新会计准则下上市公司盈余管理探析

盈余管理一直是我国会计实证研究的一个热点问题,文中介绍了上市公司盈余管理的主要动机,分析了新会计准则对公司盈余管理的限制和新会计准则下盈余管理的可能途径。并提出正确规范、运行盈余管理的相关建议。     

从系统论角度看藏族地区多元化法律制度的整合

藏族地区由于历史文化传统和地域发展的限制,在规范形式上存在着多元化,如何整合和协调藏族习惯法和制定法之间的关系成为藏族地区民族法制建设的重点和难点。从系统论的整体性和层次性来分析和解读藏族地区各个规范形式,通过建立一定的中介机制来促进藏族习惯法与制定法之间的互动和联系,发挥藏族地区法律规范的整体功能和优势,并从法治大系统吸收必要的养分,进行信息交流与互动,从而改善国家法制进程与民族地区法制建设的不平衡状况,稳定社会秩序,推动社会整体的进步。     

改革开放30年来目录学实践的回顾与思考

改革开放30年来,目录学实践取得了长足进展.书目产品类型多样,包括书目索引文摘的各类著作、数据库以及各种网络指南、搜索引擎和学科信息门户.书目编撰借助信息技术而提高了效率,发展了书目的描述和检索性能.书目工作标准从编目著录条例、分类、主题标引发展到网络环境下的中文元数据标准、互联网数据标准和领域元数据标准等信息组织标准.网络的发展,拓展了书目利用与服务的范围,促使书目情报服务向信息资源公共获取转移.     

美国社会科课程标准改革述评

20世纪90年代中期,美国掀起了一场制订全国统一课程标准的浪潮,美国社会科协会和有关专业团体、各州纷纷推出了自己的课程标准。在这一时期,诞生了美国课程史上的第一个全国性社会科课程标准。跨入21世纪,为了适应国家新的教育法规,美国已在修订社会科课程标准。2008年,美国公布了初步修改稿的草案,其中出现了一些新的改革动向,尤其是新提出了关于主题轴的较为具体的学习期望,值得重视。     

我国师范生质量标准制定初探

基础教育新课程改革、开放的教师教育体系以及师范生与职业教师之间存在的差异,都呼唤着师范生质量标准的诞生。我国师范生质量标准的制定应以我国的教育目的、教师职业要求、教师职前培养目标为依据,同时借鉴国外师范生培养标准和合格教师专业标准。     

浅议新会计准则的实施对企业的影响

2007年开始实施的新会计准则既与国际会计准则接轨,又有明显的中国特色,对规范我国会计秩序、提高企业会计信息的质量和透明度、维护公众利益,有着不可替代的作用。要围绕着新会计准则财务报告目标等七个方面的变革来分析新会计准则的实施对企业的影响。     

Pressure From Above

The author of this guest editorial discusses the new perinatal standards endorsed by the National Quality Forum and goals to improve the health of all Americans announced by the National Priorities Partnership. She discusses the impact of the standards and goals on maternity care and what childbirth educators can do to help implement the standards and advance the goals.     

关于中国微生物组数据中心建设的思考

近年来,美国、欧盟都陆续启动了微生物组相关的研究项目。但微生物组大数据的收集、存储、功能挖掘和开发利用一直是制约微生物组发展的核心问题。文章分析了我国目前在微生物组数据管理中存在着标准不统一、缺乏跨领域的数据整合、高质量的参考数据库和数据的深度挖掘技术等问题,提出适时启动"中国微生物组"计划,建立中国微生物组数据中心,在微生物组数据标准化的基础上,建立微生物组大数据计算、存储和共享平台,开发微生物组大数据挖掘的新方法,实现我国微生物组数据资源的系统管理和高效利用。     

The adaptive professional: Teachers,school leaders and ethical-governmental practices of (self-) formation

This article analyses the relations that teachers and school leaders establish with themselves and with others—especially those who would seek to govern them—through the professional and personal–professional activities that increasingly accompany pedagogical and administrative practice today. Specifically, the article seeks to analyse the conditions under which such ‘ethical-governmental’ relations have become possible and to clarify the lines of power, truth and ethics that are in play within them. In this way, it is argued, their intelligibility may be recovered; their contingencies disclosed. The article first posits a non-psychologised, ‘enfolded’ notion of the self on which analysis rests before turning to an analytics of (self-) government of the conditions themselves. An important element within this entanglement of diverse events, discourses, practices and foldings is the ensemble of policies and practices developed by the Australian Institute for Teaching and School Leadership. The article argues that the programmes of this national agency are a salient and widespread force for acting upon teachers’ and school leaders’ self-constitution as a subject of their own actions—a subject which, in consequence, is enjoined to be more agile, self-reliant, engaged and entrepreneurial than its ‘routine-bound’ predecessors; a subject we describe as the ‘adaptive professional’.     

Embedding external referencing of standards into higher education: collaborative relationships are the key

External referencing of assessment and students’ achievement standards is a growing priority area within higher education, which is being pressured by government requirements to evidence outcome attainment. External referencing benefits stakeholders connected to higher education by helping to assure that assessments and standards within courses are appropriate and comparable among institutions. External referencing takes many forms, which have different resourcing requirements, outcomes, and operational strengths and challenges. This paper describes the External Referencing of Standards (ERoS) approach developed, tested and adopted by a university consortium. ERoS draws on the strengths of existing methodologies to produce an evolved model that is effective, efficient, transparent and open, capability building and sustainable. The model enables participants to communicate directly and construct peer relationships, and findings suggest this is a significant design strength. The process facilitates capability building, such that participants garnered insights valuable to enact quality assurance and enhancement of existing courses, and fosters connections that facilitate collaboration and peer-learning. ERoS successfully used open source collaborative tools to review work samples, which can be used to benchmark costed systems.