对《新会计制度》中几个问题的商榷

新会计制度已颁布实施二年多，广大会计人员在学习中却逐步发现了新制度存在的一些问题。本文主要从盘盈固定资产的计价、现金流量表补充资料项目的说明、购买不准备随时变现的债券时购买费用的会计处理、受托代销商品在资产负债券列示、在建工程领用库存商品的会计处理、应付账款入账价值的确认等六个方面来讨论新制度存在的一些问题，以求会计制度的正确与完善。     

International inspiration and national aspirations: inclusive education in Portugal

ABSTRACT

This article critically analyses the recent developments and changes towards Inclusive Education in Portugal, through a policy analysis that includes the last three legislative frameworks. These policies will be analysed within their cultural and historical context, to explore the similarities and differences in the conceptualisations of diversity and inclusion; and the influence of international policies in the national policies that regulate the Portuguese schools’ role in ensuring education for all. The 2018 policies aim to ensure that all students, regardless of their personal and social situation, have access and participate in an inclusive school, which aligns with the Salamanca Statement and Framework for Action (1994).     

新现金流量表准则及其对比分析

现金流量表担负着提供企业现金流量信息的重要角色.新颁布的<企业会计准则第31号--现金流量表>是为了规范现金流量表的编制和列报而根据基本准则制定的,其内容不但与原准则相比发生了一定的变化.而且在几个方面与国际会计准则现金流量表部分也存在细微的差别.     

The Salamanca Statement and sign language education for deaf learners 25 years on

ABSTRACT

The Salamanca Statement and Framework for Action on Special Needs Education proposed a policy shift from special education to inclusive education models that require schools to serve all children. However, alongside this shift was a recognition that sign language access for deaf learners is essential for meeting the right to education and that this access cannot always be provided in mainstream settings. The Statement was written during an apex in bilingual education for deaf students in certain countries, and the World Federation of the Deaf (WFD), joined by Swedish and Danish government and deaf advocacy organisation delegates, successfully lobbied for inclusion of Section 21. This section makes three claims regarding the importance of policy-level recognition of differences among learners, the right of deaf learners to education in a national sign language, and the suggested greater suitability of deaf schools or congregated programmes for many deaf learners. The Salamanca Statement, like Article 24 of the Convention on the Rights of Persons with Disabilities (CRPD) and related General Comments, makes universalising claims within a rights-based framework; however, the competing claims of deaf advocacy organisations have posed a challenge and corrective to such statements since deaf learners are often excluded in inclusive classrooms.     

"扶义而动,推理而行"——引譬、援类再探讨

推类是中国古代推理的主要模式.其结构通常由言事与言道两个部分组成.言事与言道的核心是"喻".其理论根据是:所言事与道之间共同存在的"义".找到事与道之间共同的"义",便可"扶义而动,推理而行".由"事"理过渡到"道"理.     

An amalgam of ideals – images of inclusion in the Salamanca Statement

ABSTRACT

The Salamanca Statement is a primary point of departure in research and policy on inclusive education. However, several problems have surfaced in the 25 years since its publication. In particular, several different interpretations of the concept of inclusive education and its enactment in practice have arisen. For instance, the definition of the pupil groups in focus varies greatly. There are also varying definitions of the importance of pupil-placement, when it comes to organisation of inclusive education. Using a theoretical framework combining Bacchi’s [1999. Women, Policy and Politics. The Construction of Policy Problems. London: Sage Publications] poststructural policy-analysis and concepts from Popkewitz [2009. “Curriculum Study, Curriculum History, and Curriculum Theory: The Reason of Reason.” Journal of Curriculum Studies 41 (3): 301–319. doi:10.1080/00220270902777021], this article illustrates that The Salamanca Statement allows for a variety of interpretations of inclusion. As a policy-concept, inclusion encompasses an amalgam of political ideals, including welfare-state ideals where education is viewed as a public-good, as well as market-ideals of education as a private-good. Policies of inclusion also define the desired citizen, through categories of disadvantaged children, the ones excluded but to be included for their own good as well as for the good of the future society. The conclusions are that researchers and policy-makers should elucidate what they mean by inclusion with for instance moral- and practical arguments rather than vague references to The Salamanca Statement.     

合并会计报表的母子公司会计政策差异研究

本文对合并会计报表编制中母子公司会计政策差异的问题作了研究,分析了母子公司个别报表会计政策差异的由来,提出了处理方法和原则,并提出对我国相关准则制订的建议.     

Strengths and limitations of the Education,Health and Care plan process from a range of professional and family perspectives

The introduction of a new Special Educational Needs and Disability (SEND) Code of Practice in 2015 marked one of the most significant reforms to the SEND statutory assessment process in England since its introduction over 30 years ago. This article presents the findings of a small‐scale study that aimed to identify the extent to which the reforms have successfully addressed some of the shortcomings of the former Statementing process. Interviews, questionnaires and a focus group were used to gain the perspectives of parents, young people and professionals from education, health and social care services in two local authorities in the English Midlands. The research found that the new Education, Health and Care (EHC) assessment and planning process has been effective in some areas, particularly in achieving greater parental involvement and a more person‐centred approach. However, important issues remain unresolved. The data suggest that greater consistency in interpreting and applying legislation, and in individual professional practices, are still needed to fully achieve the intentions of the new system. Some recommendations for practitioners are proposed.     

The educational experiences of pupils with a Statement for special educational needs in mainstream primary schools: results from a systematic observation study

Findings from the Deployment and Impact of Support Staff project showed that day-to-day support for pupils with special education needs (SEN) in mainstream UK schools is often provided by teaching assistants (TAs), instead of teachers. This arrangement is the main explanation for other results from the project, which found TA support had a more profound, negative impact on the academic progress of pupils with SEN than pupils without SEN. There is, however, surprisingly little systematic information on the overall support and interactions experienced by pupils with the highest levels of SEN attending mainstream schools (e.g. those with Statements). The Making a Statement project was designed to provide such a picture in state-funded primary schools in England (e.g. schools attended by children aged between five and 11). Extensive systematic observations were conducted of 48 pupils with Statements and 151 average-attaining ‘control’ pupils. Data collected over 2011/12 involved researchers shadowing pupils in Year 5 (nine- and 10-year olds) over one week each. The results, reported here, show that the educational experiences of pupils with Statements is strongly characterised by a high degree of separation from the classroom, their teacher and peers. A clear point to emerge was the intimate connection between TAs and the locations, in and away from the classroom, in which pupils with Statements are taught. The currency of Statements – a set number of hours of TA support – is identified as key factor in why provision leads to these arrangements, and appears to get in the way of schools thinking through appropriate pedagogies for pupils with the most pronounced learning difficulties.     

第二次近卫声明的发表与英国远东政策的调整

第二次近卫声明的发表,标志着日本公然挑战《九国公约》对华政策的总原则,导致英日矛盾迅速激化。为此英国对远东政策做了较大调整,逐步放弃等待、观望的外交政策,走上援华制日的道路。英国调整远东政策主要基于以下考虑：一是利用中国的力量牵制日本,阻止日军南下,确保远东自治领的安全;二是阻止日本与德、意联手,确保欧洲和英国本土的安全;三是为争取美国的支持与信任;四是鼓舞远东自治领的士气。英国的远东政策调整完全是从现实主义的角度出发,虽在客观上利于中国抗战,但同时也在合作中英道路上埋下了冲突的种子。