刍议会计舞弊及其综合治理

当前，会计造假现象严重，在一些行政、事业单位，尤其是相当一部分国营企业、私营企业、中外合资、中外合作及外资企业，普遍存在作假账等会计舞弊行为，严重损害了国家利益并引发社会腐败。文章对会计舞弊及其形式、危害、成因等作了一些探讨和分析，并结合国情提出了相关治理对策。     

幼儿欺骗策略与心理理论

本文主要介绍了幼儿关于欺骗策略的定义和发展水平;具体分析了幼儿欺骗策略产生的心理动机;在此基础上结合儿童心理理论来进一步解释幼儿的欺骗策略;最后,针对该问题提出自己的建议。     

Themes and Variations in Validity Theory

Should the Standards reflect the perspective that construct validity is central to all validation efforts? Is the construct-/content-/criterion-related categorization of validity evidence now obsolete? Should the definition of validity include consideration of the consequences of test use?     

Health Counseling: An Emergent Specialization

Health counseling is a legitimate specialization that focuses on the development of skills and resources for optimal psychophysiological functioning (i.e., wellness). This emerging specialization, however, lacks the formal recognition required to advance within the developing interdisciplinary field of behavioral medicine. The authors address the problem and promise of professional recognition for health counseling.     

An Emergent Technology: Offline Web Application

Web-based application has been complained a lot because of some serious problems, such as the limitations of browsers, security problems and the lack of offline access. To solve these, online applications are set to go offline and free from the browser. Some organization has already gain achievements on this area. As the first mover, Google is expected to use Google Gears to offer offline functionality for web applications, and Firefox3.0 are expected to support it. Microsoft’s Silverlight and Adobe’s Air technologies allow online applications to run independently of the browser. (Nuttal, 2007) Organizations willing to launch this technology should not only pay attention on the SWOT of this technology itself, but also take a look of their information and business strategies and figure out the right way they utilize this technology. Therefore they need to take advantage of the strengths and opportunities to meet their business strategies and achieve objectives.     

大学生考试作弊的经济学分析

章主要对大学生在校学习期间考试作弊的一般原因和具体原因进行了分析，提出了治理考试作弊的若干对策。     

协同理论与会计协同论

协同理论属于非平衡系统理论三大流派之一，将协同理论引入会计学研究领域，既是可能的，也是必要的。     

论高等教育自学考试舞弊行为及其防治

随着我国自考事业的蓬勃发展,考试舞弊的问题也日益严重,呈现出手段多样化、动机复杂化、人员广泛化、行为公开化的特点。通过多年的考务工作实践认为:防治考试舞弊应完善考试制度,加大处罚力度,建立责任追究制度,考场内外通力合作,这样才能使舞弊者得到应有的处理,以维护高等教育自学考试的严肃性和权威性。     

考试作弊的博弈分析及对策

杜绝考试作弊行为是高校教育的重要举措。分析了大学生作弊的原因,在此基础上运用完全信息静态博弈理论分析监考老师与学生的博弈模型,并进一步提出防止作弊的策略。     

Distance Education: An Evolving Instructional Technology Application

Abstracts

English: This paper focuses on and discusses the several levels of questions that need to be considered before planning and implementing a distance education programme. It also discusses systems procedures to be followed in developing pilot lessons (modules) prior to ‘rapid prototyping’. It concludes by providing a generic research plan for ensuring the development of sustained quality oriented learning materials.     

会计选择:契约理论视角分析

企业选择不同的会计政策将导致经济利益在不同的利益集团间分配。企业的会计选择是由分红计划、债务契约和政治成本这 3个契约变量决定的。企业进行会计选择将对会计信息的需求者以及整个宏观经济产生影响。在特定契约条约的约束下 ,企业的最佳会计选择将实现企业资源配置的帕累托最优。     

Neoteny,Dialogic Education and an Emergent Psychoculture: Notes on Theory and Practice

This article argues that children represent one vanguard of an emergent shift in Western subjectivity, and that adult‐child dialogue, especially in the context of schooling, is a key locus for the epistemological change that implies. Following Herbert Marcuse's invocation of a ‘new sensibility’, the author argues that the evolutionary phenomenon of neoteny—the long formative period of human childhood and the pedomorphic character of humans across the life cycle—makes of the adult‐collective of school a primary site for the reconstruction of belief. After exploring child‐adult dialogue more broadly as a form of dialectical interaction between what Dewey called ‘impulse’ and ‘habit’, three key dimensions of dialogic schooling are identified, all of which are grounded in a fourth: the form of dialogical group discourse called community of philosophical inquiry (CPI), which is based on the problematisation and reconstruction of concepts through critical argumentation. As a discourse‐model, CPI grounds practice in all of the dialogic school's emergent curricular spaces, whether science, mathematics, literature, art, or philosophy. Second, it opens a functional space for shared decision‐making and collaborative governance, making of school an exemplary model of direct democracy. Finally, CPI as a site for critical interrogation of concepts encountered in the curriculum (e.g. ‘alive’, ‘justice’, ‘system’, ‘biosphere’) and as a site for democratic governance leads naturally to expression in activist projects that model an emergent ‘new reality principle’ through concrete solutions to practical problems on local and global levels.     

经济学与会计学的融合与渗透及其对会计理论发展的影响——兼论制度主义会计理论学派的治理政策

经济学与会计学有着最紧密的学科渊源关系。二者在发展过程中是相互交叉、渗透而共同进步的,制度主义会计理论学派正是这种学科交叉与渗透的直接成果。按照制度主义会计理论的思想,虚假会计信息泛滥的原因在于会计信息的所有权部分虚置,因此,明晰会计信息的所有权,变“准公共产品”为纯公共产品或纯私有产品是治理虚假会计信息的根本出路。     

《艺术概论》和《美学概论》:两门大学基础课教学的若干主题

《艺术概论》和《美学概论》这两门大学基础课在艺术类专业教学实践中通常会面临某些问题。这些问题的出现不是一个单纯的教学问题,其中经常涉及的若干主题,包括:技术与艺术的关系、作品与机制,艺术与媒介、传统艺术与现代艺术、艺术与民族等。从这些主题出发,可以改变我们的教学思路。     

基于会计工作过程理实一体化专业教室设计

本文从职业学院的教学模式应该有别于学术型大学出发,指出职业学院会计专业应该进行一体化教学,建立仿真企业会计工作环境的一体化专业教室,并对会计一体化专业教室提出了建设方案。     

陀斯妥耶夫斯基小说的创作阶段及其主题分析

陀斯妥耶夫斯基1850-1858年在西伯利亚的生活经历是他小说创作的一个分水岭,此前的小说可概括为自然派小说和心理小说,主要模仿对象为果戈里,小说风格还没有完全成熟;从西伯利亚回到彼得堡后,他的小说可以看作为哲理小说,开启了存在主义式的小说写作,他在小说中主要思考俄罗斯精神的未来走向.     

Science at the Center: An Emergent, Standards-Based, Child-Centered Framework for Early Learners

This article will describe an approach to planning and assessment that is designed to support an emergent, play-based curriculum while helping teachers make informed instructional decisions. Using assessment that supports curriculum allows early childhood professionals to infuse early learning content standards into meaningful, relevant and connected topics of study. Through a combined effort among teachers, administrators and university faculty, one demonstration school developed a method of integrating and evaluating content standards and developmental skills into an emergent curriculum model. While this remains a work in progress, it does show promise for being an effective way to address state standards while maintaining recommended developmentally appropriate practices.     

跨国公司战略演变与跨国公司理论发展关系研究

跨国公司战略实现了向复合一体化、外源归核化和合作竞争的战略演变;跨国公司理论经历了垄断利润导向跨国公司理论、比较优势导向跨国公司理论、差异化导向跨国公司理论和学习积累导向跨国公司理论的发展;跨国公司理论发展是跨国公司战略演变的理论总结。跨国公司战略演变将更注重于合作机制的完善,跨国公司理论将更注重于对区位优势的分析。