新企业会计准则下会计人员的业务素质要求与培养

新企业会计准则要求企业会计人员拥有敏锐的职业判断力、掌握多元的知识结构、熟悉相关法规和遵守职业道德等业务素质,企业会计人员须通过多种途径提高业务素质以适应新企业会计准则的要求。     

ENSO and Southeast Asian biomass burning modulate subtropical trans-Pacific ozone transport

Trans-Pacific transport of enhanced ozone plumes has been mainly attributed to fossil fuel combustion in Asia in spring, but less attention has been paid to vegetation fires in Asia. Here we show that the El Niño-Southern Oscillation (ENSO)-modulated fires in Southeast Asia, rather than Asian fossil fuel plumes, dominate the interannual variability of springtime trans-Pacific transport of ozone across the entire North Pacific Ocean. During El Niño springs, the intensified fires from both the Indochinese Peninsula and Indonesia, together with large-scale circulation anomalies, result in enhanced ozone plumes that stretch over 15 000 km in both the lower-middle and upper troposphere. This enhancement is also observed in the in situ measurements of ozone concentration, with an almost 10% increase at Mauna Loa Observatory, Hawaii, a unique site to monitor the long-distance transport over the North Pacific. This study reports an unexpectedly strong influence of vegetation fires, linked with climate variability, on global tropospheric chemistry and proves once more how complex the interactions in the climate system are.     

Success Without ‘A’ Pass: an Educational Experiment Revisited

In 1963, the University of Sussex inaugurated an innovative Early Leavers Scheme in response to two government reports which confirmed that it was still the norm for talented working‐class children to leave school aged 15 or 16 and indicated that the hopes of the 1944 Education Act were as yet unfulfilled. This article explores what the scheme has meant to some of the people who got to university because of it. Research on relevant documentation of the scheme and its outcomes held in the University of Sussex archives and information gathered from four people admitted to the scheme and its impact on them inform this article. The scheme is contextualised with relevant policy documents, government reports and academic publications to provide a framework for the accounts of those who took part in it and it is tentatively suggested that these have implications for higher education policy today.     

Prejudices Unshelved: Variation in Attitudes toward Controversial Public Library Materials in the General Social Survey, 1972–2014

Using the General Social Survey from 1972–2014, we examine variation in attitudes toward retaining controversial materials in libraries. Previously controversial topics have become much more widely accepted. We find that other controversies remain, showing how global conflicts become intertwined in local cultural controversies, and how the perceived threat from particular groups informs public concern with disseminating information from those groups. We find that more frequent library users are somewhat less likely to want to remove controversial books from the shelves, although some of these relationships are explained by variation in the respondent’s age, race, and other characteristics.     

Managing Discovery and Linking Services

There is a growing trend toward a consolidation of services for electronic resources management, A–Z journal listings, full text link resolving, and discovery services under a single service provider. In many cases, the adoption of a discovery service from a provider that is not the same as the libraries’ existing link resolver service means managing multiple knowledgebases. In this session, three librarians gave an overview of their experiences and strategies for maintaining separate link resolving and discovery services in lieu of adopting a full suite of services from a single service provider. Each speaker presented a case study on the advantages and challenges of managing their chosen discovery service: EBSCO Discovery Service, Ex Libris’ Primo and ProQuest’s Summon, in conjunction with the CUFTS/GODOT open source knowledgebase and link resolver service.     

Disrupting White Privilege: Diving beneath Shame and Guilt

Abstract

The persistence of white privilege and escalating racism in the United States challenges religious educators to analyze the roots and destructive potential of both. This article draws on historical and contemporary analyses in dialogue with personal reflection and the oral histories of two leaders who seek to recognize and live beyond their own privilege. The purpose of the study is to describe the landscape of white privilege and analyze the intersections of public and personal dynamics. The analysis reveals the educational potential of personal narratives and structural analysis in understanding and transforming white privilege into humble work for justice.     

开放教育中实验教学媒体的运用

实验教学媒体的研究是从远程开放教育的目标和实验教学的特点出发，探讨多种实验教学媒体的作用与配合，以及虚拟实验和真实实验的地位与关系及其实现策略。文章以贵州电大构建的以流动实验室为特色的实验教学模式与多种实验教学媒体相配合为例，说明解决边远地区远程开放教育中实验教学的特殊矛盾，多种实验教学媒体的配合对于保证教学质量是一条行之有效的途径。