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由金融危机引发的对公允价值的几点思考   总被引:1,自引:0,他引:1  
金融危机后会计理论界对公允价值进行了反思。公允价值是如何影响金融危机的发生,公允价值自身有些什么缺陷,如何进行改进。  相似文献   

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Sometimes we do not fee like we want to feel Sometimes we do not achieve what we want to achieve Sometimes things that happen do not make sense Sometimes life leads us in directions that are beyond our control t is at these times,  相似文献   

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随着2010年即将接近尾声,我们今年的Love Our World栏目也将告一段落。在这一年的时间里,我们看到了人类利用自己的聪明才智,在创造了光辉灿烂的文明的同时也造成了许多环境问题。相信我们会认识到且反省人类曾经对环境犯下的错误,并能在将来的日子里竭力纠正。明年我们将探讨科技对人类生活造成的影响与改变,期待你与我们继续同行。  相似文献   

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It can be expected that the dynamics of change acting upon education will require substantial modification of the objectives of higher education and its institutions.

Affected will be the teaching function as well as research activities. The main changes will most probably occur in the communities’ rôle in higher education. This also imposes changes in the role of managers and planners of higher education as well as new financial and legal problems which are thus created.

The article presented below discusses the extent to which planning in the universities, especially in relation‐to their facilities, shall be determined by the dynamics of the processes mentioned above. It is an extract from an article entitled “Planning the Facilities for the University of Tomorrow” which was written by Michel Woitrin from the Catholic University of Louvain, Louvain‐la‐Beuve, Belgium.  相似文献   


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Teachers who share and facilitate creativity with the elderly are working in a new field in which research and training are in fledgling stages. This article suggests that a starting point for practitioners in this field should be an investigation of their own attitudes and of their elderly students. Further, the article attempts to bridge what is known about attitudes on aging and the aged with teaching and learning experience in the arts.  相似文献   

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In this article, the author reacts to a reading of the 1995 UNESCO Policy Paper for Change and Development in Higher Education. He begins by expressing concern about the overuse of practical training, the trade in the teaching of foreign medical students, and the very poor provision of information in the form of journal articles, textbooks, and computer networks in many parts of the world. He casts these concerns against certain ideals: that teaching in universities should take place in an atmosphere of research but that the number of universities that train scientists should be limited even if all universities should include a science component. Since all science doctorates should be completed rapidly so that the resulting thesis is up‐to‐date, science students should be free from dependence on teaching assistantships. Funding for higher education should be diversified; so should the institutions involved in research; however, the proliferation of small units should be avoided. In some cases, a single national or regional science institute is a good thing.

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黄宗羲法律思想评述   总被引:1,自引:0,他引:1  
黄宗羲是明末清初时期有先进法律思想的一个代表人物。黄宗羲对明代法律制度的弊病进行了批判,并对理想的法律制度有诸多设想。黄宗羲的法律思想有时代进步性,但也体现了历史和阶级的局限性。  相似文献   

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关于教育决策的思考   总被引:5,自引:0,他引:5  
不仅由于教育决策的特点所致 ,也由于教育决策背景的转变 ,教育决策的科学性应当不断提高 ,教育决策的机制也应与时俱进。教育决策过程与教育研究过程应当适当分开 ,政府教育行政部门的决策与研究者的参与应当在新的形式中互动起来  相似文献   

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A poem that highlights the life of Grace Lee Boggs, a Chinese American philosopher, activist, author, and feminist that passed away in Detroit, Michigan at the age of 100 years old on October 5, 2015. Now. Then. Tomorrow was written 2 days before Ms. Boggs’ memorial service. The poem contains the poet's memories of Ms. Boggs and community struggles related to race and class in Detroit, Michigan.  相似文献   

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礼教在完成其从事神到为仁、到独尊、再到科举制、最后到“吃人”的嬗变过程后 ,在前所未有的现代西方文化的面前 ,再难担负起民族认同的中轴作用。当礼教不可挽回地日渐式微之际 ,作为一种群体心理特质的华夏民族认同感之所以能不断生长 ,关键在于存在着一种能适应其不断生长的基质。其构成要素则是 ,以汉字为物化形态的民族思维模式和融人文风情与自然风貌为一体的民族文化心理场。礼教失落后 ,如何树立新的民族自觉 ,是华人教育必须解决的关键问题  相似文献   

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在五四新文化运动时期中国教育改革的过程中,蒋梦麟始终是事实上的倡导者和执行者。蒋梦麟早期的教育思想轨迹有两个特别值得注意的要点,其一是他逐渐获得的平民主义的核心教育思想,其二是他借以获得这一思想主张的一以贯之的社会学思维。正是基于这一思想特质,蒋梦麟能够敏锐地把握时代问题,成为新教育运动的推动者。  相似文献   

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Language is the means by which people communicate with each other. At present, the teaching of listening is considered one of the most important teaching courses. Listening greatly affects communicative ability. For this reason, it is necessary for students to break through obstacles to the listening to improve their abilities. In recent years, theories have been put forward in the teaching of listening. The focus of attention has shifted from the teachers, who have tended to be the center of the class to the students. Listening and spoken English are the key features of English classes. As English teachers, we should devote ourselves to the reforms of teaching systems and develop suitable teaching methods so that we could improve the quality of listening teaching.  相似文献   

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资源教室的理念与实施   总被引:2,自引:1,他引:2  
资源教室在特殊教育的实施中占有重要的位置,尤其在帮助就读于普通班级中的那些有特殊教育需要的学生,发挥积极作用。本文探讨了资源教室的意义和模式.并在资源教室的方案设计和资源教室的具体应用、布置做了理论与实践上的探索。  相似文献   

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功用主义伦理学属于目的论伦理学,它盛行于18世纪末至19世纪初。但就其思想渊源而言,可上溯到古希腊时期的快乐论和幸福论。长期以来人们一般都将功用主义伦理学分为古典和现代两种理论形态,这似乎是在学界比较流行的观点。但这种观点的一个明显缺陷就是:它只承认功用主义是快乐论和幸福论的一个较为晚近的形式。如若承认功用主义是古希腊时期快乐论和幸福论的一个较为晚近的形式,那么就等于承认了功用主义伦理思想是由古希腊时期的快乐论和幸福论思想的基础上演变而来的历史事实。因此,功用主义本身无论如何改变其理论形态,都不可能完全脱离快乐论和幸福论所主张的快乐或幸福等核心概念。因此,将整个功用主义分为前功用主义、古典功用主义和现代功用主义等彼此关联的三个发展阶段是非常有必要的。  相似文献   

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To many teaching in universities in this country, the whole idea of developing staff seems slightly absurd. After all, did we not choose to work in a university because we had already reached a position of some academic standing in our own specialisation; and surely is not the essential function of an academic to extend the boundaries of knowledge through scholarship and research? Perhaps this is too narrow a view of staff aims, but certainly it is still the widely held belief that promotion comes more readily this way. It is only recently that interest has been shown in the nature of teaching in universities. Doubts have been expressed by Bligh (1972) and others about the effectiveness of the traditionally accepted lecture approach; and attention has recently been given to small group teaching, individualised instruction, the Keller plan and other alternative methods. The emphasis placed on such methods could suggest that staff development is concerned largely with teaching‐‐yet is this not an absurdity in an environment which values mainly scholarship and research? This conflict is one of the major problems facing staff development, and solving it may‐‐to some extent‐be at the heart of the problem of responsibility

In this paper, I will look briefly at some of the early work done in universities in the field of staff development, and suggest certain important character traits needed by anyone involved in this work, before posing questions of responsibility  相似文献   


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当前本科毕业论文教学环节中出现的一些问题,导致毕业论文总体水平下滑,已引起各高校的关注并积极探索改革的措施,文章对指导本科毕业论文中发现的问题作出分析并提出一些建议,期望对提高本科毕业论文的整体质量能有所启发。  相似文献   

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