委托——代理关系下激励约束机制与财务信息质量的思考

委托代理机制下委托代理问题的存在与激励约束机制的不对称引发了上市公司财务信息的不对称，甚至失真。建立一个有效的激励约束机制来解决或减少委托代理问题。从而使得上市公司的财务信息质量得到改善。     

浅析我国合同法中的表见代理制度

表见代理制度属于传统民法上代理制度的一个重要组成部分.我国合同法虽对表见代理制度作了规定,但由于表见代理制度的立法还很不具体,理论研究也较滞后,这给司法实践中适用袁见代理制度带来了困难和问题,因此,有必要对表见代理制度的一些法理和实务问题进行探讨.     

中日高等教育质量评价的特点及社会中介评价机制比较

高等教育质量评价体系是衡量高等教育成败的关键.科学的质量评价体系应包括多元的评价主体、评价目标、评价方法、评价标准等.本文以社会中介评价机制为切入点,对社会中介评价机制在中日两国高等教育质量评价体系中的现状及扮演角色进行了比较分析,指出社会中介评价机制在我国高等教育领域面临的问题和解决对策.     

现阶段旅行社经营管理危机的表现及对策

对新形式下我国旅行社经营管理危机的表现形式、类别、解决危机的办法与措施进行分析与探讨,以期使旅行社行业能未雨绸缪,为迎接旅游业新的发展机遇和挑战做好准备.     

Academic developers as brokers of change: insights from a research project on change practice and agency

ABSTRACT

This paper presents the findings of a four-year research project studying change practice and agency in higher education. The main findings of five empirical studies are presented. These findings lay bare how academic staff perceive opportunities to change their practice, identify leaders’ strategies when trying to bring about change, illustrate the different and at times incompatible ways of understanding change initiatives, acknowledge the importance of moral dimensions in change, and demonstrate how leaders mobilise theory when engaging in change practice. The article synthesizes the results of the project and draws conclusions with a view to how academic developers may best engage with critical stakeholders in higher education institutions. The paper concludes by presenting some thoughts on how a new model for academic development may take form. The paper aims to provide insights, inspiration, and critical dialogue to researchers in academic development.     

Recontextualizing psychosocial development in young children: a model of environmental identity development

This article presents an Environmental Identity Development model, which considers the progression of young children’s self-cognitions in relation to the natural world. We recontextualize four of Erikson’s psychosocial stages, in order to consider children’s identity development in learning in, about, and for the environment. Beginning with Trust in Nature vs. Mistrust in Nature, we argue that cognitions of comfort in the natural world vs. discomfort, provide the foundation for healthy environmental identity development. This trusting bond/relationship with nature allows children to gain Spatial Autonomy through collectively or independently creating their own sense of place in nature vs. feelings of doubt or Environmental Shame. As children progress, they gain Environmental Competencies, creative innovations to use the environment for both personal and social purposes vs. separation from nature or Environmental Disdain. Such competencies promote children’s agency in exercising Environmental Action, applied care/ethics aimed at building a sustainable future, as opposed to behaviors that cause Environmental Harm. Young children’s environmental identity develops in diverse ways and in distinct sociocultural and geographical contexts. Caregivers/educators play a unique role in recognizing and supporting the needs of individual children as they progress towards healthy environmental identity development.     

在会计主体下虚拟建设单位会计浅析

建设单位会计由于形成于计划经济条件下,与市场经济对接的会计《两则》有其不适应与冲突的地方;建设单位会计对象是从资金取得、建设、形成资产的资金运动过程,分为三个阶段即资金的取得、资金的使用和资金的转销,形成了与工业会计相比核算内容、成本考核方法等明显不同的特点,从资金运动规律上来看,不仅符合“资产=负债 所有者权益’’的平衡关系式,而且有其独特的运动规律。因此要进行建设单位会计改制,形成会计主体下的虚拟建设单位会计。     

English-medium instruction in law and the humanities in higher education: the role of teacher identity

ABSTRACT

Recent research on English-medium instruction (EMI) has examined university instructors’ professional identities in science and social science rather than in the humanities. To fill the gap, this qualitative case study explores the ways in which 13 university instructors in law and the humanities in Taiwan perceived their identity and exercised their agency as teachers. The findings indicated that these instructors had three ideal teacher identities, including educators in global and local contexts, subject matter instructors, and EMI instructors. Each determined teachers’ choice, design, and enactment of EMI practices, as well as their notions of language use and objectives. This study highlights the primacy of preferred teacher identities in the manifestation of teacher agency, identifies enabling and constraining effects of teacher agency, and emphasizes the significant roles of discipline-specific communities and ethnicity and nationality in EMI practices. As such, teacher identities should be taken into consideration in professional development to empower instructors to take actions that maintain their commitments to EMI.     

试析近代买办对民族保险业的投资和经营

晚清时期,随着西方保险业的传入、近代保险思想在华的传播和民族资本主义工商业的迅猛发展,中国的民族保险业应运而生。买办是活动于近代中西贸易之间的新型商人,自身的投机性、民族性和保险业的高额利润使其成为投资于民族保险业的首批华商。买办对民族保险业的投资和经营,给中国保险业的成长注入了活力,为民族工商业的发展创造了有利的经济环境,但买办经营的局限性也显现其中。     

Boys as writers: perspectives on the learning and teaching of writing in three primary schools

Boys' attitude to writing is widely perceived as an issue in English primary and secondary schools. Prior research has identified a link between negative attitudes to writing and lower achievement and raised the issue of the stereotyping of boys as underachievers in literacy. The study reported here suggests that if we are to understand the problems associated with the underachievement of boys, we should take into account boys' perspectives on their experiences as literacy learners. In this study, boys aged 8–11 drawn from three London schools in the UK, were interviewed in small groups annually over 3 years of their primary schooling. The boys' teachers were also interviewed separately. These interviews generated insights into the teachers' views of the boys and the boys' views of themselves as literacy learners, especially as writers. The data indicated the boys were highly sensitive to the social situation in the classroom. The boys responded best to their literacy learning when their teachers treated them as individuals, valued their ideas and incorporated strategies for developing learner agency into their daily classroom practice. This article concludes that a teaching approach that includes consulting children about what helps or hinders their learning and a fresh teacher focus on gender issues would increase gender awareness.