中小企业会计行为和会计监督的现状和存在问题

随着中国经济的稳步发展,中国政府高度重视中小企业发展,制定的一系列扶持中小企业发展的政策,解决中小企业面临的突出矛盾和问题,全面提高中小企业整体素质和市场竞争力。这些政策措施要得到充分落实、发挥作用,就必须充分认识和揭示中小企业会计监督环境亟待优化,会计行为不规范,会计资料不真实、会计监督弱化的问题,促进中小企业健康协调发展。     

The role of cultural values in teacher and student self-efficacy: Evidence from 16 nations

Data from a large study (PISA, 2015) involving more than 132,000 children and 22,000 of their teachers, in 16 nations, were used to investigate how teachers convey self-efficacy to students when they teach and whether this is culturally grounded. Using a multilevel data analysis framework, we aimed to: (1) test a path linking teacher and student self-efficacy; (2) examine teaching practices as mediators of the links between teachers and student self-efficacy; (3) evaluate the moderating roles of cultural values on those links. Results indicated that teacher and student self-efficacy were linked indirectly through the use of teaching practices, more strongly through inquiry-based practices. We found cross-cultural differences on the associations between student-perceived teaching practices and student self-efficacy that were moderated by two country-level cultural values: individualism and uncertainty avoidance. This study highlights that, although academic self-efficacy is considered universal, we found cultural differences in its sources and manifestations.     

The corporal punishment ban in schools: Teachers’ attitudes and classroom practices

This study examines Indian teachers’ perceptions of corporal punishment (CP), the reasons why CP still persists despite a ban, and the ways in which CP controversy reflects on social climate of the schools. Drawing from literature on custodial views of pupil control and systems theories, this qualitative study primarily uses observations and interviews to examine teachers’ perceptions related to use of CP in Delhi, India. Based on the data analysis this study concludes that alternatives to CP and successful implementation of the CP ban depend on compatibility between local and national sociocultural norms, teachers’ attitudes and beliefs towards the policies’ objectives, and the availability of resources. This study helps with understanding educator’s perception of corporal punishment as a disciplinary tool to spur meaningful action and change in the society. Additionally, this study creates a context for the policy-makers to develop equitable policies capable of helping teachers effectively to deal with students’ misbehaviour and creating safe learning environments.     

The serendipitous impact of COVID-19 pandemic: A rare opportunity for research and practice

In this opinion paper, I argue that the Covid-19 pandemic, as tragic and disastrous as it undoubtedly is, has also given us a rare opportunity to deeply examine the research and practice of information management in particular and information systems in general. To cope with the pandemic, we have retreated to the digital world and drastically changed the way we work. Yet these very practices can well shape the way we work in the post-pandemic world. Moreover, the pandemic is also a sharp lens through which we can study deep-rooted theoretical issues that otherwise would not have surfaced, or at least remained in the background. My call to the research community is to seize this rare opportunity.     

美国图书馆界数字化建设调查

对美国当前的数字图书馆实践进行了调查研究.建设优质的数字化资源是美国各类型图书馆共同的任务,所面临的挑战是将什么资源数字化、应遵循什么标准规范、技术方法有哪些.     

Counterpublic but obedient: a case of Taiwan’s BL fandom

BL (Boys’ Love) fandom has been regarded as a counterpublic by some academics since 2005. In this article, I investigate the dispute over “real-person” texts (texts based not on fictional characters but on real people, both public and non-public figures) on the BL board of PTT BBS in Taiwan as a case-study. The dispute is significant in the sense that, ostensibly, there were a few young female BL fans who actively defined what the BL scene consists of, as only these young women were involved in the dispute. Nevertheless, a closer look at the dispute reveals that the mainstream values actually played a significant role in framing the fandom in question. I then argue that the objection to the real-person texts should be regarded as a refusal by the BL fandom to be part of a counterpublic. The dispute started with a clarification of the genre, equating real-person with real gay people, BL with fantasy, and gay with reality. It is on this basis that real-person texts were not regarded as part of BL practices. Moral issues, such as respect and politeness, were also raised to question real-person texts. The conflict intensified, leading finally to the total exclusion of real-person texts from the BL board. To sum up, the dispute over real-person texts demonstrates how BL fans actively (re)formed the shape of the BL board; at the same time, it represents a refusal and exclusions, which place this counterpublic into question.     

在高职数学教学中渗透职业素养的教育

为提升高职生的职业素养,从职业素养的基本内涵与特征出发,在高职数学教学过程中可以从五个方面采用职业素养渗透的策略。上好第一课,促进学生树立起自我培养职业素养的意识;利用数学家的故事培养学生吃苦耐劳的意志品质;重视高数作业,培养学生独立处理问题的能力;养成预习和复习习惯,培养学生的责任心;建立合理的考核评价制度．修炼敬业精神。     

Historicising teachers’ learning: a case study of productive professional practice

This paper reveals the significant historical traces which informed the learning practices of teachers at one particular school site in a rural and regional educational district in Australia. Drawing upon recent theorising into professional practice, the paper argues that teacher learning practices are intrinsically ‘ecologically’ related to teachers’ practices at specific sites. However, extending beyond this theorising, the research also reveals how teacher learning – in the case presented, in relation to classroom dialogue – is also significantly influenced by earlier learning experiences of the teachers involved. In this way, teachers’ practices are revealed as not only influenced by present-day, site-specific, whole-school teacher learning, but also by particular events encountered by teachers at an earlier phase of their careers. The research argues for a conception of teachers’ learning which is not only site-informed and ecologically arranged, but also deeply temporally embedded.     

Wittgenstein's ‘Relativity’: Training in language‐games and agreement in Forms of Life

Taking Wittgenstein's love of music as my impetus, I approach aporetic problems of epistemic relativity through a round of three overlapping (canonical) inquiries delivered in contrapuntal (higher and lower) registers. I first take up the question of scepticism surrounding ‘groundless knowledge’ and contending paradigms in On Certainty (physics versus oracular divination, or realism versus idealism) with attention given to the role of ‘bedrock’ certainties in providing stability amidst the Heraclitean flux. I then look into the formation of sedimented bedrock knowledge, or practices of knowing, by comparing Wittgenstein's remarks on animal habituation and initiate training into human forms of life. In the latter case, mastery of techniques—our common education—secures agreement in judgment. Finally, I entertain Wittgenstein's obscure references to Einstein's Relativity in Zettel, showing initiate training as a way of ‘setting the clocks’ with variable degrees of certainty, relative to the language‐games played. Together, these three approaches help us to stop the ‘endless circling’ when philosophers try to address knowledge questions through the logic of object and designation, or verification of correspondence between propositions and things. Instead, attention moves to the way we educate our children and how we employ agreements and bedrock certainties in practices.     

Making sense of the development of inclusive practices

Schools in England are currently being asked to pay greater attention to the issue of educational inclusion. This paper reports some of the findings of a collaborative action research Network that was set up to address the implications of this trend. The Network involves teams of university researchers in working with practitioners in order to encourage the development of inclusive practices. As a result of this work, it is argued that the development of such practices is not about adopting ‘recipes’ of the sort described in much of the existing literature. Rather, it involves social learning processes that occur within a given workplace. The paper attempts to provide deeper understandings of what these processes involve. To assist in this analysis use is made of the idea of ‘communities of practice’, as developed by Etienne Wenger, focusing specifically on the way he sees learning as a characteristic of practice. It is argued that the development of inclusive practices involves collaborative working arrangements; that they can be encouraged by engagement with various forms of evidence that interrupt ways of thinking; and that the space that is created through such interruptions can enable those involved to recognize overlooked or, indeed, new possibilities for moving practice forward.