知识分子理论为我们解决现代化进程中中国知识分子遭遇的困境和挑战带来重要的启示。     

社会工作专业教学组织机制：问题与选择

优化教学组织机制是提高社会工作专业教育质量不可或缺的重要一环。面对社会工作专业课堂教学和实践教学他组织与自组织相分离的现实困境,教师要科学选择介入策略,勇于革新教学方法,以实现教学组织机制的优化。     

Effects of Social Supports on the Career Choice Consideration of Chinese Farmers: A Social Cognitive Perspective

Drawing from social cognitive career theory ( Lent, Brown, & Hackett, 1994 ), this study explored social supports’ influence on the career choice consideration of farmers during China's current process of urbanization. A questionnaire was designed based on interviews with 140 people and a pretest with a sample of 419 participants. A total of 628 participants were involved in the formal questionnaire survey. Results indicated that social supports had a dual effect: Positive supports were indirectly related to career choice consideration through the mediation of career self‐efficacy, whereas negative supports were related to career choice consideration directly. Implications for future research and the development of a career guidance and social support system for Chinese farmers are discussed.