非正规学前教育:破解流动儿童学前教育难题的现实路径

结合流动儿童非正规学前教育的内涵和特点,从我国非正规学前教育的实践以及山寨幼儿园的生存困境来看,非正规学前教育是破解流动儿童学前教育问题的现实路径。流动儿童非正规学前教育的发展模式主要有三种,即社区参与型发展模式、政府扶助型发展模式和志愿者主体型发展模式。     

会计法律责任探讨

会计法律责任主要是指编造和提供虚假会计信息,或称会计造假的责任。不少单位及工作人员,尤其是会计人员在会计法律责任的认识上存在不少误区,以致于在处理会计事务过程中缺乏应有的责任意识,工作偏差、错漏现象较多。改进会计法律责任的认识,明确会计法律责任的承担,对于会计信息质量的提高有很大的裨益。     

Media education with the monetization of YouTube: the loss of truth as an exchange value / Educación mediática frente a la monetización en YouTube: la pérdida de la verdad como valor de cambio

Abstract

The digital age of post-truth is the ideal breeding ground for fake news and misinformation. In the world of social networks and the Internet in general, commercial interests hold primacy over the importance of the veracity of the information provided. In this study, we have carried out a quantitative and qualitative content analysis of the messages published as comments on the most popular videos about Pokémon Go published in Spanish on YouTube. The main objective of the study is to analyse not only the content of the videos but, above all, users’ reactions to the misinformation provided. The results confirm the hypothesis that misinformation is promoted by the crisis of truth as a journalistic and social value, by economic interest and by the lack of suitable media education. We conclude by advocating the need to recover truth as a journalistic and social value in the digital context, and to accept that media literacy is an essential task to be assumed by all educational agents: schools, media and social groups.     

上市公司财务造假与识别

股份公司为骗取上市资格,或者为避免因连年亏损而丧失壳资源以及保留配股与增发资格和配合二级市场炒作,往往会采取种种手段诸如关联交易、滥用会计政策与估计以及利用地方政府支持等来进行财务造假。针对这些造假行为,广大报表使用者可通过剔除不良资产、关联交易、异常利润并结合现金流量分析的方法进行判别。     

朱熹考辨古书真伪的成就、方法及影响

受北宋以来疑古求实风气的影响,朱熹在研究经史的过程中,对不少古代典籍的成书年代、内容及作者的真伪提出了怀疑并进行考证,它大大鼓励了后世学者对古书疑辨的勇气,扩大了人们对伪书考辨的视野。     

假冒伪劣商品现象存在的演化分析

假冒商品可以给消费者带来虚荣效用而使得消费者产生购买激励,同时假冒商品由于其成本低价格相对高而使生产者存在生产激励？因此,使现实中假冒商品盛行于市场,另外文章也运用进化博弈模型对现实中假冒商品存在的现象、原因及其影响因素进行了动态分析。     

会计信息失真的原因及对策分析

近年来,随着一系列财务造假案的曝光,会计业正面临着前所未有的信息质量危机,承受着社会各界的压力.会计诚信突显其重要性.因此,应加强法制建设,完善企业内部监督机制,强化会计监督对企业的严格审计,加强对会计人员的职业道德教育及对会计工作的管理,以有效治理我国当前的会计信息失真问题.     

科技期刊对虚假网站的防范与打击措施

为了更好地维护科技期刊的合法权益,在分析虚假网站对期刊产生的影响基础上,给出了科技期刊防范虚假网站的方法及打击虚假网站的措施,通过真实案例介绍了打击虚假网站的过程和效果,对保证科技期刊良性发展、净化学术环境具有重要作用。     

我国信用卡签名争议的探讨

回顾一起关于信用卡冒用诉讼案的案例,结合工作实践,立足相关的法律法规,提出关于“签名争议”的三个焦点问题,即商户有无义务认真审查信用卡背面的签名与POS单上的签名一致;对于“密码 签名”的信用卡,发生失窃、冒用等情况,在挂失前己产生非本人交易时,责任如何界定;对于由“签名不符”引发的争议,相关部门有无适用的法律依据。通过对有关的国家法律法规和国际组织对此问题的解释及国际惯例对这三个问题的分析,提出了7点解决争议纠纷的建议。     

Teaching media in a ‘post-truth’ age: fake news,media bias and the challenge for media/digital literacy education / La enseñanza mediática en la era de la posverdad: fake news,sesgo mediático y el reto para la educación en materia de alfabetización mediática y digital

Abstract

Digital literacy is often proposed as a means of dealing with the problems apparently caused by ‘fake news’. This positioning article considers some of the difficulties with this approach. It argues that fake news is not an isolated phenomenon, but one that needs to be understood in a much broader social, economic and cultural context. It also addresses the practical possibilities and difficulties of teaching in this area. The notion of ‘digital literacy’ appears to define the phenomenon in technological terms. By contrast, this article suggests that we need a broader notion of media literacy, which is based on critical thinking about the economic, ideological and cultural dimensions of media. Even so, the article suggests, the broader problems that are at the root of the problem of ‘fake news’ are unlikely to be solved very easily.