新旧固定资产准则的对比分析

固定资产是企业非流动资产的一项重要内容。新近发布的《企业会计准则第4号——固定资产》，在很大程度上体现了与国际财务报告准则（IFRS）的趋同。与我国过去的会计准则相比，新准则在制定理念和内容表述上发生了若干变化，同时会计处理及其带来的效果也相应地存在较大差异。     

新课程标准下构建化学教学方式初探

新课程以“为了每一位学生的发展”为最高宗旨和核心理念,突破和超越了学科本位的观念,真正把学生作为主体的人确立起来。它意味着新课程的学生观是“以人的发展为本”的学生观,是把学生看成有思想、有情感、有权利、有尊严和正在成长发展中的人的学生观。从而树立课程是为提供学生学习经历并获得学习经验的观念。俗话说：教学相长。新时代的教师应放下架子,在教育学生过程中,不断地向学生学习,相互启发,才能创造和谐、宽松的课堂气氛。     

A new approach to an old problem

Applying theories of cognition and affect that predict emotional responses to a stimulus on the basis of prior affect toward specific cues included in that stimulus, a study was conducted assessing individuals' fear and enjoyment reactions to horror films. Prior fear of specific cues included in each film was a significant predictor of overall fear reactions, after controlling for prior exposure to the film, fear of specific cues not included in the film, and manifest anxiety. Prior liking of specific cues included in each film did not emerge as a significant predictor of overall enjoyment. The contributions of gender and of level of forewarning about the film's content were also assessed.     

恩格斯晚年对社会主义的新认识及其方法论基础

晚年的恩格斯面对资本主义由自由竞争向垄断阶段过渡的新形势，深入思考了无产阶级革命斗争的形势与策略，系统构想了农业社会主义改造问题，强调了无产阶级政党加强自身建设的重要性。这些新思想都是在辩证唯物主义和历史唯物主义这一根本世界观和方法论的指导下不断创新的成果。     

Plasticity: a new materialist approach to policy and methodology

Abstract

This article examines Catherine Malabou’s philosophical concept of plasticity as a new materialist methodology. Given that plasticity simultaneously maintains the ability to receive, give, and annihilate form, plasticity and plastic readings offer material-discursive possibilities for educational research. This article begins by discussing the evolution of plasticity, applications thereof, and its location within new materialist philosophy. To then demonstrate the possibilities of plasticity, this article takes the example of educational policy reform in relation to technology-centered models of education. A plastic reading of ongoing policy discourses argues that conceptualizing policy, stakeholders, and technology as plastic contribute new scholarly understandings regarding the shape and movement of educational policy formation. Significantly, the methodology of plastic readings provides an ideal lens through which to approach educational policy development as a series of entangled ideas and interests. In addition, plastic readings enable the re-envisioned types of analysis and critique increasingly called for by qualitative methodologists and new materialist scholars.     

Research-teaching nexus: The new answer to the old question

The study tests 3 research hypotheses on the teaching-research nexus using the administrative data of the HSE University in Russia for 7 years. We confirmed the hypothesis that a lower classroom teaching load is associated with higher research output. Undergraduate courses have a relatively higher negative effect, especially on the probability of producing research output at all. A higher concentration of teaching in some semesters or quarters looks rather ineffective as a way to stimulate higher research productivity. Only a moderate share of English-taught classes (about 20% of the teaching load) is associated with higher research output and only for publications in good international journals. The empirical part of the study is based on zero-inflated Poisson and zero-inflated negative binomial models. This study comes to contribute to the development of literature discussing a mechanism and possible implications in teaching load composition as an essential part of the academic contract.     

合作社式养老：农村养老模式的新尝试

我国农村逐渐走向老龄化阶段,农村养老问题日益凸现,传统的养老模式在日益走向开放的乡村里难以适应农村老龄化的挑战,但目前国家的基本养老保险又难以广泛覆盖广袤农村的情况下,迫切需要一种新的农村养老模式的尝试。本文从合作社式养老的可行性和建构等方面来寻求一种新的农村养老模式。     

Back to the future or towards a sensory history of schooling

This conjectural essay was originally written for a symposium Historiography of the future: Looking back to the future held at the International Standing Conference for History of Education (ISCHE) 33, July 2011, San Luis Potosi, Mexico. organised by Kate Rousmaniere and Frank Simon Participants were asked to envision future challenges for the discipline and to imagine what innovations and new interests would arise in the next 30 years. Written from the vantage point of 2041 the essay describes scholarship and methodological approaches used by historians of education to explore the history of the senses.